Articles
Pengaruh Profitabilitas terhadap Kebijakan Keuangan dan Nilai Perusahaan
Sutrisno Sutrisno
Jurnal Bingkai Ekonomi (JBE) Vol 3 No 2 (2018): Jurnal Bingkai Ekonomi (JBE)
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) - Institut Teknologi dan Bisnis (ITB) Semarang
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Penelitian ini untuk menguji pengaruh profitabilitas terhadap kebijakan keuangan dan nilai perusahaan. Kebijakan keuangan yang diteliti adalah kebijakan dividen dan kebijakan pendanaan. Ada tiga indikator dari variabel profitabilitas yakni return on equity (ROE), return on assets (ROA), dan net profit margin (NPM). Kebijakan dividen diformasikan oleh dividen payout ratio (DPR), dividend per share (DPS), dan earning per share (EPS), sedangkan kebijakan pendanaan terdiri dua indikator yakni debt to equity ratio (DER) dan debt to total assets (DTA), sementara indikator nilai perusahaan terdiri dari harga saham dan market to book value ratio (MBVR). Populasi penelitian ini adalah perusahaan yang terdaftar pada pasar modal syariah. Sampel dalam penelitian ini sebanyak 115 perusahaan yang diambil secara purposive sampling dengan periode pengamatan selama tahun 2015. Alat analisis menggunakan Structural Equation Modelling (SEM) dibantu dengan program pemrosesan data Partial Least Square (PLS). Hasil penelitian menunjukkan bahwa profitabilitas berpengaruh secara signifikan dan positif terhadap nilai perusahaan dan terhadap kebijakan dividen tetapi tidak signifikan terhadap kebijakan pendanaan. Kebijakan dividen berpengaruh signifikan dan positif terhadap nilai perusahaan. Demikian pula dengan kebijakan pendanaan berpengaruh signifikan dan positif terhadap nilai perusahaan.
Analisis Rasio Keuangan Untuk Memprediksi Kondisi Financial Distress Perusahaan Manufaktur
Deny Liana;
- Sutrisno
Jurnal Studi Manajemen dan Bisnis Vol 1, No 2 (2014): Desember
Publisher : Trunojoyo University of Madura
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DOI: 10.21107/jsmb.v1i2.1533
The purpose of this study was to examine the effect of financial ratios to predict financial distress on manufacturing company in the Indonesian Stock Exchange. In this study the financial ratios variable is proxied by liquidity, profitability (NPM), financial leverage, and growth as independent variables. While financial distress as measured by the Z-score as the dependent variable.The population in this study were all the manufacturing companies that listed on the Indonesian stock exchange. Samples are taken of eighty-one manufacturing company with purposive sampling method, and observation period during three years (2009-2011).The results showed that liquidity has a negative effect but not significant to the financial distress. Profitability (NPM) has a significant and positive effect on financial distress, while financial leverage and growth have unsignificant but positive effect on financial distress.
Capital Structure, Business Risk and Corporate Performance (Case Study on Construction and Real Estate Sector)
Sutrisno Sutrisno
Perisai : Islamic Banking and Finance Journal Vol 3 No 2 (2019): October
Publisher : Universitas Muhammadiyah Sidoarjo
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DOI: 10.21070/perisai.v3i2.2670
The purpose of this study is to examine the effect of capital structure and business risk on corporate performance. This study also examined the effect of non debt tax shield (NDTS) and sales growth (SG) on corporate performance with firm size (SIZ) as a control variable. Corporate performance is measured by return on assets (ROA), while capital structure is measured by debt to equity ratio (DER), and business risk meausred by degree of operating leverage (DOL). The population in this study is a company engaged in the construction and real estate sector that listed on the Indonesia Stock Exchange. The samples taken were 32 companies with purposive sampling. observations period for 3 years (2015-2017). Data is processed using ordinary least square (OLS). The results showed on the significance level 0.10, capital structure (DER) had a significant but negative effect on corporate performance. Business risk (DOL) and sales growth (SG) have a significant and positive effect on performance. While non debt tax shield (NDTS) and firm size (SIZ) have no significant effect on corporate performance.
