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The Effects of Technical and Fundamental Factors on the Investment Decision and the Company Value in the Agricultural Sector Mamay Komarudin; Naufal Affandi
Quantitative Economics and Management Studies Vol. 1 No. 6 (2020)
Publisher : Yayasan Ahmar Cendekia Indonesia

This study aims to analyze the influences of technical variables, which consist of the stock price and the Total Volume Activity (TVA), as well as fundamental variables, which consist of the Price Book Value (PBV) and the Debt to Equity Ratio (DER) on the investment decisions and the company value measured by using the PER of some companies of agricultural sector listed in the Indonesian Stock Exchange. Path analysis is used as the data analysis method. The research results show that one of the technical factors that significantly influences the investment decision and the company value is the stock price. Meanwhile, one of the fundamental factors that influences the investment decision and the company value is the PBV. The hypothesis testing showing that the stock price factor and the PBV factor have positive effects on the value of agricultural sector company is proven or accepted. On the other hand, the other variables, according to theorema trimming, are proved to be not includable in the path calculation if the path is proved to be insignificant, in this case the DER and the trading volume variable

The Effects of Technical and Fundamental Factors on the Investment Decision and the Company Value in the Agricultural Sector Mamay Komarudin; Naufal Affandi
Quantitative Economics and Management Studies Vol. 1 No. 6 (2020)
Publisher : Yayasan Ahmar Cendekia Indonesia

This study aims to analyze the influences of technical variables, which consist of the stock price and the Total Volume Activity (TVA), as well as fundamental variables, which consist of the Price Book Value (PBV) and the Debt to Equity Ratio (DER) on the investment decisions and the company value measured by using the PER of some companies of agricultural sector listed in the Indonesian Stock Exchange. Path analysis is used as the data analysis method. The research results show that one of the technical factors that significantly influences the investment decision and the company value is the stock price. Meanwhile, one of the fundamental factors that influences the investment decision and the company value is the PBV. The hypothesis testing showing that the stock price factor and the PBV factor have positive effects on the value of agricultural sector company is proven or accepted. On the other hand, the other variables, according to theorema trimming, are proved to be not includable in the path calculation if the path is proved to be insignificant, in this case the DER and the trading volume variable

FREE CASH FLOW KINERJA KEUANGAN DAN AGENCY COST PADA PERUSAHAAN PERDAGANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Mamay Komarudin; Naufal Affandi
Equilibrium : Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi Vol 8, No 2 (2019)
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah (LPPI) Universitas Muhammadiyah Palopo

AbstrakPenelitian ini bertujuan untuk menganalisis bagaimana pengaruh free cash flow dan agency cost terhadap kinerja perusahaan pada sektor perdagangan di Bursa Efek Indonesia. Tujuan yang lain adalah untuk menguji agency cost sebagai variabel moderating dari pengaruh free cash flow terhadap kinerja perusahaan sektor perdagangan di Bursa Efek Indonesia. Penelitian merupakan penelitian penjelasan (explanatory research) yang dilakukan pada perusahaan perdagangan yang terdaftar di Bursa Efek Indonesia. Variabel penelitian ini antara lain free cash flow dan agency cost sebagai variabel independen sedangkan variabel dependen adalah kinerja perusahaan yang diproksikan dengan rasio profitabilitas (ROA). Populasi penelitian idalah 53 perusahaan sektor perdagangan yang terdaftar di Bursa Efek Indonesia pada tahun 2013 sampai 2016. Pemilihan sampel dilakukan dengan purposive sampling sehingga terpilih menjadi 25 perusahaan. Alat analisis data menggunakan Moderating Regression Analysis (MRA). Penelitian menghasilkan bahwa free cash flow berdampak negatif terhadap agency cost. Free cash flow tidak berpengaruh terhadap kinerja perusahaan. Agency cost meningkatkan pengaruh free cash flow terhadap kinerja perusahaan.Kata kunci: Agency Cost, Free Cash Flow, Kinerja, Profitabilitas dan Sektor Perdagangan. AbstractThis study aims to analyze how the influence of free cash flow and agency cost on company performance in the trading sector on the Indonesia Stock Exchange. Another objective is to examine agency cost as a moderating variable of the effect of free cash flow on the performance of trading sector companies on the Indonesia Stock Exchange. The research is analytical research conducted on trading companies listed on the Indonesia Stock Exchange. The variables of this study include free cash flow and agency cost as the independent variable. In contrast, the dependent variable is the company's performance, which is proxied by the profitability ratio (ROA). The research population was 53 trade sector companies listed on the Indonesia Stock Exchange in 2013 to 2016. The sample selection was made by purposive sampling so that it was selected to be 25 companies. The data analysis tool uses the Moderating Regression Analysis (MRA). Research has shown that free cash flow harms agency costs. Free cash flow does not affect company performance. Agency cost increases the effect of free cash flow on company performance.Keywords: Agency Cost, Free Cash Flow, Performance, Profitability and the Trade Sector.

