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All Journal JURNAL RELASI STIE MANDALA JEMBER Jurnal Akuntansi Multiparadigma Jurnal Hilirisasi IPTEKS (JHI) Relasi : Jurnal Ekonomi
Sumani Sumani
Universitas Jember
Agriculture, Biological Sciences & Forestry Biochemistry, Genetics & Molecular Biology Decision Sciences, Operations Research & Management Dentistry Earth & Planetary Sciences Economics, Econometrics & Finance Engineering Environmental Science Health Professions Public Health Social Sciences Veterinary Other

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Analisis Determinan Perubahan Laba Bersih Pada Bank Umum Konvensional Di Indonesia Periode 2011–2015 Liga Febriani; Ana Mufidah; Sumani Sumani
RELASI : JURNAL EKONOMI Vol 15 No 1 (2019)
Publisher : STIE Mandala Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31967/relasi.v15i1.299

Abstract

The financial performance of the bank describes the financial condition of banks in a given period. The financial performance of bank can be categorized by looking at a bank’s net profit change. Net profit change used by user of financial statements to determine whether there is an increase or decrease in profit, so it can be used as a guide for future managerial decisions. The purpose of this study was to: (1) analyze the NPL is a determinant of commercial bank’s net profit change in Indonesia, (2) analyze the IRR is a determinant of commercial bank’s net profit change in Indonesia, (3) analyze the LDR is a determinant of commercial bank’s net profit change in Indonesia, (4) analyze the ROA is a determinant of commercial bank’s net profit change in Indonesia, (5) analyze the NIM is a determinant of commercial bank’s net profit change in Indonesia, (6) analyze the BOPO is a determinant of commercial bank’s net profit change in Indonesia, (7) analyze the CAR is a determinant of commercial bank’s net profit change in Indonesia. Data used in this research is secondary data. The population in this study is the banks listed on the Indonesia Bank in the period 2011–2015. Taking the number of samples by purposive sampling method used multiple linear regression analysis. The test results and data analysis were performed with SPSS 21 showed that: NPL, IRR, ROA, and NIM are determinant of commercial bank’s net profit change in Indonesia; LDR, BOPO, and CAR ratio are not determinant of commercial bank’s net profit change in Indonesia.
RELEVANKAH TEORI STRUKTUR MODAL DI INDONESIA? Sumani Sumani; Ahmad Roziq; Daniel T H Manurung
Jurnal Akuntansi Multiparadigma Vol 11, No 2 (2020): Jurnal Akuntansi Multiparadigma (Agustus 2020 - Desember 2020)
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jamal.2020.11.2.22

Abstract

Abstrak: Relevankah Teori Struktur Modal di Indonesia? Tujuan penelitian ini adalah untuk menelaah relevansi teori struktur modal pada aspek optimalisasi terjadinya risiko berdasarkan pecking order theory, trade off theory, dan teori agensi. Metode yang digunakan adalah regresi berganda pada perusahaan manufaktur terbuka di Indonesia tahun 2010-2018. Penelitian ini menemukan bahwa beberapa indikator teori struktur modal tidak relevan dengan ketiga teori tersebut. Hal ini menunjukkan bahwa perusahaan harus menekan biaya modal, peluang bangkrut, dan biaya keagenan melalui keseimbangan pendanaan antara yang dinginkan oleh agen maupun prinsipal. Abstract: Is Capital Structure Theory Relevant to Indonesia?? The purpose of this study is to examine the relevance of capital structure theory on the aspects of optimizing risk based on pecking order theory, trade-off theory, and agency theory. The method used is multiple regression in public manufacturing companies in Indonesia in 2010-2018. This study finds that several indicators of capital structure theory are not relevant to the three theories. This shows that the company must reduce the cost of capital, bankruptcy opportunities, and agency costs through a balance of funding that is desired by agents and principals.
Analisis Determinan Perubahan Laba Bersih Pada Bank Umum Konvensional Di Indonesia Periode 2011–2015 Liga Febriani; Ana Mufidah; Sumani Sumani
RELASI : JURNAL EKONOMI Vol 15 No 1 (2019)
Publisher : STIE Mandala Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31967/relasi.v15i1.299

