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All Journal Eksos LPPM Jurnal Manajemen Dayasaing MIX : Jurnal Ilmiah Manajemen JSSH (Jurnal Sains Sosial dan Humaniora) J-EBIS (Jurnal Ekonomi dan Bisnis Islam) Jurnal Manajemen Inovasi Al-Tijary : Jurnal Ekonomi dan Bisnis Islam Journal of International Conference Proceedings Qualitative Research of Business and Social Sciences
Suryaningsum, Sri
Universitas Pembangunan Nasional Veteran Yogyakarta
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Social Sciences Other

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Literature Review of Financial Performance of Telecommunications Sub Sector Companies Before and During the Covid-19 Pandemic Yanis Kusniawanti; Sri Suryaningsum; Noto Pamungkas; Dewi Qutrun Nada
Journal of International Conference Proceedings Vol 4, No 3 (2021): 2021 WIMAYA International Conference of Economics and Business
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v4i3.1355

Abstract

This scientific paper is the first part of a series of research on the impact of the COVID-19 pandemic on the financial performance of telecommunication subsector companies listed on the Indonesia Stock Exchange. This paper describes the current conditions before the covid pandemic and the arguments for the covid pandemic. This paper is important because it will be the basis for further empirical research. The research objects analyzed are profitability ratios, liquidity ratios, leverage ratios, and activity ratios. The results of this literature review show that there is a tendency for differences before the pandemic and during the pandemic. The results of this literature review are the basis for deriving the hypothesis. In further research, the existence of the hypothesis in this paper will be tested empirically.  The profitability ratio is suspected to have changed before and during the covid19 pandemic, the liquidity ratio is suspected to have changed before and during the covid-1 pandemic, the leverage ratio is suspected to have changed before and during the covid-1 pandemic, and the activity ratio is suspected to have changed. before and during the covid-19 pandemic. 
Digitalization of the Quick Response Indonesian Standard (QRIS) Payment System for MSME Development Dewi Qutrun Nada; Sri Suryaningsum; Hari Kusuma Satria Negara
Journal of International Conference Proceedings Vol 4, No 3 (2021): 2021 WIMAYA International Conference of Economics and Business
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v4i3.1358

Abstract

Digitalization of payment systems in the business world is a certainty at this time. This paper is an initial literature review that will discuss the use of server-based e-commerce, the discussion will present QRIS (Quick Response Code Indonesian Standard), the readiness of MSMEs in using information technology, the application of QRIS on MSMEs, QRIS constraints on MSMEs. This paper is important because the need to use server-based e-commerce is already one of the most popular cashless payment systems. Server-based e-commerce format is e-wallet or digital wallet. This paper is important because it examines the role of regulators and standards in the use of QRIS (QR Code Indonesian Standard). The use of QRIS helps to standardize QR code systems. This research attempts to examine the application of QRIS to MSMEs in terms of the role, limitations, and income of MSMEs with QRIS. The research method used is by tracing literature that uses QRIS as a payment method for the character. This study shows that QRIS offers benefits for MSME traders.
Analisis standar rata-rata profitabilitas pada industri energi dan industri finansial Sri Suryaningsum; Dyah Ayusulistyaningrum
Qualitative Research of Business and Social Sciences Vol. 1 No. 2 (2024): Qualitative Research of Business and Social Sciences
Publisher : Department of Accounting Universitas PGRI Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31316/qrobss.v1i2.6860

Abstract

ROA and ROE are indicators of management performance. However, there is a phenomenon in which companies exhibit different characteristics, particularly across industrial sectors. This raises concerns about the standards for what constitutes good or bad performance for companies in the energy and financial industries, given the same or different ROA and ROE values. This research aims to determine the average standard ROA and ROE values between the energy and financial sectors. This research uses ROA and ROE data from 36 companies in the energy sector and 41 companies in the financial industry, sourced from the IDX and Yahoo Finance. ROA and ROE values are secondary data to be analyzed using descriptive statistics and the homogeneity of variance. As a result, the average ROA in the Indonesian energy industry is 8.11%, while the average ROE is 16.91%. In the Indonesian financial sector, the average ROA is 1.66%, and the average ROE is 6.00%.
Analisis tren belanja Pemerintah Daerah Provinsi Kalimantan Utara Sri Suryaningsum; Dini Aulia Rachmani
Qualitative Research of Business and Social Sciences Vol. 2 No. 2 (2025): Qualitative Research of Business and Social Sciences
Publisher : Department of Accounting Universitas PGRI Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31316/qrobss.v2i2.7223

