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All Journal Jurnal Ekonomi, Bisnis dan Kewirausahaan (JEBIK) Jurnal Keuangan dan Perbankan Jurnal Riset Akuntansi dan Keuangan AFRE Accounting Financial Review Jurnal Ekonomi, Manajemen Akuntansi dan Perpajakan (Jemap) JURNAL EKONOMI PENDIDIKAN DAN KEWIRAUSAHAAN International Journal of Social Science and Business Jurnal Samudra Ekonomi dan Bisnis Bantenese Jurnal Pengabdian Masyarakat Perspektif Akuntansi Jurnal Ilmiah Mahasiswa Perbankan Syariah (JIMPA) Jurnal Manajemen dan Kewirausahaan Manager : Jurnal Ilmu manajemen
Samuel Martono
Universitas Kristen Satya Wacana
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

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PENGARUH CAPITAL ADEQUACY RATIO, NON-PERFORMING FINANCING, FINANCING TO DEPOSIT RATIO DAN RASIO BIAYA OPERASIONAL DENGAN PENDAPATAN OPERASIONAL TERHADAP RETURN ON ASSET SEBAGAI INDIKATOR PROFITABILITAS Martono, Samuel; Rahmawati, Nurul
International Journal of Social Science and Business Vol 4, No 1 (2020)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ijssb.v4i1.23141

Abstract

This study aims to examine the effect given by Capital Adequacy Ratio (CAR), Non Performing Financing (NPF), Financing to Deposit Ratio (FDR) and Operating Income and Operating Expense Ratio to Return on Asset as Profitability Indicator. Data population are Indonesian Sharia Banks listed in Indonesia Stock Exchange during period 2013-2017, and obtained 11 sharia banks as the total sample are 55 samples by using purposive sampling method. Multiple regression analysis models is used in this study. The results are as follows: there are no effect given by CAR, NPF, FDR to ROA but there is partial effect given by Operating Income and Operating Expense Ratio.
Fundamental and Macroeconomic Factors on Manufacturing Companies’ Stock Returns Pratiwi, Siska Gita; Robiyanto, Robiyanto; Martono, Samuel
International Journal of Social Science and Business Vol 5, No 1 (2021)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ijssb.v5i1.29605

Abstract

Investments are made to obtain future benefits. Stocks are one of the most popular investments in the capital market. The advantage that can be obtained from the stock investment is stock returns, where the returns obtained can be positive or negative. This study aims to analyze the influence of fundamental and macroeconomic factors on stock returns of manufacturing companies listed on the Indonesia Stock Exchange from 2016 to 2019. This study used secondary data and the sample of this research was 37 manufacturing companies obtained through the purposive sampling method with panel regression as the data analysis. The results showed that the fundamental factors that affect stock returns are Price to Book Value (PBV), while the Debt to Equity Ratio (DER) and Price to Earnings Ratio (PER) do not affect manufacturing stock returns. Some macroeconomic factors such as inflation, the BI Rate, and changes in world oil prices proved to not affect the stock returns of manufacturing companies. This research implies that manufacturing companies need to pay attention to Price to Book Value (PBV) in determining stock returns.
Taxpayer Compliance, Trust, and Power Theresia Woro Damayanti; Samuel Martono
Jurnal Keuangan dan Perbankan Vol 22, No 2 (2018): April 2018
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (421.332 KB) | DOI: 10.26905/jkdp.v22i2.1580

Abstract

Self-assessment system as adopted in Indonesia, focusing on taxpayer awareness. Therefore trust should be the spearhead of tax compliance rather than power. This study aims to examine how trust and power play a role in improving tax compliance by the slippery slope framework. Method of data collection in this research surveys in Central Java. The sampling technique is a multi-stage sampling that combines stratified random sampling and convenience sampling. Data has been collected from October 2015-April 2016, and 242 instruments were collected (86.4 percent response rate). By using multiple regression tests, the results of this study indicate that trust and power both simultaneously and partially affect tax compliance. Based on the coefficient different test, power has a greater impact than trust in creating tax compliance. This means that the compliance created in Indonesia is mandatory compliance that denies from self-assessment system that based on voluntary compliance.JEL Classification: H26; G41DOI: https://doi.org/10.26905/jkdp.v22i2.1580
Evaluasi Mutu Layanan Pendidikan Tinggi Samuel Martono
JEMAP Vol 4, No 1: April 2021
Publisher : Universitas Katolik Soegijapranata, Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24167/jemap.v4i1.2893

