Claim Missing Document
Check
Articles

STRATEGI PENGELOLAAN SDM YANG TERINTEGRASI DALAM MENGHADAPI PERUBAHAN LINGKUNGAN GLOBAL Widayanti, Rochmi
Manajemen Bisnis Syariah Nomor : 01/Th. VI Vol. 11 Januari 2012
Publisher : Manajemen Bisnis Syariah

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (10.68 KB)

Abstract

Human  resources  planning  is  a  management  process  in  determining organizational  human  resources  movement  fr om  the  exiting  position  to  expected position  in  the  futur e,  on  the  other  hand,  human  resources  strategy  is  unity  of  process and  activity  wich  is  done  toghether  among  HRD  Manager  and  line  managers.The  purpose  of  HR  integration  is  to  create  HR  demand  prediction  process wichh emerges fr om strategic and operational planning quantitatively compared to HR  supply  or  available  fr om  HR  existing  programs.Further more HR planning to be integrated with the specific strategy so that the  goal  can  be  achieved  effectively .Keywords  :  human  resources,  strategy ,  change,  global  environment
Pengaruh Return on Investment, dan Mekanisme Corporate Governance terhadap Harga Saham Manufaktur di Bursa Efek Indonesia Endang Masitoh, Rochmi Widayanti
MAJALAH ILMIAH GEMA Vol 27, No 49 (2015): GEMA, TH. XXVII/49/AGUSTUS 2014 - JANUARI 2015
Publisher : MAJALAH ILMIAH GEMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (14.618 KB)

Abstract

This study to examine the effect of corporate governance mechanisms are proxied by institutional ownership and combining with fundamentals such as return on investment (ROI). Given this research are expected to know which factors have an influence on the value of the stock price is proxied by cloce pricing. The sample used in this study is a manufacturing company, located in the Jakarta Stock Exchange and using purposive sampling method. The data analyzed are from the audited financial statements from 2010 to 2013 and obtained from the JSE, ICMD, BAPEPAM, UNS and Corner Exchange and other financial information from the internet. Meanwhile, to test the hypothesis used multiple linear regression test so as to know the effect of the independent variable (KpIn and ROI) on stock prices. The results of this study indicate that simultaneous ROI affect the companys stock price, while institutional ownership has no effect.The results of this study are expected to be used as information for investors and issuers of variable institusioanl ownership and fundamental information that can affect the stock price of a company, whereas for academic instructional materials to strengthen the capital market courses and financial management. Keyword: good corporate governance, institutional ownership, close pricing, return on investment, return on equity.
EARNINGS DAN CASH FLOW SEBAGAI INFORMASI RELEVAN DALAM MENJELASKAN RETURN SAHAM Widayanti, Rochmi
MAJALAH ILMIAH GEMA Vol 26, No 47 (2014): GEMA, TH. XXVI/47/AGUSTUS 2013 - JANUARI 2014
Publisher : MAJALAH ILMIAH GEMA

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

Abstract

Penelitian ini menguji pengaruh earning dan cash flow terhadap return saham. Data penelitian yaitu data sekunder yang berupa laporan keuangan perusahaan manufaktur tahun 2010 sampai 2012, harga saham (close pricing). Pengambilan sample dengan metode purposive sampling dan diperoleh 42 perusahaan manufaktur. Hasil penelitian ini menunjukkan bahwa investor yang memilih perusahaan manufaktur di Indonesia menggunakan earning dan cash flow sebagai salah satu pertimbangan dalam pertimbangan investasi sahamnya, namun dalam penelitian ini masih banyak investor yang menggunakan earning dibanding cash flow. Keyword: return saham, earning, cash flow.
EARNINGS DAN CASH FLOW SEBAGAI INFORMASI RELEVAN DALAM MENJELASKAN RETURN SAHAM Widayanti, Rochmi
MAJALAH ILMIAH GEMA Vol 26, No 47 (2014): GEMA, TH. XXVI/47/AGUSTUS 2013 - JANUARI 2014
Publisher : MAJALAH ILMIAH GEMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (14.618 KB)

Abstract

Penelitian ini menguji pengaruh earning dan cash flow terhadap return saham. Data penelitian yaitu data sekunder yang berupa laporan keuangan perusahaan manufaktur tahun 2010 sampai 2012, harga saham (close pricing). Pengambilan sample dengan metode purposive sampling dan diperoleh 42 perusahaan manufaktur. Hasil penelitian ini menunjukkan bahwa investor yang memilih perusahaan manufaktur di Indonesia menggunakan earning dan cash flow sebagai salah satu pertimbangan dalam pertimbangan investasi sahamnya, namun dalam penelitian ini masih banyak investor yang menggunakan earning dibanding cash flow. Keyword: return saham, earning, cash flow
Pengaruh Sosialisasi, Tingkat Pemahaman, Motivasi, Kepribadian Terhadap Penerapan SAK ETAP Di Kampoeng Batik Laweyan Solo Rochmi Widayanti, Endang Masitoh W
PARADIGMA Vol 12, No 02 (2015): Paradigma, Vol. 12 No. 02 Agustus 2014 - Januari 2015
Publisher : PARADIGMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (14.618 KB)

