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All Journal Marine Fisheries: Jurnal Teknologi dan Manajemen Perikanan Laut Jurnal Reviu Akuntansi dan Keuangan AKUNTABILITAS Jurnal Ekonomi Modernisasi Jurnal Akuntansi Multiparadigma JSEH (Jurnal Sosial Ekonomi dan Humaniora) Journal of Information Systems Engineering and Business Intelligence Jurnal Akuntansi dan Perpajakan Jurnal Manajemen dan Bisnis Indonesia Akademika : Jurnal Manajemen, Akuntansi, dan Bisnis Jurnal Ekonika : Jurnal Ekonomi Universitas Kadiri Jurnal AKSI (Akuntansi dan Sistem Informasi) SEIKO : Journal of Management & Business PRIVE: Jurnal Riset Akuntansi dan Keuangan Media Mahardhika Buletin Ilmiah Marina : Sosial Ekonomi Kelautan dan Perikanan YUME : Journal of Management SOSIO EDUKASI Jurnal Studi Masyarakat dan Pendidikan GEMA EKONOMI Jurnal Ekonomi dan Manajemen Akurasi : Jurnal Studi Akuntansi dan Keuangan BISEI: Jurnal Bisnis dan Ekonomi Islam International Journal of Economics Development Research (IJEDR) JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN The Indonesian Journal of Accounting Research JURNAL PENDIDIKAN, SAINS DAN TEKNOLOGI Sinteks Jurnal Akuntansi Indonesia Warta Pendidikan : Jurnal Pendidikan dan Budaya Al-Iqtishod : Jurnal Ekonomi Syariah Akuntansi dan Teknologi Informasi Journal of Social Research International Journal of Humanities Education and Social Sciences Jurnal Informasi, Perpajakan, Akuntansi, dan Keuangan Publik Jurnal Akuntansi Trisakti Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal Indonesia Sosial Teknologi Journal of Public and Business Accounting Jurnal Akuntansi Manado (JAIM) Enrichment: Journal of Multidisciplinary Research and Development Blantika : Multidisciplinary Journal Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Jurnal Intelek Dan Cendikiawan Nusantara KONTAN: Jurnal Ekonomi, Manajemen dan Bisnis E-JURNAL AKUNTANSI Ulil Albab

Umi Muawanah

Universitas Gajayana Malang

Author-ID : 322404

Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Public Health Social Sciences Other

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ANALISIS RASIO KEUANGAN DALAM MEMPREDIKSI TERJADINYA KONDISI FINANCIAL DISTRESS PADA PERUSAHAAN BADAN USAHA MILIK NEGARA LUSSY WIDIA ASMARANINGTYAS; UMI MUAWANAH
Jurnal Akademika Vol 20, No 1 (2022): Februari 2022
Publisher : STIE Indonesia Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51881/jam.v20i1.243

This study aims to determine whether financial ratios consisting of profit margin ratios, liquidity ratios, operating efficiency ratios, profitability ratios, financial leverage ratios, cash position ratios, and growth ratios can be used as a predictor of financial distress conditions in BUMN companies, as well as to find out which financial ratios are the most dominant in predicting financial distress conditions in State-Owned Enterprises for the 2013 - 2019 period. In this study the approach used is a quantitative approach. The types of data used in this study are nominal, ordinal, interval, and ratio. That is data indirectly in the form of company financial statements. The population in this study are all BUMN Banking Sector Companies that are listed on the Indonesia Stock Exchange, as well as being a research sample, or also known as population research. as many as 4 banks, namely Bank Mandiri, Bank Negara Indonesia, Bank Rakyat Indonesia, and Bank Tabungan Negara. The results were processed by logistic regression analysis (logistic regression technique) with the help of the SPSS IBM version 23 computer program package for Windows.The results of the study show that after testing 19 financial ratios, it turns out that these ratios can be used to significantly predict the possibility of financial distress in state-owned companies in the Banking Sector that have been listed on the Indonesia Stock Exchange. While the partial or individual test (Wald test) shows that the dominant independent variable that can be used to significantly predict the possibility of financial distress is the ratio of net income to sales (X1) with a significant level of 0.006, the ratio of current assets to current liabilities ( X2) with a significant level of 0.009, the ratio of sales to total assets (X6) with a significant level of 0.004, the ratio of sales to current assets (X7) with a significant level of 0.006, the ratio of net income to total assets (X9) with a significant level of 0.012 , the ratio of current debt to total assets (X12) with a significant level of 0.014, and the ratio of cash to current liabilities (X16) with a significant level of 0.003.Keywords: Financial ratios, financial distress conditions.