Determinan Penyaluran Kredit Konsumsi pada Bank Konvensional
Hendro Wibowo;
- Sutrisno
Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Vol 1, No 1 (2015)
Publisher : Jur. Akuntansi, Politeknik Negeri Malang
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AbstractThe aim of this research is to investigate variables affected to con-sumption credit distribution to the consumersof conventional banks in Daerah Istimewa Yogyakarta (DIY/Special Province of Yogyakarta); those variables includes Loan to Value(LTV), Third Party Funds (DPK), Non-Performing Loan (NPL), and inflation. The objects of this research are all conventional banks in DIY consist of 48 banks. The data usage is monthly data from 2010-2013 that was analyzed based on multiple linear regression. The findings show that LTV provide af-fects negative significantly towards distribution of consumption credit. Furthermore, DPK affects positive significantly towards credit distri-bution. NPL and inflation affect not significantly towards consumption credit.AbstrakPenelitian ini bertujuan untuk mengetahui variabel-variabel yang mem- pengaruhi penyaluran kredit konsumsi bank umum konvensional di Daerah Istimewa Yogyakarta (DIY) yang meliputi rasio (Loan to Value) LTV, Dana Pihak Ketiga (DPK), Non Performing Loan (NPL), dan inflasi. Objek penelitian ini adalah seluruh bank umum konvensional di DIY sebanyak 48 Bank. Data penelitian yang digunakan adalah data tahun 2010-2013 (secara bulanan) yang dianalisis dengan menggunakan analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa LTV berpengaruh signifikan negatif terhadap penyaluran kredit konsumsi, sementara DPK berpengaruh signifikan positif terhadap penyaluran kredit konsumsi, sedangkan NPL dan inflasi berpengaruh tidak signifikan terhadap penyaluran kredit konsumsi.
ANALISIS PENGARUH BIAYA AGENSI, TAHAP DAUR HIDUP PERUSAHAAN DAN REGULASI TERHADAP KEBIJAKAN DEVIDEN Studi Kasus Pada Jakarta Islamic Index (JII)
Sutrisno Sutrisno
Jurnal Iqtisaduna Vol 3 No 1 (2017)
Publisher : Universitas Islam Negeri Alauddin Makassar
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DOI: 10.24252/iqtisaduna.v3i1.2765
The purpose of this study is to investigate the influence of agency costs, life cycle, and regulation of the devidend policy. The populations in this study were 72 companies that enter into the Jakarta Islamic Index (JII) listed on the Indonesia Stock Exchange period 2011-2014. The sample is selected by purposive sampling method, ie sampling technique using a certain consideration which is relevant to the selected sample research purposes. The number of samples obtained were 23 companies listed on the Indonesia Stock Exchange. Data analysis were performed by classic assumption test and multiple regression analysis. The results of this study indicate that free cash flow, dispertion of ownership, and life cycle do not take effect the devidend payout ratio. The institutional of ownership is significantly negative and take effect on devidend payout ratio. Regulation influenced positively and significantly to devidend payout ratio.
