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All Journal Jurnal Ekonomi : Journal of Economic Jurnal Keuangan dan Perbankan EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis WIDYAKALA JOURNAL International Research Journal of Business Studies (E-Journal) Jurnal Pengabdian Masyarakat AbdiMas Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Journal of Multidisciplinary Academic (JRAMB) Jurnal Riset Akuntansi Mercu Buana JMB : Jurnal Manajemen dan Bisnis Jurnal Ilmiah Manajemen Kesatuan Enrichment : Journal of Management Jurnal Cafetaria Quantitative Economics and Management Studies International Journal of Business, Law, and Education Golden Ratio of Finance Management Journal of Management and Digital Business Journal of Innovative and Creativity International Research Journal of Business Studies Asian Journal of Management, Entrepreneurship and Social Science
Sapto Jumono
Universitas Esa Unggul
Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Neuroscience Social Sciences Other

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The Effect of Institutional Ownership and Managerial Ownership on Financial Performance Moderated by Dividend Policy Langgeng Harum Islami; Sapto Jumono; Agus Munandar; Abdurrahman Abdurrahman
Quantitative Economics and Management Studies Vol. 3 No. 6 (2022)
Publisher : PT Mattawang Mediatama Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (290.428 KB) | DOI: 10.35877/454RI.qems1109

Abstract

This study was conducted to explore the effect of institutional ownership and managerial ownership on financial performance with dividend policy as a moderating variable. The contribution of this research is expected to add information at the theoretical/scientific level of corporate management and also positive managerial implications on the management of profit companies. This study was designed to collect data using a moderate regression analysis data panel with EViews 10 application program. The finding in this study is that a negative effect is not significant of the institutional ownership on the financial performance, variable managerial ownership has a positive effect no significant on the financial performance, and dividend policy as homologizes moderator in the relationship institutional ownership on the financial performance then relationship managerial ownership on the financial performance. The managerial implication of this research for shareholders or potential investors is that appropriate analytical tools are needed to determine the company's financial performance so that decisions are taken precisely because it will affect the return on their investment and for management companies, namely to further increase managerial ownership in the company to improve financial performance.
Do Tax Aggressiveness And Dividend Policy Affect The Relationship Between Earnings Management And Cost Of Debt? Case In Energy Sector Indonesia Kartika Sitorus; Abdurrahman Abdurrahman; Eka Bertuah; Sapto Jumono
Asian Journal of Management, Entrepreneurship and Social Science Vol. 3 No. 04 (2023): November, Asian Journal of Management, Entrepreneurship and Social Science
Publisher : Cita Konsultindo Research Center

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

Abstract

Our study investigates how earnings management affects the cost of debt in energy sector firms on the Indonesian Stock Exchange (IDX) period 2015 to 2021. It further involves mediating and moderating the effect of tax aggressiveness and dividend policy. The Structural Equation Modeling (SEM) approach was used to analyze 315 panel data. We found a negative effect of earnings management and audit quality on the cost of debt. Earnings management is found to have a positive effect on tax aggressiveness, while tax aggressiveness has a negative impact on the cost of debt. Tax aggressiveness mediates earnings management-cost of debt effect exhibiting a negative correlation. Lastly, dividend policy is able to strengthen the effect of earnings management on the cost of debt. This research is intended to provide managerial implications for the companies and creditors regarding the asymmetry of financial report information. Policy implications, particularly for fiscal regulators pertaining to tax aggressiveness and financial services authorities concerned with assessing the capability of prospective debtors.
IPTEK MANAJEMEN PORTOFOLIO SAHAM BAGI CALON INVESTOR DI KALANGAN MAHASISWA UNIVERSITAS ESA UNGGUL JAKARTA Sugiyanto, Sugiyanto; Rahayu, Nurjannah Endah; Jumono, Sapto; Fathmala, Chajar Matari
Jurnal Pengabdian Masyarakat AbdiMas Vol 9, No 02 (2022): Jurnal Pengabdian Masyarakat Abdimas
Publisher : Universitas Esa Unggul

