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Pengaruh Keragaman Dewan Direksi Terhadap Kinerja Keuangan Perusahaan Roika, Roika; Salim, Ubud; Sumiati, Sumiati
IQTISHODUNA IQTISHODUNA (VOL.15, No.2, 2019)
Publisher : Fakultas Ekonomi, UIN Maliki Malang

In implementing corporate governance, the diversity of the board of directors is an essential component. The most frequently observed diversity of the board is gender diversity, and along with the increasing internationalization of business today, the nationalities diversity is also one of the interesting types of analysis to be analyzed. The purpose of this study is to investigate the influence of the diversity of the board of directors on the performance of the company. The company performance examined in this study is the firm financial performance measured by using ROE and firm value measured by the Tobin's Q ratio. The population of this study are all non-financial companies listed on the Indonesia Stock Exchange in 2016-2017. Following the same selection criteria in this study, 33 sample companies were screened. The results of hypothesis testing with multiple regression indicate that only nationalities diversity influences the firm financial performance as measured by ROE. While gender diversity has a negative effect on firm financial performance as measured by ROE. And gender diversity and nationalities diversity does not affect the firm value

Pengaruh Profitabilitas, Tingkat Pertumbuhan Aktiva, Leverage Operasi, Stabilitas Penjualan terhadap Struktur Modal dan Nilai Perusahaan Agustin, Kety Lulu; Salim, Ubud; Andarwati, Andarwati
IQTISHODUNA IQTISHODUNA (VOL.16, No.1, 2020)
Publisher : Fakultas Ekonomi, UIN Maliki Malang

The purpose of this research is to determine the effect of profitability, asset growth, operating leverage and sales stability on the capital structure and firm value. The company value in this study was published with Tobin Q. The population of this study were all manufacturing companies reported on the Indonesia Stock Exchange for the period 2015-2017. In accordance with the selection criteria, there are 46 filtered sample companies. The analysis technique that used is Partial Least Square (PLS). Â The results of hypothesis indicate profitability and sales that are significant to the capital structure while increasing performance and leverage of operations do not have a significant effect on capital structure. Profitability, asset growth, sales stability have a significant effect on firm value while operating leverage does not involve significance to firm value. Profitability and influence of sales have a significant effect on firm value through capital structure, while yield growth and operating leverage are opposite.

KAPABILITAS INOVASI DAN KEWIRAUSAHAAN PADA UKM PASAR WISATA: STUDI FENOMENOLOGI Sulistiyani, Rina; Hadiwidjojo, Djumilah; Salim, Ubud
Jurnal Industri Kreatif dan Kewirausahaan Vol 2, No 1 (2019): JUNE
Publisher : Universitas Sahid

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36441/kewirausahaan.v2i1.176

Era disruptif saat ini telah menimbulkan berbagai peluang, sekaligus tantangan Sidoarjo. Penelitian ini bertujuan mengidenfikasi sikap-sikap dan perilaku inovatif pengrajin di kawasan pasar wisata Tanggulangin-Sidoarjo. Penelitian didisain menggunakan paradigma interpretif dengan pendekatan fenomenologi. Data dikumpulkan melalui teknik wawancara mendalam dan observasi, dengan melibatkan lima orang informan. Uji keabsahan data menggunakan teknik triangulasi. Analisis data menggunakan teknik analisis data model Creswell. Hasil penelitian menunjukkan bahwa sikap kreatif, orientasi jangka panjang, trend setter, pelopor pasar, kesuksesan, keikhlasan berbagi ilmu, dan senang tantangan merupakan determinan perilaku inovatif. Sedangkan perilaku inovatif tercermin dalam kemampuan pengrajin memodifikasi dan memperbaiki disain, merubah teknik jahit, inovasi bahan, inovasi teknologi proses produksi, dan menciptakan keunggulan yang sulit ditiru. Kesimpulan dari penelitian ini bahwa keberhasilan inovasi bisa dicapai dengan menciptakan keseimbangan antara aspek wira dan aspek usaha dalam diri pengrajin.

THE EFFECT OF PACKAGING, SATISFACTION AND IMAGE ON CUSTOMER LOYALTY OF THE EL RAYHAN COMPANY El Gammudi, Ahmed Khaled; Salim, Ubud; Sabil, Ananda
The International Journal of Accounting and Business Society Vol 24, No 1 (2016): The International Journal of Accounting and Business Society
Publisher : Accounting Department,

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.ijabs.2016.024.1.01

This study is aimed at investigating the effect of packaging, satisfaction, and image on customer loyalty to The El Rayhan Company, Libya. The questionnaires are employed to collect the data. The resultreveals that packaging has a positive effect on customer loyalty. Moreover, satisfaction and image affect directly on customer loyalty. However, the highest effect in this study is the packaging effect on customer loyalty.

