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M. Agus Salim
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PENGARUH KINERJA KEUANGAN, GROWTH OPPORTUNITY DAN UKURAN PERUSAHAAN TERHADAP STRUKTUR MODAL (STUDI PADA PERUSAHAAN SEKTOR INDUSTRI BARANG KONSUMSI, MAKANAN DAN MINUMAN YANG TERDAFTAR DI BEI PERIODE 2016-2017) Eka Indah Wahyu; Ronny Malavia Mardani; M. Agus Salim
E-JRM : Elektronik Jurnal Riset Manajemen eJrm Vol. 8 No. 19 Agustus 2019
Publisher : UNIVERSITAS ISLAM MALANG

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Abstract

ABSTRACTThis study aims to determine the relationship of financial performance, growth opportunity, and firm size on the mod structure. The type of research used is explanatory. The data used is secondary data, which is obtained by documentation techniques, namely by searching and collecting annual report data obtained from the website. The population in this study is a food and beverage costumer goods company that Is listed on the Indonesia stock exchange for the period 2016-2017, which is 18 companies and the sample used is 18 companies.The data analysis techbique in this study used the normality test, classic assumption test, multiple linear regression test and hypothesis test. The measuring instrument used in measure financial performance such as likuidity (current ratio) and protability is Return On Asset (ROa/ROI), for growth opportunity uses the results of the difference for the difference in total t-years asset and total asset t-1, and to measure capital structure using a debt to equity ratio.The results of this analysis indicate that: (1) profitability has a negative effect on capital structure, (2) likuidity has a negative effect on capital structure,: (3) firm size has a negative effect on capital structure, while (4) growth opportunity has a positive effect on capital structure.Keywords : Dividend Policy, Capital Structure, Interest Rates, and Firm Value.
ANALISIS PERBANDINGAN KINERJA KEUANGAN PELAKU EKONOMI KREATIF (Studi Kasus Pada Distro Club dan BSM Distro di Kota Malang) Hani’ah Fifrika Cinci; Jeni Susyanti; M. Agus Salim
E-JRM : Elektronik Jurnal Riset Manajemen Ejrm Vol 08. No 05 Februari 2019
Publisher : UNIVERSITAS ISLAM MALANG

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ABSTRACT            This study aims to find out which financial performance is better between Distro Club creative economic actors and creative economic actors BSM Distro in Malang. The data used are primary data by collecting data through interviews. The tool used to analyze the financial performance of creative economic actors is using financial ratio analysis. The analysis shows that the financial performance of BSM Distro creative economic actors is better than the financial performance of Distro Club creative economic players in terms of profitability ratios and solvency ratios, while in terms of liquidity ratios the results show that Distro Club has better financial performance than BSM Distro.Keywords: Actors of Creative Economy, Ratio Analysis and Financial Performance
ANALISIS EFEKTIVITAS DAN KONTRIBUSI PAJAK DAERAH DAN RETRIBUSI DAERAH TERHADAP PENDAPATAN ASLI DAERAH KABUPATEN MALANG Ummu Kalsum Ismanura; Jeni Susyanti; M. Agus Salim
E-JRM : Elektronik Jurnal Riset Manajemen eJrm Vol. 08 No. 11 Agustus 2019
Publisher : UNIVERSITAS ISLAM MALANG

