Articles
Penggunaan Rasio Keuangan Camel Untuk Memprediksi Kepailitan Dengan Discriminant Analysis Models Z Score: Studi Kasus Pada Bank Perkreditan Rakyat di Indonesia
Budiwati, Hesti;
Jariah, Ainun
Wiga : Jurnal Penelitian Ilmu Ekonomi Vol. 4 No. 2 (2014): September 2014
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang
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DOI: 10.30741/wiga.v4i2.122
The challenge of the banking sector in the future will be more severe, most of which are perceived as a failure of risk management in managing risk can lead to bankruptcy. “Bank Perkreditan Rakyat†became the object of this study because it has specific operational characteristics that allow it to reach and serve small and micro businesses and focus its services according to the needs of the community. The purpose of this study is to obtain empirical evidence about the differences in financial ratios simultan and partially eously CAMEL which is significant between bankrupt and not bankrupt banks. This research includes survey research. It is explanatory and predictive. The sample involves study sample totaled 43 BPR consisting of 6 BPR bankrupt banks and 37 BPR in the bank classified as a not bankrupt bank determined based on purposive sampling technique. The analytical tool used is discriminated analysis models used for Z score. The results showed that simultaneous CAMEL 7 financial ratios consisting of CAR, NPL, ROA, ROE, ROA, NIM and LDR have significant differences between banks bankrupt and not bankrupt, while partial insignificant is the ratio of NIM. ROA as an aspect ratio of earnings which become dominant variable in distinguishing banks bankrupt and not bankrupt. Simultaneously 7 (seven) CAMEL financial ratios used to predict bankrupt and not bankrupt influence the bankrupt of “Bank Perkreditan Rakyat†for 96.04%, while the remaining 3.96% is influenced by other factors outside the model. Other results obtained from this research is by using a model cut-off point, the discriminated function generated by CAMEL financial ratios to predict the bank is able to distinguish who is in financial difficulty.
Kepuasan Mahasiswa Sebagai Intervening Antara Kualitas Layanan Dan Citra Institusi Dengan Retensi
Audina, Susmita;
Jariah, Ainun
Jurnal Ilmu Manajemen Advantage Vol. 1 No. 1 (2017): June 2017
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang
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DOI: 10.30741/adv.v1i1.7
Abstract: This research has a result multiple regression model is y = (0,079X1 + (-0,064)X2 + 0,279Y1 + 0,833. The result of this research showed that on the partial only quality service can be influence to student satisfaction. Institutions image can be influence to student satisfaction. But, event simultaneously service quality and image institution has a significant to student satisfaction. The quality service and image institution with partialand simultaneously did not influence to retentiton. Ovel all the quality service and image institution using student satisfaction did not influence significant to retention.
Implementation Of Work Ethic, Compensation, Discipline And Effect On Performance Lecturers And Educational Staff: Case study of STIE Widya Gama Lumajang
Jariah, Ainun
Jurnal Ilmu Manajemen Advantage Vol. 1 No. 2 (2017): December 2017
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang
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DOI: 10.30741/adv.v1i2.190
Colleges as providers of educational services must be able to give the best service to the consumer in this case should be able to have the quality of human resources. How can it be expected to provide the best service to students if the human resources involved can not feel comfortable in working so could not provide the best performance for the college. The purpose of this study was to determine the effect of the work ethic, financial compensation, nonfinancial compensation, and work discipline on the performance of lecturers and Personnel in STIE Widya Gama Lumajang, either partially or simultaneously. Mechanical research by distributing questionnaires and the research method used is multiple linear regression method . The results that partial compensation of financial and work discipline that has an influence on the performance of lecturers and Personnel. While simultaneously work ethic, financial compensation, nonfinancial compensation, and work discipline affect the performance of lecturers and Personnel in STIE Widya Gama Lumajang. Performance can be explained by the variable work ethic, financial compensation, nonfinancial compensation, work discipline 64.4% while the remaining 35.6% performance is influenced by other variables not examined in this study.
Keputusan Keuangan dan Good Corporate Governance terhadap Kinerja Dimoderasi Ukuran Perusahaan
JARIAH, AINUN
Jurnal Ilmu Manajemen Advantage Vol. 3 No. 1 (2019): Juni 2019
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang
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DOI: 10.30741/adv.v3i1.429
Optimal financial performance is a company goal that can be achieved through the implementation of financial management functions. One way to improve company performance in addition to financial decisions is to implement good corporate governance. This study aims to determine the effect of financial management decisions and good corporate governance, partially or simultaneously on financial performance with the size of the company as moderating manufacturing in Indonesia. The number of samples is 37 manufacturing companies that routinely publish financial statements for the period 2014-2017. Using multiple linear regression analysis and moderation techniques, the results of the study show that partially funding decisions and good corporate governance significantly affect financial performance. Only investment decisions that have a significant partial effect on the size of the company. Investment decisions, funding decisions, dividend policies and good corporate governance simultaneously have a significant effect on both company size and financial performance. And the size of the company does not moderate the influence of financial decisions and good corporate governance on financial performance.
