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All Journal MANAJEMEN IKM: Jurnal Manajemen Pengembangan Industri Kecil Menengah Tunas Geografi Risâlah, Jurnal Pendidikan dan Studi Islam Sebatik JURNAL MANAJEMEN (EDISI ELEKTRONIK) Inovator : Jurnal Manajemen Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan Krea-TIF: Jurnal Teknik Informatika KHAZANAH Business Management Analysis Journal (BMAJ) Abdi Dosen : Jurnal Pengabdian Pada Masyarakat Jurnal Ilmiah Edunomika (JIE) Jurnal Cahaya Mandalika Economicus: Jurnal Ekonomi dan Manajemen COMSERVA: Jurnal Penelitian dan Pengabdian Masyarakat Prosiding Seminar Nasional Program Pengabdian Masyarakat Indonesian Capital Market Review Bandung Conference Series: Economics Studies Jurnal Ekonomika Manajemen Dan Bisnis Prosiding Seminar Nasional Rekayasa Teknologi Industri dan Informasi ReTII Cross-border Jurnal Ilmiah Swara MaNajemen (Swara Mahasiswa Manajemen) JAKBS Journal of Business Management and Economic Development Indonesian Journal of Innovation Multidisipliner Research Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi Indonesian Educational Administration and Leadership Journal (IDEAL) JEBD International Journal of Islamic Economics (IJIE) Jurnal Pengabdian Masyarakat Mandira Cendikia (JPKM-MC) Amwaluna: Jurnal Ekonomi dan Keuangan Syariah Indonesian Journal of Innovation Multidisipliner Research Educational Leadership and Management Journal Manager : Jurnal Ilmu manajemen Jurnal Rekayasan Lingkungan dan Biosistem Jurnal Ekonomi dan Bisnis (Jebi) Al Qodiri: Jurnal Pendidikan, Sosial dan Keagamaan

Nurhayati, Immas

Universitas Ibn Khaldun Bogor

Author-ID : 3916379

Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Humanities Astronomy Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mechanical Engineering Medicine & Pharmacology Physics Public Health Social Sciences Transportation Other

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Pengaruh Profitabilitas, Leverage dan Firm Size terhadap Manajemen Laba pada Sub Sektor Food & Staples Retailing yang Terdaftar di BEI Periode 2018-2023 Amelia Rahmawati; Immas Nurhayati; Denia Maulani
Jurnal Akuntansi Keuangan dan Bisnis Vol. 2 No. 2 (2024): Juli - September
Publisher : CV. ITTC INDONESIA

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This study aims to determine the effect of profitability, leverage and firm size on earnings management in food & staples retailing sub-sector companies listed on the IDX for the 2018-2023 period. This study uses a quantitative approach and uses secondary data sources taken from the company's annual financial statements in the food & staples retailing sub-sector for the 2018-2023 period. The data collection technique used in this study is to use documentation techniques and the sampling technique used in this study is purposive sampling method and the number of samples used is 4 companies in the food & staples retailing sub-sector with a research period of six years. The results showed that the profitability variable had a negative but significant effect on earnings management, the leverage variable had a negative but significant effect on earnings management and the firm size variable had no significant effect on earnings management. Meanwhile, the results of simultaneous research show that profitability, leverage and firm size variables affect earnings management.

Pengaruh Likuiditas Dan Kredit Macet Terhadap Profitabilitas Pada Perusahaan Perbankan Di Bursa Efek Indonesia Ananda Serly Nurlita; Immas Nurhayati; M.Imam Sundarta
Jurnal Akuntansi Keuangan dan Bisnis Vol. 2 No. 2 (2024): Juli - September
Publisher : CV. ITTC INDONESIA

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This study aims to determine the effect of Liquidity and Bad Debt on Profitability. The population used in this study are banking companies listed on the Indonesia Stock Exchange (BEI). The sample selection used the Purposive Sampling method and the companies selected from the criteria were 7 companies for the period 2018-2022, so that the sample used in this study was 35 samples. The data used in this study are secondary data in the form of annual reports and obtained from the Indonesia Stock Exchange (IDX). The analysis technique used in this research is regression with panel data and multiple linear regression using the Eviews 12 program. The results of this study indicate that Liquidity (LDR) has no significant effect on Profitability, Bad Credit (NPL) shows no significant effect on profitability, Liquidity (LDR) and Bad Credit (NPL) have an insignificant effect on Profitability simultaneously.

