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DAMPAK INDONESIAN CORPORATE SOCIAL RESPONSIBILITY (CSR) AWARD TERHADAP ABNORMAL RETURN DAN TRADING VALUE ACTIVITY (Studi Pada Perusahaan Pemenang Indonesian CSR Award Periode 2005 dan 2008)
Supatmi, Supatmi;
Idealfa, Neogo Dwianka
Jurnal Manajemen dan Keuangan Vol 9, No 1 (2011): Jurnal Manajemen dan Keuangan
Publisher : Jurnal Manajemen dan Keuangan
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This research studies the impact of Indonesian Corporate Social Responsibility (CSR) Award to abnormal return and trading value activity. The impact of award publication could be seen from the differences between abnormal return and trading value activity with the Indonesian CSR award announcement. This research samples are 9 companies which accept the appreciation of Indonesian CSR award period 2005-2008 that listed in Indonesia Stock Exchange (IDX). The research data that used is secondary data that consist of daily closing price of share and daily trading volume with an estimation period during 30 days and event period 11 days by using market model and hypothesis research using Wilcoxon Sign Test. The result of this research proves that there are significant differences between abnormal return and trading value activity around the announcement date of Indonesian CSR award. Keywords: Corporate Social Responsibility, Abnormal Return, Trading Value Activity
STRUKTUR KEPEMILIKAN, UKURAN PERUSAHAAN DAN RELATED PARTY TRANSACTION
Wijaya, Darma Sudata;
Supatmi, Supatmi;
Widi, Yeterina
Jurnal Analisis Bisnis Ekonomi Vol 9 No 1 (2011): Volume 9, Nomor 1, April 2011
Publisher : Universitas Muhammadiyah Magelang
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Penelitian ini menguji apakah kepemilikan manajerial, kepemilikan institusional, dan standar perusahaan memiliki pengaruh pada jumlah Transaksi Pihak Terkait (RPT) baik dalam kasus rekening hutang maupun piutang. Penelitian ini menggunakan sampel 112 perusahaan manufaktur yang terdaftar di BEI. RPT untuk akun yang terutang di hitung dengan membagi total hutang rekening pihak yang terkait dengan total kewajiban, sedangkan RPT untuk piutang dihitung dengan membagi total piutang pihak yang terkait dengan total aset. Variabel kepemilikan manajerial dihitung dari porsi saham kepemilikan manajemen dan kepemilikan institusional, sementara standar perusahaan ditunjukkan dengan total log aset. Data-data yang diperoleh diuji menggunakan regresi berganda. Hasil penelitian secara simultan menunjukkan bahwa kepemilikan manajerial, kepemilikan institusional, dan standar perusahaan memiliki pengaruh signifikan dengan akun hutang RPT. Sedang secara parsial hanya standar perusahaan yang memiliki pengaruh negatif signifikan dengan akun hutang RPT. Disisi lain, secara bersama hasil pengujian variabel kepemilikan manajerial, kepemilikan institusional, dan standar perusahaan tidak memiliki pengaruh signifikan dengan akun piutang RPT.
