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All Journal JURNAL RELASI STIE MANDALA JEMBER Jurnal Manajemen dan Kewirausahaan (JMDK) ABDIMAS SILIWANGI International Journal of Social Science and Business Jurnal Ilmiah Ecobuss JPPM (Jurnal Pengabdian dan Pemberdayaan Masyarakat) JIAI (Jurnal Ilmiah Akuntansi Indonesia) CERMIN: Jurnal Penelitian Jurnal EK dan BI Jupeko (Jurnal Pendidikan Ekonomi) Jurnal Bisnisman : Riset Bisnis dan Manajemen Jurnal Info Sains : Informatika dan Sains Jurnal Kolaboratif Sains Wiga : Jurnal Penelitian Ilmu Ekonomi Jurnal Ilmu Manajemen Advantage Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Jurnal Abdi Panca Marga DEVELOPMENT : Journal of Community Engagement International Journal of Humanities Education and Social Sciences Gemilang: Jurnal Manajemen dan Akuntansi Innovative: Journal Of Social Science Research Jurnal Ekonomi dan Kewirausahaan West Science West Science Interdisciplinary Studies JUMAD Journal Management, Accounting, & Digital Business Relasi : Jurnal Ekonomi Moneter : Jurnal Ekonomi dan Keuangan International Journal of Community Service Implementation Jurnal Ekonomi, Manajemen, Akuntansi
Joni Hendra
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ANALISIS STABILITAS BETA SEBAGAI UKURAN RISIKO SISTEMATIS SAHAM Joni Hendra
Jurnal Pendidikan Ekonomi Vol 1, No 1 (2016)
Publisher : STKIP PGRI Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29100/jupeko.v1i1.32

Abstract

ABSTRAK: Ukuran relatif risiko sistematis juga dikenal sebagai koefisien beta. Beta suatu saham adalah nilai matematis yang mengukur sensitivitas return dari suatu saham terhadap pergerakan return pasar secara umum, nilai beta yang tinggi mengidentifikasikan tingkat risiko yang tinggi, juga sebaliknya untuk beta yang rendah mengidentifikasikan tingkat risiko yang rendah.Penelitian ini bertujuan untuk mengetahui: (1) apakah beta saham individual dan portofolio saham stabil dari suatu periode estimasi ke periode estimasi berikutnya, (2) apakah stabilitas beta saham individual dan beta portofolio saham dari suatu periode estimasi ke periode estimasi berikutnya semakin meningkat sejalan dengan bertambah lama waktu estimasi beta dalam periode estimasi.Penelitian ini menggunakan pendekatan/perspektif explanatory atau confirmatory research, sedangkan data sekunder yang berhubungan dengan variabel-variabel penelitian dikumpulkan dengan teknik dokumentasi secara pooled sectional, yaitu data harga penutupan saham (closing price) mingguan dari 75 saham yang terpilih dan diperdagangkan di Bursa Efek Indonesia dan IHSG mingguan dalam kurun waktu 3 (tiga) tahun. Pengujian stabilitas beta saham dilakukan dalam tiga sub periode 52 mingguan yaitu; 52 minggu pertama, 52 minggu kedua dan 52 minggu ketiga, dengan alat uji matriks transisi dan uji korelasi. Untuk menghindari dari bias beta, sebelum dilakukan pengujian beta saham terlebih dahulu dikoreksi dengan menggunakan metode koreksi Fowler dan Rorke empat lead dan empat lag. Kata Kunci : Koefisien Beta, Stabilitas Beta, Bias Beta, Koreksi Beta   dengan empat lead dan empat lag
Implication of good corporate governance and leverage on earnings management joni hendra; Hery Koesharjono; Seger Priantono
International Journal of Social Science and Business Vol. 2 No. 1 (2018): February
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ijssb.v2i1.12936

Abstract

Company management (agent) is the party most concerned to practice earnings management to deceive the users of financial statements so that management gain private gain (obtaining privat gains). In addition, firms with high leverage ratios are influential in performing earnings management practices because the company is in default. The existence of the principle of good corporate governance is expected to minimize earnings management resulting in financial statements do not describe the fundamental value of the company actually.The study aims at stating wheader is proves significant influence between the institutional ownership, the composition of independent commissioners, the size of the board of directors, the size of the company and the leverage on earnings management.The results of research on non-bank companies listed in LQ 45 in Indonesia Stock Exchange year 2013-2016 show that partially the composition of independent commissioners, firm size and leverage have a positive effect on earnings management. When tested simultaneously indicate that instisional ownership, composition of commissioner independent, the composition of the board of directors, the size of the company and leverage have a significant effect on  earnings management.  The size of the company is a research variable that has a dominant influence on earnings management, because the larger the size or scale of the company it will be easier for the company in obtaining funding sources, both internal and external.
Analysis of Factors That Influence Good Corporate Governance on Earnings Management in Manufacturing Company Listed in Indonesia Stock Exchange Elok Dwi Vidiyastutik; Joni Hendra
International Journal of Social Science and Business Vol. 4 No. 2 (2020): May
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ijssb.v4i2.24154

