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Pengaruh Total Asset Turnover (Tato) dan Debt Ratio (Dr) terhadap Profitabilitas pada Perusahaan Sektor Makanan dan Minuman yang Terdaftar di BEI Periode Tahun 2015-2018 Sari, Dian Novita; Hermawan, Sigit
Innovative Technologica: Methodical Research Journal Vol. 2 No. 4 (2023): December
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/innovative.v2i4.10

Abstract

This study aims to determine the effect of total asset turnover (TATO) and debt ratio (DR) on profitability in food and beverage companies listed on the Indonesia Stock Exchange for the 2015-2018 period. This type of research is quantitative with purposive sampling technique. This study uses 10 food and beverage companies listed on the Indonesia Stock Exchange in the 2015-2018 period. The data sources for this research are annual reports, financial statement data, and market data by sample companies. The analytical tool used is data tabulation, data collection in the form of normality test, t test, F test, and determinant test. The results showed that TATO and DR simultaneously had a significant positive effect on ROA. Partially, TATO does not have a significant effect on ROA, DR has a significant negative effect on ROA.
Pengaruh Kinerja Lingkungan, Leverage, dan Ukuran Perusahaan Terhadap Corporate Social Responsibility (Studi Empiris pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Tahun 2016-2020 Ariyanti, Islamiya; Hermawan, Sigit
Innovative Technologica: Methodical Research Journal Vol. 1 No. 4 (2022): December
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/innovative.v1i4.45

Abstract

Penelitian ini bertujuan untuk menguji pengaruh kinerja lingkungan, leverage, dan ukuran perusahaan terhadap tanggung jawab sosial perusahaan di perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia (BEI). Periode penelitian ini adalah 2016-2020. Populasi penelitian ini mencakup perusahaan pertambangan yang mencakup sektor batuan, sektor batu bara, sektor minyak dan gas alam, serta sektor udara logam dan mineral yang terdaftar di Bursa Efek Indonesia (BEI) untuk periode 2016-2020. Metode pengambilan sampel yang digunakan adalah non-probabilitas dengan purposive sampling dengan kriteria tertentu. Data populasi dalam penelitian ini adalah 32 perusahaan, dan diperoleh sampel sebanyak 85 perusahaan. Metode analisis data yang digunakan adalah SPSS 26. Hasil penelitian menyatakan bahwa variabel kinerja lingkungan memiliki pengaruh signifikan terhadap tanggung jawab sosial perusahaan, leverage memiliki pengaruh signifikan terhadap tanggung jawab sosial perusahaan, dan ukuran perusahaan memiliki pengaruh signifikan terhadap tanggung jawab sosial perusahaan.
Profitability and Earnings Persistence Drive Earnings Management in Manufacturing Firms: Profitabilitas dan Persistensi Laba Mendorong Manajemen Laba di Perusahaan Manufaktur Rochman, Muhamad Alif Aulia; Hermawan, Sigit
Indonesian Journal of Law and Economics Review Vol. 19 No. 4 (2024): November
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/ijler.v19i4.1173

Abstract

General Background: Earnings management significantly impacts stakeholders' decisions based on reported profits. Specific Background: This study examines the effects of profitability, accounting conservatism, liquidity, and earnings persistence on earnings management in manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2023. Knowledge Gap: Previous research shows inconsistent findings, particularly regarding accounting conservatism and liquidity's effects, highlighting a need for further investigation. Aims: This research aims to clarify these influences within the Indonesian manufacturing sector. Results: Using quantitative analysis of 135 firms, findings reveal that profitability and earnings persistence positively affect earnings management, while liquidity negatively impacts it. Accounting conservatism does not significantly influence earnings management. Novelty: This study incorporates earnings persistence as a critical factor, contributing to existing literature. Implications: The results suggest investors should exercise caution in their decisions due to potential financial reporting manipulation and emphasize the need for improved transparency in financial reporting practices. Highlights: Profitability and earnings persistence positively influence earnings management, indicating a tendency for managers to adjust earnings when profits are high. Liquidity shows a significant negative effect on earnings management, suggesting that firms with better liquidity are less likely to engage in earnings manipulation. Accounting conservatism does not significantly impact earnings management practices, highlighting a potential gap in the application of conservative accounting principles. Keywords: Earnings Management, Profit Persistence, Accounting Conservatism, Liquidity, Earnings Persistence
Impact of Intellectual Capital, Islamicity Performance Index, and Corporate Governance on Bank Profitability: Empirical Evidence from Indonesian Islamic Commercial Banks Akbar, Zoramchev; Hermawan, Sigit
Indonesian Journal of Islamic Studies Vol 11 No 2 (2023): May
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/ijis.v11i2.1666

