Article Per Year (5 Year)
p-Index From 2020 - 2025
4.376
P-Index
This Author published in this journals
All Journal MANAJEMEN HUTAN TROPIKA Journal of Tropical Forest Management COPING (Community of Publishing in Nursing) Jurnal Penelitian dan Pengembangan Sains dan Humaniora (JPPSH) Jurnal Ilmu Dasar Jurnal Keperawatan Jiwa (JKJ): Persatuan Perawat Nasional Indonesia Jurnal Manajemen dan Keuangan JURNAL BIOLOGI INDONESIA JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen ANNALES BOGORIENSES Jurnal Analisis Bisnis Ekonomi Jurnal AKSI (Akuntansi dan Sistem Informasi) Jurnal Keperawatan Muhammadiyah International Journal of Social Science and Business EKUITAS (Jurnal Ekonomi dan Keuangan) Humanism: Journal of Community Empowerment (HJCE) Pediomaternal Nursing Journal Babali Nursing Research Medicra (Journal of Medical Laboratory Science/Technology) Indonesian Academia Health Sciences Journal Jurnal Akuntansi dan Keuangan Indonesia Tsaqofah: Jurnal Penelitian Guru Indonesia Jurnal Keperawatan ILJ: Islamic Learning Journal Jurnal Masyarakat
Supatmi Supatmi
Jurusan Fisika, FMIPA Universitas Sebelas Maret Surakarta, Jl. Ir. Sutami No. 36 A, Surakarta 57126
Religion Agriculture, Biological Sciences & Forestry Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Computer Science & IT Control & Systems Engineering Economics, Econometrics & Finance Education Health Professions Immunology & microbiology Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Nursing Public Health Social Sciences Veterinary

Published : 37 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 37 Documents
Search

 1   2   3   4 
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

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32486/aksi.v6i1.729

Abstract

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

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/jkm.v2i1.8198

Abstract

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

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ijssb.v5i1.31530

Abstract

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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (467.332 KB) | DOI: 10.23887/jppsh.v5i1.31564

Abstract

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.
Effect of Blockholder Ownership on the Related Party Transactions to the Financial Industries Supatmi, Supatmi; Primadani, Ines Aprilia
International Journal of Social Science and Business Vol 5, No 2 (2021): May
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ijssb.v5i2.35605

Abstract

This study aimed to find out blockholder ownership effect on tunnelling or propping related party transactions. Sample researchs were 82 financial industries that listed in Indonesian Stock Exchange in 2017-2019 with 246 observations as panel data. Based on panel data regression test, this study found blockholder ownership had positive effects on tunnelling related party transactions that proxied by related party transactions related to accounts receivable and related party transactions related to assets other than account receivables.  Meanwhile, blockholder ownership had no effect on propping related party transactions that proxied by related party transactions related to accounts payable and liabilities other than accounts payable. The study also found blockholder ownership effect on tunnelling related party transactions was bigger than propping. These findings were appropriate with the relevant agency theory about blockholder ownership effect on related party transactions which had the potency on the emergence of agency conflict among the shareholders.
Financial Ratio Analysis to Assess Financial Performance of the Hotel Industry supatmi, supatmi
International Journal of Social Science and Business Vol 5, No 3 (2021): August
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ijssb.v5i3.37003

Abstract

The aim of this research was to analyze financial ratio to assess the financial performance of hotel industry in 2015-2018. Research sample were 12 companies of 35 hotel industries that were listed in Indonesian Stock Exchange in 2015-2018. Analysis tool used in this research were liquidity ratio, profitability ratio, activity ratio, leverage ratio, and operational ratio. Research result showed good ratios; they were liquidity ratio that was indicated by current ratio, profitability ratio that was pointed by net profit margin, return on asset, and return on equity, also paid occupancy percentage on activity ratio. While the not good ratio, which was activity ratio was pointed by total asset turnover, then leverage ratio by equity multiplier, debt to asset ratio, and debt to equity ratio, also operational ratio which was showed through average room rate and food and beverage cost.
PENGARUH MEKANISME CORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN BANK PERKREDITAN RAKYAT Andriyan, Okky; Supatmi, Supatmi
Jurnal Akuntansi dan Keuangan Indonesia Vol. 7, No. 2
Publisher : UI Scholars Hub

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

Abstract

This research is aimed to find out the influence of Corporate Governance (CG) mechanisms to the banking financial performance. As a regulated industry, this research wants to prove that the banking financial performance can be influenced by CG mechanisms, not just its complience to the banking regulations. The samples in this research are the non-governmental rural banks (Bank Perkreditan Rakyat) in Central Java. The financial performance of the BPR is measured by the ratio of NPL, KPMM, LDR, and ROA. CG mechanisms are measured by its managerial ownerships, the proportion of the outside directors, and the number of board of directors (BOD), while the control variables are the size of the BPR and the firm age of the BPR. This research finds the CG mechanisms simultaneously influence the ratio of NPL, KPMM, and ROA. The managerial ownerships and the proportion of the outside directors partially also show a negative influence to the ratio of NPL and ROA, and the number of BOD in partial shows a negative influence towards the ratio of LDR.
Isu-isu Pendidikan di Luar Sekolahan (Keluarga dan Masyarakat) Supatmi, Supatmi; Sukari, Sukari
TSAQOFAH Vol 4 No 1 (2024): JANUARI
Publisher : Lembaga Yasin AlSys