Abstract

Penelitian ini bertujuan untuk mengevaluasi kualitas layanan layanan yang diberikan oleh program akuntansi sebagai bagian dari perguruan tinggi dari perspektif mahasiswa. Sampel dalam penelitian ini adalah 136 mahasiswa tahun pertama. Data harapan dan persepsi siswa diperoleh melalui penyebaran kuesioner online, kemudian akan diuji dengan menggunakan Wilcoxon Test. Hasil penelitian menunjukkan bahwa terdapat gap kualitas negatif pada dimensi tangibles, reliability, empathy dan assurance serta terdapat gap kualitas positif pada dimensi responsiveness. Selain itu, dimensi tangibles merupakan yang terpenting tetapi belum dapat dipenuhi.
Efek Keputusan Pendanaan terhadap Nilai Perusahaan: GCG sebagai Variabel Moderasi Lorensia Fidelia Charita; Apriani Dorkas Rambu Atahau; Samuel Martono
AFRE (Accounting and Financial Review) Vol 4, No 2 (2021): December
Publisher : Postgraduate Program Merdeka University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/afr.v4i2.6137

Abstract

This study aims to examine the effect of funding decisions on firm value with Good Corporate Governance as a moderating variable. This study uses a sample of manufacturing companies listed on the Indonesia Stock Exchange (IDX). Using purposive sampling method with a total sample of 160 companiesduring 2016-2019 periods, the data were analyzed with panel data regression. The findings shows that the funding decision negatively affect the firm value, while GCG failed to moderate the effect of funding decision on firmvalue. It implies that firms need to optimize their level of debt to boost the value of the firms.Investors see that the company has not been able to manage debt to improve the firm's performance properly. So that an increase in debt will tend to reduce the value of the firms.DOI: https://doi.org/10.26905/afr.v4i2.6137
Pengaruh Struktur Modal Terhadap Nilai Perusahaan Dengan Profitabilitas Sebagai Variabel Mediasi Nathaniel Pamela Santosa; Apriani Dorkas Rambu Atahau; Samuel Martono
Jurnal Riset Akuntansi dan Keuangan Vol 10, No 2 (2022): Jurnal Riset Akuntansi dan Keuangan. Agustus 2022 [DOAJ dan SINTA Indexed]
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v10i2.37971

Abstract

Penelitian ini bertujuan untuk menguji pengaruh langsung dan tidak langsung struktur modal terhadap nilai perusahaan makanan dan minuman yang terdaftar di Bursa Efek Indonesia selama 2016-2019. Regresi data panel digunakan untuk menganalisis data. Hasil penelitian menunjukkan bahwa nilai perusahaan dipengaruhi oleh profitabilitas tetapi tidak dipengaruhi oleh struktur modal. Selain itu, profitabilitas mampu memediasi pengaruh struktur modal terhadap nilai perusahaan. Penelitian ini menyiratkan bahwa perusahaan dapat mempertimbangkan pengaruh tidak langsung struktur modal terhadap profitabilitas dalam rangka meningkatkan nilai perusahaan.
Factors Affecting Audit Quality of BPKP – Central Java Chapter David Adechandra Ashedica Pesudo; Camelia Idriana Kurniadi; Samuel Martono; Gracella Theotama; Jean Stevany Matitaputty
Perspektif Akuntansi Vol 6 No 1 (2023)
Publisher : Center for Accounting Development and Research (CARD) Program Studi Akuntansi – Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24246/persi.v6i1.p56-73

Abstract

This research aims to analyze the influence of machiavellianism, competency and motivation toward audit quality. This study uses a quantitative approach by using questionnaires that was distributed to 50 respondents to gather primary data. Respondents for this research are auditors at Badan Pengawasan Keuangan dan Pembangunan (BPKP) – Central Java Chapter. Research data was analyzed by using multiple linear regression analysis. The results show that (1) machiavellianism has negative effect on audit quality, (2) competence has positive effect on audit quality and (3) motivation has no effect on audit quality.
DEVELOPING A SUSTAINABLE TOURISM VILLAGE MODEL: AN EXPLORATORY STUDY Lieli Suharti; Hani Sirine; Samuel Martono
Jurnal Manajemen dan Kewirausahaan Vol. 25 No. 1 (2023): MARCH 2023
Publisher : Management Study Program, Faculty of Business and Economics, Petra Christian University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.9744/jmk.25.1.63-82

