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All Journal Jurnal Keuangan dan Perbankan PROFIT : Jurnal Administrasi Bisnis Journal of Auditing, Finance, and Forensic Accounting Jurnal Akuntansi dan Perpajakan Jurnal Riset Pendidikan Ekonomi AFRE Accounting Financial Review Jurnal Penelitian Teori & Terapan Akuntansi (PETA) Jurnal Riset Inspirasi Manajemen dan Kewirausahaan International Journal of Economics, Business and Accounting Research (IJEBAR) Jurnal Manajemen Jurnal Sosial dan Teknologi Wiga : Jurnal Penelitian Ilmu Ekonomi Journal of Comprehensive Science Journal of Accounting Research, Organization and Economics (JAROE) Enrichment: Journal of Multidisciplinary Research and Development
Apriyanto, Gaguk
Universitas Merdeka Malang
Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Social Sciences

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Rasio Keuangan dalam Memprediksi Pertumbuhan Laba Pada Perusahaan Tambang Minyak dan Gas Bumi Yang Terdaftar Di Bursa Efek Indonesia, Periode 2012-2016 Nenik Mey Yetty; Prihat Assih; Gaguk Apriyanto
Jurnal Riset Inspirasi Manajemen dan Kewirausahaan Vol 2, No 1 (2018): Jurnal Riset Inspirasi Manajemen dan Kewirausahaan
Publisher : Sekolah Tinggi Ilmu Manajemen Indonesia (STIMI) Banjarmasin

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (311.975 KB) | DOI: 10.35130/jrimk.v2i1.29

Abstract

This study aimed to examine the influence of independent variabel : Current ratio (X1), Debt to Equity Ratio (X2), Total Asset Turnover (X3), Net Profit Margin (X4) and Return on Equity (X5) the Growth Profit (Y) in the period 2012-2016. The research is using secondary data that obtained from Bursa Efek Indonesia (BEI). Sampling technique that used on this research is purposive sampling. The number of samples in this research is about 7 company. Hypothesis testing is done by using multiple linear regression analysis. Result of the research shows that theres positive influence between variabel current ratio, debt to equity ratio, total asset turnover, net profit margin. Return on equity proved no significant effect on against the growth of profit in oil and word gas campany in period 2012-2016.
Analisis Pengaruh Rasio Early Warning System Terhadap Financial Solvency Pada Perusahaan Asuransi Jiwa Syariah Di Indonesia Kris Ulfan; Sutriswanto Sutriswanto; Gaguk Apriyanto
Wiga : Jurnal Penelitian Ilmu Ekonomi Vol. 8 No. 1 (2018): Maret 2018
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/wiga.v8i1.232

Abstract

This study aims to examine the influence of the Early Warning System ratio which consist of surplus change ratio, claim load ratio, cost management ratio, liquidity ratio and premium growth ratio to financial solvency of sharia life insurance company in Indonesia period 2012 - 2016. The data used are secondary data obtained from the website of Asosiasi Asuransi Syariah Indonesia ( AASI ). Sampling technique used in this research is purposive sampling. The sample used in this research is 10 sharia life insurance companies . Hypothesis testing by using multiple linear regression analysis. The results of this study prove that financial solvency at the sharia fairyde 2012 - 2016, with an average value of 507.68% with a minimum financial solvency of 126.83 % and a maximum value of 2447.50 %. The variables that affect the financial solvency in this period of research are the ratio of claims expense and liquidity ratio which shows the negative and significant influence. Surplus change ratios, management expense ratios, the ratio of premium growth proved to be no significant effect on financial solvency . The ratio of Early Warning System in this study proved to have an effect on the financial solvency at the predictive ability level of 25.5% as shown in the adjusted R square value. Other variables not found in this research have influence to financial solvency equal to 74,5%.
COMPANY PERFORMANCE APPRAISAL USING THE BALANCE SCORECARD METHOD TO IMPROVE PERFORMANCE IN PUBLIC COMPANIES JASA TIRTA I Supriyadi Eko Prasetiyo; Mohammad Burhan; Gaguk Apriyanto
Profit: Jurnal Adminsitrasi Bisnis Vol. 15 No. 1 (2021): Profit : Jurnal Administrasi Bisnis
Publisher : FIA UB

