Article Per Year (5 Year)
p-Index From 2020 - 2025
3.811
P-Index
This Author published in this journals
All Journal Jurnal Ekonomi & Bisnis PNJ (JEKBIS PNJ) Measurement : Jurnal Akuntansi Owner : Riset dan Jurnal Akuntansi Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Jurnal Ilmiah Ecobuss INTEGRITAS : Jurnal Pengabdian Jurnal Abdimas Bina Bangsa Wiga : Jurnal Penelitian Ilmu Ekonomi Empowerment Society Jurnal Abdi Panca Marga Jurnal Akuntansi dan Keuangan Jurnal Bisnis Kompetitif JUMAD Journal Management, Accounting, & Digital Business Jurnal Pengabdian Masyarakat dan Lingkungan Relasi : Jurnal Ekonomi
Dhany, Umi Rahma
Unknown Affiliation
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Mechanical Engineering Physics Social Sciences Other

Published : 27 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 27 Documents
Search

 1   2   3 
SOSIALISASI PENTINGNYA LEGALITAS USAHA DAN PENJUALAN ONLINE UNTUK PENGEMBANGAN USAHA MIKRO KECIL DAN MENENGAH Mutinda Teguh Widayanto; Agustina Pujiastuti; Agung Yatiningrum; Tumini; Umi Rahma Dhany
Jurnal Abdimas Bina Bangsa Vol. 1 No. 2 (2020): Jurnal Abdimas Bina Bangsa
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (397.158 KB) | DOI: 10.46306/jabb.v1i2.37

Abstract

Peranan Usaha Mikro Kecil dan Menengah dalam memutar roda perekonomian Indonesia sudah tidak diragukan lagi, namun masih banyak kendala sehingga pengembangan UMKM masih belum seperti yang diharapkan. Salah satu faktor adalah karena belum adanya lagalitas usaha bagi sebagian besar UMKM yang ada di daerah. Pada masa teknologi informasi saat ini sebenarnya UMKM mempunyai potensi untuk dapat memperluas pasar dengan melakukan penjualan secara online, namun keterbatasan pengetahuan tentang penjualan online menyebabkan potensi itu tidak tergarap dengan baik. Kegiatan pengabdian kepada Masyarakat ini berusaha memberi pemahaman tentang manfaat dari lagalitas usaha dan bagaimana memanfaatkan medio komunikasi untuk melakukan penjualan secara online. Diharakan dengan memiliki legalitas usaha, para pelakuk UMKM dapat mengakses pembinaan dari Instansi permerintah terkait dan daat mengakses kredit dari perbankan. Dengan dipahaminya penjualan secara online diharapkan omset UMKM dapat meningkat secara signifikan
Analisis Balanced Scorecard Sebagai Alat Ukur Kinerja pada Unit Simpan Pinjam KUD Sumber Agung Probolinggo Umi Rahma Dhany
Ecobuss Vol 3 No 1 (2015): Ecobus Maret 2015
Publisher : Fakultas Ekonomi Universitas Panca Marga

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1519.748 KB)

Abstract

Performance measurement Unit Savings and Loans cooperatives Great Source Pobolinggo only be done with the financial analysis are actually many perspectives that can be analyzed using the Balanced Scorecard method that can be viewed from four perspectives: financial, customer, internal business processes, and learning and growth. Based on the results of data analysis and discussion, it can be concluded that:(1) Based on the measurement of financial performance of cooperatives, concluded enough. It can be seen the current ratio can be considered less. And return on assets (ROA) can be considered good, while the increase in earnings can be considered good. (2) Based on the results of performance measurement is concluded enough customer perspective. This shows that the cooperative has increased customer retention is good. While customer acquisition is considered less. (3) Based on the results of performance measurement, internal business process perspective can be considered good cooperative. (4) Based on the results of performance measurement cooperative learning and growth perspective is concluded either. In 2012 to 2014, Employee Turnover is always 0% in each year. This shows that no employees are out in each year are caused by the presence of employee satisfaction. And in poduktivitas employees increased in every year. While on the capabilities of employees has decreased from 11% to 10% .. This suggests that employees are active in training, or even by the government. (5) Based on unit performance assessment of savings and loans cooperatives Great Source Probolinggo is 4, of the total weight of the standard is 9. So, the average score was 4/9 = 0.44 (located between -1-0). (6) Based on the results of performance assessment shelf unit Borrow Source Supreme KUD overall assessed Less Good / Bad. Keywords: Balanced Scorecard, financial perspective, customer perspective, internal business process and learning and growth perspective, Performance.
Pengaruh Gaya Kepemimpian dan Budaya Organisasi Terhadap Peminimalisiran Fraud (Kecurangan) Pengadaan Barang/Jasa Pada Dinas Pekerjaan Umum Kota Probolinggo. Umi Rahma Dhany; Seger Priantono; Mohammad Budianto
Ecobuss Vol 4 No 2 (2016): Ecobuss September 2016
Publisher : Fakultas Ekonomi Universitas Panca Marga

