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Journal : JMS : Jurnal Manajemen Sinergi

PENGARUH PERECANAAN DAN PELAKSANAAN ANGGARAN TERHADAP PENYERAPAN ANGGARAN (STUDI KASUS PADA KECAMATAN BACAN, KECAMATAN BACAN SELATAN DAN KECAMATAN BACAN TIMUR) M Aprialdy Husen; Muhsin N Bailusy; Hartaty Hadady
Jurnal Manajemen Sinergi Vol 10, No 1 (2022): JURNAL MANAJEMEN SINERGI (EDISI APRIL)
Publisher : Program Studi Manajemen Fakultas Ekonomi dan Bisnis Universitas Khairun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33387/jms.v10i1.4823

Abstract

The main objectives of this study were to determine andanalyze: the influence of planning on budget absorption in Bacan subdistrict,southern Bacan sub-district and eastern Bacan sub-district; andthe influence of the budget on budget absorption in Bacan sub-district,southern Bacan sub-district and eastern Bacan sub-district.Methodology: This study uses multiple linear regression analysis usingSPSS version 23 as a statistical test tool. The data collection tools usedwere questionnaires and interviews, and the number of respondentswas 99 respondents spread over the southern Halmahera district.Finding: In the regression output, the significance number for thePlanning variable is 0.731. This value is greater than the significancelevel of 0.05 so that it states that budget planning has no effect onbudget absorption and it can be concluded that H1 is rejected becauseit is supported by the data and is not in accordance with researchexpectations. At the output of the regression obtained a significantfigure for the budget implementation variable of 0.000. This value issmaller than the significance level of 0.05, indicating that budgetexecution has a positive effect on budget absorption and it can beconcluded that H2 is accepted.Conclusion: (1) Planning has no effect on budget absorption in BacanDistrict, South Bacan District and East Bacan District. It can be seenfrom the significance figure for the budget planning variable that it is0.731 because there are still many village officials who have planned orhave budgeted for a plan but in implementation it is not realized so thatit can weaken the absorption capacity of the budget; and (2) budgetimplementation has an effect on budget absorption in South Halmaherain Bacan District, South Bacan District and East Bacan District. It canbe seen from the significance figure for the budget implementationvariable, which is 0.000. Because if the implementation is good, it canabsorb the budget itself and vice versa.
SIGNIFIKANSI NILAI PERUSAHAAN MELALUI VARIABEL INTELLECTUAL CAPITAL DAN KINERJA KEUANGAN PADA PERUSAHAAN INDEKS LQ45 Fajrul Rahman Bayau; Abdul Hadi Sirat; Hartaty Hadady
Jurnal Manajemen Sinergi Vol 9, No 2 (2021): JURNAL MANAJEMEN SINERGI (EDISI OKTOBER)
Publisher : Program Studi Manajemen Fakultas Ekonomi dan Bisnis Universitas Khairun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33387/jms.v9i2.5252

Abstract

Objective: This study aims to determine the significance of the firm value through the variable Intellectual capital and financial performance as an intervening variable in LQ45 companies listed in Indonesia Stock Exchange, with a sample of 20 companies.Methodology: The analytical method used is path analysis. The observation time was 5 years and the research data is secondary data by using purposive sampling method. In this research, intellectual capital is measured with a VAIC, financial performance measured by ROA, and the company's value is measured by Tobin's Q.Finding: Ha1, Ha2, and Ha3 are rejected, at the 5% confidence level.Conclusion: The results of this study indicate that intellectual capital has a positive effect on the financial performance, financial performance has a positive effect on corporate value, intellectual capital directly positive effect on the firm value, and financial performance is able to mediate the relations of intellectual capital on firm value even if the direct effect is greater than the indirect effect.
PENGARUH PROFITABILITAS TERHADAP RETURN SAHAM (STUDI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE 2014-2018) Ririn Ismira Afiyani Kamarullah; Muhsin N Bailusy; Hartaty Hadady
Jurnal Manajemen Sinergi Vol 8, No 1 (2020): JURNAL MANAJEMEN SINERGI (EDISI APRIL)
Publisher : Program Studi Manajemen Fakultas Ekonomi dan Bisnis Universitas Khairun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33387/jms.v8i1.5066