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (548.117 KB) | DOI: 10.21776/ub.profit.2021.015.01.1

Abstract

Jasa Tirta I Public Company is a state-owned company engaged in the management of water resources. The quality of the performance of an organization can be known by measuring the performance of the achievement of performance indicators. Comprehensive planning of performance indicators is needed. This study aims to determine the performance measurement of Perum Jasa Tirta I by the Balanced Scorecard method and then analyzed by the PDCGA (Plan-Do-Check-Goal-Action) method for continuous improvement to improve company performance. The research method used in this study uses a mixed-method approach. The results showed that the measurement of public performance based on the Balanced Scorecard Perum Jasa Tirta I 2015-2019 method is divided into 4 approaches: financial perspective, customer perspective, internal business process perspective, and learning & growth perspective including good performance. Judging from the financial perspective it is included in the very good category. From the customer perspective, it is included in the excellent category. From the internal business perspective it is classified as quite good, Electricity Raw Water Service indicators reached 93% of the 100% target and environmental management achieved 97% of the 100% target. From the perspective of learning & growth in the excellent category.
Pengaruh Pendapatan Daerah dan Dana Perimbangan Dengan Belanja Modal Sebagai Variabel Intervening Dalam Meningkatkan Indeks Pembangunan Manusia Januario Moises Boling; Gaguk Apriyanto; Harmono Harmono
Journal of Comprehensive Science (JCS) Vol. 2 No. 1 (2023): Journal of Comprehensive Science (JCS)
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/jcs.v2i1.230

Abstract

Pada fenomena pandemi covid-19 membuat Pemerintah daerah harus memberikan suatu perhatian yang baik dalam menangani pandemi covid-19 dengan meningkatkan suatu daerah yang mandiri dengan harapan dapat memaksimalkan Pendapatan Asli Daerah, Dana Alokasi Umum, Dana Alokasi Khusus dan Dana Bagi Hasil serta Belanja Modal sebagai suatu mediasi dalam meningkatkan meningkatkan Indeks pembangunan manusia untuk kesejahteraan rakyatnya. Tujuan dalam penelitian ini untuk mengetahui apakah PAD, DAU, DAK dan DBH berpengaruh langsung dan tidak secara langsung terhadap IPM dengan Belanja Modal sebagai variabel intervening disetiap Kota/Kabupaten Jawa Timur. Dalam penelitian ini menggunakan data pada tahun 2018-2021 dengan teknik pengambilan data purposive sampling pada 38 Kota/Kabupaten Jawa Timur. Teknik analisis data menggunakan analisis linear berganda dan analisis jalur (Path analysis) dengan pendekatan kuantitatif. Hasil persamaan substruktur 1 menunjukan PAD, DAU, dan DBH berpengaruh secara langsung terhadap Belanja Modal sedangkan DAK tidak berpengaruh secara langsung terhadap Belanja Modal. Dalam hasil substruktur 2 menunjukan PAD, DAU, DAK dan Belanja Modal berpengaruh secara langsung terhadap IPM sedangkan DBH tidak berpengaruh secara langsung terhadap IPM. Pada substruktur 3 menunjukan Belanja Modal mampu memediasi secara parsial hubungan antara PAD, DAU, dan DBH terhadap IPM sedangkan Belanja Modal tidak mampu memediasi DAK terhadap IPM.
How does Women Entrepreneurship Matter to Financial Performance? Insights from Entrepreneurs Accessing Islamic Microfinance Services Rr. Suci Palasari; Sari Yuniarti; Gaguk Apriyanto; Edi Subiantoro; Sugeng Haryanto
Journal of Accounting Research, Organization and Economics Vol 6, No 3 (2023): JAROE Vol. 6 No. 3 December 2023
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jaroe.v6i3.34460