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ABSTRACTThe aim of this study is to know the level of effectiveness and how huge the contribution restaurant, hotel, advertisement tax toward original income in Malang regency during three years ago (2016-2018). This study used descriptive qualitative data. The researcher gets the data with documentation method obtained from Regional Revenue Agency (Badan Pendapatan Daerah). The result of this study showed that (1) the effectivess of the restaurant tax 2016-2018 is very effective criteria. The effectiveness of the hotel tax 2017-2019 is very effective. And effectiveness of advertisement tax 2017-2019 is very effective. The effectiveness of retributin region is very effective. (2) The contribution of revenue restaurant tax 2016-2018 is very less. The contribution of hotel tax 2016-2018 is very less and the region contribution 2016-2018 is very less criteria.Keywords: local tax, regional retribution, local original income, effectiveness, and contribution
PENGARUH KEPUTUSAN INVESTASI, KEBIJAKAN HUTANG, DAN PROFITABILITAS TERHADAP KEBIJAKAN DIVIDEN (Studi Kasus Pada Perusahaan Perbankan Konvensional yang Terdaftar di BEI tahun 2014-2016) Siti Nur Anisah; Roni Malavia Mardani; M. Agus Salim
E-JRM : Elektronik Jurnal Riset Manajemen eJrm Vol. 7 No. 13 Agustus 2018
Publisher : UNIVERSITAS ISLAM MALANG

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ABSTRACTFor three years beginning in the 2014-2016 period dividend fluctuated during the period. In this study, the authors will discuss Investment Decisions, Debt Policy and profitability that could affect dividend policy. The purpose of this study were (1) to determine the effect of investment decisions on dividend policy (2) to determine the effect of debt policy on dividend policy (3) to determine the effect on the profitability of the debt policy.This thesis research using this type of research that replication development, this study included Explanatory Research this study took samples from the population by using purposive sampling or judgment sampling method. By using two types of variables: Dependent variable (the dependent variable) and Independent Variables (independent variable). The results of this study are variable investment decisions (PER) of negative results significantly on dividend policy (DPR), the debt policy (DER) results were significant negative effect on dividend policy (DPR), profitability (EPS) of negative results is not significant to the dividend policy ( DPR).
ANALISIS KELAYAKAN BISNIS DITINJAU DARI ASPEK KEUANGAN PRODUK EKONOMI KREATIF ( Studi Kasus Pada Distro " Powernoise Merch " ) Kabupaten Malang Friyan Dwi Kristanto; Jeni Susyanti; M. Agus Salim
E-JRM : Elektronik Jurnal Riset Manajemen e-Jrm Vol. 8. No. 9 Februari 2019
Publisher : UNIVERSITAS ISLAM MALANG

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ABSTRACT               This research aimed to describe the results of the business feasibility analysis creative economic products in financial feasibility aspect. This product is a products on the distribution of Powernoise Merch. The case study of this study is the Powernoise Merch distro business in Malang district. The results showed that Break Even Point Rp. 43.044.011 or 478 onpieces, Payback Period 2,11 years, Net Present Value Rp. 196.663.587, Profitability Index 2,8 , Average Rate of Return 49 % and Internal Rate of Return 36%. Based on finansial feasibility, Powernoise Merch is feasible to be developed. Keywords:Business Feasibility Analysis, Creative Economic Products, Financial Feasibility.
Pengaruh Perubahan Arus Kas Dan Laba Akuntansi Terhadap Return Saham Pada Perusahaan LQ-45 Yang Terdaftar Di BEI Tahun 2017-2019 Nur Faidah; M. Agus Salim; Ety Saraswati
E-JRM : Elektronik Jurnal Riset Manajemen eJrm Vol 09 No. 12 Agustus 2020
Publisher : UNIVERSITAS ISLAM MALANG

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ABSTARCTThis study aims to determine the effect of changes in operating cash flow and accounting profit partially and simultaneously on stock returns in LQ-45 companies listed on the stock exchange in 2071-2019. The method used is purposive sampling with a population of 45 companies and the sample used is 15 company data. Data analysis uses multiple linear regression. The result of this study indicate that partally operating cash flow has a positive and not significant effect on stock return on LQ-45 companies on the Stock Exchange in 2017-2019 and accounting profit have a positive and not significant effect on Stock Exchange in 20117-2019. Keywords : Operating Cash Flow, Accounting Profit And Stock Return
PENGARUH RASIO CAMELS DAN BANK SIZE TERHADAP NON PERFORMING LOAN (NPL) (Pada Bank BUMN Di Indonesia) Dahlia Wati; jeni Susyanti; M. Agus Salim
E-JRM : Elektronik Jurnal Riset Manajemen Ejrm Vol. 7 No. 10 Agustus 2018
Publisher : UNIVERSITAS ISLAM MALANG

