Claim Missing Document
Check
Articles

Found 21 Documents
Search

Kebijakan Dividen, Tanggungjawab Sosial Dan Nilai Perusahaan Badan Usaha Milik Negara Mohamad Adam; Taufik Saggaf; Dwidila Artika
JEMBATAN Vol 12, No 2 (2015)
Publisher : Jurusan Manajemen Fakultas Ekonomi Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/jmbt.v12i2.3087

Abstract

Penelitian ini bertujuan untuk mengetahui: Pengaruh Kebijakan Dividen dan Corporate Social Responsibility (CSR) secara parsial dan secarasimultan terhadap nilai perusahaan Populasi dalam penelitian ini adalah 20 perusahaan- perusahaan BUMN yang terdaftar di Bursa Efek Indonesia. Teknik pengambilan sampel yang digunakan dalam penelitian ini adalah purposive sampling. Sampel dalam penelitian ini berjumlah 8 perusahaan selama periode 2010-2013. Analisis data yang digunakan dalam penelitian ini adalah regresi linear berganda. Hasil penelitian ini menunjukkan bahwa: Kebijakan Dividen dan Corporate Social Responsibility (CSR) secara parsial tidak berpengaruh signifikan terhadap nilai perusahaan Kebijakan Dividen dan Corporate Social Responsibility (CSR) secara simultan berpengaruh signifikan terhadap nilai perusahaan.Kata kunci : Kebijakan Dividen, Corporate Social Responsibility, Nilai Perusahaan
THE IMPACT OF DEBT FINANCING AND EQUITY FINANCING ON PROFIT EXPENSE RATIO OF ISLAMIC BANKS IN INDONESIA nenden nenden; isnurhadi isnurhadi; taufik taufik
JEMBATAN Vol 14, No 2 (2017)
Publisher : Jurusan Manajemen Fakultas Ekonomi Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (598.024 KB) | DOI: 10.29259/jmbt.v14i2.5291

Abstract

The purpose of this study is to determine whether Equity Financing and DebtFinancing partially and simultaneously have an impact on Profit Expense Ratio, alsohow the partial effect of each financing systems affect Profit Expense Ratio. Thisresearch is causal research, also called explanatory research is the investigation of(research into) cause-and-effect relationships. The number of taken samples is two, suchas PT. Bank Muamalat Indonesia (BMI) and PT. Bank Syariah Mandiri (BSM). Thedata used in this research are secondary data from published financial statements ofBMI and BSM. The data analysis technique used is linear regression. The results of dataanalysis in this research is partially contained direct or positive relationship betweenDebt Financing and Equity Financing on Profit Expense Ratio. While the effects ofDebt Financing and Equity Financing as the independent variables (X) simultaneouslyaffect Profit Expense Ratio as the dependent variable (Y) on Islamic banks, it meansthat Debt Financing and Equity Financing simultaneously have significant impacts onProfit Expense Ratio of Islamic banks. The obtained value of coefficient ofdetermination (R2) is 0.516 or 51.6%. It means that the variation of these independentvariables, namely Debt Financing and Debt Financing, contribute effects on ProfitExpense Ratio of Islamic Banks. In accordance with the analysis result of this research,it can be seen that Equity Financing is dominant in affecting Profit Expense Ratio ofIslamic Banks compared to Debt Financing. The researcher suggests management ofIslamic banks to prioritize Equity Financing system, especially Musharaka, because thesaid financing system is the most appropriate with Islamic law to apply to muslims.Keywords : Debt Financing, Equity Financing, Profit Expense Ratio
PENGARUH CURRENT RATIO, DEBT TO EQUITY RATIO, DAN BOPO TERHADAP CAPITAL ADEQUACY RATIO DENGAN RETURN ON ASSETS SEBAGAI VARIABEL INTERVENING PADA PERUSAHAAN PERBANKAN SYARIAH DI INDONESIA M Gilang Ramadhan; Marlina Widiyanti; Taufik Saggaf
JEMBATAN Vol 13, No 1 (2016)
Publisher : Jurusan Manajemen Fakultas Ekonomi Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/jmbt.v13i1.4018