Pengaruh Kebijakan Dividen, Managerial Ownership, Pertumbuhan Penjualan Terhadap Struktur Modal Pada Sub Sektor Food And Bevarage Di BEI Yuni Wulandari; Immas Nurhayati; Denia Maulani
Jurnal Akuntansi Keuangan dan Bisnis Vol. 2 No. 2 (2024): Juli - September
Publisher : CV. ITTC INDONESIA

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Tujuan penelitian ini agar mengetahui pengaruh kebijakan dividen, managerial ownership, pertumbuhan penjualan terhadap struktur modal pada sub sektor food and bevarage. Kuantitatif adalah metode yang dilakukan pada penelitian ini yang terdiri atas 8 perusahaan manufaktur pada sub sektor food and bevarage yang diambil dengan menggunakan metode purposive sampling. Dengan objek dalam penelitian ini yaitu perusahaan yang ada dalam sub sektor food and bevarage (Wilmar Cahaya Indonesia Tbk, Indofood Sukses Makmur Tbk, Garudafood Putra Putri Jaya Tbk, Buyung Poetra Sembada Tbk, Delta Djakarta Tbk, Nippon Indosari Corpindo Tbk, Indofood CBP Sukses Makmur Tbk, Budi Starch & Sweetener Tbk) yang terdaftar di BEI. Pada penelitian ini terdapat variabel bebas yaitu kebijakan dividen, managerial ownership, pertumbuhan penjualan dan variabel terikat yaitu struktur modal. Analisis data menggunakan analisis regresi linier data panel, analisis koefisien determinasi dan uji t dan uji f. Hasil dari uji t menunjukan bahwa kebijakan dividen dan managerial ownership tidak berpengaruh signifikan terhadap struktur modal dan pertumbuhan penjualan berpengaruh signifikan terhadap struktur modal. Sedangkan uji f menunjukan bahwa kebijakan dividen, managerial ownership dan pertumbuhan penjualan berpengaruh terhadap struktur modal pada sub sektor food and bevarage.

THE INFLUENCE OF LEADERSHIP STYLE, MOTIVATION, WORK DISCIPLINE AND USE OF TECHNOLOGY ON TEACHER PERFORMANCE DURING THE COVID-19 PERIOD IN TENJOLAYA DISTRICT Puji Astuti; Amir Tengku Ramly; Immas Nurhayati
JURNAL ILMIAH EDUNOMIKA Vol 7, No 2 (2023): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v7i2.9862

Abstract Performance is one important element in the organization.The purpose of this study is to create a regression model between leadership style, motivation, and work discipline together on the performance of private vocational school teachers in Tenjolaya sub-district during the Covid-19 period. This research is classified as qualitative research. The data collection tool in this study was a questionnaire. While the data analysis techniques used descriptive analysis techniques, inferential statistical data analysis, and multiple linear regression analysis techniques. The results of this study conclude that there is a positive and significant influence between Leadership Style, Motivation, Work Discipline, and Information Technology on Performance. The results of the multiple linear regression equation regarding the influence of social media and socialization on public health behavior are Y: 2,784 – 0.508 X1 – 0, 490 X2 – -005 X3 – 0.771 X4. Meanwhile, the R Square value obtained is only 0.681 or 68.8%, and 33.4% is explained by other variables that are not included in the regression model. further research on leadership style, work discipline, and motivation because information technology and motivation are good enough to improve teacher performance during the covid-19 period Keywords: Leadership Style, Motivation, Work Discipline, Use Technology, Performance

FRIKSI PERDAGANGAN DAN PENGARUHNYA TERHADAP ESTIMASI EXPECTED RETURN PADA CAPITAL ASSET PRICING MODEL DI BURSA EFEK INDONESIA Nurhayati, Immas
INOVATOR Vol 5 No 2 (2016): SEPTEMBER
Publisher : prodima@fe.uika-bogor.ac.id

The main purpose of this research is to measure trading friction for high frequency financial data at Bursa Efek Indonesia (BEI) and to adjust trading friction to estimate expected return in capital asset pricing model. Trading friction could be measured by quoted half spread, effective half spread, traded half spread and proportional half spread. This research defines trading friction as the difficulties faced by investors in the stocks trading which is sourced from implisit transaction cost. The sources of trading friction are real friction dan informational friction.Based on calculations, it is known that the highest trading frictions derived from the information. These results prove that the average trading friction is equal to 2,35% per year. The estimation results of the expected return on the capital asset pricing model that takes into account the trading frictions can explain the existence of a positive relationship between beta with the expected return on the entire observation period. Through compare mean test before and after adjustment using either proportional quoted half spread or proportional effective half spreads, it can be proved that the trading frictions lead to an increase in the beta.