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Abstract

ABSTRACK             The purpose of this research is to examine the effect of CAMELS and Bank size ratio against Non Performing Loan (NPL) at BUMN (Badan Usaha Milik Negara) Bank in Indonesia. Study on BUMN (Badan Usaha Milik Negara) Bank who publish their financial statements in Indonesia Stock Exchange (IDX) from 2011 to 2016. The population in this research is BUMN Bank in Indonesia and not a sharia business unit. The research is using 4 BUMN Bank as the sample and also using purposive sampling technique method.The analysis is done by using Regression Model and Classical Assumption. Based on the results of the simultaneous analysis of the results that the independent variables or CAMELS and Bank Size ratios both have a very good effect on the dependent variable of Non performing Loan (NPL) at BUMN Bank in Indonesia, the result of this research is supported by research conducted by Barus (2016 ), Putri (2017) and Vireyto (2017). Partially that CAMELS Ratio is CAR, NIM, LDR, IRRR does not have good effect to NPL but only KAP and NPM ratio which have good effect to NPL, while the variable Bank Size is very good effect on the variable NPL. It means that the larger the size of a company the greater the transaction sales, assets owned, and market capitalization. This research is supported by research conducted by Putra (2015), Dewi and Ramatha (2015). Keywords :CAMELS Ratio, Bank Size and Non Performing Loan (NPL).
Pengaruh Kinerja Keuangan Terhadap Nilai Perusahaan Dengan Pengungkapan CSR Dan GCG Sebagai Variabel Pemoderasi Auliyah Palupi Putri Indra Sari; Ronny Malavia Mardani; M. Agus Salim
E-JRM : Elektronik Jurnal Riset Manajemen ejrm Vol. 7 No. 3 Agustus 2018
Publisher : UNIVERSITAS ISLAM MALANG

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ABSTRACK The purpose of this reserach is: 1) To analysis the financial performance effect the value of5the company from Consumer Goods di BEI periode 2013-2016. 2) To analysis  Corporate Social Responsibility moderation of financial performance relationships to the value of5the company. 3) To analysis Good Corporate Governance moderation of financial performance relationship to the value of the company. This reserach using secondary data, and sample taking in the reseach5is using method Purposive Sampling by sampling 67 during the periode 2013-2016.The result of this reserach show that: 1) ROA have a significant positive effect on company Value. 2) Based on the result of the analysis can be provade that also CSR be able to moderation relationship ROA with company Value. 3) Based on the result of the analysis that also GCG be able to moderation relationship between ROA with company Value. This shows that Financial Performance the effect on company Value with disclosure Corporate Social Responsibility (CSR) and Good Corporate Governance (GCG) as a moderation variable.Keyword: Financial Performance, Company Value, Corporate Social Responsibility (CSR), Corporate Governance (GCG).
PENGARUH CORPORATE SOCIAL RESPONSIBILITY, STRUKTUR MODAL, DAN LIKUIDITAS TERHADAP NILAI PERUSAHAAN: PROFITABILITAS SEBAGAI VARIABEL MODERATING (studi kasus pada perusahaan manufaktur yang terdaftar di BEI periode 2015-2017) Hafiana Farah Diana Putri; Jeni Susyanti; M. Agus Salim
E-JRM : Elektronik Jurnal Riset Manajemen Ejrm Vol 08. No 08 Februari 2019
Publisher : UNIVERSITAS ISLAM MALANG