UPAYA PENGUATAN EKSISTENSI KAMPUNG WISATA PURBAYAN, KOTAGEDE, D.I.YOGYAKARTA: STRATEGI BRANDING VIDEO PROFIL DAN VLOG
Putra Endi Catyanadika;
Nurfauziah Nurfauziah;
Sutrisno Sutrisno;
Handrio Adhi Pradana;
Bagus Panuntun;
Andriyastuti Suratman
RESWARA: Jurnal Pengabdian Kepada Masyarakat Vol 4, No 1 (2023)
Publisher : Universitas Dharmawangsa
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DOI: 10.46576/rjpkm.v4i1.2407
Kampung Wisata (Kamwis) Purbayan, Kota Gede, D.I.Yogyakarta merupakan kampung wisata budaya yang sangat potensial karena beberapa aspek (1) kekhasan seni budaya, (2) keutuhan situs-situs dan artefak sejarah meski telah ada sejak abad 16, dan (3) menjadi sentra bagi para tokoh seniman berdomisili di Kamwis Purbayan. Potensi ini menjadikan kelurahan Purbayan sebagai ekosistem yang tepat bagi pemurnian seni budaya, eksibisi artefak dan produk-produk kekhasan budaya, dan kaderisasi generasi penerus ‘penguri-uri’ budaya. Hal-hal tersebut menjadi modal kuat bagi Kamwis Purbayan menarik para wisatawan baik domestik maupun mancanegara untuk berkunjung, belajar dan mendapat pengalaman dari keaslian dan keunikan sebuah budaya. Pengabdian ini bertujuan menguatkan kembali ekosistem Kampung Wisata Budaya yang sempat surut karena pandemi Covid-19 melanda melalui pendekatan pemasaran digital. Teknik ini diharapkan menjadi solusi sekaligus pemberdayaan bagi masyarakat untuk tetap mempromosikan Kamwis tanpa terdampak signifikan oleh pandemi. Metode yang digunakan di antaranya observasi, analisis kebutuhan, dan projek luaran branding bersama mitra. Hasil pengabdian berupa video profil dan vlog yang dapat dimanfaatkan pengurus kampung wisata guna mempromosikan warisan budaya Purbayan dengan jangkauan lokal dan mancanegara. Melalui kegiatan ini masyarakat dapat terbantu dalam memasarkan Kamwis yang selama ini terkendala oleh turunnya peminat selama dan pasca pandemi.
Merajut Mimpi Melalui Pelatihan Merajut: Pemberdayaan Ekonomi PKK Kapanewon Ngemplak Sleman
Sutrisno Sutrisno;
Muchsin Muthohar;
Yazid
Rahmatan Lil 'Alamin Journal of Community Services Volume 2 Issue 2, 2022
Publisher : Department of Accounting, Faculty of Business and Economics, Universitas Islam Indonesia
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DOI: 10.20885/RLA.Vol2.iss2.art4
One of the missions of the Ngemplak sub-district is to increase human resources and build a creative and innovative economy. For this reason, community empowerment is needed in order to improve living standards. The purpose of community service carried out by the UII Faculty of Business & Economics Management Development Center is to provide training on making knitting crafts to PKK mothers, Ngemplak District. This activity collaborated with the Ngemplak District UKMK Forum as a forum that accommodates MSME activities as well as providing guidance. The UMKM Communication Forum (Forkom) is an institution that helps sub-districts and drives MSMEs at the sub-district level. 25 training participants were representatives from 5 sub-districts, each of whom sent 5 participants. Prior to the training, participants were provided with entrepreneurship material, production management, and marketing of knitting products. The training was given for 2 weeks with four face-to-face meetings. The results of the training were very satisfying, because each participant was able to practice the training material even though the results were not evenly distributed. The UMKM Forum continues to provide assistance in both production and marketing to participants after the completion of the training program so that participants' expertise is maintained.
Kinerja dan Return Saham Perusahaan Pertambangan di Indonesia
- Sutrisno;
Nokia Sekar Putri
Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Vol. 3 No. 1 (2018): Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Malang
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Abstract The purpose of this study is to examine the effect of financial performance on stock returns. Multiple linier regression analysis employed in this re[1]searrch to analyze the data. The result of analysis shows that liquidity (CR) has negative but not significant effect. Profitability as measured by Return On Assets (ROA), Return On Equity (ROE) also influence not significant to stock return. Capital structure (DER) has positive but not significant effect on stock return. Only company size (Size) has a positive and significant. Abstrak Tujuan penelitian ini adalah untuk menguji pengaruh kinerja keuangan terhadap return saham. Analisis regresi linier berganda digunakan se[1]bagai alat analisis dalam penelitian ini. Hasil penelitian menunjukkan bahwa likuiditas (CR) berpengaruh negatif tetapi tidak signifikan. Profit[1]abilitas yang diukur dengan Return On Assets (ROA), Return On Equity (ROE) juga pengaruhnya tidak signifikan terhadap return saham. Struktur modal (DER) berpengaruh positif tetapi tidak signifikan terhadap return saham. Hanya ukuran perusahaan (Size) yang mempunyai pengaruh yang positif dan signifikan.