ANALISIS KINERJA KEUANGAN PERUSAHAAN DAERAH JASA TRANSPORTASI KOTA BOGOR Nurhayati, Immas; Suharti, Titing; Rivai, Novan Mushaf
INOVATOR Vol 5 No 2 (2016): SEPTEMBER
Publisher : prodima@fe.uika-bogor.ac.id

Perusahaan Daerah Jasa Transportasi (PDJT) is one of the regional-owned enterprises engaged in transportation services especially for Bogor community. Provision of transportation services for the community is one kind of improved services for the community, instead of increasing government revenue.The analysis showed that during the first trimester ( January to March 2014), financial performance of PDJT is not good. At that period, the company is liquid, but that liquidity is not driven by the good performance of the company, but due to the injection of capital from a government. During that period, the company is unprofitable, can’t gain revenue and profit. This is caused by high operating expenses and the lack of efficient use of company funds.

ANALISIS BREAK EVEN POINT (BEP) DALAM PENETAPAN TARIF JASA TRANSPORTASI PADA PERUSAHAAN DAERAH JASA TRANSPORTASI KOTA BOGOR Nurhayati, Immas; Rivai, Novan Mushaf
INOVATOR Vol 6 No 1 (2017): MARET
Publisher : prodima@fe.uika-bogor.ac.id

The main purpose of this research is to analyze the tariffs of transportation services using break even point (BEP) model at the Regional Company Transport Service (PDJT) Bogor. This research tries to find the problem and alternative solution of PDJT financial performance based on tariffs and number of passengers. As the results of previous studies on the PDJT financial performance, that during the first trimester for January to March 2014, financial performance of PDJT was not good, the company couldn’t produce profits and suffered losses, this research also concluded thatinability to maintain the continuity of the company, other than caused by inefficiency, as demonstrated by the increasing fixed and variable costs per unit, also due to the transportationtariffs and number of passangers were too low. Something that can be the real solution to ensure the continuity of the company is efficiency, maintain tariffs rates on Rp. 4500 and increase in thenumber of passangers.

ANALISIS PENGARUH PENCITRAAN, PROMOSI, DAN KUALITAS PELAYANAN TERHADAP MINAT KULIAH DI UNIVERSITAS IBN KHALDUN (UIKA) BOGOR Suharti, Titing; Nurhayati, Immas
INOVATOR Vol 6 No 1 (2017): MARET
Publisher : prodima@fe.uika-bogor.ac.id

Penelitian ini bertujuan untuk mengetahui dan menganalisis beberapa variabel yang mempengaruhi minat kuliah di Universitas Ibn Khaldun (UIKA) Bogor seperti pencitraan, biaya dan kualitas pelayanan. Hasil penelitian sebelumnya tentang pengaruh biaya perkuliahan terhadap minat menyimpulkan tidak adanya pengaruh yang negatif dan signifikan antara biaya perkuliahan terhadap minat kuliah di Universitas Ibn Khaldun Bogor, bahkan dikatakan keeratan hubungan antara biaya penyelenggaraan pendidikan terhadap jumlah permintaan (yang diproksi dengan jumlah penerimaan mahasiswa baru) menunjukan permintaan yang inelastis yang ditunjukkan dengan hasil koefisien elastisitas yang kurang dari 1 (Nurhayati dan Suharti, 2010). Hal ini mengindikasikan adanya faktor lain yang signifikan mempengaruhi minat kuliah di UIKA. Berdasarkan pada hasil pengolahan data yang telah dilakukan, dapat disimpulkan, diantara ketiga faktor yang mempengaruhi minat kuliah, variabel pelayanan merupakan variabel yang memiliki pengaruh tertinggi terhadap minat melanjutkan studi atau kuliah di Universitas Ibn Khaldun (UIKA) Bogor, diikuti oleh variabel promosi dan variabel yang berpengaruh paling rendah yaitu variabel pencitraan, dan ketiganya signifikan pada ? = 5%. Besarnya adjusted R2adalah0,204, hal ini berarti 20,4% variasi dari minat kuliah dapat dijelaskan oleh variasi dari ketiga variabel independent yaitu pencitraan, promosi, dan kualitas pelayanan, sedangkan sebesar 69,6% dijelaskan oleh sebab sebab lain di luar model.

