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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.
Pengaruh Lingkungan Kerja, Kesungguhan Kerja, Semangat Kerja Terhadap Kepuasan Kerja Karyawan PT Bromo Falcata Indonesia Kabupaten Probolinggo Nur Diana Dewi; R Abdul Haris; Umi Rahma Dhany
JUMAD : Journal Management, Accounting, & Digital Business Vol 2 No 1 (2024): JUMAD: February 2023
Publisher : Universitas Panca Marga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51747/jumad.v2i1.1534

Abstract

The factory company PT Bromo Falcata Indonesia is engaged in barecore production with the location of activities being at Jalan Brantas km 1, Pilang sub-district, Kademangan sub-district, Probolinggo Regency. The independent variable consists of the work environment, work sincerity, and work enthusiasm while the dependent variable is job satisfaction. The population in this study is the entire workforce at PT Bromo Falcata Indonesia. The sampling technique in this study used a non-probability sampling technique, namely saturated sampling. Saturated sampling is a sampling technique when all members of the population are used as samples. The sample in this study is all workers at PT. Bromo Falcata Indonesia Probolinggo with 30 workers. Sources of data used in this study are primary data and secondary data. Processed using data analysis in the form of validity and reliability tests, classical assumption tests (normality test, heteroscedasticity test, multicollinearity test), multiple linear regression analysis, coefficient of determination, hypothesis testing (t test). The results of this study indicate that: work environment, work seriousness, work enthusiasm and significant effect on employee job satisfaction at PT Bromo Falcata Indonesia, Probolinggo Regency
Pengaruh Perencanaan Anggaran, Pelaksanaan Anggaran dan Akurasi Perencanaan Kas terhadap Tingkat Serapan Anggaran Pada Badan Pendapatan Pengelolaan Kuangan dan Aset Daerah Kota Probolinggo Achmad Lodry Maspaitela; Joni Hendra; Umi Rahma Dhany
JUMAD : Journal Management, Accounting, & Digital Business Vol 2 No 1 (2024): JUMAD: February 2023
Publisher : Universitas Panca Marga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51747/jumad.v2i1.1552

Abstract

This study aims to determine whether the influence of Budget Planning, Budget Execution, and Accuracy of Cash Planning has a simultaneous and partial effect on the Level of Budget Absorption at BPPKAD probolinggo city. And also among these three variables, which variable has the most dominant effect on the dependent variable (Budget Absorption Rate). The type of research used is descriptive quantitative, with the variables Budget Planning, Budget Execution, and Cash Planning Accuracy, the number of samples in this study were 76 respondents. The test results show that it partially affects the level of budget absorption at BPPKAD probolinggo city. The partial test results show that budget planning (X1), budget execution (X2), and cash planning accuracy (X3) of the three variables have significant values. Thus the results of the t (partial) test show that there is a positive and significant influence of variable budget planning budget execution and cash planning accuracy on the level of budget uptake at BPPKAD, City of Probolinggo.
Pengaruh Keselamatan Kerja, Lingkungan Kerja Dan Komunikasi Kerja Terhadap Kinerja Karyawan Pada PT. Kutai Timber Indonesia Kota Probolinggo Nurul Hasanah; Muhammad Syarif Hidayatullah Elmas; Umi Rahma Dhany
JUMAD : Journal Management, Accounting, & Digital Business Vol 2 No 4 (2024): JUMAD: Agustus 2024
Publisher : Universitas Panca Marga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51747/jumad.v2i4.2084

Abstract

This research was conducted at PT. Kutai Timber Indonesia, Probolinggo City with the aim of determining the effect of occupational safety, work environment and work communication on employee performance. The type of research used is quantitative research with an associative approach. The population is employees of PT. Kutai Timber Indonesia, Probolinggo City with a sample of 36 respondents and the sampling technique using saturated sampling technique. The data analysis method used is validity test, reliability test, classical assumption test, multiple linear regression analysis, determination test, partial test and simultaneous test. The results of the study indicate that occupational safety, work environment and work communication partially have a significant effect on employee performance.
OPTIMALISASI DIGITAL MARKETING STRATEGY UMKM BATIK RANDU7 MULIA PROBOLINGGO Dhany, Umi Rahma; Wilamsari, Feni; Musriati, Titik; Ngatimun, Ngatimun; Masluha, Siti
Jurnal Pengabdian Masyarakat dan Lingkungan Vol 2 No 2 (2024): Jurnal Pengabdian Masyarakat dan Lingkungan (JPML)
Publisher : Universitas Muhammadiyah Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30587/jpml.v2i2.7115

Abstract

The aim of this service is to provide online marketing assistance for the owners of Batik Randu 7 Mulia UMKM hand-written batik craftsmen and to provide understanding for owners and practitioners of Batik Randu 7 Mulia UMKM about the importance of online marketing in the era of globalization. The method used is described in several stages, namely identifying and solving problems, preparing a marketing plan, providing assistance in using social media and e-commerce, and evaluating activities. The most basic problem faced by partners is that marketing is still carried out conventionally. The solution offered is digital marketing management. The marketing plan carried out is making neater photos and videos, training in using marketing tools, and setting a promotional budget. Determining the right promotional media in the form of social media TikTok and Instagram. The TikTok social media that was created has a current number of followers of 60 since the last account was created. Meanwhile, Instagram social media followers have 6 followers since the last account creation.
Pengaruh Struktur Modal Terhadap Nilai Perusahaan Dengan Profotabilitas Sebagai Variabel Moderasi Umi Rahma Dhany; Wilamsari, Feni; Ahmad Iskandar Rahmansyah; Titik Musriati
RELASI : JURNAL EKONOMI Vol 20 No 2 (2024)
Publisher : Institut Teknologi dan Sains Mandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31967/relasi.v20i2.1112

