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PERAN NPL TERHADAP HUBUNGAN ANTARA LDR DAN KINERJA PERUSAHAAN (STUDY EMPIRIS PADA BANK BUMN YANG TERDAFTAR DI BEI) Sari, Laynita; Tanno, Aries; Putri, Anne
Jurnal Ilmiah Administrasi Bisnis dan Inovasi Vol 3, No 2 (2019)
Publisher : FAKULTAS ILMU ADMINISTRASI UNIVERSITAS DR SOETOMO

Terdapatnya fenomena pada tahun 2014-2016 dimana rasio ROA Bank BUMN yang terus mengalami penurunan dan tahun 2017 baru sedikit naik, fenomena selalu niknya rasio NPL Bank BUMN tahun 2014-2016 dan tahun 2017 baru mengalami sedikit penurunan serta terdapatnya research gap terhadap hasil penelitian sebelumnya merupakan alasan diangkatnya penelitian ini. Populasi dari penelitian adalah empat perusahaan bank BUMN terdaftar di Bursa Efek Indonesia. Sampel yang digunakan adalah laporan keuangan semesteran dari Bank BUMN periode 2014-2017. Teknik pengambilan sample adalah seluruh laporan keuangan semesteran dari Bank BUMN. Pengolahan data menggunakan SPSS 16 dengan Moderated Regretion Analysis. Hasil dari penelitian menunjukan bahwa LDR berpengaruh negatif signifikan terhadap ROA. Hal ini ditunjukkan dengan nilai t hitung variabel LDR (X1) adalah sebesar -5.231 dengan signifikan t 0.000 (signifikan) dan koefisien regresi sebesar -0.076, ini menunjukan bahwa LDR mempunyai pengaruh negatif dan signifikan terhadap ROA. Dan Variabel NPL bukan pememoderasi antara LDR dan ROA, sehingga dapat disimpulkan bahwa variabel NPL bukanlah variabel moderating. Hal ini ditunjukkan dengan nilai t hitung sebesar 1.591 dengan signifikansi t 0.123 (tidak signifikan) dan koefisien regresi sebesar 0,023 artinya variabel NPL tidak berpengaruh terhadap LDR dan ROA.There is a phenomenon in 2014-2016 where the ROA ratio of BUMN banks continues to decline and in 2017 only slightly increases, the phenomenon is that the NPL ratio of BUMN banks in 2014-2016 and 2017 has only slightly declined as well as the existence of a research gap against the results of previous studies is the reason for the appointment of this study. The population of this study is four state-owned bank companies listed on the Indonesia Stock Exchange. The sample used was a semester financial report from BUMN Bank for the 2014-2017 period. The sampling technique is all semester financial reports from State-Owned Banks.Data processing using SPSS 16 with Moderated Regretion Analysis. The results of the study show that LDR has a significant negative effect on ROA. This is evidenced by the t-value of the variable LDR (X1) of -5,231 with a significant t of 0,000 (significant) and a regression coefficient of -0,076, this shows that LDR has a negative and significant effect on ROA. And NPL variable is not a moderator between LDR and ROA, so it can be concluded that the NPL variable is not a moderating variable. This is evidenced by the tcount of 1.591 with a significance of t 0.123 (not significant) and a regression coefficient of 0.023 meaning that the NPL variable does not affect the LDR and ROA.

TARIF RATA- RATA PENUMPANG, JUMLAH PENUMPANG, DAN JAM KERJA PADA PENDAPATAN DRIVER GOJEK KOTA BUKITTINGGI. Ningsih, Andria -; anne, anneputri putri; een, Eka Hendrayani hendrayani; delfi, Delfi Hurnis hurnis; ia, Fitria fitria
Jurnal Ekonomi Vol 24, No 1 (2021)
Publisher : Sekolah Tinggi Ilmu Ekonomi H. Agus Salim Bukittinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47896/je.v24i1.331