Abstract

Standar Akuntansi Keuangan Entitas Tanpa Akuntabilitas Publik (SAK ETAP)merupakan standar akuntansi keuangan yang diperuntukkan bagi UMKM. Kehadiran SAK ETAP diharapkan dapat membantu UMKM mempermudah mendapatkan akses pemodalan di perbankan. Namun dalam penerapannya masih banyak kendala.Tujuan penelitian ini untuk mendapatkan bukti empiris tentang pengaruh sosialisasi, tingkat pemahaman, motivasi dan kepribadian terhadap penerapan SAK ETAP baik secara parsial maupun simultan. Penelitian ini merupakan penelitian kualitatif yang dikuantifisikan. Sumber data adalah data primer. Data dikumpulkan dengan membuat kuesioner kepada pengusaha/pengrajin di Kampoeng Batik Laweyan dengan pengambilan sampel secara random. Hasil pengujian yang diperoleh dari penelitian ini secara parsial adalah variabel Sosialisasi, Motivasi dan Kepribadian berpengaruh positif signifikan terhadap Penerapan SAKETAP, sedangkan variabel TingkatPemahaman tidak berpengaruh positif terhadap Penerapan SAK-ETAP. Hasilpengujian secara simultan keempat variabel independen berpengaruh positif signifikan terhadap variabel dependen. Nilai koefisien determinasi (Adjusted R Square) sebesar 0,790 atau 79,0 %. Hal ini berarti variabel Sosialisasi (X1), Pemahaman (X2), Motivasi (X3), dan Kepribadian (X4) memberikan konstribusinya sebesar 79,0 % terhadap Penerapan SAK ETAP.Kata kunci : Sosialisasi, Tingkat Pemahaman, Motivasi, Kepribadian, SAK ETAP
PENGUJIAN REAKSI PASAR DAN INFORMASI FUNDAMENTAL TERHADAP RETURN SAHAM SEBELUM DAN SETELAH SK BAPEPAM –LK NO: KEP-431/BL/2012 Endang Masitoh, Rochmi Widayanti
PROSIDING Vol 1, No 01 (2014): Prosiding Seminar Nasional Vol.01 No.01. 2014
Publisher : PROSIDING

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (14.618 KB)

Abstract

The purpose of this study is (1) to examine market reaction of financial statement’s announcement and to know whether there is a big or small significant difference on Abnormal Return(relationship with before and after SK BAPEPAM-LK No. Kep-431/BL/2012; (2) to examine theinfluences fundamental information variables such as: earning and operating cash flow (OCF) and its influence to stock return (abnormal return). There are 36 sample manufacturing firmslisted in the Jakarta Stock Exchange (BEJ) by means of purposive sampling method. The statisticmethod used to test hypotheses is paired sample test (market reaction from abnormal return) andlinier regression with dummy variable. The result of this study indicates that the market reaction isnot likely to be the same or different around each announcement date of the financial statements ofthe company both before and after the SK BAPEPAM-LK No: Kep-431/BL/2012. Furthermore, theresults of research related to fundamental information in the form of earnings and operating cashflow, shows that earnings have a greater influence on abnormal returns, while operating cash flowno effect on the abnormal return. From these results it can be concluded that the investor ormarket still choose to use earnings in investment decisions.Keyword: market reaction, information fundamental, earning, operating cash flow, cummulativeabnormal return.
PENGARUH SOSIALISASI, TINGKAT PEMAHAMAN, MOTIVASI, KEPRIBADIAN TERHADAP PENERAPAN SAK ETAP DI KAMPOENG BATIK LAWEYAN SOLO Wahyuningsih, Endang Masitoh; Widayanti, Rochmi
Paradigma Vol 12, No 02 (2015): PARADIGMA, VOL. 12 NO, 02, Agustus 2014 - Januari 2015
Publisher : Paradigma

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (14.618 KB)

