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All Journal JAKUMA : Jurnal Akuntansi dan Manajemen Keuangan Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Riset Akuntansi (RISTANSI)
Hamzah Fansuri
Institut Teknologi Dan Sains Mandala
Economics, Econometrics & Finance Social Sciences

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Efektivitas dan Efisiensi Dana Desa (DD) Terhadap Pemberdayaan Masyarakat dan Pembangunan Desa Di Desa Lebeng Barat Kabupaten Sumenep Raudhatul Ingkiat; Diana Dwi Astuti; Hamzah Fansuri
JAKUMA : JURNAL AKUNTANSI DAN MANAJEMEN KEUANGAN Vol 3 No 1 (2022)
Publisher : Institut Teknologi dan Sains Mandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31967/jakuma.v3i1.606

Abstract

This study aims to analyze the level of effectiveness and efficiency of Village Fund management on Community Empowerment and Village Development in Lebeng Barat Village, Sumenep Regency. This study contains the effectiveness and efficiency of the use of village funds for community empowerment and development in Lebeng Barat Village, Sumenep Regency. This study uses a quantitative descriptive method with data on income realization, expenditure realization and expenditure targets by using the ratio of effectiveness and efficiency. The results of this study indicate that the level of effectiveness of village funds in Lebeng Barat Village in 2019 is in the effective category because the effectiveness of village funds reaches 99%, namely by prioritizing infrastructure development and community empowerment, while the efficiency level of Village Funds in Lebeng Barat Village is 95%, where this result shows the inefficiency of village funds in Lebeng Barat Village, Sumenep District. This is due to the occurrence of waste and there is a financial allocation calculation that is not done carefully in financing the activities carried out by the village.
Pengaruh Struktur Kepemilikan Saham dan Ukuran Perusahaan terhadap Pengungkapan Corporate Social Responsibility (CSR) Pada Perusahaan Manufaktur yang Terdaftar Di BEI Dedy Trisetiawan; Hamzah Fansuri Yusuf; Wiwik Fitria Ningsih
JAKUMA : JURNAL AKUNTANSI DAN MANAJEMEN KEUANGAN Vol 3 No 2 (2022)
Publisher : Institut Teknologi dan Sains Mandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31967/jakuma.v3i2.615

Abstract

This study was conducted to determine the factors that influence the disclosure of Corporate Social Responsibility. This type of research is a quantitative research. The population used in this study were all manufacturing companies in the food and beverage -sector listed on the Indonesia Stock Exchange from 2015 to 2019. The sample used in this study was collected based on data obtained from the company's annual report using the purposive sampling method. The data collection method in this study used the documentation study method and data analysis using the SPSS 20 (Statistical Package for the Social Sciences) program, by performing descriptive statistical analysis and multiple linear regression analysis, R test, t test, and F test. data has been obtained that institutional ownership structure, managerial ownership structure has no significant effect on the disclosure of Corporate Social Responsibility, while the size of the company has a significant effect on the disclosure of Corporate Social Responsibility. Simultaneously, institutional ownership structure, managerial ownership structure, and firm size have a significant effect on the disclosure of Corporate Social Responsibility.
The Indonesia Stock Exchange's Banking Company Share Price Influencing Factors Diana Dwi Astuti; Hamzah Fansuri Yusuf
Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Vol. 7 No. 1 (2023): January 2023
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/assets.v7i1.931

Abstract

This study aims to determine the effect of interest rates, inflation, profitability and liquidity on stock prices in banking companies on the Indonesia Stock Exchange (IDX) 2017-2021. The type of research used is quantitative research. The data used in this study are secondary data obtained from a collection of literature books, accounting journals and financial data of banking companies listed on the Indonesia Stock Exchange (IDX). The data processing method used multiple linear analysis method with the help of SPSS 22 analysis tool. The results showed that partially the profitability variable had a significant effect on stock prices. Meanwhile, the interest rate, inflation and liquidity variables partially have no effect on stock prices. Simultaneously interest rates, inflation, profitability and liquidity have a significant effect on stock prices.
Faktor – Faktor Yang Mempengaruhi Kinerja Manajerial pada KSP Melati Jaya, Bondowoso Riki Junior; Diana Dwi Astuti; Hamzah Fansuri Yusuf
JAKUMA : JURNAL AKUNTANSI DAN MANAJEMEN KEUANGAN Vol 4 No 1 (2023)
Publisher : Institut Teknologi dan Sains Mandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31967/jakuma.v4i1.707

Abstract

This study aims to determine the effect of accountability, budgetary participation, clarity of budget targets, locus of control, and internal control systems on managerial performance at the Jasmine Jaya Bondowoso cooperative. The method used in this research is by distributing questionnaires. The population in this study were employees of the Jasmine Jaya Bondowoso cooperative. The sample used in this study used a saturated sample so that a sample of 25 people was obtained. The data analysis method used is multiple linear regression. The results showed that accountability, budget participation, clarity of budget targets, and internal control systems partially affected the managerial performance of the Jasmine Jaya Bondowoso cooperative. While the locus of control does not partially affect the managerial performance of the Jasmine Jaya Bondowoso cooperative. Simultaneously accountability, budget participation, clarity of budget targets, locus of control, and internal control systems affect the managerial performance of the Jasmine Jaya Bondowoso cooperative.
A COMPARATIVE ANALYSIS OF THE DEGREE OF FINANCIAL LEVERAGE BETWEEN PT UNILEVER INDONESIA AND PT WINGS GROUP Wiwik Fitria Ningsih; Hamzah Fansuri Yusuf; Setyawardahna Nugraha
RISTANSI: Riset Akuntansi Vol. 7 No. 1 (2026): RISTANSI: Riset Akuntansi, Volume 7,Issue 1, May 2026
Publisher : Program Studi Akuntansi Institut Teknologi dan Bisnis Asia Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32815/ristansi.v7i1.2848

Abstract

This study aims to analyze the comparison of the Degree of Financial Leverage (DFL) between PT Unilever Indonesia Tbk and PT Wings Group. DFL is important to measure because it reflects the extent of change in earnings per share resulting from changes in earnings before interest and taxes, thus serving as a key indicator of a company's financial risk. These two companies are compared because both are major players in the consumer goods industry in Indonesia with significant market shares, yet they have different ownership structures and operational strategies, making it interesting to examine their risk differences. This research is a quantitative comparative study using the financial statement data of both companies for the period 2020-2024. Sampling was conducted using a purposive sampling method, with the research samples being PT Unilever Indonesia Tbk and PT Wings Group. Data were collected through financial statement documentation techniques and analyzed using an Independent Sample t-Test. The descriptive results show that PT Wings Group has a higher and more fluctuating average DFL compared to PT Unilever Indonesia, whose DFL is more stable. However, the results of the Independent Sample t-Test indicate that there is no statistically significant difference in DFL between the two companies. The financial risk inherent in the capital structure of both companies is statistically within a balanced range within the same industry.
Co-Authors Dedy Trisetiawan Diana Dwi Astuti Diana Dwi Astuti Diana Dwi Astuti Raudhatul Ingkiat Riki Junior Setyawardahna Nugraha Wiwik Fitria Ningsih