The purpose of this study was to determine the effect of the average passenger fare, number of passengers and working hours on income. This research was conducted using primary data. By providing a questionnaire statement to the respondent, using a Likert scale measurement. The population in this study were all Gojek drivers in the city of Bukittinggi. The number of samples is 94 people with purposive sampling technique. This study uses multiple linear regression analysis analysis method and uses quantitative analysis, namely the validity and reliability test, classical assumption test, t test and F test and the coefficient of determination test.Â Keywords: average passenger fare; income; number of passengers; working hoursÂ Tujuan penelitian ini adalah untuk mengetahui pengaruh tarif rata-rata penumpang, jumlah penumpang dan jam kerja terhadap pendapatan. Penelitian ini dilakukan menggunakan data primer. Dengan memberikan peryataan kuesioner kepada responden, dengan menggunakan pengukuran Skala Likert. Populasi dalam penelitian ini adalahÂ seluruh Driver Gojek yang ada di Kota Bukittinggi. jumlah sampel 94 orang dengan teknik Purposive Sampling. Penelitian ini menggunakan metode analisis analisis regresi linear berganda serta menggunakan analisis kuantitatif yaitu uji validitas dan reliabilitas, uji asumsi klasik, uji t dan uji F dan uji koefisien determinasi.Â Kata kunci: jam kerja; jumlah penumpang; tarif rata-rata penumpang; pendapatan

ANALISIS PENGARUH PROFITABILITAS TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY PADA PERUSAHAAN MANUFAKTUR SUB SEKTOR OTOMOTIF YANG TERDAFTAR DI BEI Hendrayani, Eka; Hurnis, Delfi; fitria, Fitria; putri, Anne; Sari, Rika Novita
Jurnal Ekonomi Vol 24, No 1 (2021)
Publisher : Sekolah Tinggi Ilmu Ekonomi H. Agus Salim Bukittinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47896/je.v24i1.334

CSR is a Corporate moral responsibility towards the community. The company not only provides goods and services that are good for the community but also helps maintain environmental and physical quality by making a positive contribution to the welfareÂ of the community. This study aims to determine the influence and magnitude of the effect of CSR Profitability and Disclosure on Automotive Manufacturing sub- sector companies on the the stock Exchange in 2016-2018 and to determine the effect of ROA, ROE, dan NPM on CSR Disclosure. The data collection method used is the documentation of financial statements issued by the company. The population in this study is the Automotive sub-sector companies listed on the Stock Exchange in 2016-2018. The analytical method used is multiple linear regression method. The results showed that profitability measured by ROA,ROE, dan NPM significantly influence CSR Disclosure.Keywords : CSR disclosures; NPM; ROA; ROECSR merupakan konsep atau tindakan rasa tanggung jawab perusahaan terhadap sosial atau lingkungan sekitar dimana perusahaan itu berada. Tujuan dari penelitian ini adalah untuk melihat seberapa besarÂ pengaruhÂ Profitabilitas dan Pengungkapan CSR pada perusahaan manufaktur Otomotif di BEI tahun 2016-2018. Metode pengumpulan data adalah dokumentasi laporan keuangan yang dikeluarkan perusahaan. Populasi adalah perusahaan manufaktur sub sektor Otomotif yang terdaftar di BEI tahun 2016-2018. Alat analisis yang digunakan adalah metode regresi linear berganda. Kata kunci : ROA, ROE, NPM dan Pengungkapan CSR.Â Kata kunci : NPM; Pengungkapan CSR; ROA; ROEÂ

Kemampuan Laba Fiskal Memprediksi Pertumbuhan Laba Putri, Anne
Jurnal Ekonomi Vol 3, No 2 (2009)
Publisher : Sekolah Tinggi Ilmu Ekonomi H. Agus Salim Bukittinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47896/je.v3i2.307

The objective of this research is to test the capacity of fiscal profit prediction. This research propose the following Hypotheses. Fiscal profit many predict the profit improvement. In order to tests that of Hypotheses, the linear regression models developed. The dependent variable is fiscal profit estimated by ratio between fiscal profit and accounting net profit. While the independent variable is profit improvement that spesified onto the nest one year, three years, and five years profit improvement. Meanwhile, the control variables are company's beta, PER, PBV, and SIZE. Thoose model parameters eestimated with the data pooling of regression estimation of common effect and GLS method, under the use of data that consists of 55 manufacturing companies registered in Indonesia stock Exchange during the 2002-2007 period year. The result shows that all of the empirical models are significant. The output of the test presents that empirical evidence supports the proposed Yhpotheses, that is fiscal profit may predict profit improvement for until the next three years. That can be concluding generally that fiscal profit has a predictive content.

