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PERSPEKTIF POSITIF PRAKTIK MANAJEMEN LABA: KAJIAN EMPIRIS PADA PERUSAHAAN MANUFAKTUR GO PUBLIK DI BURSA EFEK INDONESIA Wiyadi, Wiyadi; Amalina, Nur; Trisnawati, Rina; Sasongko, Noer
Riset Akuntansi dan Keuangan Indonesia Vol 2, No 1 (2017): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v2i1.3682

Abstract

The earnings management practice has a positive and negative perspectives. This study aimed to analyze the effect of earnings management, corporate performance, quality audits, and Investment opportunity set to cost of equity companies are included in the Islamic index (JII) and conventional index (LQ-45). Measuring the earnings management used a short-term discretionary accruals (STDA) model. There were 461 companies (257 companies LQ-45 and 204 companies JII) taken by purposive sampling. Data was analyzed using multiple linear regression. Result of the data analysis showed that earnings management and company performance has no significantly effect on the cost of equity in both companies as well as JII and LQ-45. The quality of audit has significantly effect on the cost of equity in the JII companies, but had not significantly effect on the LQ-45 companies. And the investment opportunity set significantly effect on the cost of equity as well as in both of JII and LQ-45 companies. This indicates the earnings management in Indonesia tend to use a negative or opportunistic perspectives. Keywords: earnings management, corporate performance, quality audits, investment opportunity set, cost of equity capital.
ANALISIS RASIO KEUANGAN DALAM MEMPREDIKSI PERUBAHAN LABA : ( STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR PADA BURSA EFEK INDONESIA PERIODE TAHUN 2008-2011) Amalina, Nur; Sabeni, Arifin
Diponegoro Journal of Accounting Volume 3, Nomor 1, Tahun 2014
Publisher : Diponegoro Journal of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (129.588 KB)

Abstract

The rapid capital market development currently creates some opportunities and alternative for investor. On the other hand, the company should be compete to get fund from the investor. The Company can get some fund by raising and selling some stock to investor in capital market.Related with the problem that is raised , the purpose of this research is provide empirical evidence concerning the effect of Current Ratio (CR), Leverage Ratio (LR), Inventory Turnover (IT), Operating Profit Margin (OPM) and Price Earning Ratio (PER) in predict the earning changes in manufacture company for one next year period. The Object population of this research are manufacture company listed on BEI and reported in ICMD from 2008 to 2011, 25 company sample  result by random sampling technique. Tools of data analysis used in this study is the classical assumption test, multiple regression analysis, hypothesis testing, and the coefficient of determination.Based on the result and study, it can generalized that there is significant effect between the Current Ratio (CR), Operating Profit Margin (OPM) to earning changes. Besides there is no significant effect between Leverage Ratio (LR), Inventory Turnover (IT) and Price Earning Ratio (PER) to earning changes.
A poetic inquiry into an EFL learner’s identity and study abroad experience in a non-English speaking country Amalina, Nur; Musthafa, Bachrudin
Jurnal Penelitian Pendidikan Vol 21, No 3 (2021)
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jpp.v21i3.41368

Abstract

This qualitative case study investigates the way an EFL student reflects on her identity and study abroad experience through a series of pantuns, a four-lined rhyming Indonesian poem. This study conducts a poetic identity analysis on ten English pantuns written by a Ukrainian student who studied English education in Indonesia. The poems were analyzed in terms of their context, content, and stylistic choices. The study unveils that through the ten pantuns, the participant voiced the sociocultural and racial issues she faced as an international student in a non-English speaking country, contemplating her membership in local and global communities, expressing the sense of camaraderie she felt with Indonesian EFL learners and with multicultural community, and constructing new identity in the third space. Further, she recounted her pantun writing experience as challenging due to the genre’s economic word count and rhyming scheme, but satisfying because writing pantun brings her closer to a form of Indonesian literature, and its culture by extension. In pantun’s prefatory section, the participant set the tone of the poem and drew metaphors of her personal and emotional insight, whereas in the following content section, she wrote rhyming lines while expressing said insights. Thus, this study illustrates how writing pantun helps a language learner exercise her linguistic and literary awareness while also enable her to explore her memories, emotion and perception. Pedagogical implication is also presented in this study.
EVALUASI PROGRAM DESAIN PEMBELAJARAN PENDIDIKAN AGAMA ISLAM MELALUI MODEL CONTEXT, INPUT, PROCESS, PRODUCT (CIPP) amalina, nur
Kelola: Journal of Islamic Education Management Vol. 4 No. 2 (2019): Kelola: Journal of Islamic Education Management
Publisher : Institut Agama Islam Negeri (IAIN) Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kelola.v4i2.870