Asset Quality as a Predictor of Rural Bank Bankruptcy in Indonesia
Budiwati, Hesti;
Jariah, Ainun
Jurnal Ilmu Manajemen Advantage Vol. 4 No. 1 (2020): June
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang
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DOI: 10.30741/adv.v4i1.612
The study aims to form a bankruptcy prediction model of rural bank in Indonesia at a time variation of 1 quarter (MP1), 2 quarters (MP2), 4 quarters (MP4), and 8 quarters (MP8) before bankruptcy. The quality of productive assets as a predictor variable consist of CEA, CEAEA, and NPL. The condition of rural bank bankrupt and non bankrupt as a dependent variable. The analytical method used is logistic regression followed by testing the model accuration. The population of this study is rural bank in Indonesia. The sample used was 241 rural banks that consist of 41 bankrupt rural banks and 200 non bankrupt rural banks. The data used are the quarterly financial statements of 2006 to 2019. The study result showed that of the four prediction models that successfully built, the 1 quarter (MP1) is the most feasible and accurate used as bankruptcy prediction model of rural banks in Indonesia that formed by CEAEA and NPL ratio. The MP1 has a classification accuracy of 93,8% at the level of modelling with cut off point of 0,29 and it has a classification accuracy of 83,93% at the level of validation with cut off point of 0,12. Based on those advantage, the MP1 was chosen as a model that able to predict the bankruptcy of rural bank in Indonesia.
Kinerja Keuangan Sebagai Intervening Antara Income Smoothing Dan Economic Value Added Dengan Nilai Perusahaan
Jariah, Ainun
Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Vol. 2 No. 2 (2018): Juli 2018
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang
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DOI: 10.30741/assets.v2i2.265
Nilai perusahaan merupakan suatu hal yang penting bagi seorang manajer maupun bagi seorang investor. Nilai perusahaan merupakan persepsi investor terhadap perusahaan, yang sering dikaitkan dengan harga saham. Jika seorang manajer mampu untuk meningkatkan nilai perusahaan maka manajer tersebut telah menunjukkan kinerja baik bagi perusahaan. Sedangkan bagi investor peningkatan nilai perusahaan merupakan suatu persepsi yang baik terhadap perusahaan. Penelitian ini bertujuan untuk membuktikan pengaruh income smoothing dan economic value added secara langsung dan tidak langsung, maupun secara parsial dan simultan terhadap kinerja perusahaan dan nilai perusahaan manufaktur sektor barang konsumsi yang terdaftar di Bursa Efek Indonesia. Jumlah sampel 22 perusahaan yang aktif mempublikasikan laporan keuangannya selama periode penelitian. Teknik analisis data menggunakan model analisis jalur melakukan pengujian subtruktur pertama dan substruktur kedua. Pengujian hipotesis dilakukan secara langsung dan tidak langsung. Hasil penelitian menunjukkan bahwa baik secara parsial dan simultan income smoothing dan economic value added tidak berpengaruh secara signifikan terhadap nilai perusahaan maupun kinerja keuangan. Pengaruhnya melalui kinerja keuangan menunjukkan pengaruh yang sangat lemah dan tidak signifikan. Diperoleh nilai koefisien korelasi berganda (R) sebesar 0,207 dengan signifikansi 0,250 yang berarti terbukti terdapat hubungan dengan nilai perusahaan secara tidak signifikan. Sedangkan nilai koefisien determinasi (R square) sebesar 0,043 atau 4,3% berarti income smoothing dan economic value added mampu menjelaskan pengaruhnya terhadap variabel nilai perusahaan secara bersama-sama sebesar 4,3% dan sisanya sebesar 95,7% dijelaskan oleh variabel lainnya.
Peranan Keputusan Investasi dan Pendanaan Pengaruhnya Terhadap Nilai Perusahaan Melalui Kinerja Keuangan
JARIAH, AINUN
Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Vol. 3 No. 1 (2019): Januari 2019
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang
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DOI: 10.30741/assets.v3i1.348
Abstract Enterprise value is important to the company because it describes the welfare of the owner. Implementation of prudent and appropriate financial management functions will have an impact on company value. Financial decisions in the view of financial management include investment decisions, funding, and dividends. This study aims to determine the effect of investment decisions and funding decisions directly and indirectly, partially or simultaneously to the financial performance and value of manufacturing companies in Indonesia. The number of samples is 22 consumer goods manufacturing companies that routinely publish financial reports during the study period. The results showed that partially only investment decisions that affect the financial performance and corporate value. Simultaneously significant effect on financial performance and firm value. The value of multiple correlation coefficient (R) is 0.953 with significance 0.000, which means there is significant relationship with firm value. While the value of determination coefficient (R square) of 0.908 or 90.8% means investment decisions and financing decisions are able to explain the effect on corporate value variables together 90.8% and the rest of 9.2% explained by other variables.
