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All Journal Bisma: Jurnal Bisnis dan Manajemen EKUITAS (Jurnal Ekonomi dan Keuangan) Jurnal Abdi Masyarakat Indonesia
Sumani Sumani
Fakultas Ekonomi Dan Bisnis Universitas Jember
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Public Health Other

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PENGUKURAN KINERJA BISNIS MELALUI PENDEKATAN BALANCED SCORECARD DAN ANALYTICAL HIERARCHY PROCESS (AHP) Sumani Sumani
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 20 No 4 (2016)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (0.057 KB) | DOI: 10.24034/j25485024.y2016.v20.i4.55

Abstract

The aim of this study is Analyzing the business performance using balanced scorecard approach and Analytical Hierarchy Process (AHP). The population in this study were all employees and members of BMT-UGT Sidogiri. The sampling technique was Stratified Random Sampling for employees and convenience random sampling for BMT-UGT members Sidogiri. level positions (positions) of employees at BMT-UGT Sidogiri be the foundation of a random sample and tiered. The research sample used in this study were 42 employees and 212 members of BMT-UGT Sidogiri. The results showed: (1). balanced scorecard approach, showed the financial perspective (BMT-UGT Sidogiri conditions were good); perspective of satisfaction (satisfied with the services Sidogiri BMT-UGT); internal business perspective (increasing the number of business units); learning and growth perspective (employee productivity has increased); (2). The analysis perspective Balanced Scorecard using AHP Analysis of the individual perspective Balanced Scorecard by using AHP shows that the perspective is considered the most influential on the performance of the company is customer perspective that has the highest weight value, while the factor most considered to have the highest influence on the customer's perspective is the growing number of members. In other hand, internal business perspective has lowest value as a result of AHP analysis
PREDIKSI FINANCIAL DISTRESS : RASIO KEUANGAN DAN SENSITIVITAS MAKROEKONOMI PERUSAHAAN SEKTOR PRIMER Sumani Sumani
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 3 No 3 (2019)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (570.373 KB) | DOI: 10.24034/j25485024.y2019.v3.i2.4153

Abstract

ABSTRACTThe objective of this research is to analyze the ability of macroeconomic proxied by the sensitivity of exchange rate and interest rate, and the ability of financial ratios proxied by current ratio (CR); return on assets (ROA); total asset turnover (TATO); debt to asset ratio (DAR); and sales growth (GROWTH), in predicting financial distress in primary sector companies in Indonesia. The population was 42 primary sector companies in Indonesia from the agricultural sector and mining sector listed on the Indonesia Stock Exchange. By employing a purposive sampling technique, the sample consisted of 39 companies, i.e., 9 agricultural companies and 30 mining companies in the 10 years range of the study from 2008 to 2018. Data were analyzed using logistic regression analysis. Results showed that ROA and DAR variables can be used to predict a company's financial distress. However, the exchange rate variable proxied by exchange rate sensitivity, interest rate variable proxied by interest rate sensitivity, CR, TATO, and GROWTH cannot be used to predict financial distress.Keywords: financial distress, financial ratio, and sensitivity of macroeconomc 
PRAKTIK INCOME SMOOTHING PADA PERUSAHAAN SEKTOR PERTANIAN DI BEI Sumani Sumani; Ahmad Roziq; Widyastuti Annisa
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 5 No 1 (2021)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1047.534 KB) | DOI: 10.24034/j25485024.y2021.v5.i1.4801

