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ANALISIS PERBANDINGAN PENILAIAN KINERJA PERUSAHAAN DI BURSA EFEK INDONESIA Ekaningsih, Lely Ana Ferawati
JURNAL AKUNTANSI UNIVERSITAS JEMBER Vol 9, No 2 (2011)
Publisher : JURNAL AKUNTANSI UNIVERSITAS JEMBER

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Tujuan penelitian ini adalah 1) untuk menguji perbandingan dan perbedaan EVA, MVA dan Rasio-rasio Profitabilitas dalam penilaianKinerja keuangan Perusahaan antara Perusahaan Manufaktur dan Non Manufaktur di Bursa Efek Indonesiadan 2) menganalisis penilaian kinerja keuangan perusahaan yang paling baik antarakelompok Perusahaan Manufaktur dan Non Manufaktur di Bursa Efek Indonesia.Sampel penelitian diambil dengan menggunakan purposive sampling dan diperoleh 125perusahaan manufaktur dan 80 perusahaan non manufakturyang listed di BEI dengan periode penelitian 2006-2008. Penelitian ini menggunakan Multiple Analysis Of Variance/MANOVA untuk menghitung pengujian signifikansi perbedaan rata-rata secara bersamaan antara kelompok perusahaan manufaktur dan non manufaktur untuk dua atau lebih variabel tergantung.Hasil pengujian MANOVA menunjukkan bahwa dari variabel yang diteliti menunjukkan bahwa ada perbedaan antara variabel OPM, ROA, dan ROS antara perusahaan manufaktur dan non manufaktur. Sedangkan variabel EVA, MVA, ROE, dan EPS secara univariat variabel tidak signifikan dan tidakberbeda antara perusahaan manufaktur dan non manufaktur. Dari hasil perhitungan Statistik Deskriptif menunjukkan bahwapenilaian kinerja keuangan perusahaan yang paling baik antara kelompok perusahaan manufaktur dan non manufaktur di BEI untuk variabel EVA, MVA, OPM, ROA, ROS terdapat pada perusahaan non manufaktur. Sedangkan variabel EPS yang paling baik adalah terdapat pada perusahaan manufaktur. Kata Kunci: EconomicValue Added, Market Value Added, Rasio Profitabilitas, Operating Profit Margin, Return On Asset, Return On Equity, Earning Per Share, Return On Sales
RASIO–RASIO YANG MEMBEDAKAN (DISCRIMINATOR) KINERJA KEUANGANleverage multiplierANTARA KELOMPOK PERBANKAN SYARIAH DAN KELOMPOK PERBANKAN KONVENSIONALDI INDONESIA Ekaningsih, Lely Ana Ferawati; Roziq, Ahmad
JURNAL EKONOMI AKUNTANSI DAN MANAJEMEN Vol 11, No 1 (2012)
Publisher : Universitas Jember

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Tujuan Penelitian ini adalah untuk menguji kemampuan yang dimiliki oleh rasio–rasio keuangan yang terdiri CR, QR, LDR, CAR, DRR, GPM, NPM, ROA, ROE, LM, AU dalam membedakan (discriminator) kinerja keuangan antara kelompok perbankan syariah dan kelompok perbankan konvensional, serta untuk menganalisis penilaian kinerja keuangan perbankan yang paling baik antara kelompok perbankan syariah dan kelompok perbankan konvensional. Hasil penelitian menyimpulkan bahwa dari 11 (sebelas) rasio keuangan yang dianalisis terdapat 5 (lima) rasio keuangan yang memiliki kemampuan membedakan (discriminator) secara signifikan antara kelompok perbankan syariah dan kelompok perbankan konvensional. Rasio-rasio tersebut antara lain: CR, GPM, ROE, NPM dan AU. Sedangkan 6 (enam) rasio keuangan yang lain tidak memiliki kemampuan membedakan (bukan discriminator) yang signifikan antara kelompok perbankan syariah dan kelompok perbankan konvensional yang diantaranya adalah: QR, L/FDR, CAR, DRR, ROA, dan LM. Berdasarkan perbandingan score diskriminan dapat disimpulkan kinerja keuangan perbankan syariah lebih baik daripada kinerja keuangan perbankan konvensional Kata Kunci: Bank Syariah, Bank Konvensional, Rasio-rasio Keuangan.
RASIO PROFITABILITAS, ECONOMIC VALUE ADDED (EVA) DAN MARKET VALUE ADDED (MVA) DALAM PENILAIAN KINERJA KEUANGAN DI PT. UNILEVER INDONESIA Tbk Ferawati Ekaningsih, Lely Ana; Meilani, Krista
MALIA (TERAKREDITASI) Vol 10 No 1 (2018)
Publisher : Program Studi Ekonomi Syariah Universitas Yudharta Pasuruan