Induksi, Multiplikasi dan Pertumbuhan Tunas Ubi Kayu (Manihot esculenta Crantz) Genotipe Ubi Kuning Secara In Vitro
Supatmi, Supatmi;
Rahman, Nurhamidar;
Hartati, N Sri
JURNAL BIOLOGI INDONESIA Vol 14, No 2 (2018): JURNAL BIOLOGI INDONESIA
Publisher : Perhimpunan Biologi Indonesia
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DOI: 10.14203/jbi.v14i2.3738
ABSTRACTObjectives of the research were to determine the best source of explant origin, the optimum culture media and effects of various concentrations and types of growth regulators on the induction and multiplication as well as the growth of in vitro shoot of cassava Ubi Kuning genotype. The experiment was arranged in a complete randomized design with three factors, i.e the source of explant origin (from field and greenhouse), the growth media containing of 6-Benzyl Amino Purine (BAP) and Gibberellin (GA3) at the concentration level of 1-2 ppm, and multiplication medium supplemented with BAP, Naphtalenic acetic acid (NAA) and Kinetin at concentration level of 0.1 mg/l and 0.5 mg/l. The results showed that the cuttings explants from the field showed more shoots and the average shoot height of axenic culture in the fourth week ranging from 0.2-1.2 cm compared to those from the field (0.5- 1.3 cm). Axenic culture showed no significant growth in growth media (MS) supplemented with BAP and GA3 (1-2 ppm). In the multiplication medium, the highest number of roots were obtained when plantlets were grown in the treatment medium MS + BAP 0.5 mg / l followed by MS + NAA 0.1 mg / l. The largest number of nodes was produced on plantlets grown in MS + BAP media 0.1 mg / l and MS + NAA 0.5 mg / l (p <0.05). While the longest root growth was obtained in plantlets cultured on MS + Kinetin 0.1 mg / l medium. Plantlets showed high survival (100%) after they were acclimatizedfor 4 weeks in a greenhouse using a medium containing a mixture of compost, coco peat, and ground burn husk with a ratio of 1: 1: 1. Keywords: genotype, ubi kayu, ubi kuning in vitro
STRUKTUR KEPEMILIKAN, UKURAN PERUSAHAAN DAN RELATED PARTY TRANSACTION
Wijaya, Darma Sudata;
Supatmi, Supatmi;
Widi, Yeterina
Jurnal Analisis Bisnis Ekonomi Vol 9 No 1 (2011): Volume 9, Nomor 1, April 2011
Publisher : Universitas Muhammadiyah Magelang
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Penelitian ini menguji apakah kepemilikan manajerial, kepemilikan institusional, dan standar perusahaan memiliki pengaruh pada jumlah Transaksi Pihak Terkait (RPT) baik dalam kasus rekening hutang maupun piutang. Penelitian ini menggunakan sampel 112 perusahaan manufaktur yang terdaftar di BEI. RPT untuk akun yang terutang di hitung dengan membagi total hutang rekening pihak yang terkait dengan total kewajiban, sedangkan RPT untuk piutang dihitung dengan membagi total piutang pihak yang terkait dengan total aset. Variabel kepemilikan manajerial dihitung dari porsi saham kepemilikan manajemen dan kepemilikan institusional, sementara standar perusahaan ditunjukkan dengan total log aset. Data-data yang diperoleh diuji menggunakan regresi berganda. Hasil penelitian secara simultan menunjukkan bahwa kepemilikan manajerial, kepemilikan institusional, dan standar perusahaan memiliki pengaruh signifikan dengan akun hutang RPT. Sedang secara parsial hanya standar perusahaan yang memiliki pengaruh negatif signifikan dengan akun hutang RPT. Disisi lain, secara bersama hasil pengujian variabel kepemilikan manajerial, kepemilikan institusional, dan standar perusahaan tidak memiliki pengaruh signifikan dengan akun piutang RPT.
INDUKSI, MULTIPLIKASI DAN PERTUMBUHAN TUNAS UBI KAYU (MANIHOT ESCULENTA CRANTZ) GENOTIPE UBI KUNING SECARA IN VITRO
Supatmi, Supatmi;
Rahman, Nurhamidar;
Hartati, N Sri
JURNAL BIOLOGI INDONESIA Vol 14, No 2 (2018): JURNAL BIOLOGI INDONESIA
Publisher : Perhimpunan Biologi Indonesia
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DOI: 10.14203/jbi.v14i2.3738