Abstract

This quantitative study aims to analyze the influence of Intellectual Capital, Islamicity Performance Index, and Good Corporate Governance on Bank Profitability, specifically focusing on Islamic Commercial Banks in Indonesia from 2016 to 2021. The sample selection utilized the Purposive Sampling method, resulting in a total of eight companies being included. Multiple linear regression analysis was employed to examine the effect of each variable on Return On Assets (ROA). The findings indicate that Intellectual Capital has a significant impact on ROA, while Profit Sharing Ratio does not affect ROA. Furthermore, Zakat Performance Ratio, Sharia Supervisory Board, and Audit Committee were found to have a significant influence on ROA. Data for this study were collected from secondary sources, primarily financial reports and published Good Corporate Governance disclosures on the respective websites of Indonesian Islamic Commercial Banks. The research contributes to the understanding of factors influencing bank profitability and provides valuable insights for policymakers, practitioners, and researchers in the field of Islamic finance and banking. Highlight: Intellectual Capital, Zakat Performance Ratio, Sharia Supervisory Board, and Audit Committee have a significant impact on Return on Assets, influencing bank profitability. Profit Sharing Ratio does not affect Return on Assets, indicating its limited influence on bank profitability. This study provides empirical evidence on the relationship between various factors, such as Intellectual Capital and corporate governance, and their impact on bank profitability in the context of Islamic Commercial Banks in Indonesia. Keyword: Bank Profitability, Intellectual Capital, Islamicity Performance Index, Good Corporate Governance, Return on Assets
Gender Mediation in Ethical Perceptions: Traits, Money, Religiosity Agustina, Eura Kurnia; Hermawan, Sigit
Indonesian Journal of Islamic Studies Vol 11 No 3 (2023): August
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/ijis.v11i3.1676

Abstract

This study investigates the impact of Machiavellian traits, love of money, and religiosity on ethical perceptions among accounting students, utilizing a quantitative approach. Employing simple random sampling, data were collected from 155 respondents at Muhammadiyah University of Sidoarjo. SmartPLS version 3 software was employed for data analysis. The findings reveal that Machiavellian traits, love of money, and religiosity significantly influence students' ethical perceptions, with gender acting as an intervening variable. This study underscores the individual variability in Machiavellian traits, love of money, and religiosity, emphasizing their nuanced role in shaping ethical behavior among students. The implications suggest that students who prioritize ethical conduct in all circumstances may be less susceptible to external influencing factors. Highlights: The study explores the influence of Machiavellian traits, love of money, and religiosity on students' ethical perceptions. Gender is examined as a mediating variable in the relationship between these traits and ethical perceptions. Individual variations in these traits are emphasized, with implications for ethical behavior among students. Keywords: Machiavellian traits, Love of money, Religiosity, Ethical perceptions, Gender mediation
Strategi Bauran Pemasaran Terhadap Penerimaan Peserta DidikBaru Pada Lembaga Pendidikan Tinggi Di Kota Sidoarjo (Studi Kasus Di Lp3i Kota Sidoarjo) Ihza M, Yusril; Murdaningsih, Sri Rahayu; Ariyani, Anita; D, Yuli Setyawati; Masyita, Siti; Hermawan, Sigit
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 5 No. 2 (2024): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v5i2.5643

Abstract

Overall, a good and effective marketing strategy in the world of education is not only about attracting new students, but also about maintaining the quality of education, building a positive image, and adapting to technological developments and the dynamics of the education market. Educational institutions need to develop inclusive and sustainable strategies to face the challenges and takeadvantage of the opportunities that exist in this modern era. The marketing strategy for educational services at LP3I Sidoarjo uses an effective marketing mix in attracting the interest of new students. Factors such as internship and work placement facilities, company relations, trusted brands, popular majors, supporting infrastructure, and strategic location are the main determinants in increasing the interest of prospective students. However, higher costs and interest in public universities are challenges that must be overcome. This type of research is qualitative with the research object being LP3I Sidoarjo. Data collection through interviews, observation,documentation and literature study. The results of marketing mix design at higher education institutions in this research show that withproper marketing mix planning it can have an effective impact in attracting the interest of new students
The Influence of Bureaucratic Simplification and Organizational Culture on Employee Performance with Motivation as an Intervening Variable in the East Java Province DPRD Secretariat Environment Rochani, Oktavia Siti; Hermawan, Sigit; Sriyono, Sriyono
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 7, No 3 (2024): Budapest International Research and Critics Institute August
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v7i3.7943