Abstract

This study aimed to analyze the influence of current ratio, debt to equity ratio, and BOPO of capital adequacy ratio with return on assets as intervening variable in Islamic Banks Company’s in Indonesia on quarterly 2010-2013 period. The population were all Islamic Bank in Indonesia listed on the Indonesia Bank as many as 11 Islamic Banks. The sample is as many as seven Islamic Banks that the result in which using purposive sampling metods. Analysis technique is used path analysis. The results of the study shown that partially Current Ratio is positive and insignificant effect on ROA, DER is positive and significant effect on ROA, BOPO is negative and insignificant effect on ROA, CR, DER, and ROA is positive and significant effect on CAR, BOPO is negative and insignificant on CAR, ROA have mediating effect on relationship between CR on CAR, ROA have mediating effect on relationship between DER on CAR, ROA did not have mediating effect on relationship between BOPO on CAR. Keywords : CR, DER, BOPO, ROA, and CAR
THE ANALYSIS OF FACTORS AFFECTING THE CAPITAL STRUCTURE ON LISTED MINING COMPANIES IN INDONESIA STOCK EXCHANGE Charaka M Nandatama; Sulastri Sulastri; Taufik Taufik
JEMBATAN Vol 15, No 1 (2018)
Publisher : Jurusan Manajemen Fakultas Ekonomi Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/jmbt.v15i1.5883

Abstract

The objectives of this research are to examine the effect of Assets Growth,Likuidity, Assets Structure, and Sales Growth influence simoultaneously and partiallyon Capital Structure. Research conducted at mining companies that listed on IndonesiaStock Exchange period 2012- 2015. The research population was 41 companies, with thesample of 14 companies with sampling using purposive sampling technique. Theanalytical method used is multiple linear regression analysis, which previously testedwith the classical assumption.The result showed that the Assets Growth, Likuidity, Assets Structure and SalesGrowth influence simultaneous on the Capital Structure. The research also revealedthat, Assets Growth, Likuidity, Assets Structure and Sales Growth influence partiallynegative significant on the Capital Strucuture. On the other hand, R-Square valueamnounted at 32.6%, its mean that 32,6% movement of Capital Structure can bepredicted from the movement of the four independent variables.Keywords : capital structure, assets growth, likuidity, assets structure, sales growth
Analisis Perbandingan Kinerja Reksa Dana Saham Konvensional Dan Reksa Dana Saham Syariah Pada Reksa Dana Yang Terdaftar Di Otoritas Jasa Keuangan Endi Djoyo Negoro W; Marlina Widiyanti; Isni Andriana; Taufik Taufik
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 10 No 1 (2022)
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v10i1.1819

Abstract

Penelitian ini dilakukan untuk mengetahui apakah terdapat perbedaan antara kinerja reksa dana saham konvensional dengan kinerja reksa dana saham syariah yang diukur berdasarkan return reksa dana, return pasar, tingkat investasi bebas risiko, dan tingkat risiko reksa dana dengan menggunakan analisis perbandingan kinerja metode Sharpe, metode Treynor, dan metode Jensen. Metode analisis yang digunakan adalah metode uji beda dua rata-rata independent sample t-test dan man-whiteney test. Jenis penelitian ini adalah penelitian deskriptif komparatif. Berdasarkan kriteria yang telah ditetapkan, jumlah sampel yang diteliti adalah sebanyak 22 reksa dana saham konvensional dan 11 reksa dana saham syariah. Hasil penelitian setelah dilakukan uji beda dengan alpha (α) 5% menunjukkan hipotesis yang diuji dengan metode Sharpe, Treynor, dan Jensen menunjukkan bahwa kinerja reksa dana saham konvensional dan kinerja reksa dana saham syariah tidak ada perbedaan signifikan jika diukur dengan rasio Sharpe, Treynor dan Jensen.
Peranan Kompetensi SDM dalam Meningkatkan Industri UMKM di Kecamatan Ilir Barat II Palembang Dian Eka; Yuliansyah M Diah; Taufik Taufik; Chentika Anugra Cenia Bunga; Vierdha Nova Putriana; Dwi Febianti; Dzulhijah Purnama Sari; Rosalinda Rosalinda; Zona Arifuddin
Sricommerce: Journal of Sriwijaya Community Services Vol 3, No 1 (2022): Sricommerce: Journal of Sriwijaya Community Services
Publisher : Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/jscs.v3i1.56