Abstract

The consistent implementation of good corporate governance based on fairness, transparency, and accountability is proven to improve the quality of financial statements.This study aims to determine the influence of indicators of good corporate governance indicators to earnings management in Manufacturing Companies listed in Indonesia Stock Exchange (IDX). The sampling method is porposive samling by taking a sample of 30 manufacturing companies in the consumer goods industry sector which publishes annual report complete year 2014-2018.The results showed that simultaneously and partially, managerial ownership, composition of board of commissioner, audit committee and audit quality of KAP size have a positive effect on earnings management.Variable composition of board of commissioner has the most dominant influence to earnings management, shown by value of Standardized efficients Beta 0,303 bigger of the value of Standardized Coefficients Beta of other independent variables.
Fraud Triangle Risk Factors Affecting Fraud Financial Statements Joni Hendra; Mutimmah Rustianawati; Aminatul Faidah
RELASI : JURNAL EKONOMI Vol 18 No 2 (2022)
Publisher : STIE Mandala Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31967/relasi.v18i2.580

Abstract

This study aims to determine the influence of the fraud triangle risk factor on financial statement fraud. In the fraud triangle theory, there are three conditions that are always present in every fraud incident. The three conditions are pressure, opportunity and rationalization. Financial statement fraud in this study is proxied by earnings management. The research was quantitative, with seven independent variables consisting of four pressure elements (financial stability, external pressure, financial target, and personal financial need), two opportunity elements (nature of industry and effective monitoring), and one rationalization element (change in auditor). Meanwhile, financial statement fraud was used as the dependent variable. The companies listed in the Jakarta Islamic Index from 2018 to 2020 make up the study's population. Purposive sampling was used to select the sample, and a total of 21 companies were included in the research sample. Multiple linear regression analysis was used, as well as hypothesis testing with the t test, F test, and coefficient of determination. The results showed that the external pressure variable which was proxied by LEV had a significant negative effect on financial statement fraud, the change in auditor variable which was proxied by the dummy variable had a significant positive effect on financial statement fraud. Meanwhile, the financial stability variable proxied by ACHANGE, financial target proxied by ROA, personal financial need proxied by OSHIP, nature of industry proxied by RECEIVABLE and ineffective monitoring proxied by BDOUT have no effect on financial statement fraud. Keyword: Fraud, Triangle, Risk, Financial Statement
Formation of Optimal Portfolio Using Single Index Model in Investment Decisions Joni Hendra; Khusnik Hudzafidah; Siti Chamdanah
Wiga : Jurnal Penelitian Ilmu Ekonomi Vol. 11 No. 2 (2021): September 2021
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/wiga.v11i2.712

Abstract

The objective to be achieved in this study is to analyze the extent to which the return and risk of the optimal portfolio that is formed provides better performance than the return and risk of individual stocks. While the data needed to support this analysis are in the form of stock price data, the Composite Stock Price Index, and Bank Indonesia Certificates. The samples selected in this study were 34 companies based on sampling techniques, namely using sampling techniques purposive, means choosing a sample from a set of populations based on certain considerations or criteria set by the researcher. The data analysis method used is to compare the return and risk of the optimal portfolio with the return and risk of individual stocks to show that diversification through the formation of an optimal portfolio using a single index model can minimize investment risk. The results show that portfolio returns tend to be greater than individual stock returns. And portfolio risk is lower than the risk of individual stocks. So that the return and risk from the optimal portfolio that is formed give better performance than the return and risk of individual stocks.
Factors Affecting Sharia Banking Literacy Joni Hendra; Mutimmah Rustianawati; Dwi Rahayu
Jurnal Ilmu Manajemen Advantage Vol. 5 No. 1 (2021): June
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