Pendampingan Manajemen Pengelolaan Keuangan Pada Kelompok Usaha “Wanita Mandiri†Di Kelurahan Jogotrunan Kabupaten Lumajang
Jariah, Ainun
IMPOWERMENT SOCIETY Vol 2 No 1 (2019): Februari
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang
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DOI: 10.30741/eps.v2i1.397
Kegiatan ini bertujuan untuk mendampingi kelompok usaha “Wanita Mandiri†Kelurahan Jogotrunan Kecamatan Lumajang Kabupaten Lumajang sehingga mereka mampu mengelola manajemen usahanya, melaksanakan pembukuan usaha secara teratur, dan mampu memisahkan keuangan rumah tangga dengan keuangan usaha, serta memiliki strategi pemasaran yang memberikan keuntungan lebih dan mampu bersaing dengan usaha lainnya dan pemberian bantuan dana untuk tambahan modal usaha. Adapun metode kegiatan pengabdian masyarakat ini memiliki beberapa tahapan, antara survey awal, wawancara pada kelompok mitra guna menemukan permasalahan dan solusi yang ditawarkan serta pendampingan manajemen terutama manajemen keuangan. Kelompok usaha “Wanita Mandiri†ini meliputi beberapa jenis usaha yang dijalani antara lain: (1) usaha kebun dan dagang bunga anggrek; (2) dagang kebutuhan primer sekunder melalui pemasaran on line; (3) warung / kedai makanan gado-gado; (4) penjahit; (5) usaha salon kecantikan; (6) usaha penjualan bibit lele; (7) usaha penjualan hasil kebun. Kelompok usaha “Wanita Mandiri†ini berawal dari beberapa ibu yang memiliki masing-masing usaha dan setuju membentuk kelompok untuk sekedar curhat dan berbagi ilmu dalam rangka meningkatkan keuntungan usahanya. Peningkatan kemampuan mengelola keuangan secara benar dan teratur, serta mampu memisahkan antara keuangan rumah tangga dengan keuangan usaha, penguatan strategi pemasaran agar mampu bersaing dalam memasarkan produknya.
PENINGKATAN KUALITAS PENGELOLAAN KEUANGAN PADA UKM “KLAPAN JAYA†KABUPATEN LUMAJANG
JARIAH, AINUN
IMPOWERMENT SOCIETY Vol 2 No 2 (2019): Agustus
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang
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DOI: 10.30741/eps.v2i2.458
KegiataninibertujuanuntukmendampingiUKM yang terdiri dari beberapa usaha kecil yang dijalankan oleh sekelompok warga di Kelurahan Jogotrunan Kecamatan Lumajang Kabupaten Lumajang yang menamakan dirinya UKM “Klapan Jayaâ€sehinggamerekaselainmampumengelola manajemen usahanya juga mampu dalam penyusunanpembukuansecarateraturdanbenarsertapemisahankeuanganusahadankeuanganrumahtangga. Adapunmetodekegiatanpengabdianmasyarakat ini memiliki beberapa tahapan, antara lain survey awal, wawancara pada para kelompokusahaguna menemukan permasalahan dan solusi yang ditawarkan, pendampingan manajemen keuanganserta bantuan dana untuk operasional kegiatanUKM “Klapan Jayaâ€. Kelemahan mitra umumnya terletak pada kualitas sumber daya manusia dan keterbatasan modal yang dimiliki. Peningkatan kemampuan dalam menegelolamanajemenusahanyadankeuanganrumahtangganya untuk menjamin kelangsungan hidup dan perkembangan kegiatan mitra.
The Quality Management Assistance Of Financial Governance On Ud “Dua Putra†Rice Mill Business In Kutorenon Sukodono
Jariah, Ainun
IMPOWERMENT SOCIETY Vol 3 No 1 (2020): February
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang
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DOI: 10.30741/eps.v3i1.578
The activity aims to provide quality management assistance of financial governance on UD “DUA PUTRA†rice mill business in Kutorenon Sukodono, so that the company is able to improve the human resources ability in managing its business management; strengthen the human resources ability in the preparation of bookkeeping regularly and correctly; improve the ability to separate between business and household finances; find easy capital access. The method used in this community service activity has several stages, including initial surveys, interviews in order to find offered problems and solutions, business management assistance, financial management and UKM operational funding assistance. The weakness of partner mainly lies in the limited human resources ability in manage their business, the unavalaibility of human resources who understand business bookkeeping regularly, unseparated business and household finances and limited capital access. Targets to be achieved, include: increase partner skills in running its business sustainably; strengthening the ability of partners in the preparation of bookkeeping regularly and correctly; increasing the ability of partners in separating business and household finances and obtaining easy capital access.