Abstract

Kompetensi Sumber Daya Manusia (SDM) merupakan faktor internal penting yang seharusnya dimiliki oleh Usaha Mikro, Kecil, dan Menengah (UMKM). Mengelola SDM merupakan keterampilan yang harus dimiliki oleh pelaku UMKM. Selain itu, dalam menghadapi tantangan bisnis di era digital, UMKM perlu beradaptasi dan dinamis dalam perkembangan teknologi. Karena itu, kegiatan pengabdian kepada masyarakat ini bertujuan untuk memberikan pengetahuan terkait kompetensi SDM di era digitalisasi kepada khalayak sasaran yaitu UMKM di Kecamatan Ilir Barat II Kota Palembang, Sumatera Selatan. Metode yang dilakukan adalah pemaparan, pelatihan melalui praktek serta pendampingan. Metode ini cukup tepat diterapkan karena hasil kegiatan menunjukkan bahwa khalayak sasaran telah mampu mengidentifikasi pemberdayaan SDM menggunakan digitalisasi, hal ini dapat dilihat saat melakukan pendampingan. Selanjutnya, dalam menghadapi kendala yang muncul dalam pengelolaan SDM diperlukan peran pemerintah daerah dalam bentuk pelatihan yang intensif dan berkesinambungan.
Optimization of Financial Satisfaction: Stimulant from Financial Literation and Inclusion for Society : Yuliani Yuliani; Taufik Taufik; Luk Luk Fuadah; Ima Andriyani
Jurnal Organisasi dan Manajemen Vol. 18 No. 1 (2022)
Publisher : LPPM Universitas Terbuka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33830/jom.v18i1.2133.2022

Abstract

Purpose - The study aims to develop a theoretical model of financial satisfaction and an empirical research model on literacy and inclusion. Primarily, it aims to analyze the concepts of financial attitude, behavior, and knowledge. Methodology - Data were obtained from individuals at Palembang City South Sumatera in between the ages of 20 and 55 who earned an income were included in this research. Furthermore, the Structural Equation Modeling (SEM) technique was used to obtain data of non-probability 142 respondents between May and July 2019. Findings - The results showed that financial attitude and knowledge have a significant positive effect on literacy, while financial behavior shows insignificant impact on literacy. Financial literacy has a significant positive effect on inclusion and satisfaction. Meanwhile, financial inclusion has no significant impact on satisfaction. Originality - This research develops an empirical model of financial satisfaction by examining in detail how individuals increase the availability of products and services, including the ease of access.
PENGELOLAAN MODAL KERJA PADA UMKM DI KECAMATAN ILIR BARAT II PALEMBANG DIMASA PANDEMI COVID 19 Taufik Taufik; Isnurhadi Isnurhadi; Reza Ghasarma; Yuliani Yuliani
Jurnal Abdimas Mandiri Vol. 6 No. 2
Publisher : UNIVERSITAS INDO GLOBAL MANDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36982/jam.v6i2.2323

