Article Per Year (5 Year)
p-Index From 2020 - 2025
3.457
P-Index
This Author published in this journals
All Journal Ensiklopedia of Journal Jurnal Tabarru': Islamic Banking and Finance EKUITAS (Jurnal Ekonomi dan Keuangan) Jurnal Menara Ekonomi : Penelitian dan Kajian Ilmiah Bidang Ekonomi Diklat Review : Jurnal manajemen pendidikan dan pelatihan Jurnal Proaksi Khazanah Sosial ARSY : Jurnal Aplikasi Riset kepada Masyarakat Jurnal Riset Manajemen Indonesia Jurnal Akuntansi dan Teknologi Keuangan Greenation International Journal of Economics and Accounting
Kasmawati
Sekolah Tinggi Ilmu Ekonomi Bangkinang
Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences Other

Published : 18 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 18 Documents
Search

 1   2 
PENGARUH TINGKAT LEVERAGE, DIVIDEN, DAN RISIKO PERUSAHAAN TERHADAP AGENCY COST PADA PERUSAHAAN MANUFAKTUR YANG ADA DI BEI TAHUN 2012-2014 Kasmawati, Kasmawati
Jurnal Menara Ekonomi : Penelitian dan Kajian Ilmiah Bidang Ekonomi Vol 7, No 3 (2021): Volume VII No. 3 Oktober 2021
Publisher : Jurnal Menara Ekonomi : Pelatihan dan Kajian Ilmiah Bidang Ekonomi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31869/me.v7i3.2958

Abstract

Keputusan menetapkan dividen yang rendah pada saat risiko yang tinggi akan mengurangi agency cost, karena sebagian laba dialokasikan untuk laba ditahan yang digunakan untuk pembiayaan pertumbuhan perusahaan. Sehingga alokasi yang dapat dilakukan manajer atau manajemen untuk memenuhi kepentingan dirinya dan manajemen dapat diminimalisir.Penelitian ini bertujuan untuk membuktikan secara empiris pengaruh variabel tingkat leverage, dividen dan resiko perusahaan terhadap agency cost pada perusahaan manufaktur yang ada di BEI periode tahun 2012-2014. Sampel penelitian ini adalah 35 perusahaan manufaktur yang dipilih secara purposive simple randaom sampling. Pengujian hipotesis dilakukan dengan menggunakan uji t, dengan menggunakan model analisa regresi linear berganda.Hasill penelitian berdasarkan hasil uji t variabel Leverage signifikan pada nilai 0,048 di mana lebih  kecil  dari  0,05. Berarti hipotesis pertama  (Ha1) diterima  (adanya pengaruh yang signifikan antara Leverage terhadap Agency Cost. Bcrdasarkan hasil uji t variabel lingkat Dividen signifikan pada nilai 0,029 di mana lebih besar dari 0,05. Berarti hipotesis kedua (Ha:) diterima (adanya pengaruh tingkat Dividen yang signifikan terhadap Agency Cost). Berdasarkan hasil uji t variabel Risiko signifikan pada nilai 0,008 di mana lebih kecil dari 0,05. Berarti hipotesis ketiga (Ha3) diterima (adanya pengaruh Risiko yang signifikan terhadap Agency Cost. Nilai R2  diperoleh sebesar 0.7849artinya  variabel   independen  dapat menjelaskan variabel dependen sebesar 78.49%. Sedangkan sisanya sebesar 21.51% dijelaskan oleh variabel lain yang tidak diteliti dalam penelitian. Dan hasil uji F (Uji Anova) digunakan untuk mengetahui apakah variabel independent yang digunakan signifikan atau tidak secara bersamaan terhadap variable dependen. Dari hasil regresi dapat dilihat, F hitung sebesar 0,004 lebih kecil dari 0,05, berarti variabel independen (Dividen, Leverage dan Risiko) secara bersama-sama mempengaruhi variabel dependen: (Agency Cost).Kata Kunci : Leverage, Dividen, Resiko Perusahaan, Agency Cost 
PENGARUH TINGKAT INFLASI DAN NILAI TUKAR (KURS) RUPIAH TERHADAP INDEKS SAHAM SYARIAH INDONESIA (ISSI) Mustafa Kamal; Kasmawati; Rodi; Husni Thamrin; Iskandar
Jurnal Tabarru': Islamic Banking and Finance Vol. 4 No. 2 (2021): Jurnal Tabarru' : Islamic Banking and Finance
Publisher : Department of Islamic Banking, Faculty of Islamic Studies, Islamic University of Riau (UIR)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25299/jtb.2021.vol4(2).8310

