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Analisis Pengaruh Good Corporate Governance Terhadap Kinerja Keuangan (Studi Pada PT. Bank Rakyat Indonesia, Tbk. Periode 2018-2021) Karnila Ali; Febiyanto; Reza Gunarti
Jurnal Manajemen DIVERSIFIKASI Vol. 4 No. 1 (2024): Maret
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/diversifikasi.v4i1.3247

Abstract

The financial industry such as banking is a source of tax revenue in Indonesia. The purpose of this study is to examine the effect of Good Corporate Governance on financial performance. The concept that BRI can apply to realize good corporate governance is applied to the idea of ​​Good Corporate Governance (GCG). The type of research used is a type of quantitative research. This study uses secondary data obtained from the annual report of the Bank Rakyat Indonesia (BRI) company. The company performance used in this study uses ROA as a measure and as a variable. The sample used in this research is the annual report of PT. Bri period 2018-2021. Data were analyzed using multiple regression analysis with the help of the SPSS 25 program. The results of this study showed (1). The Board of Directors influences financial performance (2). The Board of Commissioners has an influence on financial performance.
Pengaruh Faktor-Faktor Fundamental Mikro Terhadap Return Saham Pada Perusahaan Transportasi Yang Terdaftar Pada Bursa Efek Indonesia Bambang Suhada; Karnila Ali; Nurul Fitriani
Jurnal Manajemen DIVERSIFIKASI Vol. 4 No. 1 (2024): Maret
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/diversifikasi.v4i1.3278

Abstract

This research aims to analyze and test the influence of micro-fundamental factors on stockreturns. This Research Is A Quantitative Research Using A Sampling Technique Method ThatObtains 12 Sample Companies. The population of this study are transportation companieslisted on the Indonesia Stock Exchange which are continuously issuing financial reports from2016-2020. This Research Uses Secondary Data Obtained from www.idx.co.id. This analysismethod uses panel data regression and classical assumptions. The results of this studyindicate that the micro-fundamental factors for stock returns have a T-test value (Fstatistic)of 0.476295 > 0.005. While the F test shows the influence value is -0.008064 <0.00. Fromthe calculation of the R value, the results of the determination test conducted in this studyresulted in an r value in the upper table of x1 = 0.1309, where the r value was > 0.005 andwas declared to have no effect. X2 = 0.7900 where the value of r > 0.005 means it has noeffect. X3 = 0.6598 where the value of r > 0.005 means it has no effect.
Analisis Kinerja Keuangan Dengan Pendekatan Economic Value Added Pada PT. Bank Muamalat Indonesia Tbk. Karnila Ali; Ardiansyah Japlani; Naelia Zaini
Jurnal Manajemen DIVERSIFIKASI Vol. 4 No. 3 (2024): September
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/diversifikasi.v4i3.3500

Abstract

Measurement based on financial ratios is very dependent on the accounting method or treatment used in preparing the company's financial statements, so often the company's performance looks good and increases, actually performance does not increase and even decreases. To overcome these problems, performance measurement can be used with an Economic Value Added (EVA) approach to measure performance based on value or measure economic added value generated by the company as a result of management activities or strategies. Based on the research objectives, is descriptive research with a quantitative approach. The design used is descriptive analytics, a research method where a researcher identifies and measures variables, researchers also look for relationships between variables to explain the observed event or phenomenon. This study analyzes the financial performance of PT. Bank Muamalat Indonesia Tbk. through its Financial Statements in 2019-2021 uses the Economic Value Added approach. EVA at Bank Muamalat Indonesia, Tbk. has increased, except in the second year of research, namely in 2020 there has been a decrease but it is still in a positive EVA state. So it can be said that Bank Muamalat's Economic Value Added in the research period, namely 2019-2021, has an EVA value that is always 0 (positive), and shows that the rate of return generated by the company exceeds the value of capital costs. Based on the presentation and analysis results in the previous chapter, it can be concluded that the value of EVA PT. Bank Muamalat Indonesia Tbk. Period 2019 to 2021 Shows positive economic added value (0). So it can be said that in 2019 to 2021 PT. Bank Muamalat Indonesia Tbk. has been able to create economic added value for the company and increase the wealth of its shareholders. Keywords : Financial Statements, Financial Performance, EVA
Analisis Faktor-Faktor Yang Mempengaruhi Tingkat Underpricing Saham Pada Perusahaan Sektor Healthcare Yang Melakukan Initial Public Offering (IPO) Di Bursa Efek Indonesia Tahun 2018 Karnila Ali; Sri Retnaning Rahayu; Ganis Delvia
Jurnal Manajemen DIVERSIFIKASI Vol. 4 No. 2 (2024): Juni
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/diversifikasi.v4i2.3501