Abstract

Pandemi covid 19 yang melanda hampir seluruh bidang usaha tidak terkecuali UMKM telah menimbulkan masalah pada modal kerja perusahaan.  Para pengusaha UMKM menyatakan bahwa akibat pandemi tersebut menyebabkan tingkat penjualan menurun cukup tajam. Sementara itu .sebagian besar UMKM tersebut menjual produk mereka dengan cara kredit yang cukup lama serta membeli bahan baku secara tunai dari supplier. Kondisi ini menyebabkan para pengusaha UMKM tersebut mengalami kesulitan modal kerja karena tingginya modal kerja yang tertanam dalam perusahaan. Oleh karena itu pengelolaan modal kerja yang efisien menjadi penting karena dapat meminimalisir masalah tersebut. Target sasaran pengabdian ini adalah 25 usaha kecil dan menengah (UMKM) yang berlokasi di kecamatan Ilir Barat II Palembang, Sumatera Selatan yang mempunyai permasalahan dalam pengelolaan modal kerja yang efisien.. Pengabdian kepada masyarakat ini dilakukan dengan tujuan memberikan pengetahuan tentang konsep modal kerja yang efisien dan pedampingan bagaimana cara menghitung  modal kerja yang efisien. Metode pelaksanaan yang digunakan adalah ceramah, tutorial dan tanya jawab. Hasil dari kegiatan ini menunjukkan bahwa para pengusaha tersebut baru mulai memahami konsep modal kerja dan bagaimana menghitung kebutuhan modal kerja yang  efisien. Hasil pengabdian ini penting karena akan menjadi guidance bagi para pengusaha UMKM dalam mengatasi masalah yang berkaitan dengan modal kerja dimasa yang akan datang.Kata kunci: Modal Kerja,  Efisien, Usaha Mikro Kecil dan Menengah
Assessing Model of Financial Satisfaction Predictors: the Mediating Effect of Financial Risk Tolerance and Financial Behavior Yuliani Yuliani; Taufik Taufik; Mukhtaruddin Mukhtaruddin; Nyimas Dewi Murnila Saputri
Journal of Accounting Research, Organization and Economics Vol 4, No 2 (2021): JAROE Vol. 4 No. 2 August 2021
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (366.794 KB) | DOI: 10.24815/jaroe.v4i2.20150

Abstract

Objective – This study aims to prove empirically about the prediction of financial satisfaction models based on financial knowledge and socio-economic factors of finance by taking into account financial risk tolerance and financial behavior. Design/methodology – The primary data source in the form of a questionnaire and non-probability purposive sampling technique were used with 107 responses collected during July-August 2020. The unit of analysis was an individual, namely the people in Palembang City in the age range of 20-55 years. Data analysis comprise of descriptive statistics index number method and inferential statistics SEM method by converting ordinal data into intervals. Results – It was found that direct financial knowledge, socio-economic financial had not significant on financial risk tolerance. Financial knowledge, socio economic financial significantly and positively influence financial behavior. Furthermore, direct financial knowledge, socio-economic financial, financial risk tolerance, financial behavior had a significant positive effect on financial satisfaction. The indirect effect found that finance risk tolerance is not a mediation of the influence of financial knowledge and socio-economic financial on financial satisfaction. The indirect effect of financial behavior on the influence of financial knowledge and financial socio-economic were significant. Limitation/Suggestion – This study implies that the role of financial behavior as a partial mediation on the relationship between financial knowledge and financial satisfaction. The role of perfect mediation itself is for socio-economic financial relationships and financial satisfaction.
Pengelolaan Modal Kerja dalam Peningkatan Kinerja Usaha UMKM di Desa Tebat Giri Indah, Provinsi Sumatera Selatan Saggaff, Taufik; Yunisvita, Yunisvita; Karim, Suhartini
Indonesian Journal for Social Responsibility Vol. 4 No. 01 (2022): June 2022
Publisher : LPkM Universitas Bakrie

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36782/ijsr.v4i01.128

Abstract

Service to the community Service aims to help how to manage working capital efficiently and calculate working capital requirements for Micro, Small and Medium Enterprises (MSMEs) in the village of Tebat Giri Indah, North Pagaralam District, Pagaralam City, South Sumatra so that business performance (income) of MSMEs can be improved. The number of selected target audiences is 30 entrepreneurs. The implementation methods used are lecture, tutorial and question and answer. Based on the results of interviews and financial analysis, it is shown that these MSMEs always provide long terms of credit, purchases of fertilizers and pesticides in cash and often use working capital to buy consumer goods. This condition causes inefficiency in working capital management which in turn has an impact on decreasing business performance. After the counseling and assistance is carried out, these entrepreneurs of MSMEs understand how to manage working capital efficiently and calculate working capital requirements so that it is expected to improve the business performance of these MSMEs in the future.