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PENGARUH TINGKAT KECUKUPAN MODAL TERHADAP PROFITABILITAS DENGAN RISIKO KREDIT SEBAGAI VARIABEL PEMODERASI Dhian Andanarini Minar Savitri
Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol 7 No 2 (2016): Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT)
Publisher : Sekolah Tinggi Ilmu Ekonomi Totalwin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36694/jimat.v7i2.258

Abstract

This study analyzed the influence of bank capital adequacy level to profitability by using credit risk as moderating variable. The data used in this study is conventional banking listed on the IDX period 2011- 2014.The results of this study indicate that the capital adequacy does not affect the profitability, credit risk negatively affect profitability and credit risk can not moderate the influence of capital adequacy rate on bank profitability in Indonesia.
PENGARUH SHOPPING LIFESYTLE, PRICE DISKON DAN DISPLAY PRODUCT TERHADAP IMPULSE BUYING Adhitya Yoga Prasetya; Refo Iman Syukur Telaumbanua; Dhian Andanarini Minar Savitri
Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol 11 No 2 (2020): Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT)
Publisher : Sekolah Tinggi Ilmu Ekonomi Totalwin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36694/jimat.v11i2.447

Abstract

This study (Case Study Of Transmart Setia Budi Semarang-PT.Trans Retail Indonesia) aims to examine how shopping habits, price reductions, and product displays influence implausible purchasing. The shopping lifestyle, price discounts, product display, and impulse buying are the dependent variables analyzed in this study. In this study, questionnaires were distributed to 76 respondents who had made impulsive purchases in Semarang faithful transmart. This was a purposive sampling method. The validity and reliability tests, classic assumption tests, normality tests, multiple linear regression tests, the feasibility test of a model (F test), the individual parameter significance test (t statistical test), and the terminated coefficient test (R2) were used in this study's data analysis with the assistance of the spss program. The outcomes showed that shopping way of life affected motivation purchasing, cost markdown meaningfully affected drive purchasing, and show items significantly affected drive purchasing.
PENGARUH KINERJA KEUANGAN TERHADAP NILAI PERUSAHAANDENGAN CORPORATE SOCIAL RESPONSIBILITY SEBAGAI VARIABEL PEMODERASI Dhian Andanarini Minar Savitri
Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol 8 No 1 (2017): Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT)
Publisher : Sekolah Tinggi Ilmu Ekonomi Totalwin

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

Abstract

Company value described how good or bad the manager of wealth management, itcan be seen from the measurement of financial performance obtained. The purpose of thisreasearch is to analyze the effect of the financial performance of the company's value tothe disclosure of corporate social responsibility as a moderating variable onmanufacturing companies listed in Indonesia Stock Exchange period 2012-2015. Theindependent variables are financial performance (ROA, ROE, CR, DER, TATO), thedependent variable is the enterprise value (Tobin's Q) and variable CSR as moderation.Samples were 30 companies listed on the Stock Exchange. Sampling of thepopulation using purposive sampling technique. Financial reporting data, ICMD andannual reports obtained from IDX. Testing the hypothesis in this research using multipleregression analysis with SPSS applications 21.The results of the research with multiple linear regression showed that theROA, ROE, CR, DER significant positive effect on firm value, while TATO significantnegative effect on firm value.The moderating variables with interaction test shows thatdisclosure corporate social responsibility moderating influence ROA by value company,while corporate social responsibility disclosure doesn’t moderating influence ROE, CR,DER, TATO by value of the firm.
Variabel Cashless Dalam Memediasi Pengaruh Literasi Keuangan Terhadap Inklusi Keuangan Pada Usaha Mikro Kecil Dan Menengah (UMKM) Di Kabupaten Grobogan Astohar Astohar; Dhian Andanarini Minar Savitri; Sari Rahmadhani; Sugiharti Sugiharti
Jurnal Kendali Akuntansi Vol. 1 No. 2 (2023): April : Jurnal Kendali Akuntansi
Publisher : Universitas Katolik Widya Karya Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jka-widyakarya.v1i2.1131