Abstract

This study aims to study the factors that affect underpricing in IPO shares, this is intended so that companies that will go public can anticipate the risk of loss. This study tries to identify these factors in healthcare sector companies that IPO in 2018. Some factors that can affect underpricing are underwriter reputation, stock offering percentage and profitability.This study uses a quantitative type of research. The sampling technique in this study uses purposive sampling with the aim of obtaining samples that are in accordance with the purpose of the study. This study took the population of healthcare sector companies that conducted IPOs on the IDX from 2018. During 2018 there were 3 issuers in the healthcare sector that conducted IPOs on the IDX. Then it was re-selected into 2 company stocks as a research sample. The analysis used in this study used descriptive statistical data analysis and classical assumption tests. What is then tested using multiple regression analysis consisting of hypothesis test, F test and THail test from this study are: 1. Underwriter's reputation negatively affects the level of underpricing. 2. The Share Offering Percentage has a positive effect on the level of underpricing. 3. ROE profitability has a positive effect on the level of underpricing
Pengaruh Inflasi Dan Suku Bunga Terhadap Retrun Saham Dengan Profitabilitas Sebagai Variabel Moderating Pada Perusahaan Industri Barang Konsumsi (Subsektor Rokok) Tahun 2019-2021 Febriyanto; Karnila Ali; Mutiara Wika Azyaza
Jurnal Manajemen DIVERSIFIKASI Vol. 4 No. 3 (2024): September
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/diversifikasi.v4i3.3537

Abstract

This study aimed at determining whether there was an effect of inflation and interest rates retrun stocks with profitability as a moderating variable. This research method applied documentation techniques with a quantitative approach. It was conducted at the cigarette sub-sector companies listed on the Indonesia Stock Exchange (IDX) which were still actively listed during the 2019-2021 period. The research sample was taken purposively which totally from 4 companies. The data of this study were analyzed by the classical assumption test, namely the normality test, multicollinearity test, heteroscedasticity test, and auto correlation test. To test the hypothesis, this study utilized panel data regression test with the common effect model technique, fixed effect model, and random effect model. Selection of the technique was done by doing the chow test, hausman test, lagrange multiplier test and test the moderating variable. Based on the results of the study showed that 1) The inflation has no significant effect on stock returns. 2) The interest rates have no significant effect on stock returns. 3) The profitability has a significant effect and strengthens the relationship between inflation and stock returns. 4) The profitability has a significant effect and strengthens the relationship between interest rates and stock returns.
Pengaruh Ukuran Perusahaan, Profitabilitas, Dan Free Cash Flow Terhadap Kebijakan Hutang Pada Perusahaan Sub Sektor Kosmetik Dan Keperluan Rumah Tangga Yang Terdaftar Di Bursa Efek Indonesia Karnila Ali; Fitriani; Dina Fitriani
Jurnal Manajemen DIVERSIFIKASI Vol. 4 No. 2 (2024): Juni
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/diversifikasi.v4i2.3693

Abstract

This study was aimed at determining whether there was an effect on company size,profitability, and free cash flow on debt policy in cosmetics and household goods sub-sectorcompanies in the 2019-2021 period, where the DER value of the company has fluctuated andeven increased and the company has experienced a decrease in revenue. This research usedquantitative methods. The sampling technique in this study used purposive sampling, namelythe sampling technique with certain considerations according to research needs. The sampleused in this study amounted to 6 companies. The study was analyzed by descriptive statisticalanalysis and the classic assumption test which consisted of the normality test,multicollinearity test, autocorrelation test, and heteroscedasticity test. Testing the researchhypothesis was carried out through panel data regression testing with the common effectmodel, fixed effect model, and random effect model techniques. The selection of thistechnique used the Chow test and the Hausman test, so the model chosen in this study was thefixed effect model. Furthermore, hypothesis testing was carried out through the t test, f test,and the coefficient of determination test (R2). The results of the study showed; Company sizehas no effect on debt policy, Profitability has a negative and significant effect on debt policy, Free cash flow has a positive and significant effect on debt policy, and Firm size,profitability, and free cash flow have a significant effect on debt policy.
Pengaruh Profitabilitas Dan Solvabilitas Terhadap Income Smoothing Dengan Good Corporate Governance Sebagai Variabel Moderating Pada PT. Bank Muamalat Indonesia Tbk Febiyanto; Karnila Ali; Siti Khoiroh
Jurnal Manajemen DIVERSIFIKASI Vol. 4 No. 2 (2024): Juni
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/diversifikasi.v4i2.3748

