Article Per Year (5 Year)
p-Index From 2021 - 2026
1.503
P-Index
This Author published in this journals
All Journal Adz Dzahab : Jurnal Ekonomi dan Bisnis Islam J-ISACC : Journal of Islamic Accounting Competency Jurnal Manajemen Dan Bisnis Ekonomi HUMANITIS : Jurnal Humaniora, Sosial dan Bisnis Akuntansi Pajak dan Kebijakan Ekonomi Digital Jurnal Ilmiah Manajemen Dan Kewirausahaan
Nini Sumarni
Unknown Affiliation
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Public Health Social Sciences

Published : 8 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 8 Documents
Search

 1 
PENGARUH STRUKTUR MODAL DAN STRUKTUR KEPEMILIKAN TERHADAP NILAI PERUSAHAAAN PADA INDEKS SAHAM SYARIAH INDONESIA ( ISSI ) Nini Sumarni; Ilham Illahi
Jurnal Adz-Dzahab: Jurnal Ekonomi dan Bisnis Islam Vol 7 No 1 (2022): Adz-Dzahab Volume 7 Nomor 1 Mei 2022
Publisher : LP2M IAI Muhammadiyah Sinjai

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (303.309 KB) | DOI: 10.47435/adz-dzahab.v7i1.792

Abstract

Sebelum mulai membeli saham suatu perusahaan, pemegang saham akan melakukan analisis terhadap nilai perusahaan. Nilai bisnis ini ditentukan oleh keuntungan yang akan diperoleh pemegang saham. Perusahaan dimiliki oleh beragam pemangku kepentingan, termasuk pemegang saham mayoritas, pemegang saham minoritas, investor institusi, dan investor manajemen. Nilai Perusahaan adalah faktor yang dipertimbangkan oleh investor sebelum membeli saham, apakah saham yang dibeli akan memberikan keuntungan atau tidak. Penelitian ini bertujuan untuk menguji secara empiris pengaruh struktur modal serta struktur kepemilikan yang terdiri dari variabel kepemilikan institusional dan Multiple Large Shareholder terhadap nilai perusahaan. Sampel pada penelitian ini terdiri dari 17 Perusahaan yang tergabung pada Indeks Saham Syariah Indonesia (ISSI). Data diperoleh dari ICMD dan situs resmi perusahaan. Data diolah dengan SPSS . Penelitian ini menemukan bahwa Struktur Modal (DER) tidak berpengaruh signifikan terhadap nilai perusahaan. yang diwakilkan oleh variabel Earning Per Share (EPS). Penelitian ini juga menemukan bahwa Multiple Large Shareholder dan Kepemilikan Institusional tidak berpengaruh signifikan terhadap nilai perusahaan.
Analisis Pengaruh Kualitas Pelayanan dan Fasilitas terhadap Kepuasan Pengunjung Pulau Angso Duo kota Pariaman Alfinus Masna; Nini Sumarni
JURNAL MANAJEMEN DAN BISNIS EKONOMI Vol. 2 No. 2 (2024): April : JURNAL MANAJEMEN DAN BISNIS EKONOMI
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jmbe-itb.v2i2.1475

Abstract

This research is motivated by the many problems that occur on Angso Duo Island, Kota Pariaman, including the quality of services and facilities provided to tourists who visit Angso Duo island, Kota Pariaman, so that many tourists are not satisfied with the services and facilities that tourists get. , this type of research is descriptive using quantitative methods that aim to explain and describe the effect of service quality and facilities on visitor satisfaction on Angso duo Island, Pariaman City. The sample used by researchers in this study was 100 tourists, and the data collection techniques used by researchers were observation and distributing questionnaires to tourists visiting Angso Duo Island, Kota Pariaman. The data analysis technique used is Instrument test, Classical Assumption test, hypothesis testing, multiple regression analysis and the coefficient of determination. The results show that the variable Quality of Service (X!), and Facilities (X2) simultaneously have a significant effect on visitor satisfaction on Angso Duo Island, Kota Pariaman, this is proven with a significant value of 0.00 ≤0.05 based on the partial test showing that : 1 Service Quality Variable has a simultaneous effect on visitor satisfaction on Angso Duo Island, Pariaman City, 2. Facilities Variable has a significant effect on visitor satisfaction on Angso Duo Island, Pariaman City, on the Coefficient of Determination test which shows that the R2 value is 0.363 or 36.3% which shows that the variable Quality of Service and Facilities can explain visitor satisfaction on Angso Duo Island, Kota Pariaman by 36.3% and the remaining 63.7% is explained by other factors.
Analisis Fraud Pentagon dalam Mendeteksi Kecurangan Laporan Keuangan pada Sektor Perusahaan Manufaktur akan Terdaftar di BEI 2018-2022 Syarifa Melya Ningsih; Nini Sumarni
Akuntansi Pajak dan Kebijakan Ekonomi Digital Vol. 1 No. 4 (2024): Akuntansi Pajak dan Kebijakan Ekonomi Digital
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/apke.v1i4.455