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh inflasi dan nilai tukar (kurs) rupiah secara parsial dan simultan terhadap Indeks Saham Syariah Indonesia (ISSI). Dilihat dari pergerakan ISSI yang mengalami perkembangan signifikan tentu hal tersebut dipengaruhi oleh beberapa variabel makroekonomi seperti pertumbuhan PDB, inflasi, dan nilai tukar. Metode analisis penelitian ini menggunakan metode analisis deskriptif, uji asumsi klasik, analisis regresi berganda, uji F (Uji Simultan), uji t (Uji Parsial), koefisien korelasi, dan koefisien determinasi dengan menggunakan bantuan software SPSS 25. Berdasarkan hasil uji secara simultan (Uji F) variabel inflasi (X1) dan nilai tukar (Kurs) Rupiah (X2) berpengaruh signifikan terhadap Indeks Saham Syariah Indonesia (ISSI). Hasil uji secara parsial (Uji t) variabel nilai tukar (Kurs) Rupiah berpengaruh signifikan terhadap ISSI, sedangkan untuk variabel inflasi tidak berpengaruh signifikan terhadap Indeks Saham Syariah Indonesia (ISSI). Keeratan hubungan variabel independen (X) dengan variabel dependen (Y) tergolong sedang. Sedangkan kontribusi variabel inflasi (X1) dan kurs rupiah (X2) terhadap ISSI (Y) sebesar 23,7% sedangkan sisanya 76,3% dipengaruhi oleh variabel yang tidak termasuk dalam penelitian ini.
Pencatatan Akuntansi Sederhana Dan Pelaporan Keuangan Pada Usaha Pengembangan Budidaya Patin Kampar Graha Pratama Fish Kampung Patin Inova Fitri Siregar; Rinayanti Rasyad; Dini Onasis; Kasmawati Kasmawati
ARSY : Jurnal Aplikasi Riset kepada Masyarakat Vol. 3 No. 1 (2022): ARSY : Jurnal Aplikasi Riset kepada Masyarakat
Publisher : Lembaga Riset dan Inovasi Al-Matani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55583/arsy.v3i1.278

Abstract

Pengabdian Kepada Masyarakat ini bertujuan untuk menglihat bagaimana Pelaku usaha yang bekerja dari rumah memiliki hambatan utama yakni tidak adanya pencatatan sederhana dalam menjalankan usahanya. Faktor lainnya adalah tetap dirasa perlu bagaimana system informasi data yang akan dijadikan sebagai bukti awal dalam mencatat laporan keuangan. Dalam kaitannya dengan cash flow, pendanaan modal eksternal seperti bantuan pemerintah menjadi lebih penting bagi para pelaku usaha untuk menghadapi tantangan cash flow. Metode kegiatan dalam program pengabdian kepadamasyarakat ini adalah pelatihan dan pendampingan. Mitra Pengabdian kepada Masyarakat Graha Pratama Fish Kampung Patin. Hasil pengabdian kepada masyarakat adalah yang telah dilakukan secara garis besar  mencakup  beberapa  komponen, yaitu keberhasilan target jumlah peserta pelatihan, ketercapaian target materi yang telah direncanakan, ketercapaian tujuan pelatihan dan kemampuan peserta dalam penguasaan  materi. Ketercapaian  target jumlah peserta dapat dilihat dari jumlah peserta yang ditargetkan adalah 10 orang dan pada kenyataannya kegiatan diikuti sebanyak 10 orang sehingga target jumlah peserta hampir telah dapat terpenuhi.  Semua peserta dapat mengikuti seluruh  proses simulasi dari awal sampai selesai, kegiatan yang dirancang 100% terlaksana, dan kehadiran kesiapan peserta 100%. Target penyampaian materi simulasi juga tercapai karena materi dapat disampaikan secara keseluruhan. Dengan demikian maka tujuan kegiatan Pengabdian Kepada Masyarakat dapat terpenuhi Kata Kunci : Pencatatan Akuntansi Sederhana, Pelaporan Keuangan, Budidaya Patin
The Effect of Mudharabah Financing Risks and Musyarakah Financing Risks on the Return on Assets of Islamic Commercial Banks in Indonesia Kasmawati Kasmawati; Mustafa Kamal; Rohima Rohima; Rani Munika
Khazanah Sosial Vol 4, No 3 (2022): Khazanah Sosial Vol 4, No 3 October 2022
Publisher : UIN Sunan Gunung Djati

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (342.22 KB) | DOI: 10.15575/ks.v4i3.17317