ABSTRACTObjectives of the research were to determine the best source of explant origin, the optimum culture media and effects of various concentrations and types of growth regulators on the induction and multiplication as well as the growth of in vitro shoot of cassava Ubi Kuning genotype. The experiment was arranged in a complete randomized design with three factors, i.e the source of explant origin (from field and greenhouse), the growth media containing of 6-Benzyl Amino Purine (BAP) and Gibberellin (GA3) at the concentration level of 1-2 ppm, and multiplication medium supplemented with BAP, Naphtalenic acetic acid (NAA) and Kinetin at concentration level of 0.1 mg/l and 0.5 mg/l. The results showed that the cuttings explants from the field showed more shoots and the average shoot height of axenic culture in the fourth week ranging from 0.2-1.2 cm compared to those from the field (0.5- 1.3 cm). Axenic culture showed no significant growth in growth media (MS) supplemented with BAP and GA3 (1-2 ppm). In the multiplication medium, the highest number of roots were obtained when plantlets were grown in the treatment medium MS + BAP 0.5 mg / l followed by MS + NAA 0.1 mg / l. The largest number of nodes was produced on plantlets grown in MS + BAP media 0.1 mg / l and MS + NAA 0.5 mg / l (p <0.05). While the longest root growth was obtained in plantlets cultured on MS + Kinetin 0.1 mg / l medium. Plantlets showed high survival (100%) after they were acclimatizedfor 4 weeks in a greenhouse using a medium containing a mixture of compost, coco peat, and ground burn husk with a ratio of 1: 1: 1. Keywords: genotype, ubi kayu, ubi kuning in vitro
Pengaruh Dewan Terkoneksi Politik terhadap Tingkat Simpanan, Tingkat Kredit dan Risiko Kredit Perbankan di Indonesia
Putri, Chyntia Meiliana;
Supatmi, Supatmi
Jurnal Penelitian dan Pengembangan Sains dan Humaniora Vol 4, No 2 (2020): Oktober
Publisher : Universitas Pendidikan Ganesha
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DOI: 10.23887/jppsh.v4i2.31587
Industri perbankan di Indonesia semakin berkembang dan berpengaruh baik pada kemajuan negara. Hal-hal penting yang dapat meningkatkan pendapatan bank, diantaranya simpanan bank, pengkreditan, dan risiko kredit yang perlu diperhitungkan. Faktor lingkungan eksternal, seperti lingkungan politik juga berpengaruh terhadap kemajuan bank. Maka dari itu, penelitian ini bertujuan untuk mengetahui bagaimana pengaruh dewan terkoneksi politik terhadap tingkat kredit, tingkat simpanan dan risiko kredit di perbankan Indonesia. Populasi dalam penelitian ini adalah 44 perbankan di BEI pada tahun 2017-2019. Pemilihan sampel pada penelitian ini menggunakan purposive sampling dan diperoleh 41 perbankan. Penelitian ini menggunakan teknik analisis regresi data panel dan diolah menggunakan eviews 10. Hasil penelitian menunjukkan dewan komisaris terkoneksi politik tidak berpengaruh terhadap tingkat simpanan, tingkat kredit maupun tingkat risiko kredit perbankan. Sementara itu, dewan direksi terkoneksi politik ditemukan berpengaruh positif terhadap tingkat kredit dan berpengaruh negatif terhadap risiko kredit namun ditemukan tidak berpengaruh terhadap tingkat simpanan.
The Effect of Propping on the Performance of the Financial Industry in Indonesia
Putri, Verlina Anggita Kartika;
Supatmi, Supatmi
Jurnal AKSI (Akuntansi dan Sistem Informasi) Vol 6, No 1 (2021)
Publisher : Politeknik Negeri Madiun
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DOI: 10.32486/aksi.v6i1.729
This study aims to determine the effect of related party transactions propping on the financial industry's financial performance and performance market performance. This research sample is 66 financial industry companies listed on the Stock Exchange Indonesia (IDX) during 2017-2019 with 198 observations as panel data. Based on the panel data regression test, this research found propping proxied by related party transactions account payables, related party transactions with other payables and related party transactions liabilities other than account payables do not positively affect the company's financial performance (ROA). Propping is proxied by related party transactions, account payables, and liabilities other than account payables do not positively affect the market performance of industrial companies' finance. Meanwhile, propping proxied by transactions of other debt-related parties positively affects financial industry companies' market performance (Tobin's Q). The findings align with transaction cost theory and the efficient transaction hypothesis that related party transactions are efficient transactions to boost company performance.