Abstract

The public and entrepreneurs at this time (MSMEs) demand convenience in financial transactions. The public or business people do not need to carry cash for payments or transactions. This has an impact on efficiency and effectiveness for all parties which is the hope of the community itself. Cashless payments are now the demands of various parties for the smooth running of business and daily financial activities. Community financial literacy does not directly affect financial inclusion. The cashless variable is a variable capable of mediating the effect of financial literacy on financial inclusion. The population in this study were all SMEs in Grobogan Regency, Central Java. Collecting samples using accidental sampling technique. After going through the stages of compilation and screening, the samples that can be used are 147 samples. The analysis tool uses multiple multiple regression by carrying out other tests such as the normality test, the classical assumption deviation test, the goodness of fit test and the coefficient of determination test. For the intervening test using the sobel test with the SPSS program and www.danielsoper.com. The results of the study show that financial literacy has a significant positive effect on financial inclusion (H1 is proven) and also has an effect on cashless payments (H2 is proven). Cashless payment has a significant positive effect on financial inclusion (H3 is proven). Cashless payments are able to mediate the effect of financial literacy on financial inclusion in MSMEs in Grobogan Regency
Pengaruh Experiential Marketing Terhadap Loyalitas Pelanggan Dengan Kepuasan Pelanggan Sebagai Variabel Mediasi Adhitya Yoga Prasetya; Dhian Andanarini Minar Savitri; Budi Kurniawan
JURNAL ILMIAH RESEARCH AND DEVELOPMENT STUDENT Vol. 1 No. 1 (2023): Juni
Publisher : CV. ALIM'SPUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59024/jis.v1i1.403

Abstract

The purpose of this research is to analyze the relationship between Experiential Marketing and Customer Loyalty with Customer Satisfaction as an intervening variable. The independent variable analyzed in this study is Experiential Marketing. The dependent variable analyzed in this study is Customer Loyalty. The intervening variable in this study is customer satisfaction. The sample used in this study consisted of 100 Yamaha Motor Indonesia customers. Sampling was carried out by purposive sampling method by distributing questionnaires. Data analysis in this study used the Structural Equation Modeling (SEM) analysis method. Data analysis in this study used discriminant validity tests, reliability tests, model quality tests, and hypothesis testing with the help of SmartPLS 3 data processing software. The results showed that Experiential Marketing had a positive and significant effect on Customer Loyalty, Experiential Marketing also had a positive and significant effect on Customer Satisfaction and Customer Satisfaction had a positive and significant effect on Customer Loyalty. The other result of this study is that Experiential Marketing has a positive and significant influence on Customer Loyalty through Customer Satisfaction as an intervening variable
PENGARUH RASIO KEUANGAN, INFLASI DAN SUKU BUNGA TERHADAP RETURN SAHAM PERUSAHAAN MANUFAKTUR DI BEI: Studi kasus pada perusahaan manufaktur sektorfood and beverage yang terdaftar di BEI periode tahun 2008-2012 Tjereni, Abdul Jait; Minar Savitri, Dhian Andanarini
Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol. 6 No. 1 (2015): Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT)
Publisher : Sekolah Tinggi Ilmu Ekonomi Totalwin

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (548.444 KB) | DOI: 10.36694/jimat.v6i1.90

Abstract

The development of the capital market in Indonesia is very rapidly.This is an indicator that the capital market is an alternative source offunding in addition to banking, in addition to the growing capital marketsalso showed that the confidence of investors will invest in Indonesia capitalmarket is quite good. The information required by the investors in the capitalmarkets is not only a fundamental information, but also information that istechnical in nature. The fundamental nature of the information obtainedfrom the financial reports of companies, and the technical nature of theinformation obtained from outside companies such as inflation, interest ratesand other factors.The samples of this research are company manufacturing food andbeverage sector in 2008-2012 by using 16 companies with purposivesampling method. The results of the research with multiple linear regressionshowed that the CR, DER, TAT, ROA, PER and interest rate do not haveeffect on stock return. While inflation has a negative significant effect onstock returns.
ANALISIS PERBANDINGAN FAKTOR-FAKTOR YANG MEMPENGARUHI LIKUIDITAS PADA INDUSTRI PERTANIAN, KEHUTANAN DAN PERIKANAN, DAN INDUSTRI OTOMOTIF: Studi Empiris Pada Industri Pertanian, Kehutanan dan Perikanan, dan Industri Otomotif yang Terdaftar di BEI Tahun 2008-2012 Minar Savitri, Dhian Andanarini; Dianingsih, Harum Indinah
Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol. 6 No. 2 (2015): Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT)
Publisher : Sekolah Tinggi Ilmu Ekonomi Totalwin