Abstract

This study aims to analyze the effect of mudharabah financing risk and musyarakah financing risk on the Return On Assets of Shari'a Commercial Banks in Indonesia from 2016 to 2020. Sharia Commercial Bank is a Sharia bank that is related to sharia principles in carrying out its activities. The population in this study was 14 Islamic commercial bank companies in the 2016-2020 period. The sampling technique used is purposive sampling with a total sample of 11 companies. The data used is secondary data in the form of annual financial statements obtained from the website (www.ojk.co.id). The analytical technique used in this study is multiple linear regression. The results showed that the risk of mudharabah financing has a significant influence on Return On Assets, meanwhile, the risk of musyarakah financing did not affect the Return On Assets of Shari'a Commercial Banks in Indonesia during the 2016-2020 period.
PENGARUH CURRENT RATIO DAN DEBT TO EQUITY RATIO TERHADAP PERTUMBUHAN LABA PADA PERUSAHAAN PERTAMBANGAN SUBSEKTOR BATUBARA YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2016-2018 Vinni Alpionita; Kasmawati Kasmawati
Jurnal Riset Manajemen Indonesia Vol 2 No 1 (2020): Jurnal Riset Manajemen Indonesia (JRMI)
Publisher : STIE Bangkinang Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (341.888 KB) | DOI: 10.55768/jrmi.v2i1.19

Abstract

This research was conducted with the aim to examine the effect of current ratio on profit growth in the coal subsector mining companies listed on the Indonesia Stock Exchange for the period of 2016-2018. The independent variables used in this study are the current ratio and debt to equity ratio, while the dependent variable is earnings growth. In this study using secondary data obtained through the official website of the Indonesia Stock Exchange www.idx.co.id The research sample is a coal company. The sampling method used was purposive sampling to obtain a sample of 21 companies. Hypothesis testing uses multiple linear regression analysis with the help of SPSS 23.00 for windows.. The results showed that the effect of the current ratio and debt to equity ratio simultaneously had a significant effect on earnings growth. While partially the effect of the current ratio has a significant effect on earnings growth, while the debt to equity ratio does not have a significant effect on earnings growth.
ANALYSIS OF FINANCIAL PERFORMANCE AT PT. BANK MUAMMALAT INDONESIA Tbk. (2016-2018 PERIOD) Khairun Nisa Panjaitan; Kasmawati Kasmawati; Syamsul Bahri
Jurnal Riset Manajemen Indonesia Vol 2 No 4 (2020): Jurnal Riset Manajemen Indonesia (JRMI)
Publisher : STIE Bangkinang Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (509.888 KB) | DOI: 10.55768/jrmi.v2i4.56

Abstract

This study aims to interpret or interpret financial performance based on the ratio of Risk Profile, Good Corporate Governance, Earning, and Capital (Case Study of Bank Muammalat Indonesia Tbk). Analysis of the data used in this study using descriptive data methods. The results showed that the performance appraisal using the RGEC method in outline could be stated that PT. Bank Muammalat Indonesia Tbk is a fairly healthy bank. The assessment of bank performance at PT. Bank Muammalat Indonesia Tbk in 2014-2019 is viewed from the aspect of assessment by the RGEC method for Capital, namely the CAR ratio is classified as very adequate, which means that the level of capital is significantly higher than the applicable regulations.
THE EFFECT OF CURRENT RATIO, DEBT TO EQUITY RATIO, TOTAL ASSET TURNOVER, AND RETURN ON ASSET ON INCOME GROWTH IN COAL SUBSECTOR COMPANIES REGISTERED IN INDONESIA STOCK EXCHANGE FOR THE PERIOD 2016-2018 Juliana Juliana; Kasmawati Kasmawati; Irfan Tanjung
Jurnal Riset Manajemen Indonesia Vol 2 No 4 (2020): Jurnal Riset Manajemen Indonesia (JRMI)
Publisher : STIE Bangkinang Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (560.141 KB) | DOI: 10.55768/jrmi.v2i4.57

Abstract

The purpose of this study was to determine and analyze the effect of Current Ratio, Debt To Equity, Total Asset Turnover, and Return On Asset on profit growth in coal sub-sector companies listed on the Indonesia Stock Exchange for the period 2016-2018. Sampling was done by purposive sampling method of 10 companies. The data analysis technique was carried out with multiple linear regression models. Based on the test results simultaneously and partially, all variables proved to have a significant effect on profit growth. The closeness of the relationship between variables is strong with the correlation coefficient (R) obtained at 71%. Meanwhile, the independent variable contribution to the dependent variable is 43%. Meanwhile, 57% is explained by other variables that are not included in this research model.
THE EFFECT OF CAPITAL STRUCTURE, LIQUIDITY AND OPERATIONAL EFFICIENCY ON THE PROFITABILITY OF CONVENTIONAL BANKS REGISTERED IN INDONESIA STOCK EXCHANGE Putriani Putriani; Kasmawati Kasmawati; Rani Munika
Jurnal Riset Manajemen Indonesia Vol 3 No 1 (2021): Jurnal Riset Manajemen Indonesia (JRMI)
Publisher : STIE Bangkinang Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (743.006 KB) | DOI: 10.55768/jrmi.v3i1.72