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (246.194 KB)

Abstract

Penelitianini merupakan penelitian data secara deskriptif kuantitatif yang bertujuan untuk mengetahui pengaruh yang signifikan antara gaya kepemimpinan (variabel X1) dan budaya organisasi (variabel X2) secara simultan terhadap fraud (kecurangan) pada pengadaan barang/jasa di Dinas Pekerjaan Umum Kota Probolinggo, untuk mengetahui pengaruh yang signifikan antara gaya kepemimpinan (variabel X1) dan budaya organisasi (variabel X2) secara parsial terhadap fraud (kecurangan) pada pengadaan barang/jasa di Dinas Pekerjaan Umum Kota Probolinggo, untuk mengetahui variabel yang paling dominan antara gaya kepemimpinan (variabel X1) dan budaya organisasi (variabel X2) terhadap fraud (kecurangan) pada pengadaan barang/jasa di Dinas Pekerjaan Umum Kota Probolinggo. Dari hasil penelitian diketahui bahwa F-hitung diperoleh sebesar 42,560 dengan nilai probabilitas(sig) = 0,00. Nilai F-hitung 42,560 > F-tabel 3,354, hal ini berarti gaya kepemimpinan (X1) dan budaya organisasi (X2) memiliki pengaruh yang signifikan secara simultan atau bersama-sama terhadap variabel terikat (fraud pengadaan barang/jasa di Dinas Pekerjaan Umum Kota Probolinggo). Hasil koefisien determinasi adalah 75,9% menunjukkan bahwa kontribusi semua variabel bebas terhadap variabel terikat secara simultan adalah sebesar 75,9%. Secara parsial hasil t-hitung variabel gaya kepemimpinan (X1) sebesar 1,286, dengan tabel sebesar 2,048, t-hitung 1,286 > t-tabel 2,048 hal ini berarti bahwa tidak terdapat pengaruh yang signifikan secara parsial atau sendiri-sendiri antara variabel bebasterhadap variabel terikat. Sedangkan untuk variabel budaya organisasi hasil t-hitung sebesar 7,965 dengan t-tabel sebesar 2,048, t-hitung 7,965 >t-tabel 2,048 berarti terdapat pengaruh yang signifikan antara variabel bebas (budaya organisasi) terhadap variabel terikat (fraud pengadaan barang/jasa). Kata Kunci : gaya kepemimpinan, budaya organisasi, fraud (kecurangan), pengadaan Barang/Jasa
Aspek Yang Berpengaruh Terhadap Struktur Modal Pada Industri Makanan Dan Minuman Yang Tercatat Di Bursa Efek Indonesia Periode 2016-2018 Umi Rahma Dhany; Febri Suaida Rosalinawati; Joni Hendra
Ecobuss Vol 9 No 1 (2021): Jurnal Ilmiah Ecobuss
Publisher : Fakultas Ekonomi Universitas Panca Marga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51747/ecobuss.v9i1.742

Abstract

The research was conducted at Food and Beverage Companies listed on the Indonesia Stock Exchange for the period 2016-2018 with the aim of knowing the factors that influence capital structureThis research uses associative research. The sample of this study was determined by purposive sampling method based on criteria. Data analysis method in the form of multiple linear regression analysis. The results showed that simultaneously it can be seen that the variables Business Risk, Asset Structure, and Firm Size simultaneously have a significant effect on the Capital Structure as evidenced by the value of Fcount > Ftable with a significant level α = 0.05, partially the Business Risk variable has no significant effect on Capital Structure, while the Asset Structure and Company Size variables have a significant positive effect on Capital Structure as evidenced by t count > t table.
Analisis Dampak Rasio Profitabilitas dan Rasio Solvabilitas terhadap Harga Saham pada Sub Sektor Jasa Asuransi Umi Rahma Dhany; Muhammad Rizki Yusuf; Joni Hendra
Ecobuss Vol 9 No 2 (2021): Jurnal Ilmiah Ecobuss
Publisher : Fakultas Ekonomi Universitas Panca Marga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51747/ecobuss.v9i2.838