Abstract

This research is motivated by the existence of fraudulent financial reporting that occurred in several industrial sectors in companies in Indonesia. This research aims to determine the influence of the pentagon fraud theory in detecting fraudulent financial statements in the manufacturing company sector, Food and Beverage sub-sector on the 2018-IDX. 2022. A sample of 12 companies was obtained with a total sample size of 60 sample data. The data used is secondary data in the form of financial reports on food and beverage sector manufacturing companies listed on the IDX 2018-2022. The data analysis technique used is descriptive statistical analysis, classical assumption test, multiple linear regression test, hypothesis test which is processed using the IBM SPSS 22 application. Based on the research results which show that the ACHANGE value is obtained, tTable is 2.015. Because tcount is greater than ttable, namely -2.501 ≥ -2.015 and the significance value (Sig.) ≤ 0.05, the LEV value obtained is tTable 2.356. Because the tcount is greater than the ttable, namely 2.356 ≥ 2.015 and the significance value (Sig.) ≤ 0.05, the ROA value is obtained tTable 2.015 because the tcount is greater than the ttable, namely 0.179 ≤2.015 and the significant value is ≥ 0.05 and the INVENTORY value obtained is tTable 2.015. Because tcount is greater than ttable, namely -2.908 ≥ -2.015 and the significance value (Sig.) ≤ 0.5 and the BDOUT value, we get tTable 2.015. Because tcount is smaller than ttable, namely -0.452 ≤ -2.015 and significance value (Sig.) ≤ 0.05
ANALISIS STRATEGI PERUSAHAAN J&T EXPRESS DALAM MENINGKATKAN LOYALITAS KONSUMEN BERDASARKAN PERSPEKTIF BISNIS ISLAM Jelita Eriyanti; Nini Sumarni
HUMANITIS: Jurnal Homaniora, Sosial dan Bisnis Vol. 2 No. 11 (2024): November
Publisher : ADISAM PUBLISHER

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

Abstract

This research aims to find out the strategies used by J&T Express Ampek Angkek to increase consumer loyalty and to find out the perspective of J&T Express Ampek Angkek's Islamic business perspective in increasing consumer loyalty. This research is a type of field research (Field Research), this research uses descriptive-qualitative methods , where in this research the researcher collected data by interviews, observations and documentation with SPV, employees and consumers of J&T Express Ampek Angkek. J&T Express Ampek Angkek used in increasing consumer loyalty is the 7P strategy (Product, Price, Promotion, Place, People/HR, Process and Physical Evidence). Products that can be picked up at the consumer's address without additional costs, reasonable prices 10,000-14,000 for delivery within the city and 52,000 for delivery outside the city, location selection is in a strategic area that is easy to reach and is located on the side of the main road, spacious parking and clean rooms , in terms of promotion, we have used various methods such as social media, exhibitions, prizes, have experienced and professional employees, and always provide loyalty to consumers.
PENGARUH FASILITAS DAN AKSESIBILITAS TERHADAP MINAT BERKUNJUNG WISATAWAN DI PUNCAK PATO Rahayu Paslina; Nini Sumarni
HUMANITIS: Jurnal Homaniora, Sosial dan Bisnis Vol. 3 No. 6 (2025): Juni
Publisher : ADISAM PUBLISHER

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

Abstract

This research aims to find out and identify how much influence facilities and accessibility have on tourist interest in visiting Puncak Pato. This type of research uses quantitative methods. The sample in this study consisted of 100 respondents. This research was processed with the help of IBM SPSS Statistics 29 software. Based on the results of hypothesis testing, it shows that the variables of facilities and accessibility simultaneously have a positive effect on tourists' interest in visiting Puncak Pato, with a significant value of 0.001 < 0.05. Partially, the facility variable has no effect on interest in visiting with a significant value of 0.097 > 0.05. The accessibility variable influences tourists' interest in visiting with a significant value of 0.000 <0.05. The results of this research show that: (1) partially the facility variable does not have a significant effect on tourists' interest in visiting Pucak Pato. The accessibility variable has a significant effect on tourist interest in visiting Puncak Pato (2) simultaneously the facility and accessibility variables have a positive and significant effect on tourist interest in visiting Puncak Pato
Pengaruh Fee Based Income dan Giro Wajib Minimum terhadap Profitabilitas Bank Umum Syariah di Indonesia Periode 2018-2023 Muthia Rivani; Nini Sumarni
Jurnal Ilmiah Manajemen dan Kewirausahaan Vol. 5 No. 1 (2026): Januari: Jurnal Ilmiah Manajemen dan Kewirausahaan
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jimak.v5i1.5522