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Tujuan penelitian ini: 1) Untuk menganalisis kinerja keuangan perusahaan yang diukur menggunakan Rasio Profitabilitas, Economic Value Added (EVA) dan Market Value Added (MVA). 2) Untuk mengetahui ukuran penyebaran data dari Rasio Profitabilitas, Economic Value Added dan Market Value Added, dengan menggunakan statistik deskriptif. pada periode Tahun 2011-2015. Jenis penelitian dikategorikan sebagai penelitian applied research yang evaluasi (evaluation research). Penelitian ini menggunakan analisis  trend dan rasio-rasio keuangan yaitu rasio profitabilitas, Economic Value Added (EVA) dan Market Value Added (MVA). 1) Hasil dari perhitungan menggunakan rasio profitabilitas menunjukkan kurang maksimalnya perusahaan dalam memanfaatkan aktiva dan masih tingginya biaya yang dikeluarkan perusahaan setiap tahunnya sehingga mengurangi laba yang cukup signifikan. Hasil dari perhitungan EVA menunjukkan perusahaan selama tahun 2011 sampai tahun 2015 mampu menciptakan nilai tambah karena nilai EVA > 0. Hasil dari perhitungan MVA menunjukkan bahwa perusahaan mampu menciptakan nilai tambah pasar selama tahun 2011 sampai tahun 2015 karena nilai MVA > 0. 2) Dari hasil perhitungan statistik deskriptif nilai ROA tertinggi pada tahun 2012, nilai ROS tertinggi pada tahun 2011, sedangkan EVA dan MVA pada tahun 2015.
Pengolahan Singkong Menjadi Brownies Untuk Meningkatkan Nilai Jual Singkong di Desa Tegalharjo Kecamatan Glenmore Kabupaten Banyuwangi Siti Aimah; Nawal Ika Susanti; Lely Ana Ferawati Ekaningsih
LOYALITAS: Jurnal Pengabdian Kepada Masyarakat Vol 3 No 1 (2020): Mei 2020
Publisher : IAI Darussalam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30739/loyal.v3i1.552

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Tegalharjo village is a village in Glenmore sub-district, Banyuwangi district, which has a very large plantation area with a variety of plants. One of the plants that thrives on plantations and people's homes is the cassava tree. But the use of cassava as a village's potential to improve the economy of citizens is less than optimal. Cassava is generally left to rot in the trees, sometimes sold cheaply with a maximum price of Rp 3.000.00 a kilo gram and even ironically it is only used as animal feed. Meanwhile the majority of housewives only depend on the family economy for their husbands' work as farmers, farm laborers, very few who are self-employed and plantation labour majority. Seeing this, there needs to be innovations that can increase the economic value of cassava. One of them by processing cassava into brownies. After being processed into brownies, the selling value automatically increases from a kilo of Rp 3.000,00 to Rp 10,000.00 in a package. This innovation was carried out by the service team through mentoring activities and training in making Brownies of Cassava.
Pemberdayaan Ekonomi Masyarakat Melalui Pelestarian Makanan Tradisional “Krupuk Kluntung” Di Desa Singojuruh Kabupaten Banyuwangi Nurul Inayah; Abdi Fauji Hadiono; Lely Ana Ferawati Ekaningsih; Siti Aimah
LOYALITAS: Jurnal Pengabdian Kepada Masyarakat Vol 1 No 2 (2018): November 2018
Publisher : IAI Darussalam