MODEL PENGELOLAAN SAMPAH PERKOTAAN MELALUI PENDEKATAN MANAJEMEN Naufal Affandi; Sigit Auliana
Jurnal Teknika Vol 10, No 1 (2014): Edisi Juni 2014
Publisher : Faculty of Engineering, Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36055/tjst.v10i1.6638

Fenomena yang menarik manakala kita membicarakan tentang sampah yang menumpuk dan berserakan ditengah Kota yang seharusnya bersih dari sampah, berbagai pihak saling melempar tanggung jawab, Pemerintah beralasan ; armada angkutan tidak memadai, lahan tempat pembuangan sampah sudah semakin sempit, tenaga kerja kurang mendapat perhatian, sedangkan masyarakat beranggapan bahwa Pemerintah lah yang harus bertanggung jawab karena kami sudah membayar retribusi sampah. Analisa yang dilakukan dalam penelitian ini, menitikberatkan pada perencanaan, pengorganisasian, pengawasan, evaluasi dan pengendalian pada kegiatan masyarakat terutama bagaimana penanganan sampah dilakukan, sehingga tujuan yang ditetapkan yakni Kota yang bersih dan indah dapat terwujud. Metode yang digunakan dalam penelitian ini adalah dengan melakukan pengamatan langsung terhadap obyek (observasi), melakukan wawancara secara terstruktur dengan para pedagang dan masyarakat serta menyebarkan instrumen kuesioner, kemudian data yang telah dihimpun dianalisa dengan menggunakan statistik parametrik.Dari hasil analisis yang dilakukan, menyatakan bahwa secara signifikan perilaku masyarakat mempengaruhi kondisi kebersihan Kota, selain itu juga faktor perencanaan dengan pelaksanaan yang merupakan kewenangan Pemerintah tidak optimal.Penerapan fungsi manajemen (perencanaan, pengorganisasian, pengawasan, evaluasi dan pengendalian) merupakan solusi yang tepat dalam pengelolaan sampah perkotaan yang semestinya dapat dilakukan oleh Pemerintah Daerah, seperti salah satu pengorganisasian terhadap pemulung yang dapat berfungsi sebagai tenaga kebersihan.

Free Cash Flow, Kinerja Keuangan dan Agency Cost Pada Perusahaan Perdagangan Yang Terdaftar Di Bursa Efek Indonesia Mamay Komarudin; Naufal Affandi
Sains: Jurnal Manajemen dan Bisnis Vol 13, No 1 (2020)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jmb.v13i1.7545

This study aims to analyze how the influence of free cash flow and agency cost on company performance in the trading sector on the Indonesia Stock Exchange. Another objective is to examine agency cost as a moderating variable of the effect of free cash flow on the performance of trading sector companies on the Indonesia Stock Exchange. The research is an explanatory research conducted on trading companies listed on the Indonesia Stock Exchange. The variables of this study include free cash flow and agency cost as the independent variable while the dependent variable is the company's performance which is proxied by the profitability ratio (ROA). The research population was 53 trade sector companies listed on the Indonesia Stock Exchange in 2013 to 2016. The sample selection was done by purposive sampling so that it was selected to be 25 companies. The data analysis tool uses Moderating Regression Analysis (MRA). Research has shown that free cash flow has a negative impact on agency cost. Free cash flow has no effect on company performance. Agency cost increases the effect of free cash flow on company performance

