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All Journal Jurnal Bisnis dan Ekonomi Tasyri` : Jurnal Tarbiyah-Syari`ah-Islamiyah Transformatif: Ekonomi, Bisnis dan Kewirausahaan
Supatmi .
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Economics, Econometrics & Finance Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Other

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CORPORATE GOVERNANCE DAN KINERJA KEUANGAN Supatmi .
Jurnal Bisnis dan Ekonomi Vol 14 No 2: Vol. 14 No. 2 September 2007
Publisher : Fakultas Ekonomika dan Bisnis, Universitas Stikubank

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Abstract

The research on the association between corporate governance and financial performances is still inconsistent. The general assumption of the research is that quality of corporate governance is reflected in firms financial performance. This article aims to analyze the association the practice of corporate governance and financial performance among Indonesia firms. The financial performance consists of profitability, liquidity, solvability, activity ratios and Altman z-score. There are 33 firms used as sample in this research. They are firms disclosed in IICG report 2001-2004. Sample of research is the companies that their corporate governance scores have  disclosed by IICG in period 2001-2004. Proxies for profitability, liquidity, solvability and activity are ROE, current ratio, leverage, and total assets to total sales, respectively. The dummy variable to measure bankruptcy firms will be scored if firms have z-score more than 2.65 and 0 otherwise. This research finds that on average sample firms have high score of corporate governance and don’t not face bankruptcy risk. However, score of corporate governance doesn’t impact financial performance. Keywords: Corporate governance, Profitability, Liquidity, Solvability, Activity, Altman
PENGARUH RASIO PEMBAYARAN DIVIDEN DAN PENGELUARAN MODAL TERHADAP EARNINGS RESPONSE COEFFICIENTS (ERC) DENGAN ARUS KAS BEBAS SEBAGAI VARIABEL PEMODERASI Nugraheni Risma Wijayanti; Supatmi .
Jurnal Bisnis dan Ekonomi Vol 15 No 1 (2008): Vol. 15 No. 1 Maret 2008
Publisher : Fakultas Ekonomika dan Bisnis, Universitas Stikubank

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Abstract

The purpose of this study is to obtain empirical evidence whether dividendpayout ratio and capital expenditure influenced to earnings response coeffcients(ERC) with free cash flow as a moderating variable. The sample is drawn by a thepurposive sampling technique from whole companies listed in BEJ, exceptfinancial companies. This study had been done for 3 years, 2003-2005, andobtained 31 companies fulfilled criteria as sample. Examination of hypothesisused multiple-regression analysis with significant level about 5%. This studyprovides empirical evidence that free cash flow hasn’t impact on influencedividend payout ratio to ERC, and free cash flow also hasn’t impact on influencecapital expenditure to ERC.Keyword: Free Cash Flow, Dividend Payout Ratio, Capital Expenditure,Earnings Response Coeeficients
ANALISIS METODE AKUNTANSI PERSEDIAAN DILIHAT DARI PERTUMBUHAN LABA DAN MARKET VALUE (Studi pada Industri Manufaktur yang Terdaftar di BEI Tahun 2009-2010) Andy Christian; Supatmi .
Jurnal Bisnis dan Ekonomi Vol 20 No 1 (2013): vol. 20 No. 1 EDISI Maret 2013
Publisher : Fakultas Ekonomika dan Bisnis, Universitas Stikubank

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Abstract

There are two methods of accounting for inventories that can be used by companies according to accounting standards and tax regulations in Indonesia, i.e. first-in, first out (FIFO) and average. The use of different inventory accounting methods would result in the difference of the value of ending inventory, cost of goods sold, and net income. This research analyzes whether there is a difference in the earnings growth and market value of companies using the FIFO and average. This research uses data of manufacturing companies listed on the Indonesia Stock Exchange (BEI) in 2009-2010 with samples 13 companies using FIFO method and 67 companies using average method. Earnings growth used in this research are the growth in gross profit and net profit. Profit growth is calculated by measuring the change in earnings relative to the profits in the previous period. While the company's market value is measured using market capitalization. Testing the hypothesis in this study using Mann-Whitney U non-parametric significance test. This research found that there is no significant difference in gross profit growth and net profit growth between companies using FIFO and average method method. However, in between the two groups of companies, there is a significant difference in market value. Key words: inventory accounting method, market value, earnings growth
Komparasi Kinerja Keuangan Bank Umum Dan Bank Syariah Pada Tahun 2007-2010 Citra Kalyana Utami; Supatmi .
JURNAL TRANSFORMATIF UNKRISWINA SUMBA Vol 2 No 1 (2012): Vol II No 1 Nov 2012
Publisher : Universitas Kristen Wira Wacana Sumba

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Abstract

This research studies about comparing the performance of syariah banks and conventional banks in Indonesia periods 2007-2010 using eight finansial ratios, i.e. CAR, APB, PPAP, The fulfillment of PPAP, ROA, ROE, NIM, and BOPO. Based on the sampling criteria, there are two sample groups i.e three conventional banks and three syariah banks. The analysis tool used to prove the hypothesis in the research is Mann Whitney U Test. The research result that the financial performance of syariah banks are measured by APB, Fulfillment of PPAP and BOPO have significant different with the financial performance of conventional banks, but there are no different in the financial performance when measured by CAR, PPAP, ROA, ROE, and NIM.Keywords : Financial performance, Conventional bank, Syariah Bank
Sekolah sebagai Sarana Sosialisasi dan Perkembangan Kepribadian Anak ., Herwani; Awalia, Rubi; Saputra, Husyin; ., Supatmi
Tasyri` : Jurnal Tarbiyah-Syari`ah-Islamiyah Vol 30 No 1 (2023): April 2023
Publisher : LPPM STAI Ihyaul Ulum Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52166/tasyri.v30i1.217

Abstract

Sekolah mempunyai peran penting dalam pembentukan kepribadian siswa karena sekolah adalah wadah atau tempat proses belajar seseorang dari tidak tahu menjadi tahu, tidak mengerti menjadi mengerti dan tidak terdidik menjadi berpendidikan. Peranan sekolah sebagai lembaga yang membantu lingkungan keluarga, maka sekolah bertugas mendidik dan mengajar serta memperbaiki dan memperhalus tingkah laku siswa yang dibawa dari keluarganya. Pembentukan kepribadian akhlak mulia siswa melalui sosialisasi berupa pembinaan, bimbingan, dan pengawasan telah sekolah terapkan. Kepribadian adalah cara seseorang berinteraksi dengan orang lain. Hubungan sesorang dengan kepribadiaan dengan pembelajaran di sekolah yang telah di pelajari untuk di terapkan ke lingkungan masyarakat. Kepribadiaan seseorang berbeda-beda tergantung awal pembentukan kepribadian itu terjadi yaitu lingkungan keluarga. Jika seorang anak terlahir lingkungan berkepribadian pemalu maka akan bisa membentuk kepribadian yang malu baik dari awal memasuki tingkat sekolah hingga kepada lingkungan masyarakat.
Co-Authors Aminuyati Andy Christian Citra Kalyana Utami Nugraheni Risma Wijayanti Rubi Awalia, Rubi Saputra, Husyin