PENGARUH PEMBERIAN GINGERCOOKIES PADA NAUSEA DAN VOMITING WANITA HAMIL TRIMESTER PERTAMA
Supatmi, Supatmi
Jurnal Keperawatan Muhammadiyah Vol 2, No 1 (2017): JURNAL KEPERAWATAN MUHAMMADIYAH
Publisher : UNIVERSITAS MUHAMMADIYAH SURABAYA
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DOI: 10.30651/jkm.v2i1.8198
Ginger as one of the types of herbs that contains essential oils that refreshes and vomiting reflex block while gingerol can improve blood circulation and nerves working properly. Therefore, the purpose of this study was to determine the provision gingercookies against nausea vomiting the first trimester pregnant women. The meth- od was used by researcher was One Group Pre Test - Post Test Design with sampling techniques consecutive sampling. The samples were used by researcher was in the first trimester pregnant women who experienced nausea and vomiting in BPS Rungkut region, Surabaya, the number of respondents as many as 30 respondents. Collecting data used questionnaires beginning and end of the interview sheet. The independent variables was giving of gingercookie and the dependent variable was nausea vomit- ing in pregnant women in the first trimester . Data were analyzed by using the Wilcoxon signed rank test test with a significance value α ≤ 0.05. The analysis showed that there was the influence of gingercookies between nausea vomiting and in the first trimester pregnant women. The results were expected that the first trimester pregnant women could apply appropriate alternative therapy for reducing nausea vomiting, one with consuming processed ginger gingerbread or another in order to reduce nausea and vomiting.
Good Corporate Governance Affects Company Value with Earnings Management as Intervening Variables in BUMN
Feviana, Dwi Lia;
Supatmi, Supatmi
International Journal of Social Science and Business Vol 5, No 1 (2021)
Publisher : Universitas Pendidikan Ganesha
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DOI: 10.23887/ijssb.v5i1.31530
Increasing company value is carried out by management (agents) who manage the company so that it triggers a conflict of interest so that Good Corporate Governance (GCG) is needed. One of the conflicts of interest is practicing earnings management. This study aims to analyze the effect of GCG on firm value mediated by earnings management. The sample used is 19 state-owned companies registered on the Indonesia Stock Exchange in 2017-2019. This study uses SEM-PLS analysis techniques to analyze data. The results showed that GCG had a negative effect on firm value and earnings management. Earnings management does not affect firm value. Earnings management, which is used as an intervening variable, cannot mediate the relationship between GCG and firm value. The limitations in this study are ignoring the variety of industries in BUMN, which may mean that each industry has different policies or practices on GCG and earnings management and different pressures from the market (investors).
Pengungkapan Corporate Social Responsibility Aspek Sosial terhadap Nilai Perusahaan dengan Manajemen Risiko sebagai Pemoderasi
Meliniawaty, Elma;
Supatmi, Supatmi
Jurnal Penelitian dan Pengembangan Sains dan Humaniora Vol 5, No 1 (2021): April
Publisher : Universitas Pendidikan Ganesha
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DOI: 10.23887/jppsh.v5i1.31564
Nilai perusahaan yang tinggi dapat dijadikan pertimbangan investor dalam mengambil keputusan investasi. Oleh karena itu, perusahaan perlu memenuhi kebutuhan informasi keuangan dan non-keuangan kepada stakeholder, khususnya investor. Tujuan penelitian ini untuk mengetahui bagaimana pengaruh Corporate Social Responsibility aspek sosial terhadap nilai perusahaan dengan manajemen risiko sebagai moderasi hubungan kausal tersebut. Penelitian ini dilakukan pada perusahaan manufaktur sektor industri barang konsumsi di Bursa Efek Indonesia. Teknik sampel menggunakan metode purposive sampling dan diperoleh 49 perusahaan sampel dengan menggunakan teknis analisis regresi data panel untuk pengujian hipotesis dan diolah menggunakan Eviews 9. Hasil penelitian ini menunjukan nilai Adjusted R2untuk model 1 adalah 0,32. Hasil ini mengindikasikan bahwa 32% variasi dari nilai perusahaan dapat dijelaskan oleh variasi dari variabel independen yaitu corporate social responsibility, profitabilitas, leverage, dan ukuran perusahaan, dan sisanya 68%, dan model 2 memiliki nilai Adjusted R2 sebesar 0,39. Dapat disimpulkan Corporate Social Responsibility aspek sosial berpengaruh positif signifikan terhadap nilai perusahaan dan manajemen risiko terbukti memoderasi secara parsial hubungan kausal tersebut.