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Abstract

ABSTRACTThis research is conducted to examine the effect of Corporate Social Responsibility, Capital Structure and Liquidity of Company Values: Profitability as a Moderating Variable. The population that is used in this research are manufacturing companies which is listed in the Indonesia Stock Exchange on 2015-2017. The method that is utilized in this research is the multiple linear regression analysis. In addition, the absolute residual is used for the moderating variable by using IBM SPSS Statistic 20. The results of sampling are produced by engaging the Purposive sampling and resulting in the amount of 28 Manufacturing companies which compiled the sample criteria.Based on the hypothesis testing results that is carried out, the conclusion drawn from the research are; the Corporate Social Responsibility affects significantly in a negatife way towards the company values, Capital Structure (DER) affects insignificantly towards the company values, Profitability is able to moderate the relationship between CSR and the company values whereas Profitability is unable to moderate the relationship between capital structure (DER) and Liquidity (CR) towards company values.Keywords: Corporate Social Responsibility, Capital Structure, Liquidity, Company Values and Profitability.
PENGARUH KESADARAN WAJIB PAJAK, PELAYANAN FISKUS DAN TAX AMNESTY TERHADAP KEPATUHAN WAJIB PAJAK NON-KARYAWAN (Wajib Pajak Orang Pribadi yang Terdaftar di Kantor Pelayanan Pajak Pratama Malang Selatan) Desy Purnamasari; Jeni Susyanti; M. Agus Salim
E-JRM : Elektronik Jurnal Riset Manajemen e-Jrm Vol. 07 No. 01 Juni 2018
Publisher : UNIVERSITAS ISLAM MALANG

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ABSTRACKThe purpose of this study is to examine: 1) The influence of the taxpayers' awareness of individual taxpayer compliance. 2) The influence of the service of tax authorities on taxpayer compliance of individual taxpayers. 3) The influence of tax amnesty on individual taxpayer compliance. This research is descriptive research with quantitative approach with primary data. The population of this study is individual taxpayers of non-employee which are registered in tax service office Pratama Malang Selatan. Determination of the sample is done by incidental sampling method, with total of respondents of 100 taxpayers and method of data collection using questionnaires.Based on the results of the analysis, it can be seen that : 1) Taxpayer awareness has a significant positive impact on non-employee taxpayer compliance. 2) Fiscal services have a significant positive impact on non-employee taxpayer compliance. 3) Tax amnesty has a significant positive impact on non-employee taxpayer compliance. Keywords: Tax compliance, The taxpayer awareness, The service tax authorities and Tax Amnesty and Non-Employee Individual Taxpayers. 
Co-Authors ABS, M Khoirul Achmad Agus Priyono Afi Rachmat Slamet Ahmad Rifky Firdiyan Alfiananda Dwi Yulianto Amris Azizi Annisa Abidah Al-Rahma Annisa Fitriani Ardi Ashadi Auliyah Palupi Putri Indra Sari Ayu Giri Anjani Brian Inggrid Alvandy Dahlia Wati Desy Wulandani Dewi Sartika Dita Putri Yunitasari Eka Farida Eka Indah Wahyu Endang Nur Zakiyah FATMATUL MAS’AMAH Fauziyatul Uffah Firda Olivianah Friyan Dwi Kristanto Hafiana Farah Diana Putri Hani’ah Fifrika Cinci Huzaimatul Jannah Ifana Qiroatul Aziza Iis Dalukitowati Itna Ernas Jeni Susyanti M. Hufron Mafatihul Ayunina Mariatul Lutfia Moh. Zainuddin arief Muhammad Fadllun Niam Nifta Asfidza Alma Nining Tsamratul Hasanah Novi Anggita Nur Aniseh Nur Faidah Nuriati Nuriati Nuzul Fauziah Rifa Ariana Ningtyas Risa Rossita Rizka Dyah Resvika Sari Roni Malavia Mardani Ronny Malavia Mardani Safira Aldina Saraswati, Ety Siti Nur Anisah Solly Aryza Sri Endang Suci Rahmawati Teguh Marhendi Ummu Kalsum Ismanura Very Budiyanto vina Indah Iswara Yuryska Tomi Sumaryo