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All Journal Journal of Economics, Business, & Accountancy Ventura EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Journal of Economic, Bussines and Accounting (COSTING) juremi: jurnal riset ekonomi Jurnal Indonesia Raya
Nikmah Nikmah
Faculty Of Economics And Business, Universitas Bengkulu
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Energy Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Nursing Public Health Social Sciences Other

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EARNINGS MANAGEMENT AT PUBLIC COMPANIES WITH EMPLOYEE STOCK OWNERSHIP PROGRAM (ESOP) Edy Suranta; Pratana Puspa Midiastuty; Nikmah Nikmah; Ariana Satri Andina
Journal of Economics, Business, & Accountancy Ventura Vol 13, No 2 (2010): August 2010
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v13i2.413

Abstract

This research investigates the significant differences of discretionary total accrual between ESOP companies and non ESOP ones as listed at Indonesia Stock Exchange (IDX), and significant differences of stock return before and after implementing ESOP as well as the significant differences of stock return in every single stage of ESOP. This research was conducted on 11 companies doing the ESOP and other 11 ones without doing the ESOP during 1999-2004. The test is by means of windows period during three years before the ESOP, in the year of ESOP taking place, and in the three years after the ESOP. The model used for examining earnings management is the modified Jones model. The proxy of earnings management is discretionary total accrual and the measurement of stock price is stock return. This research was analyzed using independent sample t test and paired sample t test. The results showed that the companies as the sample in this research did the earning management increased their income in the period of three to two years before ESOP and increase their income in the period of one year before ESOP and for the following years after the ESOP. Yet, there are no significant differences of discretionary total accrual between these two groups. There was not any evidence of significant differences of stock return before and after time of ESOP and neither significant differences of stock return in every stage of ESOP but found that negative stock return occurred after and during three stages of the ESOP.
KETAKUTAN, PERAN INVESTOR INSTITUSI DAN PERILAKU HERDING DALAM FASE PANDEMI COVID 19 Fenny Marietza; Nikmah Nikmah; Fitrawati Ilyas; Indah Oktari W
Juremi: Jurnal Riset Ekonomi Vol. 2 No. 5: Maret 2023
Publisher : Bajang Institute

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Abstract

This study aims to examine the effect between fear of death caused by the covid 19 virus and institutional ownership on herding behavior in companies listed on the LQ45 index (JSII) in the period from 2019 to 2021. The fear variable with the GFI index is a variable that has never been used before by previous studies to be a variable that can estimate whether fear can affect herding behavior. The sample of this study is companies listed on the LQ45 Index on the IDX from 2019 to 2021. The analysis method used is multiple linear regression assisted by Eviews in data processing. The results showed that the fear associated with the global mortality index was able to influence the occurrence of herding behavior on the LQ45 index. Meanwhile, the role of institutional ownership in companies on the IDX is unable to influence the occurrence of herding behavior. This study also proved that at the end of the year and the beginning of 2020 (honeymoon phase) using rolling window regression. It is proved that there has been a herding behavior caused by the fear of investors.
PEMBERDAYAAN MASYARAKAT MELALUI PELATIHAN PENGELOLAAN BADAN USAHA MILIK DESA (BUMDES) PADA KECAMATAN UJAN MAS KABUPATEN KEPAHIANG Fachruzzaman Fachruzzaman; Eddy Suranta; Abdullah Abdullah; Nikmah Nikmah; Pratana Puspa Midiastuty; Isma Coryanata
Jurnal INDONESIA RAYA (Pengabdian pada Masyarakat Bidang Sosial, Humaniora, Kesehatan, Ekonomi dan Umum) Vol 4, No 1 (2023)
Publisher : Perkumpulan Dosen Muda Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37638/indonesiaraya.4.1.11-16

