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DETERMINAN TINGKAT PENGUNGKAPAN TANGGUNG JAWAB SOSIAL PERUSAHAAN MANUFAKTUR SUB SEKTOR MAKANAN DAN MINUMAN DI BEI Singgih, Marmono; Farida, Lilik; Iwanda, Risqi Akbar
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.v11i3.6320

Abstract

Abstract: The Corporate social responsibility (CSR) is a program designed to balance the company’s economic profits and its contribution to the economy, social, community, and environment. Food and beverage companies have a high production level that produces waste harmful of the people's lives. Public needs the information to what extent the company runs its CSR activities so the people’s right to live safely and healthily, the employee welfare, and the product safety is met. If the community perceives that the company neglects the social and environmental aspects, has no contribution to the community, and even causes a negative impact, it will lead to community resistance. Therefore, the disclosure of a company’s CSR activities is crucial. The research population was all manufacturing companies in food and beverages sub-sector listed on the Indonesia Stock Exchange in 2012-2015. There were 14 companies registered in 2012-2015 with the number of observations consisted of 56 companies’ annual reports. The sample was taken using purposive sampling method. Results show that profitability, company size, and public ownership have a significant effect on the level of CSR disclosure, while leverage and commissioners have no significant effect on the level of CSR disclosure. Keywords: CSR, Level of CSR Disclosure.
Analisis Pengaruh Good Governance Bisnis Syariah, Ukuran Perusahaan, dan Struktur Modal terhadap Kinerja Perbankan Syariah Wahyulaili, Kurniya; Puspitasari, Novi; Singgih, Marmono
Indonesian Journal of Islamic Economics and Finance Vol 1 No 2 (2018): Indonesian Journal of Islamic Economics and Finance
Publisher : Department of Islamic Economics, Postgraduate Program, IAIN Jember, Indonesia

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Abstract

The aims of this study is to analyze the financial performance of general Islamic banks in Indonesia with maqashid sharia approach in terms of individual educational goals, the creation of justice, and the achievement of prosperity during the years 2012-2017. In addition, the aims of this study is to examine and analyze the factors that influence the determination of maqashid sharia in general Islamic banks companies in Indonesia in the period 2012-2017. The method used in the research is explanatory research. Variables used in this research consist of independent variable and dependent variable. The independent variables of this study are Good Governance Bisnis Syariah (GGBS), company size (SIZE), and capital structure (CS). The dependent variable of this study is Sharia Maqashid Index (SMI). The sample was chosen by using purposive sampling method and obtained the sample member as many as 9 companies of general shariah banks. Based on the results of this study with the t test shows that Good Governance Bisnis Syariah (GGBS) have negative effect to maqashid shariah. Meanwhile, company size variables have positive effect on maqashid shariah and  variable of capital structure does not affect the achievement of maqashid shariah approach at general Islamic banks in Indonesia.
PENILAIAN KEWAJARAN HARGA SAHAM SEBAGAI PERTIMBANGAN INVESTASI DI BURSA EFEK INDONESIA Singgih, Marmono
BISMA: Jurnal Bisnis dan Manajemen Vol 6 No 1 (2012)
Publisher : Jurusan Manajemen Fakultas Ekonomi dan Bisnis

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Abstract

Price earnings ratios (PER) is used to evaluate the fair value of stock.The reason is that PER could help the analysts to make judgement on importantvariables. This research is meant to determine whether PER could be used toevaluate the fair value of stock. This value is determined by growth rate of earning(GE) and systematic risk (β) capabilities to clarify PER change and whether thevaluation model could be used as security selection. The taken samples were 30(thirty) stocks of The Indonesian Stock Exchange. The result of the valuationmodel is simultaneously the growth rate of earning and systematic risk couldexplain the PER change about 26,6%. The classical assumption test describes thatthe cross-sectional regression is BLUE (Best Linear Unbiased Estimator). Thevaluation model is highly successfull to determine stock price change, but thismodel is much less successfull to select which one of the stock is bought or sold(security selection).Keywords:
Earnings Management antar Industri dan Faktor-Faktor Pembatasnya pada Perusahaan Publik di Bursa Efek Indonesia Tatang A. Gumanti; Marmono Singgih
Jurnal Akuntansi dan Bisnis Vol 6, No 2 (2006)
Publisher : Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/jab.v6i2.49

Abstract

The purposes of this study are twofold, first, it examines differences in the level of earnings management at industrial level. Secondly, it examines the factors affecting earnings management of companies in the manufacturing sector listed at the Jakarta Stock Exchange. A sample of 109 companies with financial years of 2001 and 2002 were examined. Earnings management is proxied using discretionary accruals standardized by firm’s total assets. Leverage, company size, assets growth, sales change, and profitability were regressed over discretionary accruals. The findings reveal that there is no significant difference in the level of discretionary accruals among industry examined. Sales change and profitability both have positive and significant effect on discretionary accruals.
DETERMINAN MANAJEMEN LABA PADA PERUSAHAAN YANG MELAKUKAN PENAWARAN SAHAM PERDANA Ike Anis Marsela; Tatang Ary Gumanti; Marmono Singgih
Jurnal Akuntansi Bisnis Vol 15, No 29 (2016)
Publisher : Universitas Katolik Soegijapranata Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24167/jab.v15i29.967