Abstract

Penelitian ini bertujuan untuk menganalisis tren belanja pemerintah Provinsi Kalimantan Utara selama periode 2019-2023. Provinsi ini menghadapi tantangan besar dalam pengelolaan keuangan daerah, dengan struktur pendapatan yang didominasi transfer pusat dan belanja yang cenderung tinggi pada sektor pegawai meskipun jumlah populasi dan Pegawai Negeri Sipil (PNS) relatif kecil. Analisis dilakukan dengan pendekatan deskriptif kuantitatif menggunakan data sekunder dari Laporan Keuangan Pemerintah Daerah (LKPD) dan mencakup tiga indikator utama: rasio varians belanja, rasio keserasian belanja, dan rasio efisiensi belanja. Hasil penelitian menunjukkan bahwa rasio varians belanja berada dalam kategori favourable, dengan rata-rata realisasi anggaran sebesar 90,29%, mencerminkan efisiensi pengelolaan anggaran. Rasio keserasian belanja memperlihatkan dominasi belanja operasi sebesar 76%, sementara belanja modal hanya mencapai 24%, jauh di bawah ketentuan minimum 40%. Rasio efisiensi belanja berada pada kategori cukup efisien dengan rata-rata 90%. Hasil penelitian ini menunjukkan pentingnya upaya peningkatan alokasi belanja modal untuk mendukung pembangunan berkelanjutan serta optimalisasi efisiensi belanja operasional. Penelitian ini terbatas pada analisis satu pemerintah daerah dan periode lima tahun. Untuk penelitian selanjutnya, diharapkan cakupan wilayah dan rentang waktu dapat diperluas untuk mendapatkan pemahaman yang lebih komprehensif terkait tren pengelolaan belanja daerah di Indonesia.
Analisis operating profit margin perusahaan infrastruktur di BEI Tahun 2021-2023 Nisa'ul Jannah Rahayu; Sri Suryaningsum
Qualitative Research of Business and Social Sciences Vol. 2 No. 2 (2025): Qualitative Research of Business and Social Sciences
Publisher : Department of Accounting Universitas PGRI Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31316/qrobss.v2i2.7574

Abstract

Penelitian ini bertujuan untuk menganalisis kinerja operating profit margin pada perusahaan sektor infrastruktur yang terdaftar di Bursa Efek Indonesia (BEI) periode 2021-2023. Operating profit margin digunakan untuk mengevaluasi efisiensi operasional perusahaan dalam mengelola aktivitas operasional utama, sehingga investor menggunakannya sebagai indikator utama dalam menilai kinerja keuangan perusahaan. Penelitian ini menggunakan metode analisis deskriptif dengan data sekunder berupa laporan keuangan tahunan dari 22 perusahaan sektor infrastruktur kategori papan pencatatan utama di BEI. Hasil penelitian menunjukkan bahwa terdapat variasi signifikan dalam operating profit margin antar perusahaan, sehingga mencerminkan perbedaan skala bisnis, efisiensi operasional, dan model bisnis. Perusahaan seperti PT Tower Bersama Infrastructure Tbk. (TBIG) dan PT Pertamian Geothermal Energy Tbk (PGEO) memiliki operating profit margin yang tinggi dan stabil, menunjukkan efisiensi operasional yang baik. Sebaliknya, terdapat perusahaan yang mengalami penurunan nilai operating profit margin yang menjadi tantangan manajemen perusahaan dalam mengelola biaya operasional, seperti PT Indosat Tbk. (ISAT) dan PT Adhi Karya (Persero) Tbk. (ADHI). Kesimpulan dalam penelitian ini adalah operating profit margin merupakan indikator utama dalam penilaian efisiensi dan daya saing perusahaan, sehingga perusahaan disarankan untuk meningkatkan nilai operating profit margin melalui inovasi dan teknologi. Temuan ini relevan bagi manajemen investor dan pemangku kepentingan lainnya dalam proses pengambilan keputusan
Financial Distress, Institutional Ownership, and Earnings Management: Evidence from the Energy Sector Widya Winata; Sri Hastuti; Sri Suryaningsum
Journal of International Conference Proceedings Vol 7, No 4 (2024): 2024 Wimaya Yogyakarta Proceeding
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v7i4.3559