Abstract

This research aims to analyze the influence of Bureaucratic simplification on Work Motivation, analyze the influence of Bureaucratic Simplification on Employee Performance, analyze the influence of Organizational Culture on Work Motivation, analyze the influence of Organizational Culture on Employee Performance, analyze the influence of Motivation on Employee Performance, analyze the influence of Organizational Culture on Employee Performance through work motivation, and analyzing the influence of Bureaucratic Simplification on Employee Performance through work motivation within the East Java Province DPRD Secretariat. The sample size in this research involved 100 employees. The analysis technique uses SEM-PLS analysis. The results of the analysis show that simplifying bureaucracy has an effect on work motivation. Bureaucratic simplification affects employee performance. Organizational culture influences work motivation. Organizational culture influences employee performance. Motivation influences employee performance. Organizational culture influences employee performance through work motivation. Bureaucratic simplification affects employee performance through work motivation within the East Java Province DPRD Secretariat.
RESEARCH TRENDS IN INTELLECTUAL CAPITAL AND UNIVERSITY PERFORMANCE A BIBLIOMETRIC ANALYSIS USING SCOPUS DATABASE Suciati , Cicik; Hermawan, Sigit
International Journal of Economic Integration and Regional Competitiveness Vol. 1 No. 8 (2024): International Journal of Economic Integration and Regional Competitiveness
Publisher : PT ANTIS INTERNATIONAL PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61796/ijeirc.v1i8.200

Abstract

General Background: Intellectual capital plays a pivotal role in enhancing the performance and competitiveness of universities, influencing their reputation and success. Specific Background: While much research has been conducted on intellectual capital, its relationship with university performance remains a topic of ongoing inquiry, requiring comprehensive bibliometric analysis to identify trends and knowledge gaps. Knowledge Gap: Previous studies have often focused narrowly on intellectual capital without a holistic consideration of university performance metrics, leaving room for further exploration. Aims: This study aims to evaluate the relationship between intellectual capital and university performance by analyzing publications indexed in Scopus from 2014 to 2023, using bibliometric analysis to uncover trends, authorship patterns, country contributions, and keyword usage. Results: The analysis of 211 publications revealed that Italy and Indonesia are the leading countries in this field, with "Secundo-Giustina" being the most prolific author and "Dumay J." receiving the most citations. "Journal of Intellectual Capital" is the most frequent source of publication, and the most cited institution is Universita degli Studi di Salerno. The most prevalent keywords are "intellectual capital," "human capital," and "higher education." Novelty: This study is one of the few to provide a comprehensive bibliometric analysis of intellectual capital in relation to university performance, offering a detailed overview of existing research trends and contributions. Implications: The findings suggest the need for future research to broaden the scope beyond intellectual capital, incorporating more comprehensive university performance indicators. This study offers valuable insights for scholars and policymakers to better understand the role of intellectual capital in higher education and to identify emerging research opportunities
Pelayanan Publik Berbasis Online Di Desa (Studi Pada Desa Permisan Kecamatan Jabon) Fierda Lestari Sarpangga Putri; Emmira Iffat; Mokh Irwanto; Muhammad Fatihul Iman; Sutrisno Sutrisno; Sigit Hermawan
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 4 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i4.11141