PENGARUH KECERDASAN EMOSIONAL, PELATIHAN DAN LINGKUNGAN KERJA TERHADAP KINERJA GURU DI SMPN 1 KECAMATAN LUAK KABUPATEN LIMA PULUH KOTA Adrizal, Adrizal; Putri, Anne
Jurnal Ekonomi Vol 23, No 2 (2020)
Publisher : Sekolah Tinggi Ilmu Ekonomi H. Agus Salim Bukittinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47896/je.v23i2.278

This study aims to look at the influence of emotional intelligence, training and work environment on teacher performance in SMPN 1 Luak District, Lima Puluh Kota.Â This type of research isÂ quantitativeÂ researchÂ using survey methods.Â The sample in this study were 35 teachers with PNS and Non PNS status.Â The data analysis method used isÂ SEM (Structural Equation ModelinÂ )Â analysisÂ techniqueÂ based on PLSÂ (Â Partial LeaÂ st Square)Â varianceÂ .Data collected through questionnaires, interviews and documentation studies.Â The results of this study indicate that emotional intelligence has a significant positive effect on teacher performance. The higher the emotional intelligence, the higher the teacher's performance. This is indicated by the value of the original sample (coefficient) of emotional intelligence variables of 0.524, and p-value of 0.000. Training has a significant positive effect on teacher performance. The better the training, the better the teacher's performance, this is indicated by the value of the original sample of training variables of 0.296 and p-value of 0.034. The work environment has no effect on teacher performance. This is indicated by the original sample value of the work environment variable of 0.180 and the p-value of 0.165 which is greater than the alpha of 0.05.KeywordsÂ : Emotional Intelligence, Training, Work Environment, Teacher PerformanceThis study aims to look at the influence of emotional intelligence, training and work environment on teacher performance in SMPN 1 Luak District, Lima Puluh Kota.Â This type of research isÂ quantitativeÂ researchÂ using survey methods.Â The sample in this study were 35 teachers with PNS and Non PNS status.Â The data analysis method used isÂ SEM (Structural Equation ModelinÂ )Â analysisÂ techniqueÂ based on PLSÂ (Â Partial LeaÂ st Square)Â varianceÂ .Data collected through questionnaires, interviews and documentation studies.Â The results of this study indicate that emotional intelligence has a significant positive effect on teacher performance. The higher the emotional intelligence, the higher the teacher's performance. This is indicated by the value of the original sample (coefficient) of emotional intelligence variables of 0.524, and p-value of 0.000. Training has a significant positive effect on teacher performance. The better the training, the better the teacher's performance, this is indicated by the value of the original sample of training variables of 0.296 and p-value of 0.034. The work environment has no effect on teacher performance. This is indicated by the original sample value of the work environment variable of 0.180 and the p-value of 0.165 which is greater than the alpha of 0.05.

Kemampuan Laba Untuk Memprediksi Return Saham Putri, Anne
Jurnal Ekonomi Vol 4, No 1 (2010)
Publisher : Sekolah Tinggi Ilmu Ekonomi H. Agus Salim Bukittinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47896/je.v4i1.314

The obejective of this study is to examine the predictive content of fiskal profit. Linear regression models are developed to test the hypotheses that taxable income is useful to predict future stock return. Using a sample of 55 manufacturing firms listed in Indonesia Stock Exchange for the periode of 2002-2007, this study finds that empirical evidence supports the proposed hypotheses.

PERAN NPL TERHADAP HUBUNGAN ANTARA LDR DAN KINERJA PERUSAHAAN (Study Empiris Pada Bank BUMN yang Terdaftar di BEI) Sari, Laynita; Tanno, Aries; Putri, Anne
Jurnal Ilmiah Administrasi Bisnis dan Inovasi Vol 3 No 2 (2019)
Publisher : FAKULTAS ILMU ADMINISTRASI UNIVERSITAS DR SOETOMO SURABAYA