Abstract

Standar Akuntansi Keuangan Entitas Tanpa Akuntabilitas Publik (SAK ETAP) merupakan standar akuntansi keuangan yang diperuntukkan bagi UMKM. Kehadiran SAK ETAP diharapkan dapat membantu UMKM mempermudah mendapatkan akses pemodalan di perbankan. Namun dalam penerapannya masih banyak kendala.Tujuan penelitian ini untuk mendapatkan bukti empiris  tentang pengaruh sosialisasi, tingkat pemahaman, motivasi dan kepribadian terhadap penerapan SAK ETAP baik secara parsial maupun simultan. Penelitian ini merupakan penelitian kualitatif yang dikuantifisikan. Sumber data adalah data primer. Data dikumpulkan dengan membuat kuesioner kepada pengusaha/pengrajin di Kampoeng Batik Laweyan dengan pengambilan sampel secara random. Hasil pengujian yang diperoleh dari penelitian ini secara parsial adalah variabel Sosialisasi, Motivasi dan Kepribadian berpengaruh positif signifikan terhadap Penerapan SAKETAP, sedangkan variabel Tingkat Pemahaman tidak berpengaruh positif terhadap Penerapan SAK-ETAP. Hasil pengujian secara simultan keempat variabel independen berpengaruh positif signifikan terhadap variabel dependen. Nilai koefisien determinasi (Adjusted R Square) sebesar 0,790 atau 79,0 %. Hal ini berarti variabel Sosialisasi (X1), Pemahaman (X2), Motivasi (X3), dan Kepribadian (X4) memberikan konstribusinya sebesar 79,0 % terhadap Penerapan SAK ETAP. Kata kunci : Sosialisasi, Tingkat Pemahaman, Motivasi, Kepribadian, SAK ETAP
PENGUJIAN REAKSI PASAR DAN INFORMASI FUNDAMENTAL TERHADAP RETURN SAHAM SEBELUM DAN SETELAH SK BAPEPAM –LK NO: KEP-431/BL/2012 Endang Masitoh, Rochmi Widayanti
Prosiding Seminar Nasional Vol 1, No 1 (2014): Seminar Nasional for Call Papers UNIBA No.01 Vol.01 Tahun 2014
Publisher : Prosiding Seminar Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (14.618 KB)

Abstract

The purpose of this study is (1) to examine market reaction of financial statement’s announcement and to know whether there is a big or small significant difference on Abnormal Return (relationship with before and after SK BAPEPAM-LK No. Kep-431/BL/2012; (2) to examine the influences fundamental information variables such as: earning and operating cash flow (OCF) and its influence to stock return (abnormal return). There are 36 sample manufacturing firms listed in the Jakarta Stock Exchange (BEJ) by means of purposive sampling method. The statistic method used to test hypotheses is paired sample test (market reaction from abnormal return) and linier regression with dummy variable. The result of this study indicates that the market reaction is not likely to be the same or different around each announcement date of the financial statements ofthe company both before and after the SK BAPEPAM-LK No: Kep-431/BL/2012. Furthermore, the results of research related to fundamental information in the form of earnings and operating cash flow, shows that earnings have a greater influence on abnormal returns, while operating cash flow no effect on the abnormal return. From these results it can be concluded that the investor or market still choose to use earnings in investment decisions.
The Effects of Return on Investment and Corporate Governance Mechanism of the Issuers Manufactur Stock Price In Indonesia Stock Exchange Endang Masitoh Wahyuningsih, Rochmi Widayanti
GEMA Vol 27, No 49 (2015): GEMA, THN XXVII/49/Agustus 2014 - Januari 2015
Publisher : GEMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (11.269 KB)

Abstract

This study to examine the effect of corporate governance mechanisms are proxied by institutional ownership and combining with fundamentals such as return on investment (ROI). Given this research are expected to know which factors have an influence on the value of the stock price is proxied by cloce pricing. The sample used in this study is a manufacturing company, located in the Jakarta Stock Exchange and using purposive sampling method. The data analyzed are from the audited financial statements from 2010 to 2013 and obtained from the JSE, ICMD, BAPEPAM, UNS and Corner Exchange and other financial information from the internet. Meanwhile, to test the hypothesis used multiple linear regression test so as to know the effect of the independent variable (KpIn and ROI) on stock prices. The results of this study indicate that simultaneous ROI affect the companys stock price, while institutional ownership has no effect.The results of this study are expected to be used as information for investors and issuers of variable institusioanl ownership and fundamental information that can affect the stock price of a company, whereas for academic instructional materials to strengthen the capital market courses and financial management
Analisis Prediksi Kebangkrutan Menggunakan Metode Altman (Z-Score) Pada Perusahaan Farmasi (Studi Kasus Pada Perusahaan yang Terdaftar di Bursa Efek Indonesia Tahun 2011 – 2015) wulandari, fitria; Burhanudin, Burhanudin; Widayanti, Rochmi
Benefit: Jurnal Manajemen dan Bisnis Volume 2 No 1 Juni 2017
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/benefit.v2i1.3237

Abstract

This study aimed to analyze the condition of the company using the Altman Z-Score to predict the potential bankruptcy of the five pharmaceutical companies listed on the Indonesia Stock Exchange in 2011 to 2015. The sampling method  is using purposive sampling with a sample of five pharmaceutical companies. This research is descriptive with quantitative approach. The results showed that: (1)  in 2011 to 2015 the five pharmaceutical companies are in the good category, the number of  Z-Score from all companies are  ≥ 2.99. (2) Moreover  from the five pharmaceutical companies that were analyzed PT Merck Tbk in 2011, 2013 and 2014 had the highest number for Z-Score at 8.45, 6.3 and 5.92. (3) PT Kalbe Farma Tbk in 2012 and 2014 had the highest number for Z Score at 6.08 and 5.91. The results of this study are expected for pharmaceutical companies to maintain liquidity to meet all its obligations so that will interest   investors and creditors. Companies are expected  to manage assets to increase sales and generate profits.Â