Abstract

This study has several objectives, namely to determine the simultaneous, partial and dominant influence between the variables of return on assets (ROA), return on equity (ROE), and debt to equity ratio (DER) on stock prices in insurance service sub-sector companies that listed on the Indonesia Stock Exchange. This type of research is associative quantitative research and data collection methods using documentation studies and literature studies. The sampling technique used purposive sampling by taking a sample of 5 years with 10 companies. The results showed that the independent variables had a simultaneous effect on profitability. The t-test shows that the ROA variable has a partial effect on Stock Prices and the ROE variable has a partial effect on Stock Prices and also the DER variable has a partial effect on Stock Prices.
Pengaruh Return On Assets dan Debt To Equity Terhadap Return Saham Degan Inflasi Sebagai Pemoderasi Umi Rahma Dhany; Ahmad Iskandar Rahmansyah
Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 3 (2022): Artikel Volume 6 Issue 3 Periode Juli 2022
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v6i3.1110

Abstract

Financial performance is one of the easiest ways to choose stock investments in a company. This is done so that the goal of investors to get the desired profit in the form of stock returns can be realized. Several previous studies were inconsistent in revealing the effect of financial performance on stock returns. So the purpose of this study is to determine the effect of financial performance with stock returns, which is then added to inflation as a moderating variable of the relationship. The independent variable consists of return on assets and debt to equity ratio, while the dependent variable is stock return. The population of this research is 30 Sharia stock issuers who are members of the Jakarta Islamic Index during the COVID-19 pandemic, namely 2020-2021. The sample of this research is 24 syariha stock issuers who are members of the Jakarta Islamic Index for 2 periods, namely 2020-2021. Data in the form of financial statements obtained from the IDX official website, then analyzed using the SMARTPLS 3 application for validity testing, reliability testing, analyzing the coefficient of determination, and hypothesis testing. The results showed that return on assets had no significant effect on stock returns. Likewise, the debt to equity ratio does not show any significant effect on stock returns. Furthermore, it is known that inflation is not a moderating variable of the effect of return on assets and debt to equity on stock returns.
PENGARUH RASIO PROFITABILITAS TERHADAP HARGA SAHAM DENGAN IPO SEBAGAI VARIABEL MODERATING Khusnik Hudzafidah; Ahmad Iskandar Rahmansyah; Umi Rahma Dhany; Judi Suharsono
Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Vol 6 No 1 (2023): Article Research Volume 6 Number 1, Januari 2023
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi Al-Washliyah Sibolga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36778/jesya.v6i1.1163

Abstract

Penelitian ini merupakan pengembangan dari penelitian terdahulu tentang pengaruh Return On Asset (ROA) dan Return On Equity (ROE) terhadap harga saham. Pengembangan penelitian dilakukan dengan cara menambahkan variabel Initial Public Offering (IPO) sebagai variabel moderating. Objek penelitian berupa data dari laporan keuangan tahunan emiten farmasi selama periode 2016 – 2021. Data tersebut kemudian dianalisis menggunakan aplikasi SmartPLS 4.0.8.8. Berdasarkan hasil uji hipotesis diketahui bahwa ROE tidak berpengaruh terhadap harga saham, sedangkan ROE berpengaruh terhadap harga saham. Selanjutnya, IPO mampu memdoserasi pengaruh ROA dan ROE terhadap harga saham..
The Effect of Profitability on Social Responsibility (CSR) in Indonesia: Environmental Performance as a Moderator Khusnik Hudzafidah; Umi Rahma Dhany; Ahmad Iskandar Rahmansyah
Wiga : Jurnal Penelitian Ilmu Ekonomi Vol. 13 No. 1 (2023): March 2023
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/wiga.v13i1.974