Abstract

This article aimstoanalyze the effect ofoperatingcash flows, size of thecompany, earnings changes, andfinancial leverage onearnings managementchangesin the basic industry and chemicalsub-sectormaking initial public offering in theIndonesia Stock Exchange. The samples were selected using purposive sampling method in which as many as 35 out of 60 companies in the period 1989-2013. The data used are secondary data from a basic industry and chemical sub sector. The companys prospectus is obtained from database of the Economic Faculty, University of Jember, Indonesian Capital Market Directory (ICMD), and other sources. This usesmultiple linearregressionanalysis to test the hypotheses. The dependent variable is earnings management measured using the ratio of DCA models of Friedlan. Independent variables consisted of operating cash flow, size of the company, earnings changes, and financial leverage. Results showedthatoperatingcash flows negatively andsignificanty affectearnings managementchanges, earningschanges have positive andsignificant effect onearnings managementchanges, size of the company andfinancial leveragedoes not havesignificant effecton earnings management changes.
PENDAMPINGAN MANAJEMEN DAN PENGEMBANGAN USAHA KULINER DONATE GENDHIS MANIS Marmono Singgih; Ema Desia Prajitiasari; Kristian Suhartadi Widi Nugraha
Batara Wisnu : Indonesian Journal of Community Services Vol. 2 No. 1 (2022): Batara Wisnu | Januari - April 2022
Publisher : Gapenas Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (609.224 KB) | DOI: 10.53363/bw.v2i1.80

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The declining national economic conditions as a result of the Covid-19 pandemic were felt directly by the community, especially MSMEs engaged in the food and beverage sector. However, the stagnation and slowdown of the economy due to the pandemic cannot be left alone. The massive vaccination movement and the culture of health procedures in the community gave rise to a new spirit to re-open a business. Donate Gendhis Manis is one of the culinary businesses that developed during the Covid-19 pandemic. Challenges faced are limited insight and experience in business management in terms of production, marketing, human resources, finance, and risk management. The community service team tries to help develop the business by brainstorming, FGD, simulation, and providing production tools. As a result, Donate Gendhis Manis' culinary industry can empower itself by being more sensitive to market trends, environmental changes, and consumer tastes and improving its appearance by redesigning its packaging
The Impact of Constitutional Court Ruled On The 2019 Presidential Election Toward Indonesian Stock Market Aditya Putra Dewantara; Intan Nurul Awwaliyah; Marmono Singgih
Conference Series Vol. 3 No. 1 (2020): International Conference on Global Innovation and Trends in Economy 2020
Publisher : ADI Publisher

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Abstract

The main purpose of this study is to examine the efficiency of the Indonesian capital market as a result of The Impact of Constitutional Court Ruled On The 2019 Presidential Election Toward Indonesian Stock Market. This study uses the event study method with a research period of 7 days before and 7 days after the Constitutional Court ruled on the 2019 presidential election. The data normality test shows that the data is not normally distributed then the research hypothesis uses a non-parametric test, the Wilcoxon Paired Sample test. By using the abnormal return as a variable, the results of the study show that there is no significant difference in the average abnormal return both before and after the Constitutional Courts ruled on the 2019 presidential election lawsuit.
Pengaruh Empowerment, Self Efficacy, dan Budaya Organisasi Terhadap Kinerja Karyawan Sri Wahyu Lelly Hana Setyanti; Marmono Singgih; Nur Azizah
Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Vol 5 No 2 (2022): Article Research Volume 5 Number 2, Juni 2022
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi Al-Washliyah Sibolga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36778/jesya.v5i2.751