Â Terdapatnya fenomena pada tahun 2014-2016 dimana rasio ROA Bank BUMN yang terus mengalami penurunan dan tahun 2017 baru sedikit naik, fenomena selalu niknya rasio NPL Bank BUMN tahun 2014-2016 dan tahun 2017 baru mengalami sedikit penurunan serta terdapatnya research gap terhadap hasil penelitian sebelumnya merupakan alasan diangkatnya penelitian ini. Populasi dari penelitian adalah empat perusahaan bank BUMN terdaftar di Bursa Efek Indonesia. Sampel yang digunakan adalah laporan keuangan semesteran dari Bank BUMN periode 2014-2017. Teknik pengambilan sample adalah seluruh laporan keuangan semesteran dari Bank BUMN. Pengolahan data menggunakan SPSS 16 dengan Moderated Regretion Analysis. Hasil dari penelitian menunjukan bahwa LDR berpengaruh negatif signifikan terhadap ROA. Hal ini ditunjukkan dengan nilai t hitung variabel LDR (X1) adalah sebesar -5.231 dengan signifikan t 0.000 (signifikan) dan koefisien regresi sebesar -0.076, ini menunjukan bahwa LDR mempunyai pengaruh negatif dan signifikan terhadap ROA. Dan Variabel NPL bukan pememoderasi antara LDR dan ROA, sehingga dapat disimpulkan bahwa variabel NPL bukanlah variabel moderating. Hal ini ditunjukkan dengan nilai t hitung sebesar 1.591 dengan signifikansi t 0.123 (tidak signifikan) dan koefisien regresi sebesar 0,023 artinya variabel NPL tidak berpengaruh terhadap LDR dan ROA.There is a phenomenon in 2014-2016 where the ROA ratio of BUMN banks continues to decline and in 2017 only slightly increases, the phenomenon is that the NPL ratio of BUMN banks in 2014-2016 and 2017 has only slightly declined as well as the existence of a research gap against the results of previous studies is the reason for the appointment of this study. The population of this study is four state-owned bank companies listed on the Indonesia Stock Exchange. The sample used was a semester financial report from BUMN Bank for the 2014-2017 period. The sampling technique is all semester financial reports from State-Owned Banks.Data processing using SPSS 16 with Moderated Regretion Analysis. The results of the study show that LDR has a significant negative effect on ROA. This is evidenced by the t-value of the variable LDR (X1) of -5,231 with a significant t of 0,000 (significant) and a regression coefficient of -0,076, this shows that LDR has a negative and significant effect on ROA. And NPL variable is not a moderator between LDR and ROA, so it can be concluded that the NPL variable is not a moderating variable. This is evidenced by the tcount of 1.591 with a significance of t 0.123 (not significant) and a regression coefficient of 0.023 meaning that the NPL variable does not affect the LDR and ROA.

PERAN NPL TERHADAP HUBUNGAN ANTARA LDR DAN KINERJA PERUSAHAAN (Study Empiris Pada Bank BUMN yang Terdaftar di BEI) Sari, Laynita; Tanno, Aries; Putri, Anne
Jurnal Ilmiah Administrasi Bisnis dan Inovasi Vol 3 No 2 (2019)
Publisher : FAKULTAS ILMU ADMINISTRASI UNIVERSITAS DR SOETOMO SURABAYA