PENGARUH MEKANISME GOOD CORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN DENGAN MANAJEMEN RISIKO SEBAGAI VARIABEL MODERASI Sulistiawati Sulistiawati; Umi Muawanah
Jurnal Ekonomi dan Manajemen Vol. 19 No. 1 (2018): Februari
Publisher : Program Pascasarjana Universitas Gajayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (431.967 KB)

The purpose of this research are to analysis what are risk management strengthen relationshipbetween independent commissioner and audit committee to financial performance. Dependenvariable is financial performance, independen variables are independent commissioner and auditcommittee, while the moderation variable is risk management. The samples are 96 period ofNasional Private Banking Company are listed in Indonesia stock exchange in the period 2012-2016. Analysis technique used Moderated Regression Analysis (MRA) with software SPSS 20.The result of the study indicates that risk management not moderated variable wich strengthenrelationship between independent commissioner to financial performance while risk managementis moderated variable wich strengthen relationship between audit commitee to financialperformance.

PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP NILAI PERUSAHAAN Umi Muawanah
Akuntabilitas Vol 12, No 1 (2019)
Publisher : Department of Accounting-Faculty of Economic and Business (FEB)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/akt.v12i1.12746

Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh pengungkapan Corporate Social Responsibility (diproksi Indeks GRI 4) terhadap nilai perusahaan (diproksi oleh Tobin’s Q). Model penelitian dikembangkan dengan menambahkan empat variabel kontrol yang meliputi ukuran perusahaan, market share, leverage, dan pertumbuhan perusahaan. Penelitian ini menggunakan desain explanatory research dan menggunakan sampel sebanyak 90 amatan Laporan Keuangan perusahaan manufaktur yang terdaftar di BEI pada periode 2014 – 2016.Data penelitian dianalisis menggunakan Regresi Berganda. Hasil analisis menunjukkan bahwa model penelitian yang dikembangkan memenuhi kaidah goodness of fit, secara simultan Indeks Pengungkapan CSR, ukuran perusahaan, market share, leverage, dan pertumbuhan berpengaruh terhadap nilai perusahaan. Namun hasil analisis secara parsial menunjukkan indeks pengungkapan CSR, Market share, dan pertumbuhan perusahaan berpengaruh terhadap nilai perusahaan, sedangkan ukuran perusahaan dan leverage tidak berpengaruh signifikan terhadap nilai perusahaan. Hasil penelitian ini mengimplikasikan bahwa pelaksanaan tanggung jawab sosial perusahaan akan berdampak terhadap nilai perusahaan jika perusahaan memiliki market share dan pertumbuhan perusahaan pertumbuhan yang tinggi.

Analisis Corporate Social Responsibility dan Nilai Perusahaan: Dampak Variabel Kontekstual Umi Muawanah; Nurul Hayati
Akuntabilitas Vol 12, No 1 (2019)
Publisher : Department of Accounting-Faculty of Economic and Business (FEB)

The empirical evidence of the relationship between corporate social responsibility (CSR) and company value is still inconclusive and raises a discussion space for researchers about what and how it affects. This study aims to analyze these. The analysis model was compiled by covering four control variables namely size, market share, leverage, and company growth. The results of the Regression analysis showed that the CSR disclosure index had a negative effect on firm value. This effect occurs when the analysis model includes four contextual variables. However, if the analysis did not include four control variables in the model, the results were opposite. These results have the following research implications as well as subject to methodological limitations.

CORPORATE GOVERNANCE DAN KEPEMILIKAN KELUARGA Umi Muawanah
Jurnal Akuntansi Multiparadigma Vol 5, No 2 (2014): Jurnal Akuntansi Multiparadigma
Publisher : Universitas Brawijaya