Abstract

This research is motivated by the importance of profitability in the Islamic banking industry in Indonesia, especially amidst increasingly tight competition and global economic challenges. Fee Based Income and Minimum Reserves are two factors that are considered to influence bank profitability. Therefore, the purpose of this study is to determine and analyze how much influence Fee Based Income and Minimum Reserves have on Net Profit Margin (NPM) in Islamic Commercial Banks in Indonesia during the period 2018-2023. This type of research is quantitative research with a descriptive analysis approach. The data used are secondary data accessed through the annual financial reports of banks registered with the Financial Services Authority (OJK). The sampling method used purposive sampling, and a sample of six banks was obtained with a total of 36 sample data. Data analysis techniques used include descriptive statistical analysis, classical assumption test, multiple linear regression analysis, determination coefficient test, and hypothesis test processed using the IBM SPSS 25 application. The results of the study indicate that partially, Fee Based Income has no significant effect on NPM with a significance value of 0.052≥ 0.05, and Minimum Reserves also have no significant effect with a significance value of 0.440≥ 0.05. In addition, the results of the F test indicate that both independent variables simultaneously have no significant effect on NPM, with a significance value of 0.117≥ 0.05. This indicates that although both variables have an important role, they are not strong enough to simultaneously affect bank profitability.
Pengaruh Penanaman Modal Dalam Negeri dan Penanaman Modal Asing terhadap Pertumbuhan Ekonomi Provinsi Sumatera Barat Riva Almaheni; Nini Sumarni; Kahdijah Nurani; Novera Martilova
Jurnal Ilmiah Manajemen dan Kewirausahaan Vol. 5 No. 1 (2026): Januari: Jurnal Ilmiah Manajemen dan Kewirausahaan
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jimak.v5i1.5559

Abstract

This study aims to understand how the impact of Domestic Investment (PMDN) and Foreign Investment (PMA) affects Economic Growth as seen through the Gross Regional Domestic Product (GRDP) of West Sumatra Province. The methodology applied in this study uses quantitative methods, and the data used was obtained through documentation techniques, specifically secondary data sourced from the Central Statistics Agency (BPS) for the years 1995-2024. The data in this study were processed using SPSS version 21. The analytical techniques used in this study include classical assumption testing, multiple linear regression analysis, determination coefficient testing, and hypothesis testing. Based on the results of this study, it is concluded that PMDN has a positive and significant impact on the economic growth of West Sumatra Province, with a significance value of 0.000 and a t-count > t-table, namely 4.604 > 2.051. Partially, foreign direct investment (PMA) has a positive and significant effect on the economic growth of West Sumatra Province with a significance value of 0.002 and a t calculated > t table, which is 3.416 > 2.051. Together, domestic investment (PMDN) and foreign direct investment (PMA) have a positive and significant effect on the economic growth of West Sumatra Province with a significance value of 0.000 and an f calculated > f table, which is 36.696 > 3.35.
PENGARUH THIN CAPITALIZATION, PERTUMBUHAN PENJUAL Nurul Hafiza; Nini Sumarni
Journal of Islamic Accounting Competency Vol. 5 No. 2 (2025): J-ISACC (Journal Of Islamic Accounting Competency)
Publisher : Prodi Akuntansi Syariah UIN Sulthan Thaha Saifuddin Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30631/gggfpw24

Abstract

This research is based on the assumption that tax payments are detrimental to companies which will ultimately encourage tax avoidance practices. Where the biggest tax avoidance losses in Indonesia come from corporate taxpayers. Apart from that, there is a phenomenon of high levels of debt use in consumer cyclical companies, where this phenomenon of using debt is also found in the case of PT Rajawali Nusantara Indonesia (RNI). This research is intended to examine the impact of the variables thin capitalization, sales growth, and corporate governance on consumer cyclical company tax avoidance. The research applied is quantitative research that uses data sources in the form of secondary data. The sample collection method used purposive sampling which was carried out on consumer cyclicals companies listed on the Indonesia Stock Exchange (BEI) in 2018-2022 with a population of 152 companies which resulted in 14 companies as samples. The total number of observations made was 70 observations. Multiple linear regression analysis is the analysis used in this research which is processed using SPSS program support. The findings from the test prove that thin capitalization, an independent board of commissioners, and an audit committee partially show no influence on tax avoidance. Meanwhile, partial sales growth shows a positive influence on tax avoidance. Simultaneously, the independent variables examined in this research show an influence on tax avoidance.
Co-Authors Alfinus Masna Illahi, Ilham Jelita Eriyanti Kahdijah Nurani Muthia Rivani Novera Martilova Nurul Hafiza Rahayu Paslina Riva Almaheni Syarifa Melya Ningsih