PENGARUH EARNING PER SHARE TERHADAP HARGA SAHAM. STUDI KASUS PADA PT. CHAROEN POKPHAN INDONESIA Nurhayati, Immas
INOVATOR Vol 5 No 1 (2016): MARET
Publisher : prodima@fe.uika-bogor.ac.id

Capital market is very dynamic industry, constantly changing and has an attractive high interdependence with other financial services sector, the domestic, regional and global levels. These characteristics have consequences for capital market participants and regulators to be able to adapt and prepare for the dynamics of change. Creativity of the capital market is the key to success in the face of changes that occur in economics and politics, both at national and international environment.Investors expect a return in investment (R). Return is the overall results obtained from the investment, both derived from dividends, interest or capital gains (the difference between selling price and the purchase of securities). To get the optimal return, before investing you should do an analysis of the issuer's investors would have chosen. Information about the company can be known through the financial statements. One aspect that attracted the attention of investors on the company's financial performance is information about the company's net profit. By analyzing the net profit (earnings per share) investors can expect a net profit received from each of its shares. Additionally earning pershare is an indicator of corporate performance that is one of the important information needed to buy or sell in stock exchange.This study aims to determine how the development of net income, earnings per share PT Charoen Pokphan Indonesia, Tbk in 2005 until 2009 and to determine the extent of the influence of Earning Per Share (EPS) for the average stock price. The data used in this study is a secondary data consisting of stock prices will further processed to obtain an average price and earnings pershare. As the sample in this study would have taken the average share price of the years 2005-2009.Based on descriptive analysis, the net profit of PT Charoen Pokphand Indonesia, Tbk , in five periodsfrom 2005-2009, is constantly increasing. Increase in net income will caused the increase in EPS. Similarly, the average stock price Based on regression analysis, it can be concluded, on the increase (decrease) in EPS by 1 rupiah, will result in an increase (decrease) the average share price of 18.15 rupiahs. Based on t test, obtained a yield of 0.01 or <5% alpha indicating a rejection of H0 and accept H1. Demonstrate the significance of the results, which means there is a positive and significant relationship between the variables pershare earnings on stock prices. Correlation coefficient of 0.959 indicates a very strong close relationship between the variables EPS and average stock price. Based on the coefficient of determination (R Square) or the degree of contribution persahre earnings on stock prices, the results obtained 0.920, showing earnings per share of which contribute greatly by 92%, stock price and the remaining 8% in the influence of other variables.

ANALISIS ECONOMIC VALUE ADDED (EVA) DAN MARKET VALUE ADDED (MVA SEBAGAI ALAT UNTUK MENGUKUR KINERJA KEUANGAN PERUSAHAAN PT.INDOFOOD SUKSES MAKMUR TBK. Iswandira, Anesti; Nurhayati, Immas; Suharti, Titing
INOVATOR Vol 4 No 1 (2015): MARET
Publisher : prodima@fe.uika-bogor.ac.id

Laporan keuangan perusahaan pada umumnya terdiri dari neraca dan laporan laba rugi. Neraca menunjukkan suatu keadaan tertentu dan pada saat tertentu dari suatu perusahaan, sedangkan laporan laba rugi menggambarkan penghasilan, biaya, rugi atau laba yang diperoleh perusahaan pada periode tertentu. Dengan melakukan analisis terhadap laporan keuangan perusahaan, maka dapat diketahui kinerja keuangan perusahaan tersebut.Adapun salah satu alat analisis yang digunakan untuk menganalisis laporan keuangan PT.Indofood Sukses Makmur Tbk. adalah Analisis EVA (Economic value Added) dan MVA (Market value Added). Menurut Tunggal (2001:1),”Selain EVA (Economic Value Added) ada pendekatan lain yang digunakan untuk mengukur kinerja perusahan yang didasarkan pada nilai pasar. Perhitungan dengan nilai pasar tersebut dikenal sebagai MVA (Market Value added)Dari hasil perhitungan kinerja keuangan PT.Indofood Sukses Makmur Tbk, dengan menggunakan metode EVA, maka EVA bernilai positif. Dengan EVA berarti bahwa perusahaan mampu menghasilkan nilai tambah ekonomis bagi pemegang saham dan investor. Hal tersebut menunjukan juga bahwa kinerja keuangan yang dilakukan sudah efektif dan efisien, manajemen mampu mengelola keuangan dengan baik walaupun tidak terlalu besar.