Abstrak: Corporate Governance dan Kepemilikan Keluarga. Tujuan penelitian adalah menganalisis perbedaan praktik corporate governance perusahaan keluarga dengan perusahaan non keluarga serta menganalisis pengaruh kepemilikan keluarga terhadap praktik corporate governance. Penelitian ini menggunakan embedded explanatory design yang menggabungkan Mail survey dengan in-depth interview. Uji beda rata-rata sampel independen dan step-wise regression digunakan untuk menganalisis data survei. Hasil analisis statistik menunjukkan terdapat perbedaan praktik corporate governance pada perusahaan keluarga dengan non keluarga. Sejumlah proksi Kepemilikan keluarga serta regulasi dan supervisi berpengaruh terhadap variasi praktik corporate governance. Hasil in-depth interview memperkuat pentingnya keterlibatan keluarga dalam proses governance.Abstract: Corporate Governance and Family Ownership. This research aims to analyze differences on the practice of corporate governance in family firms with non-family firm as well as to analyze the influence of family ownership on corporate governance practices. This study uses an embedded correlational design that incorporates mail surveys with in-depth interviews. Statistical analysis showed that there are differences in corporate governance practices among family with non-family firms. A number of proxy variables of family ownership and supervision influence on variation of corporate governance practices in family firms. The results of in-depth interviews reinforce the importance of the family involvement in the governance process.

Information Technology Adoption, Corporate Governance and Bank Performance Umi Muawanah; Gunadi Gunadi
Journal of Information Systems Engineering and Business Intelligence Vol. 4 No. 1 (2018): April
Publisher : Universitas Airlangga

Many academicians and practitioners have been acknowledging that information technology (IT) adoption could improve company performance. However, previous research indicates contradictory evidence. These inconsistencies can be attributed to variations among the studies in choosing proxy for IT adoption and due to contingent on other factors. This research aims at analyzing the influence of a contingent factor that is corporate governance (CG) concerning the effectiveness of IT adoption in influencing company performance measured by change in return on assets. Two proxies are used for IT adoption: company expenses on IT and the level of the organization managing IT. Data is collected and analyzed from annual reports of all banks listed in Indonesia Stock Exchange from 2011 to 2013. Multiple linear regression models are employed. This research shows that corporate governance practice could improve the effectiveness of IT adoption in improving company performance. This research implies that better CG practices in providing direction and monitoring on IT can lead to better company performance.

Mekanisme Good Corporate Governance terhadap Nilai Perusahaan yang Dimediasi Kualitas Laba dan Kinerja Keuangan Imam Wahyudi; Umi Muawanah; Kohar Adi Setia
Jurnal Akuntansi dan Perpajakan Vol 7, No 1 (2021): March 2021
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/ap.v7i1.5566

This research aims to find out the effect of good corporate governance mechanism proxied on managerial share ownership, independent commissioners and independent audit committee toward firm value which is intervining earning quality and financial performance on manufactured company which recorded in Indonesia Stock Exchange. Be sided, it observed 39 companies in a year, furthermore there were 117 observed companies during 2015-2017. With using path analysis, it’s found that Good Corporate Governance is advantageous on profit quality, financial performance and firm value. However, earning quality has no significant effect on firm value while financial performance has on effect on firm value. indirect impact, earning quality and financial performance is not intervining between the influence of good corporate governance mechanism (managerial ownership, Independent commisioneees board and independent audit committee) toward the company value.

Hubungan Self Leadership, Self Efficacy dan Kecerdasan Intelektual Terhadap Kinerja Karyawan pada Badan Pendapatan Daerah Kabupaten Mojokerto Dyah Sawitri; Nurmala Cahyandari; Umi Muawanah
Jurnal Manajemen dan Bisnis Indonesia Vol 6 No 1 (2018): Jurnal Manajemen Bisnis Indonesia - Edisi Oktober 2018
Publisher : Forum Manajemen Indonesia (FMI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31843/jmbi.v6i1.184