KAPABILITAS INOVASI DAN KEWIRAUSAHAAN PADA UKM PASAR WISATA: STUDI FENOMENOLOGI Sulistiyani, Rina; Hadiwidjojo, Djumilah; Salim, Ubud
Jurnal Industri Kreatif dan Kewirausahaan Vol 2, No 1 (2019): JUNE
Publisher : Universitas Sahid

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36441/kewirausahaan.v2i1.176

Era disruptif saat ini telah menimbulkan berbagai peluang, sekaligus tantangan Sidoarjo. Penelitian ini bertujuan mengidenfikasi sikap-sikap dan perilaku inovatif pengrajin di kawasan pasar wisata Tanggulangin-Sidoarjo. Penelitian didisain menggunakan paradigma interpretif dengan pendekatan fenomenologi. Data dikumpulkan melalui teknik wawancara mendalam dan observasi, dengan melibatkan lima orang informan. Uji keabsahan data menggunakan teknik triangulasi. Analisis data menggunakan teknik analisis data model Creswell. Hasil penelitian menunjukkan bahwa sikap kreatif, orientasi jangka panjang, trend setter, pelopor pasar, kesuksesan, keikhlasan berbagi ilmu, dan senang tantangan merupakan determinan perilaku inovatif. Sedangkan perilaku inovatif tercermin dalam kemampuan pengrajin memodifikasi dan memperbaiki disain, merubah teknik jahit, inovasi bahan, inovasi teknologi proses produksi, dan menciptakan keunggulan yang sulit ditiru. Kesimpulan dari penelitian ini bahwa keberhasilan inovasi bisa dicapai dengan menciptakan keseimbangan antara aspek wira dan aspek usaha dalam diri pengrajin.

PENGARUH TATA KELOLA PERUSAHAAN, LIKUIDITAS, DAN LEVERAGE TERHADAP KESULITAN KEUANGAN Janah, Diah Oktavianti; Salim, Ubud
Jurnal Management Risiko dan Keuangan Vol. 1 No. 1 (2022)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

This study aims to analyze the effect of corporate governance using proxies of managerial ownership, institutional ownership, size of the board of directors, size of the board of commissioners and liquidity using proxies of current ratio and leverage using proxies of debt to total asset ratio on financial distress. The sample in this study used company in the textile and garment industry subsector listed on the Indonesia Stock Exchange (IDX) in the 2018 - 2020 period. The sampling in this study used the purposive sampling method, and obtained a sample of 13 textile and garment companies with a total sample of 39 samples. The data analysis method used classical assumption test, multiple linear regression analysis, and hypothesis testing (F test, T-test, and coefficient of determination) using the SPSS 25 program. The results of this study indicate that the managerial ownership has no significant effect on financial distress, institutional ownership has no significant effect on financial distress, size of the board of directors has no significant effect on financial distress, size of the board of commissioners has no significant effect on financial distress, current ratio has significant effect on financial distress, debt to total asset ratio has significant effect on financial distress.

Pengaruh Financial Leverage Terhadap Profitabilitas Perusahaan Sabrina, Lutva; Salim, Ubud
Jurnal Management Risiko dan Keuangan Vol. 2 No. 1 (2023)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/jmrk.2023.02.1.04

The objective of this quantitative explanatory study is to identify the capability of property, real estate, and construction building companies to produce profitability using debt. Using total sampling, in which all members of the population are selected, 17 companies listed on the Indonesia Stock Exchange in the 2017-2019 period were selected as the sample. This research uses three independent variables and independent variable. The independent variables are Debt-to-Asset Ratio, Debt-to-Equity Ratio, and Time Interest Earned Ratio, while the dependent variable is Return on Equity. The data analysis was conducted using multiple linear regression in SPSS. This study finds that Debt-to-Asset Ratio has no significant influence on Return on Equity, that Debt-to-Equity Ratio has no significant effect on Return on Equity, and that Times Interest Earned Ratio has significant impacts on Return on Equity. Abstrak Penelitian ini dilakukan untuk mengetahui kemampuan perusahaan dalam menghasilkan profitabilitas dengan menggunakan utang. Penelitian dilakukan pada perusahaan jasa sektor property, real estate, dan konstruksi bangunan sub sektor konstruksi bangunan yang terdaftar pada Bursa Efek Indonesia periode 2017-2019. Metode penelitian yang digunakan yaitu penelitian penjelas dengan metode kuantitatif. Teknik pengambilan sampel menggunakan sampling total yaitu seluruh populasi dijadikan sampel, sehingga total 17 perusahaan sub sektor konstruksi bangunan yang terdaftar di BEI adalah sampel dalam penelitian. Dalam penelitian ini terdapat tiga variabel bebas dan satu variabel terikat. Variabel bebas yang digunakan yaitu Rasio Utang terhadap Aset, Rasio Utang terhadap Ekuitas, dan Rasio Cakupan Bunga. Variabel terikat dalam penelitian ini adalah Return on Equity (ROE). Analisis data yang digunakan dalam penelitian ini yaitu analisis regresi linier berganda dengan menggunakan SPSS. Hasil penelitian ini menunjukkan bahwa; (1) Rasio Utang terhadap Aset tidak signifikan terhadap Return on Equity, (2) Rasio Utang terhadap Ekuitas tidak signifikan terhadap Return on Equity, (3) Rasio Cakupan Bunga berpengaruh signifikan terhadap Return on Equity.

