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Effect of Ordo in Assessment of Financial and Non-Financial Information Helmina, Monica Rahardian Ary; Ghozali, Imam; Isgiyarta, Jaka; Sutomo, Ibnu
JDM (Jurnal Dinamika Manajemen) Vol 11, No 1 (2020): March 2020 (DOAJ Indexed)
Publisher : Department of Management, Faculty of Economics, Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jdm.v11i1.22554

This research focuses on investor decision making on information provided by the company. Belief-adjustment models emphasize the order of presentation of information. Order effects occur when decisions made by individuals differ after receiving evidence in a different order. In order of evidence, the characteristics of the evidence are mixed between confirmative (positive) information and unconfirmed (negative) information.The participants of this study are investors who have investment accounts. The design of the 2x4 experimental method is divided into analysis of factor 2 (presentation pattern) x 4 (information value), which aims to test that the presentation of information in step by step (SBS) will have a better impact than end of sequence (EOS). There are 8 combinations of instruments contain patterns and information values that are used as a source of stock valuation. ANOVA analysis is used for this study. The results showed that there was an effect of the pattern of information delivery in investment decision making when the SBS and EOS disclosure patterns in hypothesis 1 and hypothesis 2. The results of hypothesis 3 did not support the belief adjustment model theory.

EFEK BIAYA LINGKUNGAN TERHADAP PENGUNGKAPAN EMISI KARBON PADA PERUSAHAAN ENERGI DI INDONESIA Sutomo, Ibnu; Ridhawati, Rakhmi
JWM (JURNAL WAWASAN MANAJEMEN) Vol. 11 No. 3 (2023)
Publisher : Universitas Lambung Mangkurat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20527/jwm.v11i3.280

The world currently faces issues related to climate change. Climate change poses a threat to the lives of all living beings in the form of extreme temperature increases, an increased potential for natural disasters, food crises, rising sea levels, the endangerment of flora and fauna, and heightened health risks. The proliferation of global warming issues has made stakeholders more environmentally conscious, even more aware of a company's environmental impact. The aim of this research is to understand the model of detecting Carbon Emissions Disclosure with determinants based on the Triple Bottom Line, one of which is Environmental costs. The research method involved a population of energy sector companies listed on the Indonesian Stock Exchange (BEI) for the period 2016-2020, as the energy sector has the largest environmental impact. The variable used in this research represents the triple bottom line, which is environmental costs. The analysis technique used was Eviews due to the panel data used. The research results indicate that environmental costs do not have a significant impact on carbon emissions disclosure.

ANALISIS SISTEM PENGENDALIAN INTERNAL KAS PADA UMKM COFFEE SHOP UP TO YOU KANDANGAN Yasir, Muhammad Yasir; Sutomo, Ibnu
Jurnal Ilmiah Ekonomi Bisnis Vol 10 No 1 (2024): JURNAL ILMIAH EKONOMI BISNIS
Publisher : Jurnal Ilmu Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35972/jieb.v10i1.1444

This research aims to determine the process of the internal control system which is integral to the actions and activities carried out continuously by the leadership and all employees to provide adequate confidence in achieving organizational goals at the MSME Coffee Shop UP TO YOU. The method used is descriptive qualitative. The results of this research show that the components of a good internal control system have not yet been fully met, because there are still deficiencies in controlling the recording of financial reports in terms of incoming financial transactions, and they have not yet fulfilled good internal control in the area of organizational structure relating to the appropriate division of tasks. responsibility for the position assigned. To overcome this, UP TO YOU MSME leaders must create routine or regular monitoring and evaluation of internal cash.

Revisiting the Fama-French Framework with Contemporary Evidence from the Indonesian Stock Exchange Misran, Alfian; Hamdani, Hamdani; Sutomo, Ibnu; Amiruddin, Amiruddin; Darmawati, Darmawati
Husnayain Business Review Vol. 5 No. 1 (2025)
Publisher : Asosiasi Dosen Peneliti Ilmu Ekonomi dan Bisnis Indonesia (ADPEBI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54099/hbr.v5i1.1419

This study revisits the size and value effects in emerging markets by re-examining the explanatory power of the Fama-French three-factor model in the Indonesian equity market. While previous studies have established the foundational role of firm size and book-to-market equity in developed markets, limited research has assessed their relevance in the evolving context of Indonesia’s capital market. Utilizing monthly data from non-financial firms listed on the Indonesia Stock Exchange (IDX) over the period 2015–2024, this study constructs 25 value-weighted portfolios sorted independently on size and book-to-market ratios. The Fama-French three-factor model is employed to analyse the impact of market risk premium, size (SMB), and value (HML) factors on stock returns. Our empirical analysis confirms that both the size (SMB) and value (HML) factors significantly contribute to explaining cross-sectional return variation, alongside the market risk premium. Notably, the size effect remains pronounced in small-cap firms, while the value premium is evident among firms with high book-to-market ratios. These findings corroborate results from other emerging markets such as India, Egypt, and China. Additionally, recent evidence from the Indonesian market, including the impact of bid-ask spread and return risk, as well as the performance of value stocks during the COVID-19 pandemic, further supports the continued relevance of firm characteristics in explaining asset pricing dynamics. The study reinforces the applicability of the Fama-French model in the Indonesian context, highlighting the significance of size and value factors in asset pricing. These insights are pertinent for both academic researchers and practitioners developing factor-based investment strategies in emerging markets.