Untuk merespon tantangan globalisasi dan perubahan yang terjadi saat ini, pegawai Negeri sipil harus dapat belajar secara ekstensif untuk memenuhi permintaan operasi organisasi. Karyawan diminta tidak hanya untuk meningkatkan profesionalisme mereka, tetapi juga memiliki kemampuan untuk menangani beberapa operasi organisasi lainnya. Selain itu karyawan juga diminta untuk meningkatkan kepercayaan diri akan keberhasilan dalam menjalankan operasional yang dibebankan kepada mereka. Permasalahan mengenai kinerja merupakan permasalahan yang akan selalu dihadapi oleh pihak manajemen , karena itu manajemen perlu mengetahui faktor-faktor yang mempengaruhi kinerja karyawan. Faktor-faktor yang dapat mempengaruhi kinerja karyawan tersebut akan membuat manajemen dapat mengambil berbagai kebijakan yang diperlukan, sehingga dapat meningkatkan kinerja karyawannya agar sesuai dengan harapan manajemen. Dalam penelitian ini adapun sudut pandang penulis dalam melihat potensi kinejera pegawai dari sudut pandang internal masing-masing individu pegawai, melalu pendekatan self leadership, self efficeacy, dan kecerdasan intelektual. Penelitian ini adalah penelitian explanatory research. jumlah populasi dalam penelitian ini adalah pegawai yang berada di Badan Pendapatan Daerah Kabupaten Mojokerto dengan jumlah 120 pegawai. Teknik pengambilan sampel yang digunakan dalam penelitian ini yaitu teknik random sammpling, dengan menggunakan rumus slovin dengan tingkat kesalahan 5% sehingga ditemukan responden sebesar 92 responden. Dalam penelitian ini analisa dilakukan dengan menggunakan teknik regresi linier berganda dengan menggunakan bantuan software SPSS Ver 22. Dari hasil analisis dapat disimpulkan bahwa : 1) Self leadership, self efficacy, dan kecerdasan intelektual berpengaruh secara simultan terhadap kinerja pegawai ; 2) Self leadership berpengaruh secara parsial terhadap kinerja pegawai; 3) Self efficacy berpengaruh secara parsial terhadap kinerja pegawai ; 4) Kecerdasan intelektual berpengaruh secara parsial terhadap kinerja pegawai dan 5) Kecerdasan intelektual dominan mempengaruhi kinerja pegawai daripada variabel lainnya yaitu self efficacy dan self leadership. Keywords : Self Leadership, Self Efficacy, Kecerdasan Intelektual, dan Kinerja.

Analisis Komposisi Board terhadap Firm Size Perusahaan Manufaktur yang terdaftar di BEI 2015 Dewi Siswanti; Umi Muawanah
Sinteks : Jurnal Teknik Vol 6 No 2 (2017): Vol. 6 No. 02 2017
Publisher : Sekolah Tinggi Teknik Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.0001/84

This research aims to study the influence of board composition (BOC, BOD and AC) to the Firm Size on the manufacturing companies which are listed in Indonesia Stock Exchange. At 2015. Data source use secondary data which is accesed through Indonesia Stock Exchange, with sampling of 54 manufacturing companies in various sectors and sub sectors. With linear regression analysis, got reslut R-square 0,478, meaning between independent variable and dependent variable have (not significant) correlation equal to 47,8%. As an advanced analysis to further deepen the companyâ€™s position on board composition and firm size is used cluster analysis. As a result companies with high Firm Size are directly proportional to the large number of BOC and BOD, and enough with a moderate comiitee audit.

Analisis Good Governance Bantuan Operasional Perguruan Tinggi Negeri (BOPTN) di Universitas Negeri Malang (UM) Andriyan Nurman Effendi; Endang Suswati; Umi Muawanah
Warta Pendidikan | e-Journal Vol. 5 No. 8 (2021): Warta Pendidikan
Publisher : Pusat Pengkajian dan Pengembangan Sumber Daya Manusia (P3SDM) Melati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.0503/wp.v5i8.103