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Singojuruh Village is one of the villages whose population is relatively dense compared to other villagers in Singojuruh Subdistrict. Most Singojuruh residents prefer to work outside the area as laborers or as farm laborers in their own villages, this is due to the lack of employment opportunities in the village. Whereas the mothers in the village preferred the work of the labors to make montes taken from one of the monte craftsmen. Kluntung crackers themselves are one of the traditional foods from Singojuruh Village, especially Pasinan Hamlet, because these crackers have long existed, inheritance from previous ancestors but unfortunately these crackers are almost extinct because the printing process is so difficult that not many people can print and painstakingly in making these crackers. So by empowering the community with the making of kluntung crackers, it is hoped that it will be able to increase people's income while preserving traditional food from an endangered ancestral heritage. Key Words: Empowerment, kluntung crackers, traditional food, economic improvement
Pemberdayaan Masyarakat Dalam Usaha Peningkatan Pendapatan Keluarga Sejahtera (UPKKS) Nurul Inayah; Nur Anim Jauhariyah; Lely Ana Ferawati Ekaningsih; Muhammad Hasbullah Ridwan
LOYALITAS: Jurnal Pengabdian Kepada Masyarakat Vol 2 No 1 (2019): Mei 2019
Publisher : IAI Darussalam

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (810.608 KB) | DOI: 10.30739/loyal.v2i1.409

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This service aims to train the people in Sukomukti Hamlet, Sukorejo Village, Bangorejo Subdistrict, Banyuwangi Regency in managing the financial business of the family in an effort to support the government's program to Increase Prosperous Family Income (UPPKS) in Banyuwangi Regency. The approach taken in this service is the method of participatory action research (PAR). The results of the management of the financial management system in the Sukomukti Hamlet community were maximally absorbed so that the community was able to manage finances well and was supported by adequate conditions in managing finances
Revitalisasi Hukum Adat Yang Berspektif Keadilan Jender Lely Ana Ferawati Ekaningsih
AT-Tahdzib: Jurnal Studi Islam dan Muamalah Vol 4 No 2 (2016): At-Tahdzib
Publisher : Sekolah Tinggi Agama Islam At-Tahdzib Ngoro Jombang Indonesia

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Wacana mengenai hukum adat, tidaklah dapat dilakukan secara terisolir tanpa melihat interaksinya dengan hukum lain (agama, negara, kebiasaan-kebiasaan), bahkan dengan hukum internasional, dalam rangka terjadinya globalisasi dan perdagangan bebas. Keadaan itu mengakibatkan idée-idee yang dibawa oleh setiap hukum, termasuk idée-idee hak asasi manusia, dapat memasuki wilayah-wilayah yang tanpa batas. Karena adanya kontak dan saling pengaruh di antara system hukum ini, maka terjadi perubahan yang tiada henti pada masing-masing system hukum, termasuk hukum adat. Namun ketika berbicara tentang masuknya instrumen hukum yang memajukan hak asasi perempuan dan keadilan gender, kajian harus dilakukan secara hati-hati, karena ternyata hukum sebagai alat rekayasa sosial, berbenturan dengan budaya patriarkhis yang sangat kuat yang bersemai dalam institusi penegakan hukum dan masyarakat. Hukum adat “gaya baru” pun tetap berisi pelanggengan subordinasi terhadap perempuan. Apa yang terjadi di India, dan Indonesia, khususmya berkenaan dengan budaya mas kawin dan dampaknya bagi perempuan, akan memperlihatkan hal tersebut.
Akuntabilitas Lembaga Pengelola Zakat Di Kabupaten Jember - Yulinartati; Lely Ana Ferawati Ekaningsih; Ahmad Roziq
Conference In Business, Accounting, And Management (CBAM) Vol 1, No 4 (2012): Conference In Business, Accounting And Management (Cbam) 2012
Publisher : Conference In Business, Accounting, And Management (CBAM)