Abstract

In the midst of the increasingly rapid development of the business world, company value plays an important role, especially in the eyes of investors. Company value is an important element that describes the success of achieving company performance. There are several factors that can influence company value, including capital structure and profitability. This research aims to examine the effect of capital structure on company value with profitability as a moderating variable. In this case, capital structure is proxied by the Debt Equity Ratio (DER), while company value and profitability are proxied by the Price Earning Ratio (PER) and Return on Equity (ROE), respectively. The object of this research uses a sample of government-owned commercial banking companies listed on the Indonesia Stock Exchange (BEI) during the observation period 2016 - 2023. The sample was selected based on predetermined criteria and data analysis using Smart PLS3. The results of hypothesis testing show that the DER variable has no effect on PER in government-owned commercial banking companies, while ROE is able to moderate the effect of DER on PER in government-owned commercial banking companies.
Utilization of Herbal Herbs for Health to Increase Body Immunity During the Covid-19 Pandemic In Kraksaan District, Probolinggo Regency, East Java Province Dhany, Umi Rahma; Puji, Murtias; Aulia, Regina; Antika, Tri
IMPOWERMENT SOCIETY Vol 5 No 1 (2022): February
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/eps.v5i1.816

Abstract

In the midst of a pandemic crisis like this that has not yet subsided, the government has carried out medical treatment in various regions. Not only that, medical treatment is deemed insufficient to ward off the covid 19 virus. Therefore, traditional treatment is needed as an alternative that can be used in the community to increase body immunity in order to break the chain of transmission of covid 19 that occurs in Indonesian society. Therefore, people entrust traditional herbal medicine as an ingredient to increase body immunity during a pandemic like the current one, which is to ward off various diseases, especially the current troubling conditions. So the purpose of writing this community service program is to optimize herbal medicine as the use of herbal drinks in increasing body immunity. In the process of making herbal medicine, it cannot be separated from the cultivation of family medicinal plants or toga such as turmeric, temulawak, ginger, basil, lime and tamarind. This outreach and counseling is targeted at the general public, especially in the Kraksaan, Probolinggo, where understanding and knowledge related to herbal medicine is more realized from disseminating video tutorials for making herbal medicine, which is expected to be used by the community in their respective homes to prevent transmission covid 19 virus.
Pengaruh Kualitas Pelayanan, Harga Dan Promosi Terhadap Keputusan Pembelian Tiket Pada Aplikasi Access By Kai Di PT. Kereta Api Indonesia (Persero) Daop 9 Jember Stasiun Probolinggo Sari, Lusi Novita; Tumini, Tumini; Dhany, Umi Rahma
JUMAD : Journal Management, Accounting, & Digital Business Vol 2 No 3 (2024): JUMAD: Juni 2024
Publisher : Universitas Panca Marga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51747/jumad.v2i3.2005

Abstract

Purchasing decisions in determining or choosing the type of product to buy are certainly not something that just happens in a relatively short time. Before consumers decide to buy a product, consumers will also consider several things that can influence purchasing decisions, for example service quality, price, promotions, and so on. This research aims to determine the quality of service, prices and promotions on ticket purchasing decisions on the Access By KAI application at PT. Kereta Api Indonesia (Persero) Daop 9 Jember Probolinggo Station in February 2024 is the population of the study. The sampling technique used in this research is nonprobability sampling in the form of purposive sampling. Data collection uses documentation and questionnaires. Data analysis uses quantitative analysis with validity test, reliability test, classic assumption test (normality test, multicollinearity test and heteroscedasticity test), multiple linear analysis test, coefficient of determination (R2), t test (partial) and dominant test using the IBM SPSS application v.23.0. The results of testing service quality, price and promotion partially have a significant positive effect on purchasing decisions.
Pengaruh Pengaruh Kompensasi, Budaya Organisasi, dan Motivasi Kerja Terhadap Kinerja Pegawai Pada Dinas Kepemudaan, Olahraga dan Pariwisata Kota Probolinggo Ayu Prasanti, Dinda Puspita; Widayanto, Mutinda Teguh; Dhany, Umi Rahma
JUMAD : Journal Management, Accounting, & Digital Business Vol 2 No 5 (2024): JUMAD: October 2024
Publisher : Universitas Panca Marga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51747/jumad.v2i5.2036

Abstract

The research was conducted at Dinas Kepemudaan, Olahraga and Pariwisata Probolinggo City with the aim of knowing the effect of compensation, organizational culture, and work motivation partially, simultaneously and dominantly on employee performance at Dinas Kepemudaan, Olahraga and Pariwisata Probolinggo City. The type of research used is a type of quantitative research with a causal relationship. It has two variables, namely the independent and dependent ,variables.The population in this study were 30 employees of the Probolinggo City Dinas Kepemudaan, Olahraga and Pariwisata Office who already had ASN status. The sampling technique used in this research is non-probability sampling with purposive sampling technique. Sources of data used in this study come from primary and secondary data. Data were collected using questionnaires, documentation and processed by data analysis methods in the form of validity, reliability, classical assumption tests, normality tests, multiple linear regression analysis, coefficient of determination and hypothesis testing. From the partial test it shows that the compensation variable (X1) has a not effect on employee performance (Y), the Organizational culture (X2) has a significant effect on employee performance (Y) and the work motivation image variable (X3) a not effect to employee performance (Y).