Abstract

This study aims to determine aspects of context, input, process and product Islamic Instructional Design in SMAN 4 Palopo. This study is a qualitative research. The approach  was management. Analysis of the data used were descriptive analysis by performing data reduction, data presentation, and conclusion. The results of this study indicate that: (1) According to context, form of Islamic instructional design used was a curriculum-based learning design in 2013 formulated individually. The teachers' qualifications were accordance with the educational background and pedagogical competence of some teachers was still less than the maximum, and supporting factors were computer, papers,  and printer. (2) According to input, the support  of school and effort of the teachers was still less than the maximum. (3) According to process, the suitability of the utilization of the Islamic instructional design was sometimes appropriate and sometimes not appropriate. The time of making the Islamic instructional design conducted beginning of each semester, although sometimes the Islamic instructional design has not finished and the period of utilization of the Islamic instructional design was for one semester. (4) According to product, the impact of the utilization of the Islamic instructional design have positive impacts and negative impacts, and the students' responses to the utilization of the Islamic instructional design have  positive response and negative response.
Cadangan Karbon pada Komunitas Padang Lamun di Pulau Bawean Rasong, Hanif Setyo; Dewa, Andika; Amalina, Nur; Ramadhan, Raihan; Fitriani, Aisyah
MAIYAH Vol 3 No 2 (2024): Maiyah : Vol. 3 No. 2 Juni 2024
Publisher : Fakultas Perikanan dan Ilmu Kelautan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20884/1.maiyah.2024.3.2.11703

Abstract

Pemanasan global merupakan isu yang sedang hangat diperbincangkan. Berbagai upaya telah dilakukan untuk menanggulangi dampak dari pemanasan global, salah satunya adalah karbon biru. Karbon biru adalah karbon yang diserap dan disimpan di ekosistem pesisir dalam bentuk biomassa. Pulau Bawean merupakan salah satu pulau di Kabupaten Gresik yang memiliki padang lamun. Padang lamun berfungsi sebagai penyerap karbon. Penelitian ini bertujuan untuk mengetahui kandungan karbon pada biomassa dan sedimen lamun. Nilai Kerapatan dan tutupan lamun dihitung menggunakan transek 1x1 m2. Uji kandungan karbon dilakukan dengan metode LOI. Hasil penelitian menunjukkan bahwa terdapat 7 jenis lamun yang ditemukan di perairain Pulau Bawean, yaitu E. acoroides, T., hemprichii, C. rotundata, S. Isoetifolium, H. ovalis, H. spinulosa, dan H. Uninervis. Nilai cadangan karbon yang tersimpang pada biomassa lamun di perairan Pulau Bawean berkisar antara 115,32–810,69 ton C/ha dimana karbon terbanyak tersimpan pada biomassa bagian bawah. Cadangan karbon yang tersimpan pada sedimen memiliki nilai sebesar 1,86-8,37 ton C/ha. Jenis substrat dan kerapatan lamun memiliki pengaruh terhadap karbon yang tersimpan di padang lamun. Hasil penelitian ini membuktikan bahwa padang lamun berperan sebagai penyerap karbon (carbon sink) yang dapat berkontribusi terhadap mitigasi perubahan iklim. Kata kunci: Bawean, Biomassa, Karbon, Lamun, Sedimen
Corporate Governance Dan Kinerja Keuangan: Perusahaan Manufaktur Sektor Industri Barang Konsumsi Yang Terdaftar Di Bursa Efek Indonesia amalina, nur; Roofi Kurniawati, Via; Adi Saputra, Wisnu
Jurnal Bingkai Ekonomi (JBE) Vol 9 No 2 (2024): Agustus 2024: Jurnal Bingkai Ekonomi (JBE)
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) - Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jbe.v9i2.422

Abstract

This research aims to measure the impact of corporate governance on financial performance in manufacturing companies in the consumer goods industry sector listed on the Indonesian Stock Exchange. The research methodology used is a collection of data from Manufacturing Companies in the Consumer Goods Industry Sector Listed on the Indonesia Stock Exchange in 2020-2022. The sampling technique in this research is purposive sampling technique with the amount of data used is 82. The independent variable in this research is the Principal of Corporate Governance. Meanwhile, the dependent variable is financial performance which is measured using Return on Assets. This research also uses control variables to help measure the relationship between Corporate Governance variables and Company Performance. The results of this research show that the board of directors and institutional ownership have a positive and insignificant effect on Return on Assets. Meanwhile, independent commissioners show a negative and significant influence on Return on Assets. For the control variable on company size (SIZE) the results show a positive and significant effect, and leverage shows the results show the results have a negative and significant effect on Return on Assets.
Ukuran perusahaan dan leverage terhadap nilai perusahaan di Bursa Efek Indonesia: Return on equity sebagai variabel moderasi Amalina, Nur; Insani, Kharisma Aulia
Journal of Management and Digital Business Vol. 3 No. 1 (2023): Journal of Management and Digital Business
Publisher : Nur Science Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53088/jmdb.v3i1.616