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ABSTRACT The research objective is to examine the practice of income smoothing with several explanatory variables, namely: cash holding, political cost, profitability, and the board of commissioners. Income smoothing is an effort to normalize profits with the hope of increasing the company's market return. There are indications that agricultural sector companies are doing income smoothing. The population in this study were all agricultural sector companies listed on the IDX for the 2014-2019 period, with a purposive sampling technique, the number of samples used was 16 agricultural sector companies. Furthermore, the number of observed data was 96 data (6 years of observation in 16 agricultural sector companies). Methods of data analysis using logistic regression with α = 5% and α = 10%. The results showed that cash holding and profitability had no significant effect on income smoothing practices, both at α = 5% and α = 10%, but the political cost had a significant positive effect and the board of commissioners had a significant negative effect on income smoothing practices in agricultural sector companies. The implication of income smoothing practice with several explanatory variables can maintain the stability of the company's financial performance and will become an attraction for interested parties, however, income smoothing practise must go through supervision and consider some of the advice given by the board of commissioners. Key words: cash holding, board of commissioners, income smoothing, political cost, profitability ABSTRAK Tujuan penelitian adalah untuk menelaah praktik income smoothing dengan beberapa variabel penjelas, yaitu: cash holding, political cost, profitabilitas, dan dewan komisaris. Income smoothing merupakan upaya normalisasi laba dengan harapan untuk meningkatkan market return perusahaan. Perusahaan sektor pertanian terindikasi melakukan income smoothing. Populasi pada penelitian ini adalah seluruh perusahaan sektor pertanian yang terdaftar di BEI periode 2014-2019, dengan teknik purposive sampling, maka jumlah sampel yang digunakan adalah 16 perusahaan sektor pertanian. Selanjutnya jumlah data yang diobservasi sebanyak 96 data (6 tahun pengamatan pada 16 perusahaan sektor pertanian). Metode analisis data dengan regresi logistik dengan α = 5% dan α = 10%. Hasil penelitian bahwa cash holding dan profitabilitas berpengaruh tidak signifikan terhadap praktik income smoothing, baik pada α = 5% dan α = 10%, namun political cost berpengaruh signifikan positif dan dewan komisaris berpengaruh signifikan negatif terhadap praktik income smoothing perusahaan sektor pertanian. Implikasi praktik income smoothing dengan beberapa variabel penjelas dapat menjaga stabiitas kinerja keuangan perusahaan dan akan menjadi daya tarik bagi pihak-pihak yang bekepentingan, namun praktik income smoothing harus melalui pengawasan dan mempertimbangkan beberapa nasihat yang diberikan dewan komisaris. Kata kunci: cash holding, dewan komisaris, income smoothing, political cost, profitabilitas
Agrapana Melesat: Pengembangan Sumber Kalong Menjadi Rintisan Desa Wisata dengan Pendekatan Community Based Tourism Sumani Sumani; Markus Apriono; Ika Barokah Suryaningsih; Kristian Suhartadi Widi Nugraha
Jurnal Abdi Masyarakat Indonesia Vol 2 No 1 (2022): JAMSI - Januari 2022
Publisher : CV Firmos

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54082/jamsi.167

Abstract

Desa Sumber Kalong merupakan salah satu desa dengan basis agraris yang memiliki potensi sebagai desa wisata. Potensi yang dikembangkan yaitu berupa sumber mata air yang dibentuk menjadi waduk. Posisi sumber mata air sebagai salah satu sarana irigasi utama desa Sumber Kalong berdampingan dengan hamparan sawah yang luas di samping waduk sehingga dapat dijadikan satu paket wisata. Keunggulan lain desa Sumber Kalong yaitu lokasi yang cukup strategis yakni sekitar 30 menit dari pusat kecamatan Wonosari dengan akses jalan yang mudah. Keunggulan tersebut rupanya tidak seimbang dengan kondisi pengelola yaitu keterbatasan sumber daya manusia, keterbatasan dalam aspek manajerial dan menentukan strategi pengembangan dan ketidakpedulian masyarakat tentang pentingnya desa wisata bagi kondisi perekonomian wilayah. Kegiatan pengabdian yang dilakukan menggunakan pendekatan deskriptif kualitatif yaitu berusaha untuk memahami fenomena yang ada dan dikonstruksikan secara spesifik sesuai kondisi nyata yang terjadi. Solusi yang ditawarkan adalah sosialisasi dan pendampingan tentang optimalisasi potensi Desa Sumber Kalong khususnya Agrapana, pelatihan dalam hospitality dan kesadaran menjaga kebersihan, dan penambahan spot selfie sebagai salah satu upaya penambahan fasilitas wisata. Hasil yang dicapai pada pengabdian kepada masyarakat ini yaitu adalah pengenalan pengelolaan BUMDES; peningkatan pemgetahuan dan skill dalam pengelolaan area wisata; penambahan sarana kebersihan disekitar wisata Agrapana: dan Pembangunan spot selfie untuk menarik lebih banyak pengunjung untuk datang ke Wisata Agrapana Desa Sumber Kalong untuk mewujudkan Agrapana Melesat.
PENGARUH FINANCIAL LEVERAGE TERHADAP RETURN ON EQUITY DAN EARNING PER SHARE PADA PERUSAHAAN SEKTOR TELEKOMUNIKASI YANG LISTED DI BURSA EFEK INDONESIA Jouhar Fayahaqi; Sumani Sumani; Lilik Farida
BISMA: Jurnal Bisnis dan Manajemen Vol 9 No 1 (2015)
Publisher : Jurusan Manajemen Fakultas Ekonomi dan Bisnis