Abstract

This study aims to determine whether profitability (ROA), solvency (DER), and good corporate governance are able to moderate the effect of profitability (ROA) on income smoothing at PT.Bank Muamalat Indonesia Tbk. To find out whether Good Corporate Governance is able to moderate the effect of solvency (DER) on income smoothing at PT. Bank Muamalat Indonesia Tbk. This research is a descriptive quantitative research by collecting data through financial reports at PT Bank Muamalat Tbk for the 2019-2021 period. The data collection technique uses a documentation study by collecting financial reports and aspects related to research variables. Technical data analysis was carried out using descriptive statistics presenting data in the form of average data, minimum values, maximum values, and standard deviation of each variable studied. This research will present the required data, namely profitability ratios, solvency ratios, Good Corporate Governance, and income smoothing. These data were obtained from the sample to be examined, namely the financial statements of PT. Bank Muamalat Indonesia Tbk in 2019-2021. This study also uses the Partial Least Square (PLS) statistical technique. PLS analysis is a multivariate statistical technique by comparing the multiple independent variables and multiple dependent variables. The results of this study indicate that Profitability (ROA), Solvability (DER) have a positive effect on income smoothing at PT. Bank Muamalat Indonesia Tbk, GCG can moderate the effect of profitability (ROA) and solvency (DER) on income smoothing at PT. Bank Muamalat Indonesia Tbk.
Penerapan Activity Based Costing System Untuk Menentukan Harga Pokok Produksi Fresh Fruit Pada PT. Great Giant Pineapple Pg.4 Lampung Timur Karnila Ali; Ardiansyah Japlani; Fahmi Andi Ningrum
Jurnal Manajemen DIVERSIFIKASI Vol. 4 No. 3 (2024): September
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/diversifikasi.v4i3.4016

Abstract

This study aims to determine the cost of goods produced using the ABC System and the calculation of cost of goods produced using the ABC System has more advantages and benefits than the conventional system. The type of research used is descriptive qualitative with a case study approach. Data were collected through documentation, observation, and interview techniques and then analyzed by comparative descriptive analysis between the calculation of cost of goods produced using the traditional system and the ABC System. The results of this study show that Banana products have a price difference of Rp2,752 with a conventional system of Rp175,629 and an ABC System of Rp172,877 which is considered overcosting and Pineapple products have a price difference of Rp3,302 with a conventional system of Rp138,977 and an ABC System of Rp142,009 which is considered undercosting.
Perbandingan Portofolio Saham Dengan Metode Capital Asset Pricing Model Dan Arbitrage Pricing Theory (Studi Kasus Pada Perusahaan Transpotasi Sub Sektor Maskapai Penerbangan Yang Terdaftar Di Bursa Efek Indonesia 2019-2021) Japlani, Ardiansyah; Ali, Karnila; Prabowo, Bob Ardi
Jurnal Manajemen DIVERSIFIKASI Vol. 3 No. 3 (2023): September
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/diversifikasi.v3i3.4366

Abstract

Regulations restricting transportation services have caused a drop in revenue and profits for transportation companies, and some companies have even suffered losses. This decrease in the number of passengers will have an impact on the financial performance of airline companies in Indonesia. The purpose of this research is to find out how to analyze stock portfolios, find out why investors need the CAPM and APT methods in maximizing stock portfolios and compare the accuracy of stock portfolio analysis in the airline sub-sector for the 2019-2021 period using the CAPM and APT methods. This research method uses descriptive quantitative research. The object of this research is stock performance. Data collection is carried out by means of a documentary study of close stock prices and macroeconomics. Data analysis used the CAPM and APT methods. The results of stock portfolio analysis using the CAMP and APT methods obtained securities that can produce maximum stock returns are PT Garuda Indonesia (GIAA). The CAPM and APT models can be used by investors to form a stock portfolio because it is easier and simpler. The CAPM model is more accurate than the APT model.
STRATEGI PENGEMBANGAN USAHA GUNA MENINGKATKAN VOLUME PENJUALAN PADA UMKM ROTI CANTIK Fitriani, Fitriani; Darmayanti, Elmira Febri; Nasikah, Durotun; Lelawati, Nina; Ali, Karnila
Derivatif : Jurnal Manajemen Vol 18, No 2 (2024): November
Publisher : Universitas Muhammadiyah Metro Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/jm.v18i2.2353