Risk Management Based on Islamic Boarding School Ekaningsih, Lely Ana Ferawati; Salim, Ubud; Djumahir, Djumahir; Indrawati, Nur Khusniyah; Djakfar, Muhammad
IQTISHODUNA: Jurnal Ekonomi Islam Vol. 11 No. 2 (2022): October
Publisher : Program Studi Ekonomi Islam Fakultas Ekonomi dan Bisnis Islam Institut Agama Islam Syarifuddin Lumajang

Uncertainty is often associated with risk, in Islamic economics the concept of uncertainty becomes one of the important pillars in the Islamic risk management process. Nothing in this life is free from risks and facts in every organization and its activities. The purpose of this research is to reveal and explain in depth the implementation of Islamic boarding school risk management.The paradigm used is post-positivistic. This type of research uses case studies. The key informant is the manager of the pesantren. Data analysis was carried out by an interactive analysis of the model from Miles and Huberman. The application of risk management at the Manba'ul Ulum Islamic boarding school in Banyuwangi Regency from the results of the study stated that it was very beneficial/positive, as evidenced by the increase in the number of students studying at the pesantren after experiencing the pandemic period from 2019. Islamic values frame Islamic boarding school risk management activities as a source of inspiration and aspirations. Has been applied by the predecessors and is a character that shapes the santri so that they are not shaken under any conditions, besides that it is also sourced from the Islamic values of the Qur'an and hadith as principles, then the educational curriculum is sourced from the book of ridhotun nashihin or akhlaq.

KAPABILITAS INOVASI DAN KEWIRAUSAHAAN PADA UKM PASAR WISATA: STUDI FENOMENOLOGI Sulistiyani, Rina; Hadiwidjojo, Djumilah; Salim, Ubud
Jurnal Industri Kreatif dan Kewirausahaan Vol 2 No 1 (2019): Jurnal Industri Kreatif dan Kewirausahaan JUNE 2019
Publisher : Universitas Sahid

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36441/kewirausahaan.v2i1.176

Era disruptif saat ini telah menimbulkan berbagai peluang, sekaligus tantangan Sidoarjo. Penelitian ini bertujuan mengidenfikasi sikap-sikap dan perilaku inovatif pengrajin di kawasan pasar wisata Tanggulangin-Sidoarjo. Penelitian didisain menggunakan paradigma interpretif dengan pendekatan fenomenologi. Data dikumpulkan melalui teknik wawancara mendalam dan observasi, dengan melibatkan lima orang informan. Uji keabsahan data menggunakan teknik triangulasi. Analisis data menggunakan teknik analisis data model Creswell. Hasil penelitian menunjukkan bahwa sikap kreatif, orientasi jangka panjang, trend setter, pelopor pasar, kesuksesan, keikhlasan berbagi ilmu, dan senang tantangan merupakan determinan perilaku inovatif. Sedangkan perilaku inovatif tercermin dalam kemampuan pengrajin memodifikasi dan memperbaiki disain, merubah teknik jahit, inovasi bahan, inovasi teknologi proses produksi, dan menciptakan keunggulan yang sulit ditiru. Kesimpulan dari penelitian ini bahwa keberhasilan inovasi bisa dicapai dengan menciptakan keseimbangan antara aspek wira dan aspek usaha dalam diri pengrajin.

VALUE-ADDED CREATION IN FINANCIAL PERSPECTIVE BY COLLABORATION OF INTELLECTUAL CAPITAL AND CORPORATE POLICY Iswari, Hanif Rani; Salim, Ubud; Djazuli, Atim
Jurnal Aplikasi Manajemen Vol. 17 No. 4 (2019)
Publisher : Universitas Brawijaya, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jam.2019.017.04.20

This study aimed to analyse and test the creation of optimisation value-added by intellectual capital that collaborates with company policies in the property and real estate sector companies listed on the Indonesia Stock Exchange. The sampling method uses purposive sampling and obtained sample of 15 companies. This study uses path analysis. Intellectual capital is measured by Value Added Intellectual Coefficient (VAIC); Funding decisions are measured by Debt to Equity Ratio (DER); Dividend decisions are measured by Dividend Payout Ratio (DPR); Investment decisions are measured using a combined Investment Opportunity Set (IOS). The value of the firm is measured using Tobin's Q, and the financial performance is measured using Return on Assets (ROA). The results of this study conclude that intellectual capital can improve financial performance but reduce the value of the firm. Funding decisions and dividend decisions reduce financial performance, but investment decisions improve financial performance. Only dividend decisions can increase value of the firm, while investment decisions reduce value of the firm. Even funding decisions do not affect value of the firm. Financial performance has not been able to mediate the flow of value-added creation. From the results of the study, the flow of creating value-added from intellectual capital supported by company policy through the financial performance in property and real estate companies has not been able to increase value of the firm optimally.

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