Abstract

Era globalisasi dan perkembangan teknologi informasi telah mendorong transformasi digital dalam pelayanan publik, termasuk di tingkat desa, dengan Desa Permisan di Kecamatan Jabon menjadi contoh menarik implementasi pelayanan publik berbasis online. Penelitian ini bertujuan untuk mengkaji dan menganalisis implementasi pelayanan publik berbasis online di Desa Permisan, Kecamatan Jabon, serta mengidentifikasi faktor-faktor pendukung dan penghambat dalam penerapannya. Penelitian ini menggunakan metode kualitatif dengan pendekatan deskriptif, melibatkan wawancara mendalam, observasi partisipan, dan studi dokumentasi untuk mengeksplorasi implementasi pelayanan publik berbasis online di Desa Permisan. Analisis data menggunakan model interaktif Miles dan Huberman, dengan teknik triangulasi dan member checking untuk memastikan keabsahan data. Hasil penelitian memaparkan bahwa Implementasi pelayanan publik berbasis online di Desa Permisan, Kecamatan Jabon merupakan inisiatif untuk meningkatkan efisiensi dan aksesibilitas layanan publik, dengan sistem Sipraja untuk pengurusan surat-surat umum dan Plavon untuk administrasi kependudukan. Meskipun menghadapi tantangan seperti kesenjangan digital dan kendala teknis, sistem ini telah memberikan dampak positif dengan mempercepat pelayanan dan memberikan fleksibilitas akses. Faktor pendukung utama meliputi komitmen pemerintah desa, sosialisasi efektif, dan respon positif warga, sementara faktor penghambat termasuk kesenjangan digital, kendala teknis, dan keterbatasan infrastruktur. Pemerintah desa terus berupaya mengatasi tantangan yang ada, termasuk rencana perluasan jaringan wifi dan peningkatan infrastruktur teknologi informasi, untuk mengoptimalkan implementasi sistem ini.
Determinants of Managerial Performance in Muhammadiyah Universities: Innovation and SDG’s 12 Sarwenda Biduri; Eny Maryanti; Sigit Hermawan; Fadilla Rahmawati; Cicik Suciati
Jurnal Akuntansi Vol. 14 No. 2 (2024): Accounting Journal
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/jakuntansi.14.2.164-170