Effect of Ordo in Assessment of Financial and Non-Financial Information Helmina, Monica Rahardian Ary; Ghozali, Imam; Isgiyarta, Jaka; Sutomo, Ibnu
JDM (Jurnal Dinamika Manajemen) Vol 11, No 1 (2020): March 2020
Publisher : Department of Management, Faculty of Economics and Business, Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jdm.v11i1.22554

This research focuses on investor decision making on information provided by the company. Belief-adjustment models emphasize the order of presentation of information. Order effects occur when decisions made by individuals differ after receiving evidence in a different order. In order of evidence, the characteristics of the evidence are mixed between confirmative (positive) information and unconfirmed (negative) information.The participants of this study are investors who have investment accounts. The design of the 2x4 experimental method is divided into analysis of factor 2 (presentation pattern) x 4 (information value), which aims to test that the presentation of information in step by step (SBS) will have a better impact than end of sequence (EOS). There are 8 combinations of instruments contain patterns and information values that are used as a source of stock valuation. ANOVA analysis is used for this study. The results showed that there was an effect of the pattern of information delivery in investment decision making when the SBS and EOS disclosure patterns in hypothesis 1 and hypothesis 2. The results of hypothesis 3 did not support the belief adjustment model theory.

ANALISIS PENGELOLAAN MODAL KERJA TERHADAP PROFITABILTAS PADA UD. JAYA BAKERY BANJARMASIN Suzana, Suzi; Sutomo, Ibnu; Yousida, Imawati
KINDAI Vol 19 No 3 (2023): KINDAI
Publisher : JURNAL KINDAI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35972/kindai.v19i3.1435

Abstrak: Dalam setiap usaha pengelolaan modal kerja sangatlah penting. Tidak jarang perusahaan mengalami kerugian karena kurang efektifnya pengelolaan modal kerja. Pengelolaan kerja terdiri dari perputaran kas, perputaran piutang dan perputaran persediaan. Dengan efektifnya ketiga hal tersebut maka akan membuat perusahaan lancar dalam kegiatannya. Dilihat dari hasil perhitungan profitabilitas UD. Jaya Bakery Banjarmasin mengalami peningkatan baik dari Gross Profit Margin (GPM). Net Profit Margin (NPM) dan Operating Margin (OM). Jika dihubungkan dengan pengelolaan modal kerja yakni perputaran kas dan persediaaan maka dapat di ketahui bahwa kenaikan perputaran kas dan perputaran persediaan ternyata diiringi dengan kenaikan profitabilitas yang diperoleh oleh UD. Jaya Bakery Banjarmasin. Hal ini menunjukkan pengaruh positif dari pengelolaan modal kerja yang baik terhadap profitabilitas. Kata kunci: Modal Kerja, Profitabilitas

ANALISIS PENGELOLAAN DANA BANTUAN OPERASIONAL SEKOLAH (BOS) PADA SEKOLAH DASAR NEGERI 1 BENTOK DARAT KECAMATAN BATI-BATI KABUPATEN TANAH LAUT Setiani, Rusti; Sutomo, Ibnu
KINDAI Vol 20 No 1 (2024): KINDAI
Publisher : JURNAL KINDAI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35972/kindai.v20i1.1473

Abstrak: Penelitian ini bertujuan untuk mengetahui pengelolaan Dana Bantuan Operasional Sekolah (BOS) selama ini berjalan di SDN 1 Bentok Darat Kecamatan Bati-Bati Kabupaten Tanah Laut dan mengetahui pengelolaan Dana Bantuan Operasional Sekolah (BOS) yang seharusnya pada SDN 1 Bentok Darat Kecamatan Bati-Bati Kabupaten Tanah Laut. Analisis data yang digunakan dalam penelitian ini adalah kualitatif deskriptif dengan menggunakan data melalui observasi, wawancara, dengan 4 informan dan dokumentasi yang meneliti tentang dana bantuan operasional sekolah pada sekolah dasar negeri 1 Bentok Darat. Hasil penelitian dapat disimpulkan bahwa analisis pengelolaan dana bantuan operasional sekolah pada Sekolah Dasar Negeri 1 Bentok Darat selama ini dalam perencanaan RKAS Sekolah disusun oleh Tim anggaran sekolah namun belum terlibatnya komite sekolah. Pelaksanaan Dana BOS diawali dengan penyaluran Dana BOS SDN. Dana BOS diterima secara dua tahap. Pengambilan Dana BOS dilakukan oleh bendahara BOS dengan menunjukan dokumen yang dibutuhkan kepada bank penyalur. Pengawasan Pengelolaan Dana BOS dilaksanakan oleh pihak internal dan eksternal. Sekolah Dasar Negeri 1 Bentok Darat Kecamatan Bati-Bati Kabupaten Tanah Laut melaporkan Pengelolaan Dana BOS SD Kepada Dinas Pendidikan Kabupaten, Provinsi, dan Pusat. Sekolah mempublikasikan ringkasan RKAS secara terinci dana yang diterima dan pengeluaran per tahun anggaran di papan pengumuman Kata kunci: Pengelolaan Dana, Bantuan Operasional Sekolah, Sekolah Dasar Negeri

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