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47007/abd.v9i02.6192

Abstract

Berinvestasi saham di bursa memberikan keuntungan yang cukup tinggi, bagi investor yang memahami strategi investasi. Namun bagi investor yang tidak mengetahui strategi berinvestasi saham di bursa akan merugi. Karena faktor ini, investor baru, terutama di kalangan mahasiswa, masih enggan berinvestasi di pasar modal. Untuk meningkatkan literasi masyarakat khususnya investor baru agar tertarik untuk berinvestasi di pasar modal, maka perlu diadakan pelatihan pengelolaan portofolio sebagai sarana untuk melakukan pengelolaan aset investasi. Mitra atau peserta pelatihan ini adalah 60 calon investor yang terdiri dari mahasiswa FEB Universitas Esa Unggul. Pelatihan dilaksanakan dari Juli 2021 hingga Desember 2021. Hasil dari kegiatan ini adalah peningkatan pemahaman konsep investasi dan pembentukan portofolio dari para peserta. Keberhasilan kegiatan abdimas ini terlihat dari semangat dan antusiasme peserta pelatihan untuk mengikuti kegiatan hingga selesai, serta meningkatnya literasi peserta pelatihan dan meningkatnya minat untuk berinvestasi di pasar modal. Kata kunci : Manajemen Portofolio, Asset investasi,literasi keuangan
Faktor-faktor yang mempengaruhi struktur modal pada perusahaan farmasi yang terdaftar di BEI periode 2015-2020 Kristina , Desi; Jumono, Sapto
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 3 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32670/fairvalue.v5i3.2473

Abstract

This study aims to determine the effect of Net Profit Margin, Current ratio , Growth Asset, Firm Size Sales, Assset Structure, and covid-19 condition (dummy) on the Capital Structure (Long Term Debt Equity) in manufacturing companies in the pharmaceutical sub-sector on the IDX for the 2015-2020 period. Using a sampling technique with purposive sampling and obtained 8 issuers with a research period of 6 years (quarters), and the total sample data is 192. The method of analysis in this study is panel data regression. The results of this study indicate that simultaneously the NPM, CR, GA, FZS, AS, and Dummy influence the long-term debt equity (LTDER). Result from GA, AS, and Dummy partially have a significant positive effect on long-term debt equity. While the NPM, CR, and FZS partially have a significant negative influence on long-term debt equity.
Faktor-faktor yang mempengaruhi struktur modal pada perusahaan perdagangan eceran yang terdaftar di BEI periode 2015-2020 Angela, Michelle; Jumono, Sapto
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 3 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32670/fairvalue.v5i3.2474

Abstract

This study aims to determine the factors that affect the capital structure of retail trade sub-sector service companies listed on the Indonesia Stock Exchange for the 2015-2020 period by using purposive sampling as a sampling technique. This research method uses associative research using a quantitative method.. The sample used in this study was 15 companies with a total of 360 observations made for 6 years (quarters). The data analysis method used in this study is panel data regression which combines cross-section and time series data. The results of this study indicate that simultaneously the ROE, CR, AS, SIZE, GSTY, and DUMMY influence the capital structure (long-term debt to equity). The results in this study indicate that ROE, AS, SIZE, and DUMMY partially have a significant positive effect on capital structure (long-term debt to equity). Meanwhile, CR partially has a significant negative influence on capital structure (long-term debt to equity). And for the GSTY variable in this study, the results showed no effect on the capital structure (long-term debt to equity).
Market Power and Bank Liquidity Risk: Implementations of Basel III using Net Stable Funding Ratio Approach Fadli, Jul Aidil; Sakti, Imanuel Madea; Jumono, Sapto
Jurnal Keuangan dan Perbankan Vol 25, No 2 (2021): April 2021
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/jkdp.v25i2.5525

