Article Per Year (5 Year)
p-Index From 2020 - 2025
3.461
P-Index
This Author published in this journals
All Journal Jurnal Ekonomi Jurnal Keuangan dan Perbankan Jurnal Akuntansi Multiparadigma Jurnal Samudra Ekonomi dan Bisnis International Journal of Religious and Cultural Studies Review of Management and Entrepreneurship Jurnal Manajemen Jurnal Inovasi Ekonomi Journal of Islamic Economics Lariba Insan Cita Bongaya Research Journal JURNAL MANAJEMEN DAN BISNIS INDONESIA
Sumail, La Ode
STIEM Bongaya, Makassar, Indonesia
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

Published : 24 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 24 Documents
Search

 1   2   3 
STRATEGI DIVERSIFIKASI DAN KOMITMEN TATAKELOLA PERUSAHAAN BERDASARKAN KINERJA DAN KEBERLANJUTAN PADA PERBANKAN SYARIAH DI KOTA MAKASSAR Sumail, La Ode; Mappamiring, Mappamiring
Jurnal Manajemen Vol 19, No 3 (2015): October 2015
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (139.522 KB) | DOI: 10.24912/jm.v19i3.38

Abstract

Studi ini bertujuan (1) merumuskan strategi diversifikasi terhadap keberlanjutan perusahaan perbankan Syariah; (2) mengungkap tatakelola perusahaan terhadap keberlajuntan keberlajuntan perusahaan perbankan Syariah; (3) mendeskripsikan peran strategi diversifikasi terhadap keberlajuntan melalui kinerja perusahaan perbankan Syariah; dan (4) mendeskripsikan  peran tatakelola perusahaan terhadap keberlajuntan melalui kinerja perusahaan perbankan Syariah. Pendekatan studi ini adalah kuantitatif. Teknik pengambilan sampel dilakukan secara proporsional yaitu 30 para pimpinan perbankan Syariah di Kota Makassar. Analisis data dilakukan dengan generalized structured component analysis (GSCA). Hasil studi ini menemukan bahwa (1) strategi diversifikasi tidak signifikan terhadap keberlajuntan perusahaan perbankan Syariah; (2) tatakelola perusahaan berpengaruh positif dan signifikan terhadap keberlajutan perusahaan perbankan Syariah;  (3) kinerja perusahaan berperan positif dan signifikan memediasi pengaruh diversifikasi terhadap keberlajuntan perbankan Syariah; dan (4) kinerja perusahaan berperan positif dan signifikan memediasi pengaruh tatakelola perusahaan terhadap keberlajuntan perbankan Syariah. Keterbaruan studi ini adalah: (1) menggunakan landasan teori keagenan perspektif Islam yakni teori keagenan  mudharabah dan (2) indikator tatakelola perusahaan diukur melalui konsep Syariah. This study aims to (1) formulate the company's strategy of diversification towards sustainability Islamic banking; (2) reveal the corporate governance of the company keberlajuntan keberlajuntan Islamic banking; (3) describe the role of a diversification strategy to keberlajuntan through the performance of Islamic banking companies; and (4) describe the role of corporate governance on corporate performance keberlajuntan through Islamic banking. This study is a quantitative approach. The sampling technique is done in proportion of 30 leaders of Islamic banking in Makassar. Data was analyzed using generalized structured component analysis (GSCA). Results of the study found that (1) the diversification strategy is not significant to the company keberlajuntan Islamic banking; (2) governance, positive and significant impact on the continuity of Islamic banking companies; (3) the company's performance and a significant positive role in mediating the effects of diversification towards keberlajuntan Islamic banking; and (4) the performance of the company and a significant positive role in mediating the effects of corporate governance on Islamic banking keberlajuntan. Freshness of this study are: (1) using the foundation of Islam that agency theory agency theory perspective mudaraba and (2) indicators of corporate governance is measured through the concept of Sharia.
Kinerja Keuangan Dan Nilai Perusahaan: Peran Ukuran Perusahaan Perbankan Konvensional Di BEI La Ode Sumail, Ikhwan, Syamsul Ridjal,
Jurnal Ekonomi Vol 26, No 2 (2021): July 2021
Publisher : Fakultas Ekonom dan Bisnis, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/je.v26i2.753