Abstract

Objective –This research aims to analyze the influence of women's entrepreneurship orientation on financial performance. It specifically focuses on women entrepreneurs, acknowledging their proven significant contributions to society and the country through MSME businesses.Methodology –This paper explores the potential for women's involvement in diverse productive activities through MSME businesses aimed at enhancing family welfare. The research focuses on entrepreneurs accessing microfinance services through the National Amil Zakat Agency (BAZNAS) Malang, Indonesia, encompassing a total of 250 MSMEs. The final sample consists of 153 women entrepreneurs. The study employs a descriptive quantitative approach, utilizing questionnaires and annual financial reports. Partial Least Squares (PLS) analysis is conducted using the Smart-PLS program.Results –The findings highlight the significance of women’s entrepreneurship orientation in driving the financial performance of MSMEs. This study also indicated that indicators of women's entrepreneurship orientation that significantly contribute to financial performance include internal locus of control, characteristics of a women’s entrepreneur having high initiative. Second, the need for achievement is represented by a characteristic of a woman entrepreneur who can contribute to better performance. Third, self-reliance is represented by the characteristics of a women’s entrepreneur able to be responsible in running her business. Lastly, extroversion is represented with characteristics of an energetic women’s entrepreneur are full of enthusiasm in running her business. It emphasizes the positive impact that such orientation can have on the financial outcomes of microenterprises, particularly when considering the business tenure they have been operating.Research limitations/implications – This research collected data from various types and levels of business sectors, making it less focused. Additionally, the respondents were only those residing in the city of Malang, while BAZNAS has a broader geographical coverage.Novelty/Originality –This implies that women's entrepreneurship orientation is crucial for the growth of microbusiness practitioners. Notably, those with a strong entrepreneurial mindset usually achieve good financial performance.
Determinants of Market Capitalization and Effect on Sharia Stock Returns in the Jakarta Islamic Index Akidah Fitrah; Gaguk Apriyanto; Harianto Respati
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 6, No 4 (2022): IJEBAR, Vol. 6 Issue 4, December 2022
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v6i4.6944

Abstract

The aims of this study is to test and obtain empericial evidence regarding the effect of the effect of EPS, EPS, ROA, ROE, ROI, Inflation, Interest Rate, Exchange Rate Rupiah against USD and Indonesian Crude Price on Market Capitalization and the mediating effect of Market Capitalization on Stock Returns Jakarta Islamic Index Indonesia. This study is a causal study with a quantitative approach. The sample was selected by purposive sampling. The data used is secondary data. Dana analysis used data panel regression. Based on results of study, various empirical evidences were found. EPS, PER, ROA and ROE has a positive effect and significant on Market Capitalization. ROI and Interest Rate has a negative effect and significant on Market Capitalization. Inflation and Indonesian Crude Price has a positive and insignificant on Market Capitalization. Exchange Rate Rupiah against USD has a negative effect and insignificant on Market Capitalization. Market Capitalization has a negative and insignificant on Stock Returns. The Market Capitalization cannot as a information for investors in predicting stock returns, because the Market Capitalization is not necessarily able to provide high stock returns.
Peran Kompetensi Sumber Daya Manusia Dan Sistem Pengendalian Internal Terhadap Kualitas Laporan Keuangan Melalui Pemanfaatan Teknologi Informasi Pada Badan Pendapatan Pengelolaan Keuangan Dan Aset Daerah Kabupaten Kupang Eloi Diana Nokas; Norman Sitinjak; Gaguk Apriyanto
Jurnal Sosial Teknologi Vol. 2 No. 10 (2022): Jurnal Sosial dan Teknologi
Publisher : CV. Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/jurnalsostech.v2i10.428