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This study discusses: 1) accountability of zakat, infaq, and shodaqah adequate, 2) the usefulness of such funds to the recipient charity, infaq, and sodaqah, 3) muzaqis perception against payment and management ZIS zakat institutions. The collected data analyzed by descriptive kausalilatif. The test results perceptions of the usefulness of zakat,infaq and shodaqoh presented with statistical percentages in order to draw conclusions adequately. The study was conducted over 10 months. Zakat institutions sampled in this study, seven (7) institutions, namely: LAZISMU (Lembaga Amil, Zakat, Infak dan Shodaqoh Muhammadiyah), AZKA (Amil Zakat Al-Baitul Amien), Yatim Mandiri, LAZDEPAG (Lembaga Amil, Zakat Departemen Agama Jember), YDSF (Yayasan Dana Sosial Alfalah), BMH (Baitul Mal Hidayatullah), RIZKI (Rumah Itqon Zakat Infak). The results of this study show that: 1) Zakat Organization in Jember apply the principle of accountability which includes the following; ZIS management agency is in compliancewith applicable laws or regulations, the implementation of the fundraising is in conformity with the rules and proper procedure, the agency in distributing charity funds to mustahiq was right on target. 2) The benefits of the distribution of zakat, infaq and shadaqoh for mustahiq as follows; giving mustahiq ZIS can grow a business, can help financial sector mustahiq, could help resolve / recover mustahiq economic conditions and the provision of ZIS can encourage poor families to try to get out of the self the poverty line.Keywords: zakat, infak, shodaqoh, zakat institutions
Disparitas Antar Kecamatan Dan Strategi Pembangunan Ekonomi di Kabupaten Banyuwangi Nur Anim Jauhariyah; Abdul Kholiq Syafa’at; Nurul Inayah; Lely Ana Ferawati Ekaningsih
Conference In Business, Accounting, And Management (CBAM) Vol 1, No 3 (2012): Conference In Business, Accounting And Management (Cbam) 2012
Publisher : Conference In Business, Accounting, And Management (CBAM)

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The study was conducted 1) to Knowing the potential of each sector in Banyuwangi and 24 districts, 2) to analyze the economic disparity among districts in Banyuwangi. Analysis of the data used typology Klasen, Location Quotient (LQ), Analysis of Inter- District Disparities, Policy Analysis with Analytical Hierarchy Process (AHP). The results of the analysis of the economic development strategy in Banyuwangi is as follows: Klassen Quotients result shows that the sector can be categorized as an advanced and fast-growing sector (primary sector) refers Agriculture and the sector is underdeveloped sectors of Manufacturing, Trade, Hotels and Restaurants, Transport and Communications, and Services. The results of the analysis of the seed sector LQ sectors have LQ values> 1 consists of Agriculture, mining and quarrying sector, and financial sector, leasing, and corporate services. The agricultural sector is a sector that is still contributing to economic growth in Banyuwangi. AHP analysis results to find policy solutions from primary data analysis indicates that the sector is still very optimistic about the potential and developed in accordance with the year Banyuwangi analysis is still optimistic on the agricultural sector, followed by hospitality sector saw the potential of tourism in Banyuwangi is still beautiful and clean, potential to be optimized to increase revenue Banyuwangi. The results of the analysis of disparities among districts using Williamson Index and Theil Entropy Index that Wongsorejo District, Muncar, Kalipur, and Licin possessed a relative index of inequality is higher than the other sub-districts.Keywords: disparities, policy strategies, the potential of the distric.
THREE CIRCLES MODEL REVITALISASI LEMBAGA PENGELOLA ZAKAT Yulinartati Yulinartati; Ahmad Roziq; Lely Ana Ferawati Ekaningsih
INFERENSI: Jurnal Penelitian Sosial Keagamaan Vol 7, No 2 (2013)
Publisher : State Institute of Islamic Studies (IAIN) Salatiga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18326/infsl3.v7i2.387-408

Abstract

This study aims to identify and analyze: (a) potential sources of zakat, infak, andsedekah in Jember Regency, (b) systems and methods of fundraising, anagement,and distribution conducted by institutions of zakat, infak, and sedekah, (c)accountability of zakat, infak, and sedekah institutions, (d) the usefulness ofsuch funds to the recipient of zakat, infak, and sedekah, and (e) create a modelof revitalization of management of zakat, infak, and sadaqah institutions. Type of research is survey research by applying descriptive qualitative method. The results of this study found that management needs to revitalize institutions of zakat, infak, and sedekah as described in the Three Circles Model.