Abstract

This study investigates the relationship between BOPO and NPL with financial performance (ROA) and the impact on firm value using signaling theory analysis. In addition, what is also to be achieved is to investigate the role of firm size as a moderating variable and a mediating variable. The research sample was 16 banks that met the criteria (purposive sampling) with 80 observations. BOPO and NPL can be suppressed so as to encourage ROA. Furthermore, ROA can drive TQ. SIZE can strengthen ROA so that TQ becomes high in the market. In addition, ROA is able to push SIZE. And SIZE is able to contribute to TQ. SIZE has a positive and significant role in mediating between ROA and TQ.
Pengaruh Tatakelola Terhadap Nilai Perusahaan Perbankan: ROA Dan NPL Sebagai Mediasi La Ode Sumail, Lisa Dentika, Syamsul Ridjal,
Jurnal Ekonomi Vol 26, No 2 (2021): July 2021
Publisher : Fakultas Ekonom dan Bisnis, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/je.v26i2.751

Abstract

This study attempts to investigate the effect of governance on firm value mediated by financial performance and risk of banking firms on the IDX. The sampling technique uses 46 saturated samples and data sources from the 2017-2020 financial statements so that the number of observations is 184. This study finds that bank governance can encourage an increase in firm value. Governance has a positive effect on ROA but has a negative effect on NPL. ROA has a positive effect on PBV and NPL has a negative effect on PBV. Governance has a positive and significant effect on PBV mediated by ROA and governance has a negative and significant effect on PBV mediated by NPL. Therefore, the role of ROA and NPL as partial mediation (partial mediation).
Pengaruh Tatakelola Terhadap Nilai Perusahaan Perbankan: ROA Dan NPL Sebagai Mediasi Lisa Dentika; Syamsul Ridjal; La Ode Sumail
Jurnal Ekonomi Vol. 26 No. 2 (2021): July 2021
Publisher : Fakultas Ekonom dan Bisnis, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/je.v26i2.751

Abstract

This study attempts to investigate the effect of governance on firm value mediated by financial performance and the risk of banking firms on the IDX. The sampling technique uses 46 saturated samples and data sources from the 2017-2020 financial statements so the number of observations is 184. This study finds that bank governance can encourage an increase in firm value. Governance has a positive effect on ROA but has a negative effect on NPL. ROA has a positive effect on PBV and NPL has a negative effect on PBV. Governance has a positive and significant effect on PBV mediated by ROA and governance has a negative and significant effect on PBV mediated by NPL. Therefore, the role of ROA and NPL as partial mediation (partial mediation).
Kinerja Keuangan Dan Nilai Perusahaan: Peran Ukuran Perusahaan Perbankan Konvensional Di BEI Ikhwan; Syamsul Ridjal; La Ode Sumail
Jurnal Ekonomi Vol. 26 No. 2 (2021): July 2021
Publisher : Fakultas Ekonom dan Bisnis, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/je.v26i2.753

Abstract

This study investigates the relationship between BOPO and NPL with financial performance (ROA) and the impact on firm value using signalling theory analysis. In addition, what is also to be achieved is to investigate the role of firm size as a moderating variable and a mediating variable. The research sample was 16 banks that met the criteria (purposive sampling) with 80 observations. BOPO and NPL can be suppressed so as to encourage ROA. Furthermore, ROA can drive TQ. SIZE can strengthen ROA so that TQ becomes high in the market. In addition, ROA is able to push SIZE. And SIZE is able to contribute to TQ. SIZE has a positive and significant role in mediating ROA and TQ.
Alms-Awareness Behavior, Serotonin Hormone, And Corporate Age La Ode Sumail; Hasbiyadi
Jurnal Manajemen Vol. 24 No. 3 (2020): October 2020
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jm.v24i3.673

Abstract

Humans who are fragmented in their souls or (split personality) are easily infested with mental poisons, so we need detolks in the form of alms. We investigate the influence of religiosity, attitudes and subjective norms on alms awareness and impact on corporate age through the role of the hormone serotonin. Because the characteristics of PT Haji La Tunrung's ownership are family ownership and are currently directed by second generation family members, it is interesting to be chosen as the object of research. We believe that owners, managers and employees can provide accurate and quality information (purposive sampling) and analyze data using WarpPLS 7.0. We find that the better religiosity, attitudes and subjective norms the higher the awareness of charity and the age of corporations increases. Sadaqah awareness can increase the hormone serotonin. Therefore, the hormone serotonin can increase self-confidence for individuals and corporations and performance is good so that the age of corporations increases. We also find that higher levels of formal education are not the only determinant of alms awareness.
Does intellectual capital of “capital” matter? Investigation of small business revenue Siswanti Siswanti; Syamsul Ridjal; La Ode Sumail
Jurnal Inovasi Ekonomi Vol. 6 No. 03 (2021): December
Publisher : Center for Economics, Business and Entrepreneurship Development Faculty of Economics and Business, Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jiko.v6i03.18050

