Articles
The Effect of Training and Work Environment on Work Motivation through Organizational Commitment as an Intervening Variable for Employees of PT Yamaha Musical Products Indonesia
Maulidha Kurnia Dini;
Sriyono Sriyono
Proceedings of The ICECRS Vol 9 (2021): Social Science Research
Publisher : International Consortium of Education and Culture Research Studies
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DOI: 10.21070/icecrs2021899
This study aims to examine the effect of Training and Work Environment on Work Motivation with Organizational Commitment as an Intervening Variable on the employees of PT Yamaha Musical Products Indonesia. The research method used is quantitative with path analysis research techniques and using research instruments in the form of questionnaires. The results show that training affects organizational commitment, work environment influences organizational commitment, training influences work motivation, work environment influences work motivation, organizational commitment affects work motivation. The path analysis result show that organizational commitment can’t be an intervening variable for training on work motivation and organizational commitment can be a partial mediation for work environment on work motivation. Furthermore, PT YMPI in Pasuruan Regency remains consistent to increase work motivation through training and work environment. Although organizational commitment provides a low increase, it is necessary that to further enhance the organizational commitment that can strengthen the work motivation so that it can improve company’s performance in the face up to business competition
Perubahan Harga Saham Perusahaan Tekstil dan Garmen di Indonesia
Sriyono Sriyono;
Aminatus Solihah
Jurnal Ekonomi Modernisasi Vol. 14 No. 2 (2018): Juni
Publisher : Fakultas Ekonomika dan Bisnis, Universitas Kanjuruhan Malang
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DOI: 10.21067/jem.v14i2.2378
The purpose of this study was to determine the implications of net profit margins, debt to equity ratio and quick ratio to stock prices. The population used is various textile and garment subsector industries in the Indonesia Stock Exchange in 2011-2015. The sampling technique used is purposive sampling. The results showed that the net profit margin had a significant and positive influence on stock prices while capital structure and quick ratio had no significant effect on stock prices. Managerial implications of research that textile and garment companies prioritize corporate profitability to increase stock prices.
Implikasi variabel fundamental keuangan terhadap manajemen laba: mampukah Corporate Social Responsibility sebagai variabel intervening
Sriyono Sriyono;
Anggraeni Dwi Fitria
Jurnal Ekonomi Modernisasi Vol. 17 No. 1 (2021): Februari
Publisher : Fakultas Ekonomika dan Bisnis, Universitas Kanjuruhan Malang
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DOI: 10.21067/jem.v17i1.5207
Many ways will be done by the company in order to attract investors, one of which is by doing earning management. Previous studies have researched earning management, but it is still limited to discussing the use of corporate social responsibility (CSR) as an intervening variable. This research includes new research because using corporate social responsibility (CSR) intervening variables, the existence of intervening variables is expected to be able to test the mediating role of financial fundamental variables to strengthen this earning management. This study aims to find out the role of corporate social responsibility as a mediator of financial fundamental variables (capital adequacy ratio, firm size, and tax planning) on earning management. This research is quantitative research using data panel regression analysis techniques and path analysis using the Eviews Program. The population used in this study is all conventional banks listed on the Indonesia Stock Exchange, sampling techniques used are purposive sampling. The results found a relationship between CAR, firm size, tax planning, CSR with earning management and corporate social responsibility plays a role as mediation. The conclusion obtained in this study is corporate social responsibility is able to be mediating the relationship between CAR and earning management and corporate social responsibility is able to mediate the relationship between firm size to earning management.
Creating Integrated Financial Statements Through Good Corporate Governance: The Active Role of Earning Management as An Intervening Variable
Sriyono Sriyono;
Supardi Supardi;
Detak Prapanca;
Hanifah Novia Sofi
Integrated Journal of Business and Economics (IJBE) Vol 6, No 3 (2022): Integrated Journal of Business and Economics
Publisher : Fakultas Ekonomi, Universitas Bangka Belitung
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DOI: 10.33019/ijbe.v6i3.555
Many previous researchers have carried out research on the integrity of financial statements. The newness of this study is to use profit management as an intervening variable, where this research has not been carried out. Therefore,this research will be important information for company management for creating integrated financialstatements. The purpose of this study isto determine whether earningsmanagementcanbecomeaninterveningvariabletowardsanintegratedreportthroughthecomponents of good corporate governance. This type of research is quantitative research, thepopulationusedismanufacturingcompanieslistedontheIndonesiaStockExchange.Thesampling technique used is purposive sampling. The data analysis technique used is to test theclassicalassumptionsfirst,thentesttheestimationofthepaneldataregressionmodelandthentestthe hypothesis analysis with the t-test. The analysis results found a relationship between severalcomponents of good corporate governance that can affect the integrity of financial statements,including institutional ownership, managerial ownership, and independent commissioners andearnings management. The conclusion obtained is that the Earning management variable is not able tomediate thestrengtheningof theintegrityof financial statements report
Does Model of Company's added value for Strategy Increasing Stock Prices: Study in Indonesia
Sriyono Sriyono;
Yulva Maulit Diana
IQTISHODUNA: Jurnal Ekonomi Islam Vol. 11 No. 2 (2022): October
Publisher : Program Studi Ekonomi Islam Fakultas Ekonomi dan Bisnis Islam Institut Agama Islam Syarifuddin Lumajang
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DOI: 10.54471/iqtishoduna.v11i2.1577
The emergence of the phenomenon of Efficient Market Hypothesis and Theory Overreaction Hypothesis makes it difficult for investors to understand the rise in stock prices. Therefore, additional information is needed on what variables cause changes in stock prices. Research on stock prices has been done by many researchers before, however there is no research that examines by model of value added through panel data model estimation approach. We consider three value-added models that encompass most commonly estimated specifications. The purpose of the study was to find out if the value-added model was capable of increasing stock prices. The population used in this study is a construction company listed on the Indonesian stock exchange. The sampling technique used is purposive sampling, and the number of samples used is 60. The analytical method used is multiple linear regression analysis. The conclusion obtained from this study is that Economic Value Added has a significant negative effect on stock prices. Market Value Added, and Financial Value Added has a significant positive impact on stock prices. The contribution of this research is very large for investors, because the results of this study can be used as a guideline for investors to understand the increase in stock prices.