Â Terdapatnya fenomena pada tahun 2014-2016 dimana rasio ROA Bank BUMN yang terus mengalami penurunan dan tahun 2017 baru sedikit naik, fenomena selalu niknya rasio NPL Bank BUMN tahun 2014-2016 dan tahun 2017 baru mengalami sedikit penurunan serta terdapatnya research gap terhadap hasil penelitian sebelumnya merupakan alasan diangkatnya penelitian ini. Populasi dari penelitian adalah empat perusahaan bank BUMN terdaftar di Bursa Efek Indonesia. Sampel yang digunakan adalah laporan keuangan semesteran dari Bank BUMN periode 2014-2017. Teknik pengambilan sample adalah seluruh laporan keuangan semesteran dari Bank BUMN. Pengolahan data menggunakan SPSS 16 dengan Moderated Regretion Analysis. Hasil dari penelitian menunjukan bahwa LDR berpengaruh negatif signifikan terhadap ROA. Hal ini ditunjukkan dengan nilai t hitung variabel LDR (X1) adalah sebesar -5.231 dengan signifikan t 0.000 (signifikan) dan koefisien regresi sebesar -0.076, ini menunjukan bahwa LDR mempunyai pengaruh negatif dan signifikan terhadap ROA. Dan Variabel NPL bukan pememoderasi antara LDR dan ROA, sehingga dapat disimpulkan bahwa variabel NPL bukanlah variabel moderating. Hal ini ditunjukkan dengan nilai t hitung sebesar 1.591 dengan signifikansi t 0.123 (tidak signifikan) dan koefisien regresi sebesar 0,023 artinya variabel NPL tidak berpengaruh terhadap LDR dan ROA.There is a phenomenon in 2014-2016 where the ROA ratio of BUMN banks continues to decline and in 2017 only slightly increases, the phenomenon is that the NPL ratio of BUMN banks in 2014-2016 and 2017 has only slightly declined as well as the existence of a research gap against the results of previous studies is the reason for the appointment of this study. The population of this study is four state-owned bank companies listed on the Indonesia Stock Exchange. The sample used was a semester financial report from BUMN Bank for the 2014-2017 period. The sampling technique is all semester financial reports from State-Owned Banks.Data processing using SPSS 16 with Moderated Regretion Analysis. The results of the study show that LDR has a significant negative effect on ROA. This is evidenced by the t-value of the variable LDR (X1) of -5,231 with a significant t of 0,000 (significant) and a regression coefficient of -0,076, this shows that LDR has a negative and significant effect on ROA. And NPL variable is not a moderator between LDR and ROA, so it can be concluded that the NPL variable is not a moderating variable. This is evidenced by the tcount of 1.591 with a significance of t 0.123 (not significant) and a regression coefficient of 0.023 meaning that the NPL variable does not affect the LDR and ROA.

The Influence of Enterprise Resource Planning (ERP) Implementation System on Company Performance Mediated by Organizational Capabilities Defriko Gusma Putra; Rita Rahayu; Anne Putri
Journal of Accounting and Investment Vol 22, No 2: May 2021
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Research aims: This study aims to examine the effect of Enterprise Resource Planning (ERP) system implementation on company performance with organizational capabilities as a mediating variable.Design/Methodology/Approach: This research is a quantitative study using 117 samples of manufacturing companies listed on the IDX from 2013 to 2018. Analysis and testing in this study employed SEM-PLS to test the effect of Enterprise Resource Planning (ERP) system implementation on company performance with organizational capabilities as a mediating variable.Research findings: The results showed that the ERP system's implementation had a significant positive effect on company performance and organizational capabilities. Organizational capabilities also had a significant positive effect on company performance. Besides, it was found that organizational capabilities mediated the relationship between ERP system implementation and company performance.Theoretical contribution/Originality: This study utilized a cybernetics approach theory, Resource-Based View (RBV) theory, and organizational capabilities theory to investigate the mediating role of organizational capabilities in increasing the impact of ERP systems on company performance.Practitioner/Policy implication: This study provides evidence that ERP implementation makes an integrated operating system and can increase organizational capabilities by utilizing existing resources, and ultimately will also increase company performance.Research limitation/Implication: In this research, it is challenging to find organizational capability measures, such as marketing capability and process improvement. This study only used one intervening variable so that the information obtained from the results is still limited.

PERBANDINGAN ZAKAT DAN PAJAK (IMPLEMENTASI RELIGIUSITAS ZAKAT DALAM PERPAJAKAN SEBAGAI UPAYA MENCEGAH TAX AVOIDANCE) Anne Putri; Aries Tanno
Tirtayasa Ekonomika Vol 11, No 1 (2016)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Tax tax avoidance is a major problem faced by many countries. The government imposed sanctions clear to its citizens to ensure the implementation of tax payments. Unlike taxes which have clear and firm sanctions, lack of supervision and sanction the payment of zakat does not preclude the public to carry out their zakat obligation.Zakat and tax is a compulsory payment without any contra directly to the payer. The payment of zakat and taxes can be used to improve the welfare of the community. In general zakat equal to the zakat tax. Some experts said that charity is "islamic taxation" (Hafez, 2011).This study aimed to compare the concepts and principles between zakat and taxes. This study addresses the issue religiutas in the concept of Islam that exists in zakat and associates it with tax issues. Comparisons are made of the various aspects: legal, economic, social, ethical and spiritual. The implications are expected is that the principles can be applied zakat taxation so that it can be used as an alternative in reducing or preventing the tax avoidance problem that occurred.

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