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All Journal JURNAL ILMIAH MANAJEMEN & BISNIS Jurnal Ilmiah Universitas Batanghari Jambi Journal of Economic, Bussines and Accounting (COSTING) JIEB : Jurnal Ilmiah Ekonomi Bisnis Jurnal Ekonomi KINDAI : Kumpulan Informasi dan Artikel Ilmiah Manajamen dan Akuntansi Return : Study of Management, Economic and Bussines INJURITY: Journal of Interdisciplinary Studies Journal of Social Science

Jumriaty Jusman

Sekolah Tinggi Ilmu Ekonomi Pancasetia Banjarmasin

Author-ID : 3642286

Agriculture, Biological Sciences & Forestry Chemistry Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Immunology & microbiology Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Physics Public Health Social Sciences Other

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Pengaruh Corporate Governance, Capital Intensity dan Profitabilitas Terhadap Tax Avoidance pada Sektor Pertambangan Jumriaty Jusman; Firda Nosita
Jurnal Ilmiah Universitas Batanghari Jambi Vol 20, No 2 (2020): Juli
Publisher : Universitas Batanghari Jambi

The study aims to examine the influence of Corporate Governance, Capital Intensity and Profitability on Tax Avoidance. The proxy of Corporate governance was audit quality and audit committee, while the profitability factor used is Return on Asset (ROA) and Tax Avoidance by Cash Effective Tax Rate. The sample was chosen by purposive sampling and resulted 21 companies from mining sector listed oin Indonesian Stock Exchange from 2016 to 2018. The data analyzed by using multiple linier regression. The result showed that audit quality, audit committee, and capital intensity have insignificant influence on tax avoidance. While ROA has negative significant on tax avoidance

Financial Distress Dengan Model Altman Dan Springate Firda Nosita; Jumriaty Jusman
JURNAL ILMIAH MANAJEMEN & BISNIS Vol 20, No 2 (2019): Oktober - Maret
Publisher : UNIVERSITAS MUHAMMADIYAH SUMATERA UTARA

Islamic Banking in Indonesia is faced with increasingly fierce competition with conventional banking. The low market share, the low literacy and the limited asset or human resources are the problems of islamic banking in Indonesia. Islamic Banking needs to asses the health of its business in order to measure how strong they can survive amid the e-business and fintech era nowadays. The study measure the financial health of the national foreign exchange Islamic banks consisting of four banks using the Altman Z-Score and Springate S-Score methods. The data obtained from financial report and use the ratios to calculate the score. By using Altman Z-Score, four of bank namely BNI Syariah, Bank Mega Syariah, Bank Muamalat and Bank Syariah Mandiri are in the “safe” zone. While, by using Springate S-Score, Bank Muamalat tend to be has financial distress with an S-Score value below of 0,862. The financial distress is strongly influenced by the amount of sales, profits, asset management and the level of Non Performing Financing (NPF). Islamic banking need to develop the product and service innovation and also improvement in financing management. In addition, islamic banking is also required to expand its market share by utilizing information and technology to be able to compete with conventional banking.

ANALISIS TINGKAT KESEHATAN BANK UMUM SYARIAH BERDASARKAN METODE RGEC RISK PROFILE, GOOD CORPORATE GOVERNANCE, EARNINGS, AND CAPITAL PADA PT. BANK MUAMALAT INDONESIA Jumriaty Jusman
Jurnal Ilmiah Ekonomi Bisnis Vol 5 No 1 (2019): JURNAL ILMIAH EKONOMI BISNIS
Publisher : Jurnal Ilmu Ekonomi dan Bisnis