Abstract

This study aims to formulate Determinants of Improving Managerial Performance of Muhammadiyah Universities with Innovation Performance as a Moderating Variable for Achieving SDG's No. 12. The research method used is quantitative method with data collection through questionnaires. The research sample was all employees of Muhammadiyah Universities in East Java. The results showed that Information Technology has no effect on Managerial Performance, Budget Participation has no effect on Managerial Performance, but Total Quality Management (TQM) affects Managerial Performance. Furthermore, Innovation Performance can moderate the effect of Information Technology and Total Quality Management (TQM) on Managerial Performance, but cannot moderate the effect of Budget Participation on Managerial Performance. This study implies that improving the Managerial Performance of Muhammadiyah Universities can be done by implementing Total Quality Management (TQM) and supported by Innovation Performance as a moderating variable. This research is expected to be a reference for further research related to improving Higher Education Managerial Performance.
Co-Authors Abdul Roziq Fanshury Afiyah Nurul Maf’ulah Agustina, Eura Kurnia Ahmad Qomarudin Ahmad, Aufa Aisha Hanif Akbar, Zoramchev Akhmal Mulyadi Ali Maskur Amalia, Dina Ananda Nur Amalia, Nadhifah Hikma Adi Amelia Nugraha Dini Amelia Nugraha Dini Andari, Miranda Putrin Anggun Amalia, Anggun Anis Masrifah Arifin, Mochamd Djainul Arista, Sintha Wahyu Ariyani, Anita Ariyanti, Islamiya Azel Raoul Reginald, Azel Raoul Bayu Wardhana Bellina Reggita Benedictus Dimas Cahyo Priastono Bryan Eka Candrawati, Clarisa Ika Chandra Pratama Rulidha Chusnainy, Mirza Cicik Suciati Cindi Dwianti Roswita Cintya Devi Retno Ardianti Clarisa Ika Candrawati Cut Ami Rahmah Cynthia Tamara Surya D, Yuli Setyawati Dessy Kartika Yudityawati Detak Prapanca Dewi Andriani Dewi Komala Sari Dewi Kurnia Sari Diah Yuliastri Diah Yuliastri Dian Berkah Dian Novita Sari, Dian Novita Diana Kartika Pramodha Wardhani Diana Septy Mega Altino Dina Ayu Putri Dina Rofita Dinda Putri Kusuma Wardani Dini, Amelia Nugraha Duwi Rahayu Duwi Rahayu Dwi Anjani Dwi Auliyah Eby Amelia Hariati Eka Putri Sayekti Eka, Bryan Elsaviyanto, Yumna Almnas Emmira iffat Endra Wahyu Nindiyah Endra Wahyu Ningdia Endra Wahyu Ningdiyah Eny Maryanti Eny Maryati Erva Rudianti Ety Nur Zunaida Ety Nur Zunaida, Ety Nur Eva Eva Fachrudin Arozy Fadilla Rahmawati Fadiyah, Nur Laily Fahruddin, A'rasy Fanshury, Abdul Roziq Fauzan, Risqi Rachmadi Febyola, Caesar Fernanda, Erfina Fibriani Awalia Ramadhani Fierda Lestari Sarpangga Putri Firdaus, Arsy Maulana Firman Alfarisi Firna Septyaningrum Fita Fitria Lestariana Fitri Indah Wahyu Ning Tyas Fitri Wulandari Fitriah Sukandar Habibie, Muhammad Yusuf Hadiah Fitriyah Hadiah Fitriyah Hadiah Fitriyah Hadyan Caesar Ahmargatu Hariati, Eby Amelia Herby Ernanto Idayati, Farida Iffah Qonitah Iffah Qonitah Ihza M, Yusril Imelda Dian Rahmawati Indah Dwi Lestari Irwan Alnarus Kautsar Islamiyah, Maya Adillah Jamaludin Jamaludin Jihan Fadhila Junjunan, M Ilyas Kharisma, Risky Ageng Khasanah Ikhmah Khumairo, Fifi Kristika, Intan Dharma Lina Rahma Wati Liswatul Khasanah Lukman Hudi Lusi Andriyani M Ilyas Junjunan Maf’ulah, Afiyah Nurul Mariana, Shinta Didin Hari Mariya Ulfa Marsya Royani Jannah Maryati, Eny Masjhur, Ahmad Masrifah, Anis Masruroh, Dewi Masyita, Siti Maulidia Dewi Azhari Maya Diah Nirwana Mayang Novita Sari Miranda, Wiji Amelia Mokh Irwanto Mudji Astuti Muhammad Fatihul Iman Muhammad Nasih Muhammad Ridwan Muhammad Saleh Muhammad Zaidan Taftazani Muhammad, Nur Sa'adah MULYADI Mulyadi Mulyadi Murdaningsih, Sri Rahayu Nabila, Ainun Mala Nadia Nurifayza Sufiyanti Nasih, Muhammad Nengtyas, Yunita Multi Nihlatul Qudus Sukma Nirwana Niko Fediyanto Nilam Sari Ningrum, Ayu Stya Ningsih, Nur Ayu Setia Ninik Khuzaimah Nourma Ninil Alfariza Nur Amalina Nisfa Salisa Nur Azizah Nur Azizah nur diana Nur Ravita Hanun Nurasik Nurasik Nurasik Nurasik Nurasik Nurasik Nurul Fauziah Nurul Yaqin Otto Masyad Susanto Prasetyo Utomo raditya koesdijarto putra Rahmadhani, Ali Zainuri Rahmawati A., Silviana Rangga Mahesa ranny buggy wahyu Ratna Nugraheni Restu Widya Rini Restu Widya Rini, Restu Widya Ridho Dwiki Dharmawan Rifdah Abadiyah Rifdah Abdiyah Riskiyah, Siti Fatikhatur Rita Ambarwati Rita Ambarwati Sukmono Rizka Aulia Ferisanti Rochani, Oktavia Siti Rochman, Muhamad Alif Aulia Rochman, Saiful Rodiyah, Ainur Ruci Arizanda Rahayu Ruci Arizanda Rahayu Ruci Arizanda Rahayu S Sriyono Sabillah, Natasya Safitri, Lia Saiful Ukamah Salsa Billa Rahma Imania Sari, Lilin Nur Indah Sarwenda Biduri Septiawan, Fahrizal Setiyawati, Yuli Setiyono, Wisnu Panggah Setyawardani, Lydia Shintya Wardani Shofiya, Lailatus Sholikhah, Alfiyatus Sintha Wahyu Arista Siti Fatimah Sri Wahyuni Sriwahyuni, Diana Sriyono Sriyono Sriyono Sriyono Sriyono Sriyono Sriyono Sriyono Suciati , Cicik Sumartik Sumartik Supardi Supardi Supardi Supardi Surya Chandra Kusuma Susanto, Otto Masyad Sutrisno Sutrisno Tri Yuda Lesmana Tsabit Arasyid Udik Arif Muzaiyyin Ulhaq, Syafa Vania Ulum, Zatul Karamah Ahmad Baharul Ummy Imaniar Mardiyanti Ummy Imaniar Mardiyanti, Ummy Imaniar UTOMO, PRASETYO Valerina stasia putri Vera Firdaus Very M, Mufti Rosyid vinsa adi laksana Wardani, Shintya Wati, Deby Fatmah Wati, Lina Rahma Wika Nurlia Winanti Ita Aflakhah Wisnu P Setiyono Wiwit Hariyanto Wiwit Hariyanto Wiwit Hariyanto Wiwit Hariyanto Wulandari, Indah Apriliana Sari Yuli Setiyawati