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All Journal JMM UNRAM (Jurnal Magister Manajemen Universitas Mataram) Valid Jurnal Ilmiah
Lalu Takdir Jumaidi
FEB UNRAM
Humanities Economics, Econometrics & Finance Education Social Sciences Other

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Pengaruh Sistem Informasi Akuntansi Manajemen, Gaya Kepemimpinan, Trust, dan Ketidakpastian Lingkungan terhadap Kinerja Manajerial Lalu Takdir Jumaidi; Baiq Anggun Hilendri Lestari; Rahman Rahman
Valid: Jurnal Ilmiah Vol 19 No 1 (2021)
Publisher : Sekolah Tinggi Ilmu Ekonomi AMM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53512/valid.v19i1.194

Abstract

This study aims to examine the effect of the information systems of management accounting, leadership style, trust, and environmental uncertainty on managerial performance. The test was carried out on forty managers of sharia cooperatives in Lombok. The type of research is associative. The type of data used in this research is quantitative using primary data. Data processing techniques in this study were calculated by SEM-based variants (SEM PLS) using a smart PLS software application. The results of this study showed that environmental uncertainty has a significant effect on managerial performance, while the information system of management accounting, leadership style, and trust have an effect but not significant on managerial performance. The results of the finding of this study have an implication for sharia cooperatives, both sharia cooperative managers, supervisors, and members of sharia cooperatives in general, especially in Lombok in making decisions to formulate policies related to the implementation of management accounting information systems, leadership style, trust and being able to anticipate environmental uncertainty and can create right decisions to improve managerial performance.
SISTEMATIK RISK, PERSISTENSI LABA TERHADAP EARNINGS RESPONSE COEFFICIENT PADA ENTITAS INDUSTRI Lalu Takdir Jumaidi; Rijal Rijal
JMM UNRAM - MASTER OF MANAGEMENT JOURNAL Vol. 7 No. 2 (2018): JMM Juni 2018
Publisher : Master of Management, Mataram University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (390.979 KB) | DOI: 10.29303/jmm.v7i2.378

Abstract

          Investors use financial statement information in their investment decisions. Earnings is usually the main consideration of investors in making decision. However, the increase in earnings is not always followed by positive stock price changes. It shows that in economic decision-making the investors not only need information about the company's financial condition, i.e profit, but also other information. Therefore, investors need useful tool to predict the up or rise of stock price namely earnings response coefficient which shows market reaction on earnings information published by company. If the investor perceived the information content of the announced profits as good quality then the investors will react positively to earnings anouncement.Therefore purpose of this study is to examine the effect of systematic risk, and earnings persistence on earnings response coefficient at manufacturing companies listed on the Stock Exchange. The population in this study are all manufacturing companies listed on the IDX in 2015. This study is determined by the method of purposive sampling and this study obtained 56 sample companies. The study usesecondary data which is obtained from www.idx.co.id. The results of this study based on multiple regression analysis indicate that systematic risk, leverage and profit persistence have no effect on earnings response coefficient.           Para Investor dalam pengambilan keputusan investasinya, menggunakan informasi laporan keuangan. Laba biasanya menjadi pertimbangan utama  investor. Namun kenaikan laba tidak selalu diikuti dengan perubahan harga saham yang positif. Hal tersebut menunjukkan, dalam pengambilan keputusan ekonomi, para investor membutuhkan informasi tentang kondisi keuangan perusahaan tidak hanya informasi laba saja, tetapi banyak informasi lainnya. Untuk itu digunakanlah alat yang berguna untuk memprediksi naik turunnya harga saham, yaitu earnings response coefficient yang menunjukkan kuat lemahnya reaksi pasar terhadap informasi laba yang dipublikasikan. Jika investor memiliki persepsi bahwa kandungan informasi laba yang diumumkan berkualitas, maka investor akan bereaksi positif terhadap perngumuman laba perusahaan tersebut. Penelitian ini mengkaji earnings response coefficient dengan menggunakan variabel bebas seperti risiko sistematik dan persistensi laba. Adapun tujuan dari penelitian ini untuk menguji pengaruh risiko sistematik, dan persistensi laba terhadap earnings response coefficient pada perusahaan manufaktur yang terdaftar di BEI. Penelitian ini adalah penelitian kuantitatif. Populasi penelitian ini adalah seluruh perusahaan manufaktur yang terdaftar di BEI tahun 2015. Dengan menerapkan purposive sampling diperoleh 56 perusahaan sebagai sampel. Jenis data yang digunakan adalah data sekunder yang diperoleh dari www.idx.co.id. Metode analisis yang digunakan adalah analisis regresi berganda. Hasil penelitian ini menunjukkan bahwa risiko sistematik dan persistensi laba tidak berpengaruh terhadap earnings response coefficient.Keywords : systematic risk, earnings persistence, earnings response coefficient
ANALISIS EKSISTENSIMINIMARKET TERHADAP KELANGSUNGAN USAHA TOKO KELONTONG DAN WASERDA DI KECAMATANBATU LAYAR DAN GUNUNGSARI LOMBOK BARAT Lalu Takdir Jumaidi; Jalaludin Jalaludin; Muhamad Ahyar
JMM UNRAM - MASTER OF MANAGEMENT JOURNAL Vol. 8 No. 2 (2019): JMM Juni 2019
Publisher : Master of Management, Mataram University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (401.237 KB) | DOI: 10.29303/jmm.v8i2.424

Abstract

The aims of this research are (1) to know the perception of shop retailers and peddlers toward the existing of modern mart, (2) to know its’ impact toward peddlers, (3) to know the implementation of government’s rule about modern mart, and (4) to know the efforts of shop retailer and peddlers to survive. It is descriptive-exploratory research. Variables used are modern mart, shop retailers, and peddlers. Population gathered from shop retailers and peddlers in Batu Layar and Gunungsari. 30 of them are taken as sample. Data gathered through interview, questionnaire, and documentation. Data analyzed using percentage, mean, and ideal mean. Qualitative method followed reduction data, display, and conclusion drawing. Result shows that (1) the implementation of governments’ rule on modern mart is not running well, (2) high negative perception of shop retailers and peddlers toward modern mart, (3) negative impact of modern mart toward shop retailers’ and peddlers’ turnover (32% and 29%), income (30% and 17.5%), and customers (32% and 29%), and there is minimum effort for sustainability by shop retailers and peddlers. Keywords :Minimarket, Toko Kelontong, Waserda, Persepsi, Eksistensi
Co-Authors Baiq Anggun Hilendri Lestari Jalaludin Jalaludin Muhamad Ahyar Rahman Rahman Rijal Rijal