Abstract: This research was conducted on the basis of observations of events that occurred at PT. Bank Muamalat Indonesia, where the bank is spread, issues will experience liquidity. So the purpose of this study is to determine the health level of PT. Bank Muamalat Indonesia using the RGEC method (risk profile, good corporate governance, earnings and capital) for the 2015-2017 period. This research will be conducted by collecting data in accordance with the provisions stipulated in Bank Indonesia regulations No.13 / 1 / PBI / 2011 and SE No.13 / 24 / DPNP. The research subject in this study was PT Bank Muamalat Indonesia, Tbk. The object of this research is the financial statements and publications of PT Bank Muamalat Indonesia, Tbk 2015-2017 period. The results of the study showed that the health level of Bank Muamalat Indonesia using RGEC showed the predicate of bank health in accordance with the standards set by Bank Indonesia, with the results of financial ratios obtained from annual reports adjusted to the RGEC Component Ranking Criteria Matrix (Risk Profile, Good Corporate Governance , Earning and Capital) and the calculation of the final composite value on average 60%, it can be concluded that PT. Bank Muamalat Indonesia in 2015-2017 ranked 4 (four) with the title "LESS HEALTH". Keywords: Bank soundness, RGEC Abstrak: Penelitian ini dilakukan atas dasar pengamatan terhadap peristiwa yang terjadi pada PT. Bank Muamalat Indonesia, dimana bank tersebut tersebar isu akan mengalami likuiditas. Maka tujuan penelitian ini untuk mengetahui tingkat kesehatan PT. Bank Muamalat Indonesia dengan menggunakan metode RGEC (risk profile, good corporate governance, earnings and capital) periode 2015-2017. Penelitian ini akan dilakukan dengan mengumpulkan data- data sesuai dengan ketentuan yang telah diatur dalam peraturan Bank Indonesia No.13/1/PBI/2011 dan SE No.13/24/DPNP. Subjek penelitian dalam penelitian ini adalah PT Bank Muamalat Indonesia,Tbk. Objek penelitian ini adalah laporan keuangan dan tata kelolah publikasi PT Bank Muamalat Indonesia,Tbk Periode 2015-2017. Hasil penelitian bahwa tingkat Kesehatan Bank Muamalat Indonesia dengan menggunakan RGEC yang menunjukkan predikat kesehatan bank sesuai dengan standar yang telah ditetapkan oleh Bank Indonesia, dengan hasil rasio keuangan yang diperoleh dari laporan tahunan kemudian disesuaikan dengan Matriks Kriteria Peringkat Komponen RGEC (Risk Profile, Good Corporate Governance, Earning dan Capital) dan perhitungan nilai komposit akhir rata-rata 60% maka dapat disimpulkan bahwa PT. Bank Muamalat Indonesia pada tahun 2015 -2017 memperoleh peringkat 4 (empat) dengan predikat “KURANG SEHAT” Kata kunci : Tingkat kesehatan Bank, RGEC.

ANALISIS REAKSI PASAR MODAL INDONESIA TERHADAP PERISTIWA PELEDAKAN BOM BUNUH DIRI DI SURABAYA (Studi Kasus pada Perusahaan LQ 45 yang Terdaftar Di Bursa Efek Indonesia) Jumriaty Jusman
Jurnal Ilmiah Ekonomi Bisnis Vol 5 No 2 (2019): JURNAL ILMIAH EKONOMI BISNIS
Publisher : Jurnal Ilmu Ekonomi dan Bisnis

Abstract: This research is conducted on the basis of observations of events that occur in the country that can prevent security stability. One of the effects of these events is a market reaction. The purpose of this study was to determine whether the capital market reacted to the suicide bombings that occurred in Surabaya, by observing the Abnormal Return behavior obtained by investors and the difference in Avarage Abnormal Return on the Indonesia Stock Exchange (BEI) before and after the bombing. This research was conducted using the event study method with the Market Adjusted Model approach. The sample used is a company whose shares have been listed and included in the calculation of the LQ-45 index. Statistical test of Abnormal Return, Avarage Abnormal Return using paired sample t -test. The results of the first hypothesis testing are accepted, because there is a significant abnormal return for investors due to the explosion of Suicide Bombers in Surabaya. While the results of testing the second hypothesis were rejected, because there was no significant difference obtained by investors between Avarage Abnormal Return before and after the suicide bombing in Surabaya Keywords: Abnormal returns, Event Studies, Bombs in Surabaya, LQ-45, Market Adjusted Models, Market Reactions Abstrak: Penelitian ini dilukan atas dasar pengamatan terhadap peristiwa-peristiwa yang terjadi di dalam negeri yang dapat menggaggu stabilitas keamanan. Salah satu dampak dari peristiwa (event) tersebut yaitu terjadi reaksi pasar. Tujuan penelitian ini adalah untuk mengetahui apakah pasar modal bereaksi terhadap peristiwa Bom Bunuh diri yang terjadi di Surabaya, dengan mengamati perilaku Abnormal Return yang diperoleh oleh investor serta perbedaan Avarage Abnormal Return di Bursa Efek Indonesia (BEI) sebelum dan sesudah peristiwa Bom tersebut. Penelitian ini dilakukan dengan metode event study dengan pendekatan Market Adjusted Model. Sampel yang digunakan adalah perusahaan yang sahamnya telah tercatat dan masuk dalam perhitungan indeks LQ-45. Uji statistik terhadap Abnormal Return , Avarage Abnormal Return menggunakan Uji t. Hasil pengujian hipotesis pertama diterima, karena terdapat Abnormal Return signifikan bagi investor yang diakibatkan peristiwa peledakan Bom Bunuh Diri di Surabaya. Sedangkan hasil pengujian hipotesis kedua ditolak, karena tidak ada perbedaan signifikan yang diperoleh investor antara Avarage Abnormal Return sebelum dan sesudah peristiwa Bom bunuh diri di Surabaya Kata kunci : Abnormal return, Event Study , Bom di Surabaya, LQ-45, Market Adjusted Model, Reaksi Pasar