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

Abstract

Islamic financial literacy is expected to be able to increase knowledge and change people's behavior in making decisions to manage finances well in order to achieve their welfare. Therefore, the factors that influence the community's level of Sharia banking literacy are individual characteristics, promotions and government factors. This study aims to determine the effect of individual characteristics, promotions and government factors on Islamic banking literacy. This research uses a quantitative method with an associative approach. The population of this research is all members of fundraisers at BMT UGT Sidogiri Paiton Probolinggo as many as 437 customers, While the customers who were selected as respondents were based on customers who happened to to visit during January-March 2020, as many as 98 respondents. The results of the F test show that the independent variables (individual characteristics, promotions and government factors) simultaneously have a significant effect on Islamic banking literacy, While the t test results show that partially individual characteristics have an effect of 20.2% on Islamic banking literacy, promotion has an effect of 36.4% on Islamic banking literacy and government factors have an effect of 34.6% on Islamic banking literacy. So that the results of hypothesis testing both simultaneously and partially prove that individual characteristics, promotions and government policies have a significant effect on Islamic banking literacy.
Pengaruh Rasio Keuangan Dan Jaminan Aset Terhadap Kebijakan Dividen Pada Perusahaan Manufaktur Di Bursa Efek Indonesia JONI HENDRA
Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Vol. 1 No. 1 (2017): Januari 2017
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/assets.v1i1.9

Abstract

Penelitian ini merupakan studi empiris untuk menguji pengaruh rasio keuangan (cash ratio, debt to equity ratio, dan return on asset) dan jaminan aset terhadap kebijakan dividen yang diukur dengan dividend payout ratio pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia dengan periode pengamatan 2010-2014. Teknik sampel yang digunakan adalah purposive sampling sehingga diperoleh jumlah sampel sebanyak 34 perusahaan.Teknik analisis yang digunakan dalam penelitian ini adalah regresi linear berganda dan uji hipotesis menggunakan t-statistik untuk menguji koefisien regresi parsial serta f-statistik untuk menguji kelayakan model penelitian dengan level of significance 5%. Selain itu juga dilakukan uji asumsi klasik yang meliputi uji normalitas, uji multikolinieritas, uji heteroskedastisitas dan uji autokorelasi. Hasil analisis menunjukan bahwa variabel cash ratio dan return on asset berpengaruh positif dan signifikan, sedangkan variabel debt to equity ratio berpengaruh negatif dan signifikan terhadap dividend payout ratio.
Pengaruh Partisipasi Dalam Penganggaran dan Peran Manajerial Pengelola Keuangan Daerah Terhadap Kinerja Pemerintah Daerah: (Studi Empiris pada Pemerintah Kabupaten Probolinggo) Joni Hendra
Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Vol. 2 No. 1 (2018): January 2018
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/assets.v2i1.218

Abstract

Factors influencing the performance of local government according to Abdul Halim (2007) are four, namely, entrepreneurial management capacity, organizational culture, macro environment and regional endowment, all of which demand for immediate reinventing local government. Probolinggo District Government performance performance is on performance performance of larger institution when compared with the realization of its expenditure.This study aims to determine the extent of the influence of participation in budgeting and managerial roles of local financial managers to the performance of the local government of Probolingggo.A sample of 82 samples were obtained from questionnaires distributed to 103 respondents consisting of 3 heads of bodies, 11 heads of service, 1 head of inspectorate, 1 secretary of parliament, 8 heads of office, 12 heads of department, 1 director of RSUD, 10 sub-district heads, 25 village heads and 31 principals of kindergarten / junior high / high school / vocational school in Probolinggo district government selected by using purposive sampling method. Of the 103 questionnaires submitted, 85 respondents returned and only 82 questionnaires could be processed and analyzed.The results showed that the high performance of local governments influenced participation in budgeting, meaning that the higher participation in budgeting will increase the performance of local government. The high performance of local government is influenced by the managerial role of regional financial manager means that the higher managerial role of regional finance manager will increase the performance of local government. The results of this study support previous studies and based on the underlying theory of agency theory and prospect theory.
PENGARUH KUALITAS PRODUK DAN KUALITAS PELAYANAN TERHADAP KEPUTUSAN PEMBELIAN PADA UD. TAHU TIGA BERLIAN PROBOLINGGO Albert Steinado Lava; Joni Hendra
CERMIN: Jurnal Penelitian Vol 5 No 2 (2021): DESEMBER
Publisher : Relawan Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36841/cermin_unars.v5i2.1078