Abstract

Net Stable Funding Ratio (NSFR) published by Basel III as a new standard of bank liquidity risk management. In Indonesia, the Financial Services Authority (OJK) issued the OJK Regulation No. 50/POJK. 03/2017 concerning the obligation to fulfill the NSFR for commercial banks. The research objective is to test the influence of bank market power of assets, loans, and third-party funds toward bank's liquidity risk that measured by NSFR. The research uses a data panel from 37 commercial banks in Indonesia in the period 2018Q1-2019Q4. The hypotheses are examined by using linear regression methods with a random effect model. The result shows that the effect of market power on the risk of bank liquidity is proved. Market power will increase the NSFR, which means the higher the market power, the better management of liquidity risk. This research is expected to contribute theoretically to provide the latest literature on the application of Basel III through the NSFR approach, a current measurement for bank liquidity risk. Furthermore, this research is expected to contribute practically to banks and regulators in the formulation of policies related to market control and bank liquidity risk management. Based on the result, financial consolidation to enhance market power can be a solution to encourage bank liquidity. DOI : https://doi.org/10.26905/jkdp.v25i2.5525
FAKTOR-FAKTOR YANG MEMPENGARUHI PROFITABILITAS DENGAN TATA KELOLA PERUSAHAAN YANG BAIK SEBAGAI VARIABEL MODERAT PADA BANK PEMBANGUNAN DAERAH Anhar, Febri; Abdurrahman, Abdurrahman; Bertuah, Eka; Jumono, Sapto
JURNAL CAFETARIA Vol 5 No 2 (2024): JURNAL CAFETARIA
Publisher : UNIVERSITAS KARIMUN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51742/akuntansi.v5i2.1393

Abstract

This research aims to determine the role of credit risk, liquidity and capital adequacy ratio on profitability moderated by Good Corporate Governance at Regional Development Banks in Indonesia for 2017 - 2022. Data obtained from the annual financial reports of Regional Development Banks and using 23 Regional Development Banks with a total sample 184 banks. Data collection used the purposive sampling method, and the data analysis used was Moderated Regression Analysis (MRA). Data analysis management uses Eviews 13.0 software. This test uses hypothesis testing in the form of the F and t-tests. Apart from that, classical assumption tests are also used in the form of normality tests, multicollinearity tests, autocorrelation tests and heteroscedasticity tests. The results of this research indicate that credit risk has a negative effect on profitability, liquidity and capital adequacy do not affect profitability and good corporate governance can strengthen the relationship between the influence of credit risk, liquidity and capital adequacy on profitability.
The Causality Of Liquidity And Profitability In Indonesian Banking Chajar Matari Fath Mala; Sapto Jumono; Windarko Windarko; Yusuf Iskandar
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 12 No 3 (2024): Juli
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v12i3.5871

Abstract

This research examines the causality between liquidity levels and profitability in Indonesia's banking sector. The study will examine bank profitability and external liquidity from 2012 to 2022, using Net Interest Margin (NIM) and Loan-to-Deposit Ratio (LDR). The econometric analysis of panel data will involve using VAR/VECM techniques. The study discovered that an increase in LDR positively impacts NIM, indicating the bank's ability to maintain liquidity flexibility in the short and long term. However, short-term LDR has a negative impact on NIM. The relationship between NIM and LDR is reciprocal, as the Variance Decomposition Model reveals that NIM has a greater impact on its fluctuations than LDR. On the other hand, LDR has a significantly greater impact compared to NIM. Monetary policymakers should consider NIM and LDR because they impact the bank's long-term strategic planning. Furthermore, there is a need for additional training on NIM and LDR analysis among workers.
Consumer behavior in e-Commercce: The role of ease, security, and price in purchase decisions on Tokopedia Tirta, Yonathan Harun; Jumono, Sapto; Abddurahman, Abddurahman; Jatmiko, Jatmiko
Journal of Management and Digital Business Vol. 4 No. 3 (2024): Journal of Management and Digital Business
Publisher : Nur Science Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53088/jmdb.v4i3.1296