Co-Authors Abdul Azis Abdul Azis Abdul Karim Halim Adnania, Siti Zaenab Aidha Zulaika Alya Hasanah Kurniawati Amelia indriyanti Rusmaniar Amelia Rahmawati Amelia, Tia Amir Tengku Ramly Ananda Serly Nurlita Andini Fajriani Anggraeni, Deti Ari, Silvia Arizal Tursina Atika Atika Ayu, Fitri Senja Puspa Bahagia Bahagia Bahar, Rajip Barhoya, Ahmad Fahmi Berlianto, Anggie Budi Susetyo Budi Susetyo Cholillah, Syifa Cicih Sukarsih Dedi Supriadi Dedi Supriadi Denia Maulani Desti Nurrahmawati Diah Yudhawati Dini Anggraini, Dini Ecin Kuraesin Elsya Azkiyathul Fangiziah Endin Mujahidin F, M. Rifqiyansyah Fauzan Azhari, Fauzan Finna Octaviani Firdaus, Azis Firdaus, M Azis Hablinur Alkindi Hannisa Rahmaniar Hasnin Hariansyah, M Hasyim Abdillah Hendri Maulana Hendri Tanjung Holisah, Ika Nur Hudri, Abdul Hurriyaturrohman Hurriyaturrohman Husnul Khatimah Husnul Khatimah Husodo, Zaafri Ananto Imam Supriyadi Indu Purnahayu Indupurnahayu Inka Nandita Listianingrum Irfan Syauqi Beik Irwan Adi Ekaputra Iswandira, Anesti Jani Subakti Kartika Rinda, Rachmatullaily Tina Kayla Suci Dinanty Lestari, Nur Fitriani Putri Lisa Laelatul Amalia Lubis, Vivi Alda Indah Lustiana, Fifi Ulfa M. Hariansyah M. Imam Sundarta Madani, Achmad Yusuf Magenta Permata Auradhea Marlina, Asti Meliana Kumalasari Meysa Wijaya Kusuma Miranti Miranti Mohammad Jibriel Avessina Mubarok, A. Muhammad Jamaluddin MUHAMMAD JAMALUDDIN Muhammad Qodri Muhammad Ramadhan Muniroh, Leny Nada Ilmanna Fiah Nasution, Umi Sakinah Neli Paujiah Ningrum, Almyanti Novita Sari Nur Arifah Nur Richana Nurul Huda Nurul Nurul Popy Novita Pasaribu Prasetyowati, Riris Aishah Pratini, Ratna Prayitno, Danil Dwi Priyanti, Asti Puji Astuti Puspa Eosina Qurroh Ayuniyyah Rabbani, Muhammad Ihsan Rachmadi, Deddy Rachmatullaily Tinakartika Rinda Rahma, Alya Rahmat Rosyadi, Abdu Rakhim, Yudi Rasiman Rasiman Ratu Andhita Trihadiyanti Reggina Firgie Natasya Renea Shina Aminda Renea Shinta Aminda Ribowo, Sugeng Rifki Zainaldi Rika Susilawati Rimun Wibowo Risma Khairunnisa Rivai, Novan Mushaf Riviega Rosihan Riyadh, Muhammad Sofwan Ruslaini Sa'diah, Maemunah Safitri, Lestari Saidah, Latifatus Saidah, Rina Sari, Anggi Novita Sari, Hasna`u Mayang Sayaza, Mas Davino Setiani, Yuli Caturi Shalsabila, Mutiara Siti Aisyah Suartika, Ika Suhendri Suhendri Sukarsih, Cicih Supramono Suryaman, Ahmad Sutoyo, Edi Syahrum Agung Tazkialaras Titing Suharti Tjahjo Tri Hartono Wardhania, Rani Wibowo , Agung Yudawati, Diah Yudiana Yuggo Afrianto Yulyawati, Suci Yuni Wulandari Yuningsih, Ayu Yunita, Puteri Eka Yupitasari, Dini ZaÃ¤fri Ananto Husodo Zainaldi, Rifki

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