Abstract

BUMDes diharapkan dapat memberikan kontribusi bagi masyarakat dan desa dalam upaya pengembangan usaha, pembangunan desa, dan juga pemberdayaan masyarakat. Akan tetapi pada kenyataanya BUMDes yang ada di Kecamatan Ujan Mas Kabupaten Kepahiang belum secara optimal memberikan kontribusinya. Kegiatan BUMDes hanya menjalankan usaha simpan pinjam dan toko menjual sembako dengan skala kecil. Permaslahan yang dihadapi oleh BUMDes yaitu kurangnya program kegiatan pemberdayaan masyarakat dan tingkat ekonomi masyarakat desa khususnya di Kecamatan Ujan Mas Kabupaten Kepahiang. Metode pendekatan yang dilakukan dalam kegiatan pengabdian ini adalah dengan melakukan pelatihan pada kepala desa, perangkat desa, pengelola BUMDes dan perwakilan anggota masyarakat di Kecamatan Ujan Mas Kabupaten Kepahiang sebanyak 40 orang. Hasil dari pengabdian ini tentunya BUMDes sebagai badan usaha yang memanfaatkan dana desa dapat memberikan kontribusi lebih bagi masyarakat dan desa. Adanya komitmen bersama dari seluruh warga desa untuk menjadikan desa mereka memiliki usaha yang dijalankan melalui BUMDes yang modalnya bukan saja berasal dari dana desa juga bisa berasal dari investasi masyarakat desa maupun dari dana pinjaman. BUMDes dapat mengatasi permasalahan-permasalahan BUMDes terkait dengan pembayaran gaji bagi pengelola BUMDes, Optimalisasi pengelolaan potensi wisata, dan BUMDes supaya dapat mengoptimalkan peningkatan pendapatan terutama BUMDes yang bergerak dibidang usaha jual beli sembako.
The Role Of Managerial Ownership In The Relationship Of Debt Policy To Shareholder Value In Financial Companies In Indonesia Putri Regina Prayoga; Nikmah Nikmah
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 12 No 1 (2024): Januari
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v12i1.5149

Abstract

This study aims to determine the effect of debt policy on shareholder value with managerial ownership as a moderation variable. The research sample used financial companies listed on the Indonesia Stock Exchange during 2019-2022. The analysis method uses multiple regression tests and MRA (Moderator Regression Analysis) tests. The results of this study show that debt policy proxied by DAR has a positive effect on shareholder value, managerial ownership has a negative effect on shareholder value and managerial ownership is proven to moderate the relationship of debt policy to shareholder value. Debt policy proxied by DER has no effect on shareholder value, and managerial ownership also has no effect on debt policy.
Pengaruh Penggunaan Mobile Banking Bri Terhadap Continuance Intention Pada Generasi Z Antika Sari; Nikmah Nikmah
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 3 (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.v7i3.8208

Abstract

Mobile banking is a bank payment transaction service that allows customers to carry out various transactions using smartphones. This research aims to examine the relationship between variables in predicting the intention to continue using BRI mobile banking in generation Z. The variables in this study are continuous intention, satisfaction, calculative commitment, affective commitment, trust, perceived service value, alternative quality, and anxiety. This research method uses quantitative methods, and data collection techniques in this research were carried out using questionnaires and purposive sampling design. The number of respondents was 198 respondents with generation Z research objects. Before the data was analyzed for hypothesis testing, the data was first tested for reliability and validity to ensure that the measures measured were good. Then, the data was analyzed for hypothesis testing using PLS structural equation modeling (SEM). The results of this analysis show that all hypotheses can be supported or are significant. This research also conveys limitations and suggestions for further research. Keywords: Intention To Continue Using, SEM, BRI Mobile Banking, Generation Z
Predicting Future Cash Flows Using Autoregressive Integrated Moving Average (ARIMA) Vika Fitranita; Rola Tri Rahayu; Eddy Suranta; Nikmah Nikmah; Halimatusyadiah Halimatusyadiah
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 12 No 2 (2024): April
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v12i2.5450

Abstract

This study aims to provide empirical evidence of the ability of operating cash flows to predict future cash flows, ability of net income to predict future cash flows and proves that net income is better at predicting future cash flows compared to operating cash flows. This study was tested using autoregressive integrated moving average analysis. The samples used in this study are tourism, hotel, and restaurant companies listed on the Indonesian Stock Exchange in 2018-2022. The sample in this study was selected using purposive sampling method with a total sample of 418 observations. Before forecasting, the stationarity of the data is seen through ACF and PACF plots and unit root test. The results showed that the operating cash flow data did not meet the assumption of stationarity, so the first differencing process was carried out so that the data obtained was stationary so that the best operating cash flow model for predicting future cash flows was the ARIMA model (3,1,0) and for net income data, it had fulfilled the stationarity assumption, so it was not the differencing process is carried out so that the best model of net income is in forecasting ARIMA's future cash flows (3,0,0).
Co-Authors Abdullah Abdullah Antika Sari Ariana Satri Andina Eddy Suranta Edy Suranta Fachruzzaman - Fenny Marietza Fitrawati Ilyas Halimatusyadiah Halimatusyadiah Isma Coryanata Muhammad Robby Arjoen Pratana Puspa Midiastuty Putri Regina Prayoga Rola Tri Rahayu Vika Fitranita Wijayanti, Indah Oktari