Abstract

This study examines the effect of firm size and leverage on firm value, with return on equity as a moderating variable. The data used in this study is secondary data from the financial reports of companies listed on the Indonesian Stock Exchange for 2015–2019, using purposive sampling. The analytical method used in this study is moderate regression analysis (MRA). The study results show that firm size, debt-to-equity ratio, and return on equity simultaneously affect firm value. Partially, firm size and the debt-to-equity ratio do not affect firm value. Return on equity has a partial effect on firm value. Return on equity can interact between firm size and firm value but cannot interact between debt-to-equity ratio and firm value. R square in this study is 39.7%, which shows that company size, debt-to-equity ratio, and return on equity contribute 39.7% to firm value.
Pengendalian Manajemen Sebagai Upaya Mengoptimalkan Kinerja Keuangan Amalina, Nur; Erikawati, Civi; Haziroh, Awanis Linati
Jurnal Manajerial Vol 11 No 03 (2024): Jurnal Manajerial
Publisher : Program Studi Manajemen Universitas Muhammadiyah Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30587/jurnalmanajerial.v11i03.8315

Abstract

Background – The debt phenomenon is very crucial in the company. Many entrepreneurs go bankrupt or fail to pay due to debts owned by the company so that debt has a big pressure on generating company profits. Aim – This research is to analyze the influence of corporate governance on financial performance and external pressure as mediating variables. Design / methodology / approach – The cumulative method used to describe relationships in research and the analysis tool is Eviews.10 software. The sample used was 720 observation data from 144 financial sector companies for five years (2018-2022). Findings – This shows that the board has a significant negative impact on external pressure. Independent directors and commissioners have a significant positive influence on external pressure. The board of directors has a significant positive influence on financial performance. Board independence has no effect on financial performance. Board and external pressures have a material negative impact on financial performance. External pressure indirectly has a negative and significant influence on financial performance among independent directors and commissioners. We also provide active and authoritative mediation between the board of directors and financial performance. Conclusion – This needs to be taken into consideration that external pressure has a strong impact on independent directors and the board of commissioners so that the resulting performance will decrease, while the board of directors will have a strong impact on improving performance because the board of directors is able to control the pressure that arises from stakeholders. Research implication – For manufacturing companies, they will be able to see which ones can provide an increase in company profits so that they will be able to maximize corporate governance in managing the company's finances. Limitations – This research only uses one sector, namely manufacturing companies. This research needs to be expanded to different sectors.
Environmental Impact on Business Economy in Southeast Asia Maharani, Adelia; Zulfikri, Ahmad; Amalina, Nur
JMEB Jurnal Manajemen Ekonomi & Bisnis Vol. 2 No. 01 (2024): JMEB : Jurnal Manajemen Ekonomi & Bisnis
Publisher : SABA JAYA PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Southeast Asia is experiencing rapid economic growth, driven by the manufacturing, services and agricultural sectors. Countries such as Vietnam and Indonesia stand out in global manufacturing, while Singapore and Malaysia excel in the services sector. However, structural challenges and dependence on natural resources in some countries mark differences in business situations. To achieve sustainable growth, investment in education, skills training, technology and infrastructure is necessary. Despite economic integration through free trade agreements and technology adoption, environmental challenges such as climate change, air and water pollution, and deforestation require collaboration between governments, companies and communities. Environmental protection and economic growth cannot be separated. Stakeholder collaboration is key to addressing environmental challenges and ensuring inclusive and sustainable economic growth. With joint efforts, the future of the business economy in Southeast Asia looks bright and full of potential.
Pemahaman Literasi Keuangan Digital Dalam Mencegah Pinjaman Online Ilegal Pada Pengurus Ranting ‘Aisyiyah Ngasem Amalina, Nur; Erikawati, Civi; Muhammad Roffifudin, Farid; Galuh Ani Sekar Arum, Aulia; Natalia Miyanti, Sapta
Jurnal Pengabdian Masyarakat Nusantara (JPMN) Vol. 4 No. 1 (2024): Februari-Juli 2024
Publisher : Lembaga Otonom Lembaga Informasi dan Riset Indonesia (KITA INFO dan RISET)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jpmn.v4i1.2813

Abstract

Financial Technology is financial technology developed for purposes in the financial sector. One type of Financial Technology is Peer-to-Peer (P2P) Lending, which is an information technology-based lending service. Technological innovation has brought a more practical financial transaction process, one of which is applied to online loans. From 2017 to 2023, as many as 7,502 illegal online lending entities were closed by the OJK. This has also led to many cases of public complaints regarding online loans, which are caused by a lack of digital financial literacy among the public. To reduce these cases, the author provides a solution that requires an increasing understanding of digital financial literacy, especially illegal online loans, in society. The aim of this Community Service (PkM) activity is to understand digital financial literacy in the community. The target of this activity is the women of the 'Aisyiyah Ngasem Branch Management, Colomadu District, Karanganyar. The method used is socialization, where the team not only delivers material but also involves a question-and-answer session with the participants. As a result of this service, out of 45 participants, 25 participants had heard the term pinjol, and 20 participants were for the first time. With this outreach, all participants know and understand what online loans are and how to avoid illegal online loans. This service activity lasts for 150 minutes, from opening to closing.  The socialization process went smoothly and received good feedback from participants, marked by the participants' high enthusiasm in asking questions about digital financial literacy and online loans.