PENGARUH KONDISI FUNDAMENTAL DAN INFLASI TERHADAP HARGA SAHAM PADA PERUSAHAAN SUB SEKTOR PERKEBUNAN TAHUN 2016-2018. Jumriaty Jusman; Sinta Devit Puspitasari Sinta Devit Puspitasari
Jurnal Ilmiah Ekonomi Bisnis Vol 6 No 1 (2020): JURNAL ILMIAH EKONOMI BISNIS
Publisher : Jurnal Ilmu Ekonomi dan Bisnis

The objective of this research is to find out the influence of financial fundamental and macroeconomic factors on stock price. Financial fundamental factors used are ROA, CR, and EPS, while the maroeconomic factor used is inflation.Using purposive sampling method, found 7 companies from 18 plantation sub sector listed in Indonesian Stock Exchange since 2016 until 2018. Data was proced and analyzed by multiple linear regression analysis and prior to the classic assumption test such as normality, multicolinearity, heteroskedasticity, and autocorrelation. The result indicates that simultaneously, ROA, CR, EPS, and inflation have significant influence on stock price. By partially, EPS have significant influence on stock price, while ROA, CR and inflation have insignificant influence on stock price. Keywords: ROA, CR, EPS, Inflation

The Effectiveness Of Corporate Governance In Preventing Tunneling Activities After Covid-19 Jusman, Jumriaty; Tina lestari
Jurnal Ekonomi Vol. 13 No. 03 (2024): Jurnal Ekonomi, Edition July -September 2024
Publisher : SEAN Institute

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

The purpose of this study is to determine the application of corporate governance principles affecting the prevention of tunneling activities after the COVID-19 pandemic and to determine the role of digital technology in supporting effective corporate governance to prevent tunneling activities after the pandemic. The method used in this study is a qualitative method using the literature review method. The results of this study are that the success of corporate governance regulations and policies in preventing post-pandemic tunneling will depend on collaboration between governments, regulatory agencies, companies, and other stakeholders. This collaboration is needed to create a strong governance ecosystem, where the principles of transparency, accountability, fairness, and responsibility can be consistently enforced. In addition, adaptation to changes in the global business environment and ever-evolving technology will be a determining factor in maintaining corporate integrity and protecting the interests of all stakeholders in the future.

EVALUASI EFEKTIVITAS KEBIJAKAN KONSERVATISME AKUNTANSI DALAM MENGHADAPI KRISIS EKONOMI GLOBAL Jumriaty Jusman; Tina Lestari
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 5 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i5.12181

Konservatisme akuntansi dapat meningkatkan keandalan informasi keuangan selama masa krisis. Tujuan dalam penelitian ini adalah untuk mengetahui penerapan kebijakan konservatisme akuntansi di perusahaan-perusahaan selama krisis ekonomi global dan untuk mengetahui dampak kebijakan konservatisme akuntansi terhadap stabilitas dan keandalan laporan keuangan perusahaan selama krisis ekonomi global. Metode dalam penelitian ini adalah kualitatif deskriptif. Hasil dalam penelitian ini adalah penerapan kebijakan konservatisme akuntansi selama krisis ekonomi global adalah sebuah strategi yang penting untuk menjaga stabilitas keuangan perusahaan dan membangun kepercayaan pemangku kepentingan. Dengan memahami dan mengelola faktor-faktor yang mempengaruhi efektivitas kebijakan ini, perusahaan dapat menghadapi tantangan ekonomi dengan lebih baik dan tetap kompetitif dalam jangka panjang.