Abstract

Penelitian ini dilakukan dengan tujuan untuk mengetahui apakah terdapat pengaruh yang signifikan antara kualitas produk dan layanan secara simultan dan parsial terhadap keputusan pembelian, dan untuk mengetahui variabel mana antara kualitas produk dan layanan yang memiliki pengaruh dominan terhadap keputusan pembelian pada UD Tahu Tiga Berlian, Desa Jabung, Kabupaten Candi Probolinggo. Penelitian ini menggunakan metode penelitian kuantitatif dengan pendekatan kausal asosiatif. Jumlah sampel dalam penelitian ini adalah 38 responden yang merupakan pelanggan pada UD Tahu Tiga Berlian di Desa Jabung Candi Kabupaten Probolinggo. Hasil penelitian menunjukkan bahwa variabel kualitas produk (X1) dan pelayanan (X2) secara simultan (bersama-sama) berpengaruh signifikan terhadap variabel keputusan pembelian (Y) yang diperoleh nilai Fhitung = 40,483 > Ftabel 3,26. Kemudian dari uji parsial terbukti bahwa variabel kualitas produk (X1) berpengaruh signifikan terhadap keputusan pembelian variabel Y dengan nilai 5,088 > ttabel 2,030 sedangkan variabel pelayanan (X2) secara parsial tidak berpengaruh signifikan terhadap keputusan pembelian Y dengan nilai dari t hitung 4,639 > ttabel 2,030. dan variabel kualitas produk berpengaruh dominan terhadap keputusan pembelian pada Perusahaan Tahu Tiga Intan Desa Jabung Candi Kabupaten Probolinggo (5,088 > 4,639).
Implications of Company Size, Company Growth, Institutional Ownership, Profitability and Previous Audit Opinions on Going Concern Audit Acceptance Joni Hendra; R Hery Koeshardjono; Heny Herawati
Wiga : Jurnal Penelitian Ilmu Ekonomi Vol. 12 No. 2 (2022): June 2022
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/wiga.v12i2.823

Abstract

The objectives to be achieved in this study are: (1) to determine the implications of company size, company growth, institutional ownership, profitability and previous audit opinion on going concern audit opinion acceptance. (2) to determine the dominant implication of these variables on the acceptance of going concern audit opinion. The type of research used is quantitative with a causal associative approach. While the population in this study are mining companies listed on the Indonesia Stock Exchange in 2018-2020 with a sample of 10 companies taken by purposive sampling. The reason for this research is based on the consideration that there are still inconsistent results from previous studies. The results of research by Muslimah and Triyanto (2019) show that prior opinion has a significant effect on the acceptance of going concern audit opinions. While the company's growth, debt default, opinion shopping do not partially affect the acceptance of going concern audit opinion. According to Nurpatiw and Rahardjo (2014) there is an influence between company size, institutional ownership, on the tendency to accept going concern audit opinions. Research gives results that company size, institutional ownership, and previous audit opinions have significant implications for the acceptance of going-concern audit opinions, while company growth and profitability have no implications for the acceptance of going-concern audit opinions. The previous audit opinion has a dominant implication on the acceptance of going concern audit opinion.
Co-Authors Abdul Basit Abdul Hanif Achmad Lodry Maspaitela Adhi Bawono Agung Yatiningrum Agus Hermawan Agustina Pujiastuti Ahmad Hafizi Ahmad Iskandar R Ahmad Iskandar Rahmansyah Albert Steinado Lava Alief Muhammad Amani, Tatik Aminatul Faidah Andika M Iqbal Andri Triyantoro Ardila Prihadyatama Arief Yanto Rukmana Chairul Hakim Cindy Claudia Dani Hari Tunggal Prasetiyo Dede Hertina Della Maretha Dhany, Umi Rahma Diska Fitra Dwi Rahayu Dwi Rizqy Husniah Devi Ella Sofiatun Nisah Elok Dwi Vidiyastutik Elsa Salsabila Elvina Safitri Eva Yuniarti Utami Febri Suaida Rosalinawati Gita Fadillah Ramadhani Heny Herawati Heppi Syofya, Heppi Herawati Herawati Hermawan, Dedi Joko Herry Ramadhani Hery Koesharjono Hisbinnisa Hasna Aulia Ghalda Ilyas Maulana Maulana Imamatul Khoria Khoiru Sabila Kholili Arsat Sukaji Khusnik Hudzafidah Khusnik Hudzafidah Khusnul Chotima Khusnul Khotimah Loso Judijanto M Pillo Alfarabi M. Ridho Ansori M. Rifki Andriyansyah Machin Mochammad Fajar Al hakim Mohammad Saiful Bahri muhammad ilham Muhammad Reza Aulia Muhammad Rizki Yusuf Nova Dwi Anggraeni Nurisa Nurisa Nurul Izzah R Hery Koeshardjono R. Hery Koeshardjono Rheina Cindyta Nur Azizah Rifky Ardiansyah Rosa Dina Rustianawati, Mutimmah Saifullah Saifullah Seger Priantono Selvi Darma Yanti Sentris Ranjanis Siti Chamdanah Siti Masluha Siti Murasih Sofie Fadma Sari Suci Nirwani Sudarmiatin Suratin Suratin Syahrian Barret Yudha Paksi Syarif Hidayatullah Elmas Tatik Amani Teguh Virgiawan Titien Agustina Titin Krisnawati Tria Oca Ariska Tumini Vivin Tri Astuti Widayanto, Mutinda Teguh Yekti Rahajeng Yekti Rahajeng Yohanes Paulus Luciany Yulfi Hartati Zalfa' Nur Auliya Putri Pramana