Abstract

The main purpose of this study is to examine the effect of length of business on revenue by mediating financial literacy and moderated by capital management ability. Financial literacy and capital management ability in this paper we call intellectual capital. This study used a saturated sample of 71 respondents. Data were analyzed using descriptive analysis and path analysis. The results of this study show that the length of business has a positive relationship to revenue. Furthermore, in general, knowledge-based intellectual capital has a statistically negative impact on revenue, but this finding is biased. Meanwhile, capital management which is an experience-based intellectual capital has a positive impact on revenue. Last but not least, the moderating variable of the place of business is proven to increase small business revenue.
Dapatkah Literasi Keuangan Dan Pemahaman Akuntansi Menghasilkan Kualitas Laporan Keuangan Puskemas? Fitriani; Syamsul Ridjal; La Ode Sumail
Jurnal Ekonomi Vol. 27 No. 2 (2022): July 2022
Publisher : Fakultas Ekonom dan Bisnis, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/je.v27i2.1068

Abstract

The purpose of this research is to investigate the quality of financial reports mediated by Accounting Information Systems. The sampling method used purposive sampling with consideration of employees who have accounting knowledge and competence as much as 98 employees. The analytical equipment used is WarpPLS 7.0. Financial literacy has a positive and significant effect on the quality of financial statements. Accounting understanding has a positive and significant effect on financial statements. Financial literacy has a positive and significant effect on Accounting Information Systems. The Accounting Information System variable has a positive and significant effect on the quality of financial reports. Understanding of accounting has a positive and significant effect on Accounting Information Systems. Then, the Accounting Information System plays a positive and significant role in mediating the relationship between financial literacy and accounting understanding with the quality of financial reports at the Regional Public Service Agency Public Health Center in Makassar City.
Adakah Perbedaan Kinerja Keuangan Perusahaan Farmasi Sebelum dan Selama Covid-19? Annisa Lukman A. Gaffar; Rabihatun; La Ode Sumail
Jurnal Ekonomi Vol. 27 No. 2 (2022): July 2022
Publisher : Fakultas Ekonom dan Bisnis, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/je.v27i2.1076

Abstract

The purpose of this research is to investigate whether there are significant differences in financial performance before Covid-19 and during Covid-19 in pharmaceutical companies listed on the IDX. The sample of this study was 9 companies and all of the population were sampled so that this study used the saturated sample technique. The analytical method used is a comparative test with a Paired T-test approach. The results of the study that ROE had a significant difference between before and during Covid-19 also had an impact on stock prices. Furthermore, the DPR has a significant difference between before and during Covid-19 so that it has an impact on stock prices. And lastly, PER has a significant difference between before and during Covid-19 which also has an impact on stock prices.
The Testing Of Pecking Order Theory For Behavior Financing In The Company's Life Stage Ode Sumail; Rezky Arianty Akob
Jurnal Keuangan dan Perbankan Vol 26, No 3 (2022): JULY 2022
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/jkdp.v26i3.7607

Abstract

The diversity of behavior financing occurs in companies listed on the Indonesian capital market and still leaves debate on theoretical assumptions so that the researchers are motivated to do this research. This research aims to investigate the behavior financing of each stage of the company's life, specifically for young, mature and waning ages as the repressentations of Pecking Order Theory (POT) financing behavior. The object of this research is a manufacturing company that is listed Indonesian capital market at least 3 years after the IPO and has a complete financial performance report. The results of the regression analysis results  behavior of sales growth, profitability behavior, dividend behavior, retained earnings behavior, free cash flow behavior, risk behavior, size behavior and financial leverage behavior, shows various behaviors in each stage of the company's life. Behavior financing at the young and waning stages tends to favorPOTbehavior rather than trade-off behavior financing. In the mature stage, the behavior of profitability, retained earnings,FCF, and size do not supportPOTbehavior tends to lead to trade-off financing behavior.
Co-Authors Achmadi Achmadi Akob, Muh AKOB, MUH. Akob, Rezki Arianty Alzarliani, Waode Amelia Ampauleng Annisa Lukman A. Gaffar Anto, Ahmad Aulia, Nabila Bahari, Samsul Bugis, Hairudin Fitriani Hasbiyadi, Hasbiyadi Hasddin, Hasddin Heslina, Heslina Ikhwan Indri Hapsari Ismawati Ismawati Kalsum, Ummy Lisa Dentika Madya, Erniwati Mappamiring Mappamiring MARIA BINTANG Muslimin, Irawan Nurwijayanti Rabihatun Rezki Arianty Akob Rezki Arianty Akob Salma Abdullah Siswanti Siswanti Siti Fatimah Sumarni Sumarni Syamsul Ridjal Wiyasa, I Wayan Aristiya