Abstract

This study seeks to analyze the effect of financial distress on earnings management, focusing on institutional ownership as a potential moderating variable. Employing a quantitative research approach, this study utilizes secondary data sourced from the financial statements of energy industry sector companies listed on the Indonesia Stock Exchange (IDX) and the companies' official websites during the period 2019–2023. The purposive sampling technique was used to select a representative sample, ensuring relevance and data quality. The findings reveal that financial distress positively influences earnings management, indicating that companies experiencing financial difficulties are more likely to engage in earnings management practices, possibly as a strategic response to mitigate the appearance of financial instability. However, the study also finds that institutional ownership does not moderate the relationship between financial distress and earnings management. This suggests that the presence of institutional investors does not significantly alter or mitigate the impact of financial distress on a company's propensity to engage in earnings management. These results provide important insights for stakeholders, including regulators and investors, by highlighting the implications of financial distress on corporate reporting behavior and the limited role of institutional ownership in curbing earnings management practices
Stock Prices And Trading Volume Around Ipos: An Islamic Economic Perspective On Energy Sector Sri Suryaningsum; Fikri Dwi Prasetya; Bambang Mahendra Andhika; Zohaib Hassan Sain
J-EBIS (Jurnal Ekonomi dan Bisnis Islam) Vol, 11 No 2 (2026)
Publisher : IAIN Langsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32505/j-ebis.v11i2.11148

Abstract

This study compares the stock prices and trading volume (TVA) of energy sector companies during and after their IPOs on the Indonesia Stock Exchange from 2019-2023, using a five-day pre-IPO and five-day post-IPO event window. The initial market reaction is examined from both conventional and sharia capital market perspectives, relating to information asymmetry, speculation (maysir), and uncertainty (gharar). The sample consists of 20 companies using purposive sampling. Since the data is not normally distributed, the Wilcoxon signed-rank test was used. The results show that stock prices do not differ significantly (p = 0.654), whereas TVA drops significantly after the IPO (p = 0.001). The decline in trading activity amid stable prices indicates short-term trading driven by sentiment that eases as information is absorbed by the market. These findings help investors and analysts evaluate energy sector IPOs and emphasize the importance of transparency (tabayyun) to curb speculation.
Co-Authors Alifa Nida Maharani Anies Siti Hartati Bambang Mahendra Andhika Dewi Qutrun Nada Dewi Qutrun Nada Dini Aulia Rachmani Dyah Ayusulistyaningrum Fikri Dwi Prasetya Gusaptono, R. Hendri Hari Kusuma Satria Negara Hari Kusuma Satria Negara Muhammad Irhas Effendi, Muhammad Irhas Nisa'ul Jannah Rahayu Noto Pamungkas Noto Pamungkas Noto Pamungkas Noto Pamungkas Noto Pamungkas Noto Pamungkas R. Hendri Gusaptono Raden Hendri Gusaptono Rakyan Widowati Tanjung Sri Hastuti Sri Luna Murdianingrum Sri Wahyuni Sukma Annisa Suwadji Wahyuni, Sri Widya Winata Yanis Kusniawanti Yanis Kusniawanti Zohaib Hassan Sain