Abstract

The financial performance of the bank describes the financial condition of banks in a given period. The financial performance of bank can be categorized by looking at a bank’s net profit change. Net profit change used by user of financial statements to determine whether there is an increase or decrease in profit, so it can be used as a guide for future managerial decisions. The purpose of this study was to: (1) analyze the NPL is a determinant of commercial bank’s net profit change in Indonesia, (2) analyze the IRR is a determinant of commercial bank’s net profit change in Indonesia, (3) analyze the LDR is a determinant of commercial bank’s net profit change in Indonesia, (4) analyze the ROA is a determinant of commercial bank’s net profit change in Indonesia, (5) analyze the NIM is a determinant of commercial bank’s net profit change in Indonesia, (6) analyze the BOPO is a determinant of commercial bank’s net profit change in Indonesia, (7) analyze the CAR is a determinant of commercial bank’s net profit change in Indonesia. Data used in this research is secondary data. The population in this study is the banks listed on the Indonesia Bank in the period 2011–2015. Taking the number of samples by purposive sampling method used multiple linear regression analysis. The test results and data analysis were performed with SPSS 21 showed that: NPL, IRR, ROA, and NIM are determinant of commercial bank’s net profit change in Indonesia; LDR, BOPO, and CAR ratio are not determinant of commercial bank’s net profit change in Indonesia.
IMPLEMENTASI DIGITAL MARKETING DAN PENGOPERASIAN WEBSITE BERBASIS AISAS WISATA AGRAPANA DALAM MEWUJUDKAN SDG'S DESA SUMBER KALONG, KABUPATEN BONDOWOSO Marmono Singgih; Intan Nurul Awwaliyah; Sumani Sumani; Arnis Budi Susanto; Ema Desia Prajitiasari; Andriana Andriana; Jadwa Jaifar Hidayahtullah Giri Syahputra Syahputra; Sherina Naylil Amani; Dika Wijaya Kusuma Purwadi; Fifin Nur Aida
Jurnal Hilirisasi IPTEKS Vol. 8 No. 1 (2025)
Publisher : LPPM Universitas Andalas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25077/jhi.v8i1.862

Abstract

The collaboration program at Agrapana Tourism, Sumber Kalong Village, Bondowoso Regency, focuses on enhancing the competitiveness and sustainability of the destination through digital marketing optimization and website management. The objective of this program is to increase the number of visitors and revenue for Agrapana Tourism by strengthening digital marketing strategies and developing a more efficient financial system. The methods used involve a community-based approach, beginning with an initial survey to understand the needs and conditions of the partners, followed by a Focus Group Discussion (FGD) to formulate the right strategies, and then intensive training and mentoring in digital marketing and financial management. The AISAS model (Attention, Interest, Search, Action, Share) is applied to increase Agrapana’s digital visibility across various online platforms. Additionally, the program includes the provision of support tools, such as an Android-based cash register and a website, as well as mentoring on their use. The results of the program show a significant improvement in the tourism managers' skills in managing digital content, maximizing SEO strategies, and enhancing the efficiency of the financial system through the use of digital cash registers. This program not only successfully strengthens the capacity of the local community to manage and develop tourism potential independently but also opens opportunities for sustainable economic growth and boosts Agrapana's reputation as a leading local tourist destination. This success is expected to serve as a model for the development of other tourist villages in the Bondowoso area and beyond, thereby supporting broader local economic empowerment.
Co-Authors Ahmad Roziq Ana Mufidah Andriana Andriana Dika Wijaya Kusuma Purwadi Ema Desia Prajitiasari Fifin Nur Aida Intan Nurul Awwaliyah Jadwa Jaifar Hidayahtullah Giri Syahputra Syahputra Liga Febriani Marmono Singgih Sherina Naylil Amani Susanto, Arnis Budi