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Abstract

Abstract:The purposes of this research are to analyze: (a) the effect of financial leverage that measured as debt to assets, long-term debt to equity, and debt to equity on earnings (Return on Equity); (b) the effect of financial leverage that proxied by debt to assets, long-term debt to equity, and debt to equity on earnings (Earning per Share or EPS); and (c) the dominant effect of financial leverage on ROE and EPS in the telecommunications sector companies listed in the Indonesia Stock Exchange. This research examines 5 companies. Multiple linear regression analysis was used to test the hypothesis.Results show that financial leverage affects profitability (both ROE and EPS). Results also show that debt to assets ratio is the dominant variable affecting ROE and EPS. Keywords: Financial Leverage, ROE, and EPS
PENGARUH KECERDASAN EMOSIONAL DAN KECERDASAN SPIRITUAL SERTA KEPRIBADIAN TERHADAP KINERJA KARYAWAN PADA PT. BTN (PERSERO) TBK. CABANG JEMBER Weny Oktariani; Sri Wahyu Lelly Hana Setyanti; Sumani Sumani
BISMA: Jurnal Bisnis dan Manajemen Vol 10 No 2 (2016)
Publisher : Jurusan Manajemen Fakultas Ekonomi dan Bisnis

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Abstract

Abstract: This study aims to examine the effect of emotional intelligence and spiritual intelligence and personality on the performance of employees. This research was conducted at PT. Bank Tabungan Negara (Persero) Tbk. Jember Branch. Data collection was done by distributing questionnaires to 41 respondents. The data were processed by multiple linear regression analysis. Based on the result of t test, it is known that emotional intelligence and spiritual intelligence had no effect on performance Employees, while the personality effect on employee performance. Emotional intelligence did not affect the performance of employees Because the dominant respondents is male. While spiritual intelligence had no effect because the age of dominant respondents diverged between 20-40 years. Results showed that emotional intelligence, spiritual intelligence, and personality variables simultaneously affect the employees’ performance. Keywords: Emosional Intelligence, Spiritual Intelligence, Personality and Employee Performance.
ANALISIS FINANCIAL DISTRESS DAN BEBERAPA VARIABEL PREDIKTORPADA SEKTOR PERBANKAN DI INDONESIA Sumani Sumani; Andri Setiawan
BISMA: Jurnal Bisnis dan Manajemen Vol 11 No 3 (2017)
Publisher : Jurusan Manajemen Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/bisma.v11i3.6480

Abstract

Abstract: The Purpose of this study is (1) to analyze financial distress as predictor variables of financial difficulty levels banking which is listing on the Stock Exchange (BEI), and (2) determine the financial ratios, including CAR, ROE, NPL, NIM, LDR, ROA, BOPO, and the primary reserve as predictor variables of financial distress in banking sector which is listing on the BEI. The population of this study were 38 banks which is listed on the BEI until December 31th, 2014. Number of samples were 30 banks by purposive sampling technique. The analysis tool of study used Logit regression because of dependent variable was dummy variable and the independent variables were a combination of metric and non-metric. The results showed (1) banks were listed on the BEI has good performance (financial difficulties at low levels), the analysis result of financial distress by using multiple predictor variables, such as CAR, ROE, NPL, NIM, LDR, BOPO and reserves' primary GWM has good average value where is level of accuracy (97.2) in classifying the bank's financial difficulties; (2) The hypothesis testing showed a number of variables such as CAR, ROE, NIM, LDR, and BOPO were not significant as a predictor of financial distress in banking where listed on the BEI. However, NPL and reserves' primary GWM were significant variable as predictor of financial distress in banking where listed on the BEI. Keywords: Reserves' primary GWM, Non-Performing Loan, Financial Distress
Co-Authors Ahmad Roziq Andri Setiawan Ika Barokah Suryaningsih Jouhar Fayahaqi Kristian Suhartadi Widi Nugraha Lilik Farida Markus Apriono Sri Wahyu Lelly Hana Setyanti Weny Oktariani Widyastuti Annisa