Abstract

Objective: This study aims to determine the effect of ROA, ROE, EPSand NPM variables on stock returns (Y) partially and simultaneously.The research sample is 45 companies. The data collection techniqueis done by the documentation method, which is collecting data in theform of book literature, journals, and the company's annual financialstatements. The data needed in this study is secondary data from thefinancial statements of manufacturing companies listed on theIndonesia Stock Exchange in the 2014-2018 period. The financialstatements were downloaded from the site www.idx.co.id.Methodology: The analytical method used in this study is the Paneldata regression method as analysis technique used is quantitative.Finding: ROA (H1), ROE (H2), EPS (H3) are accepted (positiveaffect), while H4 (NPM) are accepted (positive affect) at the 5%confidence level.Conclusion:The results showed that ROA has a positive and significant effect onstock returns, the more effective the users of the company's assets,then by itself efforts to increase profits can be maximally generatedand ultimately can increase the value of stock returns. ROE has apositive and significant effect on stock returns, the more effective thecompany is in managing its own capital, then the effort to increasestock returns can be realized. EPS has a positive and significanteffect on stock returns, earnings per share contains importantinformation to make predictions about dividends per share in thefuture. While NPM has a negative and significant effect on StockReturn, the high and low NPMs do not guarantee investors will buythese shares because NPM only makes a profit from each sale
PERBANDINGAN ABNORMAL RETURN SAHAM SEBELUM DAN SESUDAH STOCK SPLIT DI BURSA EFEK INDONESIA 2014-2018 Denia Septiana Wonggo; Hartaty Hadady; Rheza Pratama
Jurnal Manajemen Sinergi Vol 9, No 2 (2021): JURNAL MANAJEMEN SINERGI (EDISI OKTOBER)
Publisher : Program Studi Manajemen Fakultas Ekonomi dan Bisnis Universitas Khairun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33387/jms.v9i2.5250

Abstract

Objective: Comparison of Abnormal Stock Returns Before and After Stock Split on the Indonesia Stock Exchange. The sample in this study used a purposive method. Based on the sample selection in accordance with the specified criteria, the number of samples in this study were 40 companies or as many as 200 units of observation within a period of 5 years.Methodology: The analytical method used in this study is the Test Difference method.Finding: Hypothesis accepted at the 5% confidence level.Conclusion: The results showed that abnormal returns had a positive and significant effect before and after the stock split. Because an increase in abnormal stock returns before and after the stock split.
PENGARUH KINERJA KEUANGAN TERHADAP CORPORATE SOCIAL RESPONSIBILITY PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2014-2018 Denia Roswita Anisdhita; Hartaty Hadady; Johan Fahri
Jurnal Manajemen Sinergi Vol 9, No 1 (2021): JURNAL MANAJEMEN SINERGI (EDISI APRIL)
Publisher : Program Studi Manajemen Fakultas Ekonomi dan Bisnis Universitas Khairun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33387/jms.v9i1.5244

Abstract

ABSTRACTObjective: This study aims to determine the effect of financial performance on corporate social responsibility. The population in this study are banking companies listed on the Indonesia Stock Exchange (IDX) of 45 companies. Determination of the sample using purposive sampling. The samples used in this study were 21 companies with 105 observations. Methodology: The analytical model used to test hypotheses is multiple linear regression analysis and uses SPSS as a statistical test tool.Finding: H1, H2, and H3  accepted at the 5% confidence level.Conclusion: The results of this study indicate that company size (X1) has a negative and significant effect on corporate social responsibility. The bigger the size the company then the existence of assets owned by the company is unemployed, forcing the company to spend more costs, thereby reducing the allocation of costs used to disclose broader social information. Profitability (X2) has a positive and significant effect on corporate social responsibility. the greater the level of profits owned by the company, the wider the company discloses social information. While leverage (X3) does not affect corporate social responsibility. The higher or lower level ofleverage owned by a company will not influence the company in disclosing its social information. 
ANALISA GOOD CORPORATE GOVERNANCE (GCG) DAN CORPORATE SOCIAL RESPONSIBILITY (CSR) TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN PERTAMBANGAN: DATA PANEL Fadli Halim; Hartaty Hadady; Fadli Ali Taslim
Jurnal Manajemen Sinergi Vol 8, No 1 (2020): JURNAL MANAJEMEN SINERGI (EDISI APRIL)
Publisher : Program Studi Manajemen Fakultas Ekonomi dan Bisnis Universitas Khairun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33387/jms.v8i1.5065

Abstract

Objective: This study aims to analyze the effect of GoodCorporate Governance (GCG) and Corporate SocialResponsibility (CSR) on the value of the company (Study of miningsector companies listed on the Indonesia Stock Exchange (IDX) in2013-2017). The sample selection in this study uses the PurposiveSampling method. Based on the results of the sample selection inaccordance with the criteria that have been made, it can beselected as many as 15 company samples or as many as 75 unitsof observation in a period of 5 years.Methodology: The analytical method used in this study is thePanel Data regression method with the Common Effect method.Finding: H1 are accepted, while H2 no accepted at the 5%confidence level.Conclusion: The results of this study indicate that Good CorporateGovernance (GCG) which proceeds with institutional ownershipnegatively affects company value. This can be seen from theprobability value of 0.009 which is smaller than the value of α(0.05), and the coefficient value of -0.57 indicates that there is anegative relationship between Good Corporate Governance (GCG)and the value of the company. while Corporate SocialResponsibility (CSR) does not affect the value of the company.This can be seen from the probability value of 0.529 which isgreater than the value of α (0.05), and the coefficient value of 0.081.