Permendikbud No 58 Tahun 2012 tentang BOPTN, didasari pada alinea 4 Pembukaan UUD 1945, mencerdaskan kehidupan bangsa. Adapun permasalahan dalam penelitian ini adalah bagaimanakah Implementasi manajemen Manajemen Bantuan Operasional Perguruan Tinggi Negeri (BOPTN) di Universitas Negeri Malang (UM). Tujuan yang dicapai dari penelitian ini adalah untuk mendeskripsikan tentang perencanaan, pengorganisasian, pengarahan, pengawasan, pertanggungjawaban pelaksanaan program (BOPTN) di Universitas Negeri Malang (UM). Metode penelitian yang digunakan dalam tesis ini adalah deskriptif dengan pendekatan kualitatif. Tekhnik pengumpulan data dilakukan langsung oleh pihak peneliti melalui wawancara mendalam (In-Depth-Interview), observasi, dan studi dokumentasi. Dalam penyelenggaraan program BOPTN terdiri dari perencanaan, pengorganisasian, pengarahan, pengawasan, pertanggungjawaban. Dalam Implementasi Manajemen Bantuan Operasional Perguruan Tinggi Negeri (BOPTN) di Universitas Negeri Malang (UM) ditemukan kendala seperti: 1) Kurang lancarnya komunikasi antara unit dan pengelola keuangan ; 2) Persepsi yang berbeda dalam penggunaan dana BOPTN; 3) Proses pencaiaran dana BOPTN cair pertengahan tahun. Solusi dari kendala Implementasi Manajemen Bantuan Operasional Perguruan Tinggi Negeri (BOPTN) diarahkan untuk lebih meningkatkan frekuwensi tatap muka, dan membangun kepercayaan dengan kesediaan untuk terbuka dalam pengelolaan dana. Pendelegasian wewenang merupakan solusi yang ditawarkan oleh Rektor dalam Implementasi manajemen BOPTN yang merupakan salah satu dari implementasi MBS yakni berupa meningkatkan peran serta masyarakat untuk turut serta bertanggung jawab terhadap penyelenggaraan pendidikan. Berdasarkan hasil penelitian, penulis menyarankan agar implementasi manajemen BOPTN yang ada di Universitas Negeri Malang harus lebih ditingkatkan dengan cara mensosialisaikan program BOPTN secara komprehensif kepada civitas akademika dan serta masyarakat. Demikian pula sebaliknya, peran unit kerja dan kegiatan kemahasiswaan juga perlu disosialisasikan kepada masyarakat agar orang-orang yang terlibat di dalam Implementasi program BOPTN tidak saling melempar tanggung jawab. Diharapkan Universitas dapat lebih meningkatkan mutu pelayanan pendidikan menjadi lebih baik lagi. Dan kendala-kendala yang dihadapi perlu segera dievaluasi dengan meningkatkan frekuensi evaluasi antara lain per triwulan/per semester sehingga Universitas Negeri Malang terbebas dari masalah-masalah yang ada. Selain itu juga pihak universitas perlu diselenggarakannya pertemuan per bulan antara unit kerja yaitu fakultas dan lembaga bersama Satuan Pengawas Internal (SPI) dan civitas akademika di Universitas Negeri Malang.

Co-Authors A Halim Abdul Halim Ahmad Ahmad Ahmad Dahlan Anang Febita Kurniawan Andriyan Nurman Effendi Ardhia, Olivia Maharani Arinda, Jeny Arum, Winar Sekar Ashari, Muhammad Hasyim Astutik Badar Ilahi Bella, Bella Cahyandari, Nurmala Christy Desta Pratama Dewi Siswanti Diamastutik, Erlina Djuni Farhan Dolok Saribu, Alfriado Leonard Noprian Dyah Sawitri Eko Cahyo Purwanto Endah Zuraidah Endang Suswati Erin Hartutik Erlina Diamastutik Ernani Hadiyati Fatah Yasin, Eko Ferdian Hendrasto Fitrilia Farida S Gita Purwanda Gunadi Hartutik, Erin hary wijayanto, yudha Heriyadi Heriyadi Humaidi Humaidi Huspiani Huspiani I Made Rian Diana Kartika Iin Indah Novitasari Imam Wahyudi Inaq, Maria Magdalena Iwan Hari Wibowo Khohar Adi Kohar Adi Setia Kohar Adi Setia Kohar Adisatya Kurniawan, Anang Febita Lilik Farida Luky Adrianto LUSSY WIDIA ASMARANINGTYAS Martha Layuk Ada Maulana Firdaus, Maulana Meyla Nur Vita Sari Mitha Endah Aprilia Mubariq Ahmad Muhammad Hasyim Ashari Muhammad Hasyim Ashari Muhardi Muhardi Mustiadi Mustiadi Nanda putri aprilianti Ni Made Susilawathi Nirmala Rahayu Luksanti Nur Aini Nur Indriantoro Nurmala Cahyandari Nurul Hayati Oktariza, Wawan Oyong Lisa Parhanuddin Parhanuddin Pratamasari, Frinta Putra Djaja Tatipang, Hendra Qurrotul Aini Rachmawati Prasetyoning Basuki Radityo Pramoda Rahmad Efendi Ramadhan, Andrian Rizkyatul Khoiriyah Rosidi Rosidi Rosidi Rosidi Rosidi Salmukin Salmukin Setia, Kohar Adi Setiyo Hadi Santoso Siti Arifah Soejarwo, Permana Ari Sonny Koeshendrajana Sugiyanti Sugiyanti Sulistiawati Sulistiawati Supinah Supinah Tambunan, Marlina T. E Taryono Tatas Ridho Nugroho Tono Suwartono Tri Wiji Nurani Wibowo, Iwan Hari Wini - Trilaksani Witomo, Cornelia Mirwantini Zakky Ibrahim

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