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TATA KELOLA KORPORASI DALAM MENDETEKSI KECURANGAN LAPORAN KEUANGAN Syamsudin Syamsudin; Imronudin Imronudin; Sasongko Tri Utomo; Sajiwo Tri Prakoso; Aflit Nuryulia Praswati
Jurnal Manajemen Dayasaing Vol 19, No 1 (2017): Jurnal Manajemen Daya Saing
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/dayasaing.v19i1.5109

Abstract

Tujuan penelitian ini adalah untuk menyelidiki fenomena corporate governance dalammendeteksi kecurangan laporan keuangan. Pendeteksian kecurangan diukur denganmodel Beneish. Pengukuran model ini dengan menggunakan M-score. Sampel yangdigunakan sebanyak 694 dengan perusahaan manufaktur periode 2011-2015. Teknikpengambilan sampel dengan metode purposive sampling. Untuk menguji hipotesisdigunakan analisis regresi logistik dengan model moderasi. Hasil penelitian yang didapatadalah kepemilikan asing, kepemilikan domestik, dan kepemilikan publik berpengaruhnegatif signifikan terhadap fraud financial statement. Sedangkan firm size memilikipengaruh positif signifikan fraud financial statement. Dan Firm size sebagai variabelmoderasi semakin memperkuat antara kepemilikan asing, kepemilikan domestik, dankepemilikan publik terhadap fraud financial statement.
BISAKAH PERUSAHAAN MEMANFAATKAN PEMBIAYAAN SUPLIER UNTUK MENINGKATKAN KINERJA PERUSAHAAN? Imronudin Imronudin
Benefit: Jurnal Manajemen dan Bisnis Benefit : Kumpulan Makalah Diskusi Dosen FE UMS Volume 19 No 2 Desember 2015
Publisher : Program Studi Manajemen Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/benefit.v19i2.2321

Abstract

Penelitian ini bertujuan untuk menguji apakah utang dagang (trade credit) berpengaruh signifikan terhadap kinerja perusahaan. Penelitian ini menggunakan pendekatan kuantitatif dimana analisisnya didasarkan pada numerical data. Populasi penelitian ini adalah perusahaan terbuka di sektor real estate dan property yang berjumlah 50 perusahaan. Metode pengambilan sampel menggunakan purposive sampling dengan kriteria tertentu. Dari kriteria yang ditetapkan, ada 42 perusahaan yang memenuhi kriteria tersebut. Regresi digunakan untuk menguji pengaruh utang dagang terhdap kinerja perusahaan. Dengan memasukkan variabel ukuran perusahaan sebagai variabel kontrol, penelitian ini menemukan bahwa utang dagang berpengaruh negatif dan signifikan terhadap kinerja perusahaan.
PENGARUH KEBIJAKAN MONETER TERHADAP HUBUNGAN MODEL TIGA FAKTOR DENGAN RETURN SAHAM Imronudin Imronudin
Benefit: Jurnal Manajemen dan Bisnis Benefit : Kumpulan Makalah Diskusi Dosen FE UMS Volume 9 No 2 Desember 2005
Publisher : Program Studi Manajemen Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/benefit.v9i2.1215

Abstract

This research is intended to know how the effect of monetary policy (as moderating variable)toward the relationship between three factors model and stock return. The analysis in this research usedpooled regressions. Data used in this regression analysis are return, beta, size, and book-to-marketequity of monthly portfolio. Data of stock of enterprise was taken from Indonesian Capital MarketDirectory (ICMD) from 1995 until 2002. The result of research shows that before we intakemonetary policy, three factors model could not explain stock return variation in cross section data. Threefactors model along with monetary policy (as moderating variable) add explaining in stock returnvariation in cross section data, but variable of Book-to-Market Equity individually was not significantin explaining stock return variation. Then we exclude this variable of book-to-market equity to look atis three factors model can explain stock return variation without this variable? The evidence shows that the result was not different and even better than before. This is can be seen from value of adjusted Rsquared that increasingly better, namely from 0.036550 to 0.039196.
Kondisi Ekonomi dan Pertumbuhan Perbankan Syariah Imronudin Imronudin
Benefit: Jurnal Manajemen dan Bisnis Volume 4 No 2 Desember 2019
Publisher : Program Studi Manajemen Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/benefit.v4i2.9189

Abstract

Penelitian ini bertujuan untuk mengivestigasi pengaruh faktor-faktor internal dan eksternal terhadap pertumbuhan perbankan syariah di Indonesia. Populasi penelitian ini adalah perbankan syariah di Indonesia. Purposive sampling digunakan dalam mengambil sampel penelitian. Penelitian ini menggunakan data panel dengan sepuluh bank syariah selama delapan tahun periode pengamatan. Penelitian ini menggunakan analisis regresi berganda dengan fixed effect model sebagaimana yang disarankan oleh hasil pengujian likelyhood ratio dan Hausman test. Hasil analisis menemukan bahwa rasio perbandingan pembiayaan dengan dana pihak ketiga berpengaruh positif dan signifikan terhadap pertumbuhan bank syariah. Demikian juga profitabilitas juga berpengaruh positif terhadap pertumbuhan bank syariah. Pembiayaan bermasalah juga berpengaruh positif terhadap pertumbuhan bank syariah. Faktor eksternal yang berupa kondisi ekonomi juga berpengaruh positif terhadap pertubuhan bank syariah.
ANALYSIS OF THE EFFECT OF CAPITAL ADEQUACY RATIO, NON PERFORMING FINANCING, AND FINANCING TO DEPOSIT RATIO ON PROFITABILITY: A CASE STUDY ON ISLAMIC COMMERCIAL BANKS IN INDONESIA Ema Muawanah; Imronudin Imronudin
Journal of Management and Islamic Finance Vol. 1 No. 1 (2021): Journal of Management and Islamic Finance
Publisher : IAIN Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (348.619 KB) | DOI: 10.22515/jmif.v1i1.3566