FIRM VALUE, CAPITAL STRUCTURE, PROFITABILITY, FIRM CHARACTERISTIC AND DISPOSIBLE INCOME AS MODERATOR: AN EMPIRICAL INVESTIGATION OF RETAIL FIRMS IN INDONESIA Mamay Komarudin; Naufal Affandi
Inovbiz: Jurnal Inovasi Bisnis Vol 7, No 1 (2019)
Publisher : Politeknik Negeri Bengkalis

This study examined the effect of capital structure on firm value; firm characteristic on firm value with disposible income as moderator variable; the effect of profitability on firm value. The study was conducted in Indonesia Stock Exchange (IDX) with samples of retail firms listed on the IDX in 2014 to 2016 as many as 21 retail firms. The analysis methode used Moderated Regression Analysis (MRA), classical assumption test and t test. The results showed that the capital structure didn’t have a significant negative effect on firm value. Profitability had a significant positif effect on firm value. Firm characteristic didn’t have a significant negative effect on firm value with disposible income as a moderator. The conclusion of research indicated that capital structure and profitability had a significant effect on firm value while firm characteristic with disposible income as moderator didn’t have significant effect on firm value

PENGARUH KEPEMIMPINAN TRANSFORMASIONAL, KOMITMEN ORGANISASIONAL, BUDAYA ORGANISASI DAN TATA KELOLA TERHADAP KINERJA DOSEN PERGURUAN TINGGI SWASTA DI PROVINSI BANTEN Naufal Affandi; Yetty Supriyati; Kadir Kadir
National Conference on Applied Business, Education, & Technology (NCABET) Vol. 1 No. 1 (2021): The 1st National Conference on Applied Business, Education & Technology (NCABET
Publisher : Universitas Bina Bangsa

This study aims to formulate a model and analyze the direct influence of Transformational Leadership, Organizational Commitment and Organizational Culture on Governance and Lecturer Performance in Private Universities in Banten. This study uses an associative quantitative approach, or research aimed at knowing the effect of exogenous variables on endogenous variables. Data collection using survey methods, and analysis techniques using SEM with Lisrel 8.80 software. The population in this study were lecturers at Bina Bangsa University, Banten Jaya University and Serang Raya University, as many as 211 lecturers participated as respondents in this study. The results showed that (1) Transformational Leadership Has No Significant and Positive Effect on Governance, (2) Transformational Leadership Has No Significant and Negative Effect on Lecturer Performance, (3) Organizational Commitment Has Significant and Negative Effect on Governance, (4) Organizational Commitment Significant and Positive Influence on Lecturer Performance, (5) Organizational Culture Has No Significant and Negative Effect on Governance, (6) Organizational Culture Has No Significant and Negative Effect on Lecturer Performance, (7) Governance Has Positive and Influence on Lecturer Performance. There is empirical evidence and novelty or new findings that the existence of good governance can improve Lecturer Performance, with a positive correlation direction coefficient.

PKM UJI KOMPETENSI BIDANG KEAHLIAN OTOMATISASI TATA KELOLA PERKANTORAN DI SMK MUHAMMADIYAH PONTANG Nugrahini Kusumawati; Ende Ende; Naufal Affandi; Mamay Komarudin; Jaka Wijaya Kusuma; Hamidah Hamidah; Nursoleh Nursoleh; Siti Fatonah; Surti Zahra
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 4 No. 2 (2023): Volume 4 Nomor 2 Tahun 2023
Publisher : Universitas Pahlawan Tuanku Tambusai