SKANDAL GAMESTOP: SEBUAH ANALISIS DESKRIPTIF & SOLUSI PENCEGAHAN DARI PERSPEKTIF EKONOMI POLITIK INVESTASI
Sutrisno Sutrisno;
Bagus Panuntun;
Fikri Irfan Adristi
Jurnal Manajemen, Bisnis dan Organisasi (JUMBO) Vol 5, No 2 (2021): Jurnal Jumbo Vol. 5 No.2
Publisher : Pascasarjana Universitas Halu Oleo
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DOI: 10.33772/jumbo.v5i2.20387
GameStop Corp's financial scandal has rocked the world with enormous price increases caused by manipulation of information. This study aims to dissect, examine, and analyze prevention solutions from the financial scandal case. This research is a qualitative research with a descriptive approach. The research data were taken from the media, online newspapers, and several other relevant sources. The data analysis technique used in this study is the Miles and Huberman Model Data Analysis Technique. GameStop Corp.'s financial scandal case. is a financial scandal in the form of fraud and pump and dump behavior/asset price manipulation. A solution is needed to prevent cases of financial/corruption scandals with the main scheme through pump and dump behavior/asset price manipulation. Solutions to prevent pump and dump behavior/asset price manipulation include limiting predatory short sales on assets due to excess, especially “naked” short selling.
Kecemasan Anak Usia Sekolah Sebelum dan Sesudah Mendapatkan Informasi Saat Pemberian Obat Injeksi
Sutrisno, S;
Widodo, Gipta Galih;
Susanto, Herry
Jurnal Aisyah : Jurnal Ilmu Kesehatan Vol 2, No 2 (2017): December
Publisher : Universitas Aisyah Pringsewu
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DOI: 10.30604/jika.v2i2.42
Abstrak: Anak yang sedang menjalani perawatan di rumah sakit seringkali mengalami masalah dalam berinteraksi dengan lingkungan sekitarnya. Kondisi bagi seorang anak menjadi suatu keadaan krisis yang terjadi karena anak berusaha untuk beradaptasi dengan lingkungan dirumah sakit, sehingga kondisi tersebut menimbulkan perasaan cemas bagi anak baik terhadap anak sendiri maupun keluarga. Tujuan penelitian ini untuk mengetahui perbedaan tingkat kecemasan anak usia sekolah sebelum dan sesudah mendapatkan informasi tentang pemberian injeksi pada kelompok kontrol dan kelompok intervensi. Metode penelitian ini menggunakan desain quasi experiment dengan sampel 17 responden kelompok kontrol dan 17 responden kelompok intervensi. Pengambilan sampel menggunakan tehnik purposive sampling. Teknik pengumpulan data menggunakan lembar observasi tentang kecemasan anak. Analisis data menggunakan uji beda 2 mean. Hasil penelitian didapatkan Terdapat perbedaan kecemasan sesudah diberikan intervensi pada kedua kelompok di RSUD Ambarawa dengan nilai p sebesar 0,010. Saran kepada petugas kesehatan setempat agar terus menerus memberikan penyuluhan dan informasi yang benar tentang pemberian obat. Sehingga dapat menurunkan kecemasan anak usia sekolah pada saat menerima tindakan pemberian injeksi.Abstract: Children who are undergoing hospital treatment often have problems interacting with the surrounding environment. This condition for a child becomes a state of crisis that occurs because the child is trying to adapt to the environment in the hospital, so that the condition raises anxiety for the child both against their own children and family. The purpose of this study was to determine differences in the anxiety level of school-aged children before and after obtaining information about injection administration in the control group and intervention group. This research method used quasi experiment design with sample of 17 respondent of control group and 17 respondent of intervention group. Sampling using purposive sampling technique. Data collection uses an observation sheet on child anxiety. Data analysis using difference test 2 mean. The results obtained There are differences in anxiety after being given intervention in both groups in hospitals Ambarawa with p value of 0.010. Suggestions to local health officials to continuously provide counseling and correct information about drug delivery. So as to reduce the anxiety of school-age children when receiving an injection treatment.