Abstract

This study aims to analyze the effect of Capital Adequacy Ratio (CAR), Non-Performing Financing (NPF), and Financing to Deposit Ratio (FDR) on Profitability (Case Study on Islamic Commercial Banks in Indonesia). This research used secondary data in the form of Islamic Commercial Bank financial statements. The population in this study is Islamic Commercial Banks listed on the Indonesia Stock Exchange in 2016-2018. The sampling technique employed was purposive sampling. A sample of 3 banks was obtained. Multiple linear regression was used. Classical assumption analysis was done prior to data analysis. Hypothesis testing used t-test, F test, and the coefficient of determination (R2). The results of this study indicated that CAR has a positive and significant effect on profitability, NPF has a negative and significant effect on profitability and FDR has a negative and no significant effect on profitability. Meanwhile, the independent variables together have an effect on profitability. The result of the coefficient of determination test shows that 61.1% of the profitability of Islamic Commercial Banks in Indonesia is explained by the variables of CAR, NPF, and FDR, while the remaining 38.4% is explained by other variables outside the model.
THE EFFECT OF LIQUIDITY AND LEVERAGE ON COMPANY VALUE WITH PROFITABILITY AS A MEDIATING VARIABLE ON MANUFACTURING COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE FOR THE PERIOD OF 2017-2019 Diana Krismunita; Imronudin Imronudin
Journal of Management and Islamic Finance Vol. 1 No. 2 (2021): Journal of Management and Islamic Finance
Publisher : IAIN Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (369.858 KB) | DOI: 10.22515/jmif.v1i2.4102

Abstract

This study aims to determine the effect of Liquidity, Leverage on Company Value with Profitability as a mediating variable. The sample of this study was a manufacturing company listed on the Indonesia Stock Exchange by using purposive sampling method. There are 66 manufacturing companies selected for three years, so the total sample was 198. This study applied secondary data from annual reports. This research was a quantitative research using panel data regression and path analysis using Eviews software. The results of this study indicate that the current ratio has no effect on return on assets, debt to equity ratio has a negative and significant effect on return on assets, return on assets has a positive effect on price to book value, current ratio has a positive effect on price to book value, debt to equity ratio has a positive effect on price to book value, return on assets does not mediate the effect of the current ratio on price to book value, but return on assets mediates the effect of debt to equity ratio on price to book value.
THE EFFECT OF HEALTH VALUE, SAFETY VALUE, AND ENVIRONMENTAL VALUE ON INTENTION TO PURCHASE ORGANIC PRODUCT: EMPIRICAL STUDY OF THE BODY SHOP COSMETICS Berliana Widyaningrum; Imronudin Imronudin; Soepatini Soepatini
Journal of Management and Islamic Finance Vol. 1 No. 2 (2021): Journal of Management and Islamic Finance
Publisher : IAIN Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (420.939 KB) | DOI: 10.22515/jmif.v1i2.4144

Abstract

This study aims to analyze the effect of health value, safety value, and environmental value on intention to purchase organic products (empirical study on the body shop cosmetics). The population of this research was the people of Surakarta knowing about the body shop products, and the research sample was 106 respondents. The type of data used in this study was primary data. Methods of collecting data applied a questionnaire. The analytical tool used to test the hypothesis used SmartPLS 3.0. The results show that the health value had no significant effect on the intention to buy organic products, while the safety and environmental values had a significant effect on the intention to buy organic products.
Observing pro-environmental behavior based on consumer attitudes and norms Jati Waskito; I Imronudin; C Chuzaimah
Diponegoro International Journal of Business Vol 2, No 2 (2019)
Publisher : Department of Management | Faculty of Economics and Business | Universitas Diponegoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (446.149 KB) | DOI: 10.14710/dijb.2.2.2019.76-85

Abstract

This study aims to investigate the differences in underlying psychological aspects regarding pro-environmental  behavior between two distinct consumer groups: green product  and non-green product consumers. Psychological aspects investigated includes cognitive attitude, affective attitude, social norm, and behavioral intention. Using survey, a total of 276 responses from Solo, Jogyakarta, and Semarang are succesfully collected. Confirmatory factor analysis was conducted to check the measurement model, while a multiple regression and MANOVA were performed to examine the proposed hypothesis. Compared to non-green product consumers, green product consumers exhibited significantly higher levels of cognitive attitude, affective attitude, social norm, personal norm, and green consumer behavior. Also cognitive, affective attitude, and personal norm predicted green consumer behavior. The limitations of this study include the self-reporting questionnare and the measurmenet of consumers’ recycling intention rather than their actual behavior.
MOBILITAS KARIR DALAM ORGANISASI: IMPLIKASI DARI SISTEM KARIR DAN PERAN LEADERSHIP Imronudin .
Journal of Management and Business Vol 2, No 2 (2003): September 2003
Publisher : Department of Management - Faculty of Business and Economics. Universitas Surabaya.