Abstract

This study examines the influence of perceived price, perceived security, and perceived ease of use on consumer purchase decisions on the Tokopedia application. This quantitative study uses an online survey distributed via Google Forms, targeting 100 respondents who are new and active Tokopedia users in the East Cengkareng area. The data were analyzed using multiple linear regression. The findings suggest that perceived ease of use, perceived security, and perceived price significantly affect consumer purchase decisions on the Tokopedia platform. This research contributes to understanding how key factors like convenience, security, and pricing perceptions shape online consumer behavior in e-commerce platforms, specifically Tokopedia. The study's results provide insights for e-commerce businesses, particularly Tokopedia, to enhance user experience by focusing on ease of use, improving security measures, and offering competitive pricing to influence purchasing decisions effectively.
The Analysis of Typology Klaassen on Deposits and Credits at Regional Development Banks in Java and Bali Mala, Chajar Matari Fath; Jumono, Sapto
WIDYAKALA JOURNAL : JOURNAL OF PEMBANGUNAN JAYA UNIVERSITY Vol 12, No 1 (2025): Urban Lifestyle and Urban Development
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat UPJ

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36262/widyakala.v12i1.1201

Abstract

The purpose of this study is to examine RDB (Regional Development Bank) performance in 6 provinces: Bali, DKI Jakarta, West Java and Banten, Central Java, East Java, and Yogyakarta from 2012 to 2022 using the Klaassen  Typology for evaluating banks by credit-to-deposit ratios and growth against provincial averages. Although regional development banks (RDBs) are crucial for regional economic development, previous studies have not provided a comparative framework to understand the disparity of credit and deposit growth between RDBs in different provinces. The result shows strong credit growth of Bank Bali without consistent, good credit management in Bank DKI while the deposits are not managed well, then Bank Jabar-Banten, which maintained the market share but lack of deposit strategy, while Bank Jateng still outperformed in most provincial growth, albeit at times, the growth is fluctuant, happened to Bank Jatim that shows inconsistent performance only to recover in recent years, and Bank DIY still achieved strong credit while poor in deposit. This study also suggests expanding the lending portfolios, looking for niche market opportunities, adopting financial technology, and having better credit distribution employments in line with regional economic growth along with better consumer education programs to improve the RDB performance. The results also help fill a research gap in structured performance evaluation for RDBs, and they help elucidate the need for tailored banking strategies that effectively sustain financial stability at the regional level.
Co-Authors Abddurahman, Abddurahman Abdurahman Abdurrahman Abdurrahman Abdurrahman Abdurrahman Abdurrahman Abdurrahman Abdurrahman Adhikara, Muhammad Fachruddin Arrozi Agus Munandar Alfian Yudha Sasongko Angela, Michelle Anhar, Febri Anisya Suwardi Anugrah, Faisal Bobby Cornelius Chajar Matari Fath Mala DB Hakim, DB Hakim Dedi Budiman Hakim Dwi Ramadani Eka Bertuah Erliza Noor Fadli, Jul Aidil Fathmala, Chajar Matari Hakim, Dedi Budiman Imanuel Madea Sakti Jatmiko Jatmiko Kartika Sitorus Kristina , Desi Laksono Trisnantoro Langgeng Harum Islami LIA AMALIA M Firdaus, M Firdaus M. Ikhsan Mala, Chajar Matari Fath MF. Arrozi Adhikara Muhamad Firdaus Noel Singgih Haryo Pradono Rahayu, Nurjannah Endah Royhisar Martahan Simanungkalit SL Hastirin Djulijanti SL Hastirin Djulijanti Solly Aryza Sri Handayani Sugiyanto - Suharna, Jaka TATI NURHAYATI Tirta, Yonathan Harun Windarko Windarko Yusuf Iskandar Zahra, Ghaida Tsuraya