Abstract

This article analyzes the effect of return on assets (ROA) and return on equity (ROE) on social responsibility disclosure with environmental performance as a moderating variable in manufacturing sector companies listed on the Indonesia Stock Exchange (IDX). The type of research used is quantitative by using smart PLS as statistical analysis. The sample in this study were issuers in the food and beverage sub-sector for the 2016-2020 period with a total of 11 companies using a purposive sampling method. The results of the study prove that there is a positive relationship between ROA and CSR disclosure, while return on equity has no significant effect on CSR disclosure. The environmental performance variable as a whole does not moderate CSR disclosure but has a positive effect on the dependent variable
Pengukuran Kinerja Keuangan Menggunakan Alat Ukur Economic Value Added (EVA) Dan Market Value Added (MVA) Umi Rahma Dhany; Hery Koeshardjono; Indah Agustin
Ecobuss Vol 11 No 1 (2023): Jurnal Ilmiah Ecobuss Volume 11, Nomor 1, Maret 2023
Publisher : Fakultas Ekonomi Universitas Panca Marga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51747/ecobuss.v11i1.1339

Abstract

The purpose of this research is to find out the results of financial performance based on the method of Economic Value Added (EVA) and Market Value Added (MVA) in companies in the pharmaceutical sub-sector in 2016-2020. The type of research used is descriptive quantitative, with the variable Economic Value Added (EVA) and Market Value Added (MVA). The population in this research are pharmaceutical sub-sector companies listed on the IDX. The sample selection used the purposive sampling technique and seven companies were selected that met the criteria set by the researcher. The results show that there four companies whose Economic Value Added (EVA) value is positive or > 0 then it can be said to be able to create economic added value for the company so that financial performance can be said to be good and all companies have a positive Market Value Added (MVA) value or > 0 indicating it can increase the value of capital so that financial performance can be said to be good.
KINERJA KEUANGAN, CORPORATE SOCIAL RESPONSIBILITY, DAN PERAN EARNINGS PER SHARE Ahmad Iskandar Rahmansyah; Umi Rahma Dhany
MEASUREMENT : Jurnal Program Studi Akuntansi Vol 17, No 2 (2023): MEASUREMENT : JURNAL AKUNTANSI DESEMBER 2023
Publisher : Universitas Riau Kepulauan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33373/mja.v17i2.5682

Abstract

In the contemporary business era, Corporate Social Responsibility (CSR) has evolved into a profound and far-reaching phenomenon. Businesses are no longer solely evaluated from a profitability perspective, but also in terms of their consideration of the social and environmental impacts of their operations. This phenomenon has raised crucial questions about how a company's financial performance affects its commitment to CSR. This research aims to investigate the relationship between a company's financial performance, measured through Return on Assets (ROA), Current Ratio (CR), Turnover Receivable (TR), and Debt-to-Equity Ratio (DER), and its commitment to CSR. Furthermore, it introduces Earnings Per Share (EPS) as a moderator and mediator in the influence of each financial performance metric on CSR. This study employs a quantitative research approach, gathering data from company annual reports obtained from the official IDX website. Data analysis is conducted using the SmartPLS 3 application. The results of the analysis reveal that ROA has a significant positive impact on CSR, with EPS acting as a mediator, while CR, TR, and DER do not significantly influence CSR.
Co-Authors Achmad Lodry Maspaitela Agung Yatiningrum Agung Yatiningrum, Agung Agustina Pujiastuti Ahmad Iskandar Rahmansyah Anjaksana, Fila Antika, Tri Aulia, Regina Ayu Prasanti, Dinda Puspita Bahri, Moh. Saiful Brillyon Satrio Budi Prakoso Elly, Moh. Iskak Febri Suaida Rosalinawati Hery Koeshardjono Indah Agustin IZZAH, NURUL Joni Hendra Judi Suharsono Khusnik Hudzafidah Khusnik Hudzafidah Krisnawati, Titin Lidyana, Novita Mohammad Budianto Mohammad Iskak Elly, Mohammad Iskak Muhammad Rizki Yusuf Muhammad Syarif Hidayatullah Elmas Musyarofah, Jum'atul Ngatimun Ngatimun Nur Diana Dewi Nurul Hasanah Puji, Murtias R Abdul Haris Rahman, Deny Sari, Lusi Novita Seger Priantono Septiana, Mega Dwi Siti Masluha Titik Musriati Tumini Tumini Tumini, Tumini Umami, Fitria Widayanto, Mutinda Teguh Widianita, Nadia Putri Wilamsari, Feni Yayuk Indah Wahyuning Tyas, Yayuk Indah Wahyuning