MINAT INVESTASI MAHASISWA DI PASAR MODAL YANG DIDETERMINASI OLEH PENGETAHUAN INVESTASI, MANFAAT INVESTASI DAN MODAL MINIMAL INVESTASI (STUDI PADA MAHASISWA STIE PANCASETIA BANJARMASIN) Jusman, Jumriaty; Lestari, Tina
KINDAI Vol 20 No 2 (2024): KINDAI
Publisher : JURNAL KINDAI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35972/kindai.v20i2.1635

Abstrak: Perusahaan sekuritas dan lembaga keuangan juga dapat berkontribusi dengan memberikan informasi yang transparan dan mudah dipahami mengenai produk investasi yang mereka tawarkan. Tujuan dalam penelitian ini adalah untuk mengetahui minat investasi mahasiswa di pasar modal yang dideterminasi oleh pengetahuan investasi, manfaat investasi dan modal minimal investasi pada mahasiswa STIE Pancasetia Banjarmasin. Metode yang digunakan dalam penelitian ini adalah kuantitatif deskriptif. Hasil dari penelitian ini adalah Berdasarkan hasil analisis regresi, yang menunjukkan bahwa Pengetahuan tidak memiliki pengaruh yang signifikan terhadap Minat Investasi. Meskipun nilai koefisien variabel manfaat cenderung menunjukkan peningkatan terhadap Minat Investasi, akan tetapi pengaruh ini tidak signifikan. Variabel Modal Minimal menunjukkan pengaruh yang sangat signifikan terhadap Minat Investasi dengan nilai koefisien positif menunjukkan bahwa peningkatan dalam ketersediaan atau kemudahan akses terhadap modal minimal secara signifikan meningkatkan Minat Investasi. Kata kunci: Minat Investasi, Pengetahuan Investasi, Manfaat Investasi, Modal Minimal Investasi

Receptiveness of QRIS as a Digital Payment Among MSME in Palopo City Jusman, Jumriaty; Fauziah, Ika
Interdiciplinary Journal and Hummanity (INJURITY) Vol. 3 No. 10 (2024): INJURITY: Journal of Interdisciplinary Studies.
Publisher : Pusat Publikasi Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58631/injurity.v3i10.1234

The rapid digitalization of financial transactions has led to the widespread adoption of technology-based payment systems among Micro, Small, and Medium Enterprises (MSMEs). One significant innovation in Indonesia is the Quick Response Code Indonesian Standard (QRIS), introduced by Bank Indonesia in 2019 to streamline digital payments through a unified QR code. This study explores the impact of user convenience, trust, and risk perception on QRIS user satisfaction, and further examines how these factors influence the overall use of QRIS among MSMEs in Palopo City. Using a quantitative approach, data were collected from 52 MSME actors and analyzed with SPSS V.25 to assess the relationships between variables. The results indicate that user convenience and risk perception have a significant impact on user satisfaction, while trust did not show a direct effect. Furthermore, risk perception was found to have a direct significant influence on the use of QRIS, whereas user satisfaction did not mediate the relationship between user convenience, trust, and QRIS use. The findings highlight the importance of addressing risk concerns and enhancing user satisfaction to promote broader QRIS adoption. The study contributes to the growing body of knowledge on digital payment adoption and offers practical insights for improving the user experience, particularly in regions with varying digital literacy and technological infrastructure.

Tax Burden and Bonus Mechanisms on Transfer Pricing With Tunneling Incentive as a Moderating Variable Lestari, Tina; Jusman, Jumriaty
Journal of Social Science Vol. 6 No. 3 (2025): Journal of Social Science
Publisher : Syntax Corporation Indonesia

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

This study aims to investigate the effect of tax burden and bonus mechanism on transfer pricing with incentive tunneling as a moderation variable. The population of this study consists of multinational manufacturing sector companies listed on the Indonesia Stock Exchange (IDX) for the 2021-2024 period. Samples were selected using purposive sampling, with a total of 52 samples with an outlier of 13 data from the total. So the amount of data that will be used in this study is 39 samples. Data analysis methods include the Chow test, the Hausman test, and Moderate Regression Analysis (MRA). This study shows that tax burdens and bonus mechanisms have an influence on transfer pricing. The moderation variable of incentive tunneling cannot strengthen the influence of tax burden on transfer pricing. The moderation variable of incentive tunneling can strengthen the positive influence of the bonus mechanism on transfer pricing. The research provides relevant practical guidelines for corporate managers, investors, and policymakers. The main implication is the need for a more holistic approach in managing transfer pricing that balances the goals of tax optimization, performance motivation, and adherence to good corporate governance principles.

Co-Authors Fauziah, Ika Firda Nosita Sinta Devit Puspitasari Sinta Devit Puspitasari Tina Lestari Tina Lestari

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