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Employee performance affects the company's ongoing activities, and better employee performance will help the company develop the company for the better. Improved employee performance will bring progress for the company to survive in an unstable competitive business environment. This study aims to examine and analyze the effect of empowerment, self-efficacy, and organizational culture on PT employees' performance. Zebra Agrindo Utama Jember. The variables used are Empowerment (X1), self-efficacy (X2), corporate culture (X3), and employee performance (Y). The population in this study were employees of PT. Zebra Agrindo Utama Jember, totaling 60 employees. The sampling technique used is the saturated sample. This study uses multiple linear regression analysis with independent variables, namely empowerment, self-efficacy, and organizational culture. The dependent variable is employee performance. This study uses qualitative data quantified with primary data sources obtained through questionnaires distributed to respondents, namely employees of PT. Zebra Agrindo Utama Jember, and secondary data obtained from journals, articles, and literature related to empowerment, self-efficacy, organizational culture, and employee performance. The results showed that empowerment, self-efficacy, and corporate culture had a positive and significant effect. On the variable performance of employees of PT. Zebra Agrindo Utama Jember, so that the better the employee's perception of empowerment, self-efficacy, and organizational culture by employees, the better the employee's performance
ANALISIS POTENSI FINANCIAL DISTRESS SEBELUM DAN SELAMA PANDEMI COVID-19 PADA PERUSAHAAN RETAIL YANG TERDAFTAR DI BEI PERIODE 2018 -2021 Lilik Farida; Marmono Singgih; Achmad Zamroni Hazim; Ahmad Ahsin Kusuma Mawardi; Chairul Saleh; Ketut Indraningrat; Agus Priyono; Nyoman Gede Krishnabudi
VALUE: Journal of Business Studies Vol 1 No 2 (2022): VALUE: Journal of Business Studies
Publisher : Study Program of Management Faculty of Economics and Business University of Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (353.78 KB) | DOI: 10.19184/value.v1i2.35483

Abstract

Covid-19 is pandemic throughout the world which has a huge impact on aspects of life, including Indonesia. The Indonesian government makes regulations to limit community activities, namely PSBB, which has an impact on sluggish economic conditions. This study aims to identify and analyze the differences in the potential for financial distress before and during the COVID-19 pandemic in retail companies listed on the Indonesia Stock Exchange. The sampling of this research uses purposive sampling method, the data used is secondary data, namely the financial statements of retail companies for 2018-2021. In this study, we analyze financial distress using the Altman Z-Score theory which has been modified by calculating several financial ratios in a discriminant. In this study using the T test which in the normality test carried out the data were not normally distributed. Therefore, the study was tested using a non-parametric test, namely the Wilcoxon test. The results of the study show that there are differences in the financial distress of retail companies before and during the covid-19 pandemic.
AGRAPANA REBORN : PENINGKATAN KAPASITAS ORGANISASI DAN PENGUATAN KUALITAS SDM DESA WISATA SUMBER KALONG BERBASIS COMMUNITY BASED TOURISM Sumani Sumani; Kristian Suhartadi Widi Nugraha; Ika Barokah Suryaningsih; Marmono Singgih; Intan Nurul Awwaliyah; Cempaka Paramita; Gusti Ayu Wulandari; Tria Putri Noviasari
SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Vol 7, No 1 (2023): March
Publisher : Universitas Muhammadiyah Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31764/jpmb.v7i1.12448

Abstract

ABSTRAKAgrapana reborn merupakan semangat yang diangkat dalam pengabdian kepada masyarakat pada tahun kedua. Reborn selaras dengan konsep sustainability tourism. Tema ini diambil sesuai masalah yang dihadapi mitra yaitu melihat kondisi wisata Agrapana yang sempat viral namun kembali mengalami stagnasi akibat minimnya inovasi. Participatory Rural Appraisal merupakan metode yang digunakan dalam pengabdian kepada masyarakat di Desa Sumber Kalong dengan melibatkan banyak pihak sebagai fasilitator. Kegiatan yang dilakukan dalam pengabdian kepada masyarakat di wisata Agrapana desa Sumber Kalong yaitu FGD, pendampingan penyusunan SOP, pendampingan tentang pentingnya desa wisata, pendampingan manajemen dan pengelolaan kafe sederhana dan pelatihan barista kopi. Respon mitra sangat positif dengan Adanya kegiatan pengabdian, khususnya mengenai manajemen kafe dan pelatihan barista. Kedepan, diharapkan dapat bermanfaat bagi pengembangan wisata lokal yang dapat dijadikan salah satu sumber pendapatan desa untuk meningkatkan taraf hidup dan perekonomian penduduk desa Sumber Kalong. Kata kunci: reborn; sustainability; pendampingan; pelatihan ABSTRACTAgrapana reborn is the spirit raised in community service in the second year. Reborn is aligned with the concept of sustainable tourism. This theme was taken according to the problems faced by partners, namely seeing the condition of Agrapana tourism which had gone viral but had stagnated again due to a lack of innovation. Activities carried out in community service at Agrapana tourism in Sumber Kalong village are FGDs, assistance in the preparation of standard operating procedures, assistance with the importance of tourist villages, assistance for managers, and training for simple cafe managers and coffee baristas. Participatory Rural Appraisal is used in community service in Sumber Kalong Village by involving many parties as facilitators. The partner's response was very positive regarding community service activities, especially cafe management and barista training. In the future, it is hoped that this will be beneficial for the development of local tourism, which can be used as a source of village income to improve the standard of living and the economy of the residents of Sumber Kalong village. Keywords: reborn; sustainability; mentoring; training