KINERJA UMKM MELALUI PENGUATAN KELEMBANGAAN DAN DIGITAL MARKETING SAAT PANDEMI COVID-19
Detak Prapanca;
Sriyono Sriyono;
Sarwenda Biduri
Studi Kasus Inovasi Ekonomi Vol. 6 No. 02 (2022)
Publisher : Program Studi Manajemen, Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Malang
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DOI: 10.22219/skie.v6i02.20493
Eksistensi UMKM memang tidak dapat diragukan lagi karena terbukti mampu bertahan dan menjadi roda penggerak ekonomi, terutama pasca krisis ekonomi. Abdimas ini memberikan solusi permasalahan yang ada melalui penguatan digital marketing dan kelembagaan terhadap UMKM untuk meningkatkan kinerja UMKM. Metode dalam pelaksanaan pengabdian masyarakat ini adalah dengan metode riset aksi atau sering dikenal dengan istilah PAR atau Participatory Action Research.. Mitra dalam kegiatan ini adalah pemilik usaha lele yang berada di desa tersebut. Hasil yang diperoleh saat terjun kelapangan adalah ditemukan kelemahan dari UMKM bahwa UMKM tidak mampu mengatasi masalah pemasaran yang ada serta lemahnya legalitas kelembagaan yang dimiliki sehingga UMKM tidak mampu bersaing. Solusi yang ditawarkan adalah memberikan edukasi dan implementasi digital marketing serta pembuatan legalitas kelembagaan.
Can Gender be a Moderating Variable in Micro Small Medium Enterprises Financial Behavior? A Perspective from Financial Financial Literacy, Financial Attitude, and Income
Sriyono Sriyono;
Novita Lailatul Rif’ah
Jurnal Manajemen Bisnis Vol 13, No 2: September 2022
Publisher : Universitas Muhammadiyah Yogyakarta
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DOI: 10.18196/mb.v13i2.14199
Research aims: This study aims to determine whether gender can moderate the relationship between income and financial literacy, financial attitudes, and financial management behavior in Sidoarjo MSMEs.Design/Methodology/Approach: The study used quantitative methods. The population was all micro, small and medium enterprises registered with the Cooperatives and Small Business Administration. Meanwhile, the sampling technique employed targeted sampling and obtained 164 MSMEs. The analysis technique utilized in this study was path analysis using Smart PLS 3.0. Research findings: This study revealed that gender could moderate financial literacy and attitudes towards financial management behavior in SMEs. However, gender could not affect the income of small business financial management behavior.Theoretical contribution/Originality: Research contributions are crucial for small business actors to overcome bad financial behavior. Through the results of this study, it will be known how MSMEs should improve financial behavior and whether gender differences are considered to still significant in leading a company.Practitioner/Policy implication: The implications of this study are vital; through the results, it can be known how gender roles are against a company. Nevertheless, the limitation of this study is the lack of variables used, so it could not explore gender more broadly.