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58578/tsaqofah.v4i1.2535

Abstract

This paper aims to explore the issues of education outside of school commonly encountered in families and communities. The research utilizes a Systematic Literature Review (SLR) approach to collect various literature and journals. The findings of this study indicate that efforts in education beyond the school setting can be pursued through families, communities, and various other initiatives. This is done to safeguard the mental health of children from an early age and for their future well-being.
Evaluasi Pembelajaran Pendidikan Agama Islam di Lembaga Kesejhateraan Sosial Anak Yatim Putri ‘Aisyiyah Karanganyar Supatmi, Supatmi; Ridoh, Rasyid
TSAQOFAH Vol 4 No 1 (2024): JANUARI
Publisher : Lembaga Yasin AlSys

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58578/tsaqofah.v4i1.2609

Abstract

The evaluation of learning plays a strategic role in maintaining quality education. Learning and Care Centers can serve as a primary alternative in the development of values and character of students through an integrated Islamic Religious Education (Pendidikan Agama Islam) learning approach combined with a comprehensive learning evaluation system. This research aims to understand the methods of Islamic Religious Education learning at the Orphanage 'Aisyiyah Karanganyar. The research methodology employs a qualitative-descriptive approach with field research. The research findings indicate that the Islamic Religious Education learning methods at the 'Aisyiyah Karanganyar Orphanage are effective, as evidenced by the practical application of Islamic Religious Education learning by the foster children regarding "maeri" (moral education) conveyed by the educators (musyrifah). Learning.
Audit fees and related party transactions: Evidence from Indonesia Avita Ervianti, Tantri; Supatmi, Supatmi
JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen Vol. 20 No. 1 (2023): JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen
Publisher : University of Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31106/jema.v20i1.20590

Abstract

This study empirically examines the impact of related party transactions on audit fees, focusing on distinguishing between tunneling-type and propping-type related party transactions. We investigate this causal relationship by analyzing the influence of various related party transactions on audit fees at the account level, allowing us to pinpoint the specific transactions that exert a more substantial influence on audit costs. Our research sample comprises 127 Indonesian manufacturing firms listed on the Indonesian Stock Exchange during the years 2020-2021, resulting in a dataset of 254 observations. Audit fees are quantified using the natural logarithm of the disclosed annual audit fees. We assess tunneling-type related party transactions by examining the proportion of assets and expenses involved in these transactions, breaking them down into categories such as account receivables, other receivables, and other assets. Similarly, propping-type related party transactions are evaluated based on the proportion of liability-based and sales-based transactions, further disaggregated into account payables, other payables, and other liabilities. Our hypothesis testing relies on a Panel Data Regression analysis model. Our findings reveal that tunneling and propping-type related party transactions significantly increase audit fees. Notably, we demonstrate that tunneling-related party transactions exert a more substantial impact on audit fees than propping-related party transactions, highlighting the significance of agency theory in understanding the risks associated with related party transactions.
Co-Authors Ab Latif, Rusnani Andriyan, Okky Andriyan, Okky Ardiyanti, Nurdiya Aryaningrum, Pramesti Dwi Avita Ervianti, Tantri Cartealy, Imam Civi Darma Sudata Wijaya Edi Iskandar, Edi Elyson , Vionna Natasya Eni Purwaningsih Enny Sudarmonowati Feviana, Dwi Lia Hani Fitriani, Hani Hartati Hartati Hartati, N Sri Hartati, N Sri ISKANDAR ZULKARNAEN SIREGAR Jannah, Faiqotul Kumalasari, Dian Novita Mahmudah, Ani Mashunatul Maria, Debby Yulianthi Meliniawaty, Elma Mukarromah, Nur Muzamil, Akhmad Nadhiroh, A'im Matun Nastiti Kartikorini, Nastiti Neogo Dwianka Idealfa Perdana Sastra Pranawati, Erma Primadani, Ines Aprilia Priyantini, Diah Purnomo, Parmadi Sigit Putri, Chyntia Meiliana Putri, Verlina Anggita Kartika Rahayu, Bety Agustina Rahman, Nurhamidar Rahman, Nurhamidar Ratnawati Ratnawati Reliani Reliani, Reliani Ridoh, Rasyid Rubi Awalia, Rubi Saputra, Husyin Sari Kusumastuti Sisilia Devina Permatasari, Sisilia Devina Siti Mardiyah Sri Setyowati Sukari Sukari, Sukari Suyatno Suyatno syafaati, Aditya Laily Syamsidah Rahmawati, Syamsidah Tursilowati, Sri Yuni Ulfah Juniarti Siregar Ulfah, Qamariyah Yayi Suryo Prabandari Yeni Isnaeni, Yeni Yeterina Widi Nugrahanti Yuanita Wulandari, Yuanita Yumni, Fathiya Lutfil