Abstract

Studies on sustainable tourism villages (STV) development highlighted the role of community-based tourism (CBT) and social entrepreneurship (SE). Previous studies mostly focused on com­mu­ni­ty and social entrepreneurship but neglected tourism management, which became the research gap of this study. The aim of this study was to investigate the contributions of CBT, SE, and tourism management in sustaining a tourism village. This study used a qualitative method, so the data were collected through focus group discussions and in-depth interviews with key players of Kaki Langit Mangunan Tourism Village, Yogyakarta. The results showed that the involvement and integration of CBT and SE were crucial in achieving STV. Finally, STV also required professionalism in ma­na­gement.
Stock Market Proxy Testing in Beta Calculation in the COVID-19 Pandemic Period on the Indonesia Stock Exchange Yuvica Lara Rovantiane Adicondro; Robiyanto Robiyanto; Samuel Martono
Jurnal Keuangan dan Perbankan Vol 27, No 1 (2023): January 2023
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/jkdp.v27i1.8281

Abstract

This study was conducted to assess the stock price index on the Indonesia Stock Exchange (IDX) which can be used as a proxy for the stock market in Indonesia. The indexes used to search for stock market proxies in Indonesia are JCI, IDX30, LQ45, IDX BUMN20, Jakarta Islamic Index (JII), KOMPAS100, MNC36, SRI-KEHATI, and PEFINDO25. The period in this study is from June 2018 to October 2021 obtained through bloomberg.com. Based on the results of the Paired Sample t-Test, the JCI returns before and during the Covid-19 pandemic did not show a difference in stock beta. Then, the results of the Standard Error Estimate (SEE) test show that JCI returns have the smallest deviation rate in the period when Covid-19 occurred and in the entire period. The results showed that the JCI return can be used as a proxy for the stock market in Indonesia compared to the returns of other stock indexes.
Faktor – Faktor Yang Mempengaruhi Minat Menabung : Sebuah Kajian Literatur Stanislaus Kostka Wiyar Galih Ovika; Tunggul Wibisono Priambudi; Samuel Martono
Jurnal Ilmiah Mahasiswa Perbankan Syariah (JIMPA) Vol 4 No 1 (2024): Jurnal Ilmiah Mahasiswa Perbankan Syariah (JIMPA) - Maret 2024
Publisher : Sekolah Tinggi Ekonomi dan Bisnis Syariah (STEBIS) Indo Global Mandiri Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36908/jimpa.v4i1.345

Abstract

Penelitian ini bertujuan untuk menyajikan tinjauan pustaka tentang minat menabung dan faktor apa saja yang dapat mempengaruhi minat menabung tersebut. Penelitian ini bertujuan untuk mengetahui faktor – faktor apa saja yang mempengaruhi minat individu untuk menabung. Metode penelitian yang digunakan adalah kajian literatur dengan menggunakan data sekunder berupa jurnal yang sudah terpublikasi di Google Scholar. Kriteria yang digunakan dalam penelitian ini berupa artikel bertemakan faktor yang mempengaruhi minat menabung, dipublikasi di jurnal ekonomi dan ketiga diterbitkan pada tahun 2020 – 2023. Hasil penelitian menunjukkan bahwa minat menabung dari individu dipengaruhi oleh literasi keuangan, uang saku, dan gaya hidup.
Co-Authors Apriani Dorkas Rambu Atahau Camelia Idriana Kurniadi David Adechandra Ashedica Pesudo Febriyanti, Rania Febrynanda, Trivena Gracella Theotama Hani Sirine Jean Stevany Matitaputty Lieli Suharti Lorensia Fidelia Charita Mu'amar Andi Karunianto Nathaniel Pamela Santosa NURUL RAHMAWATI Obi Sepanya Napitupulu Olivia, Chintya Orlando Samuel Tejanagara Pratita, Dinda Oktaviana Pratiwi, Siska Gita Putri, Eka Mutiara Robiyanto Robiyanto Robiyanto, Robiyanto Stanislaus Kostka Wiyar Galih Ovika Theresia Woro Damayanti Tunggul Wibisono Priambudi Yuvica Lara Rovantiane Adicondro