Penguatan Perilaku Manajemen Keuangan Umkm Melalui Edukasi Pengetahuan Keuangan, Sikap Keuangan, Kepribadian Dan Pengendalian Diri
Sriyono Sriyono;
Deni Setiawan
JURNAL MANAJEMEN DAN BISNIS INDONESIA Vol 8, No 2 (2022)
Publisher : Universitas Muhammadiyah Jember
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DOI: 10.32528/jmbi.v8i2.7455
Penelitian ini bertujuan untuk mengetahui pengaruh pengetahuan keuangan terhadap perilaku manajemen keuangan, untuk mengetahui pengaruh sikap keuangan terhadap perilaku manajemen keuangan, untuk mengetahui pengaruh kepribadian terhadap perilaku manajemen keuangan, untuk mengetahui pengaruh pengendalian diri terhadap perilaku manajemen keuangan. Penelitian ini merupakan penelitian kuantitatif dengan pendekatan survei. Sampel penelitian yang digunakan adalah seluruh peternak itik di kabupaten Sidoarjo yang berjumlah 75 orang. Teknik pengumpulan data menggunakan kuisioner. Uji keabsahan data dalam penelitian ini menggunakan Analisis Regresi Linier Berganda. Dari penyajian data dan pembahasan diperoleh hasil penelitian Pengetahuan keuangan berpengaruh signifikan positif terhadap perilaku manajemen keuangan pada usaha ternak itik petelur di Kabupaten Sidoarjo, Sikap Keuangan keuangan berpengaruh signifikan positif terhadap perilaku manajemen keuangan pada usaha ternak itik petelur di Kabupaten Sidoarjo Kepribadian berpengaruh signifikan positif terhadap perilaku manajemen keuangan pada usaha ternak itik petelur di Kabupaten Sidoarjo, Pengendalian Diri berpengaruh signifikan positif terhadap perilaku manajemen keuangan pada usaha ternak itik petelur di Kabupaten Sidoarjo.Kata kunci : Pengetahuan keuangan, sikap keuangan, kepribadian, pengendalian diri, perilaku manajemen keuangan
Makna stock split bagi investor dan emiten: perspektif terhadap abnormal return, trading volume activity, nilai perusahaan dan volatilitas
Sriyono Sriyono;
Mujaiyinul Alam
INOVASI Vol 17, No 4 (2021): November
Publisher : Faculty of Economics and Business Mulawarman University
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DOI: 10.30872/jinv.v17i4.10182
Penelitian ini bertujuan untuk mengetahui dan memahami perbedaan Abnormal Return, Trading Volume Activity, Nilai Perusahaan, Volatilitas sebelum dan sesudah stock split. Penelitian ini termasuk jenis penelitian kuantitatif dengan pengujian hipotesis. Penelitian ini dari populasi 145 perusahaan manufaktur Indonesia yang terdaftar di Bursa Efek Indonesia Periode 2010-2019 didapatkan 40 perusahaan yang melakukan stock split. Agar dapat menyelesaikan permasalahan yang terdapat pada rumusan masalah di penelitian ini maka metode yang digunakan adalah model analisis Paired T Test atau Wilcoxon Signed Rank tergantung dengan distribusi datanya, analisis dilakukan dengan menggunakan bantuan program software Stata. Hasil penelitian ini membuktikan bahwa Abnormal return sebelum dan sesudah stock split terdapat perbedaan yang signifikan dengan hasil uji beda 0.0344. Trading volume activity sebelum dan sesudah stock split terdapat perbedaan yang signifikan hasil uji beda 0.0175. Nilai perusahaan sebelum dan sesudah stock split terdapat perbedaan yang signifikan hasil uji beda 0.0178. Volatilitas sebelum dan sesudah stock split terdapat perbedaan yang signifikan hasil uji beda 0.0196.
Analisis Kualitas, Desain, Dan Harga Terhadap Keputusan Pembelian Sepatu Olahraga Produk NIKE Melalui Gaya Hidup Sebagai Variabel Intervening Di Kabupaten Sidoarjo
Muhammad Rifqi Achmadi;
Supardi Supardi;
Sriyono Sriyono;
Wisnu Panggah Setiyono
Acman: Accounting and Management Journal Vol. 2 No. 2 (2022): Acman: Accounting and Management Journal
Publisher : Center of Research, STIE Pasundan, Bandung, Indonesia.
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DOI: 10.55208/aj.v2i2.39
The purpose of this study is to conduct a Quality, Design and Price Analysis of the Purchasing Decision of Nike Sports Shoes Through Lifestyle as an Intervening Variable in Sidoarjo Regency. The research on Quality, Design and Price Analysis of the Decision to Purchase Nike Sports Shoes Products Through Lifestyle as an Intervening Variable in Sidoarjo Regency is to use quantitative methods in the form of surveys assisted by questionnaires and by using secondary data to become comparative materials. The sample used was 200 people who were determined by the purposive sample method in this case were users of Nike sports shoes with varying age ranges ranging from less than 20 years of age to 40 years. The analytical tools used are multiple linear regression test analysis, coefficient of determination (R2), correlation coefficient, and t test using the SPSS version 24 program. The result of this study is that product quality has a significant effect on purchasing decisions. Product design has a significant effect on sales decisions. The price of the product has an insignificant effect on sales decisions. Product quality through lifestyle does not have a significant effect on purchasing decisions. Product design through lifestyle has no significant effect on purchasing decisions. The price of products through lifestyle has a significant effect on purchasing decisions.