Abstract

Usaha Mikro, Kecil, dan Menengah (UMKM) terbukti memberikan kontribusi bagi perekonomian Indonesia. UMKM memiliki peranan penting dalam pembangunan nasional, yaitu penyerapan tenaga kerja, pemerataan pendapatan, pembangunan ekonomi pedesaan, peningkatan ekspor nonmigas, serta peningkatan Produk Domestik Bruto (PDB . Roti Cantik merupakan UMKM yang memproduksi Roti,yang berada di desa Bumi Harjo, Batanghari Lampung Timur.  Sejak terjadinya pandemic covid 19 tahun 2019, penjualan pada Roti Cantik menurun, diawal tahun 2022 sudah mulai ada peningkatan namun masih belum maksimal.  Hasil penelitian yang telah dilakukan, peneliti menganalisis strategi yang tepat untuk UKM Roti Cantik dengan tiga alat analisi yaitu dnegan analisis SWOT, Matriks QSP dana Analitical Hierarchi Process (AHP).  Dari kombinasi analisis yang telah dilakukan disimpulkan bahwa strategi utama yang tepat bagi UKM Roti Catik untuk mengembangkan usaha adalah dengan strategi Market Development Strategi (MDS). Dengan strategi MDS dimaksudkan bahwa aktor penentu dalam kebijakan dalam pengembangan usaha yaitu pemilik usahanya sendiri dan dengan perioritas utama yaitu dengan cara pengembangan atau membuka pasar baru selain pasar utama dalam pemasaran produk Roti dan membuka saluran distribusi baru bagi pemasaran produk Roti Cantik.Kata Kunci : Strategi Promosi, QSPM, SWOT, AHP
Co-Authors Afdal Mazni Agustian, Didiek Wijaya Alfandi, Ashari Mahendra Amelia, Shinta Anak Agung Gede Sugianthara Andina Pramesti Awalia Andriyani Dwi Puspitasari Angelica, Aulia Antono, Akbar Dwi Aprilawati, Niputu Irma Ardiansyah Japlani, Ardiansyah awalia, andina pramesti Azyasa, Mutiara Wika Azzahra, Merissa Bambang Suhada Bambang T Tri Saputra Dani Anggoro Darmayanti, Elmira Febri Dick Ratna Sari Didiek Wijaya Agustian Dina Fitriani Dinda Fali Rifan Elita Herdiana Elli Fitriyani Fahmi Andi Ningrum Faiz Dwi Nugroho Febiyanto Febriyanto Febriyanto Febriyanto FIKA MUDRIKAH Fitriani Fitriani Fitri Fitriani Fitriani Fitriani Fitriani Ganis Delvia Gustin Padwa Sari, Gustin Padwa I Gusti Bagus Wiksuana Istiqomah, Nur Ayu Jati Imantoro Jati Imantoro Jati Imantoro, Jati Jawoto Nusantoro Jawoto Nusantoro Lelawati, Nina Maharani, Nur Muhammad Anif Afandi Muharomi, Wungu Mutiara Wika Azyaza Naelia Zaini Nani Septiana Nasikah, Durotun Nedi Hendri Nina Lelawati Novita Ningsih Nur Wahyu Ningsih Nuraini Nuraini Nurul Fitriani Oktaviani, Leni Prabowo, Bob Ardi Pradipta, Reyhan Singgih Rahmah Dianti Putri Ramadani, Nafa Wulan Rangga Aditya Raniana, Vina Reza Gunarti Ridwansyah Ridwansyah Rizki Iza Maulana Rolia, Eva Rosid, Andiana Rosydalina Putri Sahputra, Bagus Surya Saputra, Bambang T Tri Sari, Ida Yunita Septiana, Nani Shella Rintia Siti Khoiroh Sobri, Rian Mochammad Sri Retnaning Rahayu Sri Retnaning Rahayu, Sri Retnaning Sugiyarto Sugiyarto Suharto Suharto Suwarto Suwarto Suyanto Suyanto Suyanto Suyanto Theo, Ahmad Hadi Utami, Agustina Surya Wiraputra, Jhody Wuri, Sela Prela Yenca Tasya Vara Renca Zuhroh, Zerina Amalia