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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

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

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

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

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.

The Role of Enterprise Risk Management as an Intervening Variable in Good Corporate Governance on the Value of Firm in the Banking Sub-Sector Hilda Mega Syahputri; Sumani Sumani; Intan Nurul Awwaliyah
Wiga : Jurnal Penelitian Ilmu Ekonomi Vol. 15 No. 2 (2025): September 2025
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/wiga.v15i2.1532

Every business faces inevitable risks, especially amid economic uncertainty and competition. Enterprise Risk Management (ERM) plays a vital role in protecting and enhancing firm value through informed decision-making. Good Corporate Governance (GCG) supports ERM by improving transparency and investor confidence. This study examines the effect of managerial ownership, institutional ownership, independent commissioners, Risk Management Committee (RMC), and auditor reputation on firm value in the banking sector, both directly and through ERM as an intervening variable. Using an explanatory quantitative approach with secondary data from banking companies listed on the Indonesia Stock Exchange (2019–2023), the analysis was conducted using Partial Least Squares (PLS). The results reveal that managerial ownership, institutional ownership, and independent commissioners do not significantly affect firm value. The RMC and auditor reputation (especially from Big Four firms) positively influence ERM implementation, though auditor reputation does not directly affect firm value. However, ERM effectively enhances firm value and mediates the relationship between auditor reputation and firm value. Strengthening a comprehensive ERM framework is essential to improve corporate risk management and firm performance.

The Effect of Transformational Leadership and the Pesantren Environment on Students’ Academic Achievement Through Learning Spirit at the Salafiyah Safiiyah Nurul Islam Pesantren in Sepangkor Besar, Sumenep District Habibi Habibi; Purnamie Titisari; Sumani Sumani
International Journal of Management Research and Economics Vol. 4 No. 4 (2026): November : International Journal of Management Research and Economics
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/ijmre-itb.v4i4.5052

This study was prompted by the suboptimal academic performance of students at the Salafiyah Syafiiyah Nurul Islam Islamic Boarding School in Sepangkor Besar, Sumenep Regency. Data from the Grade Report (DKN) for the past five semesters has not yet met the boarding school’s target range of 89–100. Furthermore, the students’ spirit of learning has been inconsistent in their participation in learning activities. This study aims to analyze the role of the spirit of learning in mediating the effects of transformational leadership and the boarding school environment on student achievement. This study employs a quantitative approach using explanatory research methodology. The study population consisted of 83 active students, all of whom were included in the sample using a saturation sampling technique. Data collection was conducted through questionnaires and interviews, and the data were then analyzed using PLS SEM with the SmartPLS 4 application. The results of the study found that transformational leadership and the pesantren environment have a significant effect on students’ spirit of learning and academic achievement. The spirit of learning has a significant effect on students’ academic achievement. Learning spirit also mediates the effects of transformational leadership and the pesantren environment on students’ academic achievement.

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