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (587.913 KB) | DOI: 10.36694/jimat.v6i2.99

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The purpose of this research is to know how the sales growth, accountreceivables turn over and working capitals turnover impact the liquiditylevel at agro industry and automotive industry which listed on Bursa EfekIndonesia (2010-2015). The datas in this research is analyzed fromfinancial statement of the companies. The datas which have alreadycollected are processed with classic assumption test before hypothesis testand chow test.Hypothesis datas in this research uses double degree linear regressionwith t test and chow test. The research show that sales growth doesn”t hasimpact toward liquidity level partially, receivables turn over has impacttoward liquidity level partially, working capital turnover has impact onagro industry but doesn’t impact on automotive industry. While the testcan use the chow test to know that there is no dofference between the salesgrowth, account receivables turnover and working capital turnover of thecompany’s liquidity in the agro industry and automotive industry
PENGARUH PENYALURAN KREDIT TERHADAP PROFITABILITAS DENGAN RISIKO KREDIT SEBAGAI VARIABEL PEMODERASI: Studi Empiris pada Perbankan Konvensional yang Tercatat di BEI periode 2011-2014 Minar Savitri, Dhian Andanarini; Diananingsih, Harum Indinah
Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol. 7 No. 1 (2016): Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT)
Publisher : Sekolah Tinggi Ilmu Ekonomi Totalwin

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (553.472 KB) | DOI: 10.36694/jimat.v7i1.112

Abstract

This study analyzes the effect of bank lending to profitability by usingcredit risk as a moderating variable. The data used in this study isconventional banking listed on the IDX period 2011-2014. The results ofthis study indicate that loan disbursement negatively affects profitability,credit risk negatively affect profitability and credit risk can not moderate theeffect of credit distribution on the profitability of banks in Indonesia.Keywords: lending ratio, credit risk, profitability
PENGARUH KINERJA KEUANGAN TERHADAP NILAI PERUSAHAANDENGAN CORPORATE SOCIAL RESPONSIBILITY SEBAGAI VARIABEL PEMODERASI Minar Savitri, Dhian Andanarini
Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol. 8 No. 1 (2017): Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT)
Publisher : Sekolah Tinggi Ilmu Ekonomi Totalwin

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (723.906 KB) | DOI: 10.36694/jimat.v8i1.130

Abstract

Company value described how good or bad the manager of wealth management, itcan be seen from the measurement of financial performance obtained. The purpose of thisreasearch is to analyze the effect of the financial performance of the company's value tothe disclosure of corporate social responsibility as a moderating variable onmanufacturing companies listed in Indonesia Stock Exchange period 2012-2015. Theindependent variables are financial performance (ROA, ROE, CR, DER, TATO), thedependent variable is the enterprise value (Tobin's Q) and variable CSR as moderation.Samples were 30 companies listed on the Stock Exchange. Sampling of thepopulation using purposive sampling technique. Financial reporting data, ICMD andannual reports obtained from IDX. Testing the hypothesis in this research using multipleregression analysis with SPSS applications 21.The results of the research with multiple linear regression showed that theROA, ROE, CR, DER significant positive effect on firm value, while TATO significantnegative effect on firm value.The moderating variables with interaction test shows thatdisclosure corporate social responsibility moderating influence ROA by value company,while corporate social responsibility disclosure doesn’t moderating influence ROE, CR,DER, TATO by value of the firm.
PENGARUH LEVERAGE, INTENSITAS PERSEDIAAN, INTENSITAS ASET TETAP, DAN PROFITABILITAS TERHADAP AGRESIVITAS PAJAK Minar Savitri, Dhian Andanarini; Rahmawati, Ita Nur
Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol. 8 No. 2 (2017): Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT)
Publisher : Sekolah Tinggi Ilmu Ekonomi Totalwin

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (515.869 KB) | DOI: 10.36694/jimat.v8i2.142

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This study analyzes the factors that affect tax aggressiveness by comparing NPM companies with NPM industry. The sample used in this study is a manufacturing company listed on the BEI 2010-2015. Testing is done by logistic regression. The results showed that leverage, inventory intensity, and fixed asset intensity had no effect on tax aggressiveness. While profitability have a positive effect on tax aggressiveness.