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

Pengabdian kepada Masyarakat ini dilakukan dengan tujuan untuk mengetahui pencapaian pengetahuan dan kompeten siswa SMK Muhammadiyah Pontang bidang Otomatisasi Tata Kelola Perkantoran dan sebagai dasar mempersiapkan siswa untuk memasuki dunia kerja. Kegiatan dilaksanakan 1 hari diikuti sebanyak 18 siswa kelas XII untuk program studi otomatisasi tata kelola perkantoran. Metode yang digunakan pengabdian kepada masyarakat ini yaitu sebagai asesor atau penguji eksternal dimana penguji memberikan penilaian atas hasil Uji Kompetensi Keahlian (UKK) yang telah dilaksanakan oleh siswa. UKK dilaksanakan dengan 3 tahap yaitu tahap persiapan, tahap pelaksanaan dan tahap evaluasi. Hasil uji kompetensi siswa menunjukkan 17 siswa memiliki kriteria Kompeten dan 1 siswa memiliki kriteria Cukup Kompeten.

The Effect of Taxes and Bonus Mechanisms in Moderating Profitability on Transfer Pricing Mamay Komarudin; Naufal Affandi; Ende Ende; Nugrahini Kusumawati; Siti Fatonah; Surti Zahra
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol 7 No 1 (2023): April
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v7i1.2114

One factor that encourages companies to do transfer pricing is the bonus mechanism. Bonusecanism is used as a moderating, reinforcing, or motivation-weakening variable of tranfer pricing. The purpose of this study is to analyze the causality between tax and transfer pricing in companies related to the manufacturing and non-financial services sectors in Indonesia and to analyze the role of bonus mechanism moderators in strengthening the effect of profitability on transfer pricing in companies related to the manufacturing and non-financial services sectors in Indonesia. This type of research is explanatory research, which explains one variable's causality relationship to another. This study used the analysis of the Granger causality test and hypothesis testing using the coefficient of determination test, F test and t-test. The sample in this study is companies members of the KOMPAS 100 index in 2010-2020, totaling 100 companies. Based on the study's results, it can be concluded that: 1) There is a causality relationship between tax and transfer pricing. The amount of tax has a positive effect on transfer pricing. On the other hand, transfer pricing also positively affects the amount of tax. This suggests a causality link between tax and transfer pricing and as a form of tax avoidance by multinational companies; 2) The role of the bonus mechanism does not moderate the amount of profitability to transfer pricing. The decision of managers to pursue bonuses does not affect the amount of profitability to transfer pricing.

ANALISIS PENERAPAN PERAWATAN MOTOR KONVEYOR MESIN XRAY DENGAN MENGGUNAKAN METODE RELIABILITY CENTERED MAINTENANCE (RCM) PADA PT. TRISTAN ENGINEERING Joko Purnomo; Naufal Affandi; Asep Rahmatullah
Jurnal Taguchi : Jurnal Ilmiah Teknik dan Manajemen Industri Vol. 1 No. 1 (2021): Jurnal Taguchi : Jurnal Ilmiah Keilmuan Teknik dan Manajemen Industri
Publisher : LPPM Universitas Bina Bangsa

PT. Tristan engineering is a company engaged in services and goods. This company provides services and procurement of goods or spare parts needed by other companies. The X-ray machine moves 165 rpm for 24 hours non-stop in checking the goods that come in and out of the company. In this situation, the damage can occur at any time and can cause uncertainty about the availability of the machines to support the checking process. This research aims to determine the application of the system and the benefits of the Reliability Centered Maintenance system on the application of maintenance of the x-ray machine conveyor motor. The research method used is the Reliability Centered Maintenance method, which is used to reduce downtime that occurs in PT. Tristan Engineering. The research results were obtained at PT. Tristan Engineering includes the absence of periodic maintenance, causing damage to the x-ray engine components. From the results of the improvement of the proposed conveyor motor maintenance application, the occurrence of downtime is caused by the identification of the failure to detect the severity value, occurrence, and detection of each component of the discussion and conclusion described using the FMEA method is 683 RPN, it must be done machine maintenance periodically. From the planning effort of Reliability Centered Maintenance accompanied by a comparative analysis, the proposed improvements can reduce the average downtime by 39% on the problems of each component accompanied by MTBF 2.412 hours

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