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (11965.545 KB) | DOI: 10.24123/jmb.v2i2.73

Abstract

Career development in organization is an issue that getting more and more attention, both from academicians and practitioners. Career mobility in organization can't be separated from leadership role within, Moreover, career system applied in organization also has effect toward career mobility. Career mobility in an organization can be viewed either in individual context or organizational context. In an individual context, there are several factors affecting career mobility, such as social class; education and training; self-concept regarding career; career choice; family influence; age; gender; and race. At the same time, career mobility in an organizational context is affected by factors such as internal tabor market; career ladder; promotion; training and development; selection criteria and method; and internal competition.
The Supply Chain Management of Islamic and Conventional Banks; Evidence from Indonesian Case Imronudin Imronudin; Henry Dwi Wahyudi
International Journal of Supply Chain Management Vol 9, No 4 (2020): International Journal of Supply Chain Management (IJSCM)
Publisher : International Journal of Supply Chain Management

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

Abstract

Abstract— The present study aims to examine the idea of supply chain management in the financial institutions like banks in the region of Indonesia. After the detailed examination of existing literature current research work has developed a model for the supply chain in financial perspective with its physical implication as well. This study use panel or pooled data taken from annual report of Islamic and conventional banks in Indonesia during 2012-2017 period and consist of 10 Islamic and 24 conventional banks. Pooled regression is used to estimate the effect of bank-specific such as profitability, growth, tangibility, earning volatility and size on supply chain management. The finding of this study shows that profitability and growth have positive and significant effect on supply chain management, while size and tangible asset have negative impact on it of conventional banks.  Earning volatility does not have any influence on supply chain management both for Islamic and conventional banks. In general, there is no significant explanatory variables which have significant influence on supply chain management of Islamic banks except growth variable which have marginal impact on supply chain management decision. In the future, this research can be developed by using different measure of earning volatility.
Co-Authors Achyarnis, Achyarnis Aflit Nuryulia Praswati andi hermawan Anggraini, Puput Diah Ardhaneswari, Rena Arief Gunawan, Rizky Astira, Ucu Aulia Uzzulfa Ayu T P, Delonika Diah Bagas Febryanto Berliana Widyaningrum Budi, Agha De Aghna Setya Burhannudin Ichsan C Chuzaimah Cahyani, Bintang Defri Devi Setiyani Devira Mezza Herawati Diana Krismunita Diva Kanisa, Ireniza Dwi Budi Santoso Dwiyanti, Heni Elin Nur Kuatin Em Sutrisna Ema Muawanah Eva Maulani Fajar Juni Widyanto Famela Apriningtyas Fatchiatuzahro, Fatchiatuzahro Fatchiatuzzahro, Fatchiatuzzahro Finnia Fauzia Fathia Fitriana, Hindun Harwanto, Salsabila Fadhilah Farah Henry Dwi Wahyudi Ihwan Susila Isti Khoirul Rochmah Jati Waskito Javed Ghulam Hussain Kartika Chandra Puspita Kussudyarsana Lestari, Niya Langgeng Liana Mangifera M. Farid Wajdi M. Sholahuddin Mahfud Nugroho Ma’rifah Ma’rifah Moechammad Nasir Moefida, Noeroel Mubarok, Andi Husni Muhammad Farhan Musyaffa’ Muhammad Haryo Jatmiko Muhammad Yusuf Abdhul Fatah Muhammad, Riza Muizza Fattah Mughni Muzakar Isa Niken Wulandari Nirbita Albertina Pegi Pradana Pratama, Mohammad Aldhi Putri, Astina Putri, Diva Ardelia Rabbani, Muhammad Yusuf Rafi Rahmadanti, Adinda Meissy Ratnaningrum, Anna Reyyaldi Aprilsa Pratama Reza, Riza Muhammad Rike Anggun Artisa Rikhi Adriana Rini Kuswati RIZA MUHAMMAD Riza, Riza Muhammad Sabiila Indra Prameswari Safari Wahyu Jatmiko Sajiwo Tri Prakoso Salsabila, Hasna Sasongko Tri Utomo Soepatini Sugiyanto Sugiyanto Syamsudin Syamsudin Syamsudin Syamsudin Tsalista Kindah Salama Utomo, Sasongko Tri Utomo, Sasongko Tri Vita Ardiyantiningsih Widyawati, Lia Ratna Wijayadi, Pandu Winda Linansya Wisnu Aji, Arfa Nurrexa Wiyadi Wiyadi Yusria, Lana Yusuf Alam Romadhon Yusuf Widayanto, Agasi Yusuf, Amry Irsyada