Abstract

Penelitian ini bertujuan untuk menguji pengaruh kompetensi sumber daya manusia dan sistem pengendalian intern terhadap kualitas laporan keuangan pemerintah daerah dengan pemanfaatan teknologi informasi sebagai variabel moderasi pada Badan Pengelola Keuangan dan Aset Kabupaten Kupang. Data yang digunakan dalam penelitian merupakan data primer yang dikumpulkan melalui survei kuesioner secara langsung. Penelitian ini menggunakan sampel sebanya 60 orang. Analisis data menggunakan analisis regresi linear berganda untuk hipotesis 1 dan 2. Untuk hipotesis 3 menggunakan uji interaksi atau moderate regression analysis (MRA). Hasil penelitian dengan analisis regresi linear berganda menunjukkan bahwa bahwa kompetensi sumber daya manusia dan sistem pengendalian intern secara signifikan berpengaruh terhadap kualitas laporan keuangan pemerintah daerah. Adapun analisis variabel moderating dengan uji interaksi atau moderate regression analysis (MRA) menunjukkan bahwa pemanfataan teknologi informasi mampu memoderasi pengaruh kompetensi sumber daya manusia terhadap kualitas laporan keuangan pemerintah daerah. Hasil penelitian juga menunjukkan bahwa pemanfaatan teknologi informasi mampu memoderasi pengaruh sistem pengendalian intern terhadap kualitas laporan keuangan pemerintah daerah
The effect of profitability and liquidity on the value of companies with capital structure as an intervening variable Hidayatul Mukhtaro; Gaguk Apriyanto; Harianto Respati
Enrichment: Journal of Multidisciplinary Research and Development Vol. 1 No. 10 (2024): Enrichment: Journal of Multidisciplinary Research and Development
Publisher : International Journal Labs

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55324/enrichment.v1i10.87

Abstract

This research aims to describe profitability, liquidity, capital structure, and firm value; analyze the influence of profitability on capital structure; analyze the influence of liquidity on capital structure; analyze the influence of profitability on firm value; analyze the influence of liquidity on firm value; analyze the influence of capital structure on firm value; analyze the indirect effect of profitability on firm value through capital structure; and analyze the indirect effect of liquidity on firm value through capital structure. The population in this study consists of 27 listed companies. The sampling technique used is purposive sampling with criteria that provide financial reports for 4 years, from 2019 to 2022. Based on these criteria, a total of 13 companies were selected as samples. The data analysis technique used is path analysis. The results of the analysis show that profitability has a significant influence on capital structure. However, liquidity does not have a significant influence on capital structure. Profitability does not have a significant influence on firm value, whereas liquidity has a significant influence on firm value. Capital structure does not have a significant influence on firm value. Additionally, profitability does not have an indirect influence on firm value through capital structure, and neither does liquidity.
The Triple Pillar Of MSMEs Development: Financial Literacy, Inclusion, And Financial Management Indyah Herdiyanti; Sari Yuniarti; Gaguk Apriyanto
Jurnal Manajemen Vol. 28 No. 2 (2024): June 2024
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jm.v28i2.1706

Abstract

This research aims to present empirical data demonstrating how financial management mediates the relationship between financial inclusion and financial literacy on the MSMEs' development. This particular type of research takes the form of explanatory research with the population of MSME actors in the environment-based tourism village of Sanankerto, Malang Regency. The study sample amounted to 125 taken through the purposive sampling method. Primary data from questionnaire findings given to respondents directly make up the utilized data. Data analysis in the form of PLS-SEM results indicates that financial management is positively impacted by financial literacy and financial inclusion and that these factors positively impact the MSMEs' development. It was also shown that financial management can mediate between financial inclusion and financial literacy in the MSME's development.
Co-Authors Achmad Firdiansjah Akidah Fitrah Bagus Setyawan Edi Subiantoro Eloi Diana Nokas Hidayatul Mukhtaro Indyah Herdiyanti Januario Moises Boling Kris Ulfan Maria Dwi Jemunu Marija Marija Maxion Sumtaky Mohammad Burhan Nenik Mey Yetty Norman Sitinjak Parawiyati Parawiyati Prihat Assih Respati Respati Rizal Tri Arifiyanto Rohmatin, Binti Lailatur Rr. Suci Palasari Sari Yuniarti Sihwahjoeni Sihwahjoeni Sugeng Haryanto Supriyadi Eko Prasetiyo Sutriswanto Sutriswanto Sutriswanto, Sutriswanto Sutriswanto, Sutriswanto Ulfan, Kris Ulfan, Kris Vinsensius Vinsensius Vinsensius Vinsensius Yetty, Nenik Mey