Abstract

This study aims to determine the effect of capital structure, liquidity and operational efficiency in conventional banks listed on the Indonesian stock exchange. The sample of this study used a saturated census sampling technique, namely 28 conventional banks listed on the Indonesian stock exchange. Data collection techniques used were research files and documents. The data analysis technique used is multiple regression analysis with a significant level (α) of 0.05. The results of this study concluded that the F-test variable Capital Adequacy Ratio (CAR), Loan to Deposit ratio (LDR), and Operating Expenses, Operating Income (BOPO) had a positive effect on Retrun On Assets (ROA). And in the t-test, the two variables tested, namely Capital Adequacy Ratio (CAR) and Loan to Deposit Ratio (LDR), have a positive effect on Retrun On Assets (ROA), while Operational Expenses (BOPO) have a negative effect on Retrun On Assets (ROA). The closeness of the relationship between the independent variables and the dependent variable is classified as sufficient. The contribution of the independent variable to the dependent variable was 19.4%.
The effect of CAR, NPF, BOPO and FDR on the profitability of Sharia Commercial Banks registered in the financial services authority for the 2016-2020 period Nurdahlia Nurdahlia; Kasmawati Kasmawati; Rani Munika
Jurnal Riset Manajemen Indonesia Vol 4 No 1 (2022): Jurnal Riset Manajemen Indonesia (JRMI)
Publisher : STIE Bangkinang Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (405.221 KB) | DOI: 10.55768/jrmi.v4i1.89

Abstract

While the purpose of this study is to determine the effect of Capital Adequacy Ratio (CAR), Non Performing Financing (NPF), BOPO and Financing to Deposit Ratio (FDR) on Islamic Commercial Banks registered with OJK. Based on the results of hypothesis testing, it is surprising that U F (simultaneous) variables Capital Adequacy Ratio (CAR), Non Performing Financing (NPF), BOPO and Financing to Deposit Ratio (FDR) have an effect on Profitability of Islamic Commercial Banks. And the results of the study partially only Capital Adequacy Ratio (CAR) and BOPO that affect Profitability Hose Non Performing Financing (NPF) and Financing to Deposit Ratio (FDR) have no effect on Profitability. The magnitude of the effect is 61.4 percent.
The effect of cash flows from investment activities, size of firm and return on assets to stock price at indeks lq45 company on the indonesia stock exchange period 2014-2020 Intan Zamarud; Kasmawati Kasmawati; Rani Munika; Syamsul Bahri
Jurnal Riset Manajemen Indonesia Vol 4 No 1 (2022): Jurnal Riset Manajemen Indonesia (JRMI)
Publisher : STIE Bangkinang Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (481.01 KB) | DOI: 10.55768/jrmi.v4i1.90

Abstract

This study aims to analyze the effect of cash flows from investment activities, size of firm and Return On Assets on stock price. The sample in this study were 19 LQ45 companies listed on the Indonesia Stock Exchange in 2014-2020. The sampling technique used was purposive sampling and obtained from the Indonesia Stock Exchange website (www.idx.co.id). The analytical technique used in this study is multiple linear regression. The results of the study indicate that size of firm has an influence on stock price. While the cash flows from investment activities and return on assets has no effect on stock price. The close relationship that occurs between the variables cash flows from investment activities, size of firm and return on assets is strong with a correlation coefficient of 58.6% while the contribution of independent variables to the related variables is 36.1% while 63.9% is explained by other variables not included in this study.
Co-Authors Abshor Marantika Abuzar Abuzar afred suci, afred Dewi, Dessy Kumala Dini Onasis Helmiati Helmiati Husni Thamrin Inova Fitri Siregar, Inova Fitri Intan Zamarud Irfan Tanjung Irfan Tanjung Iskandar Juliana Juliana Kasmadi Kasmadi Khairun Nisa Panjaitan Maya Lastari Munika, Rani Mustafa Kamal Nurdahlia Nurdahlia Pirmansyah Pirmansyah Putri, Febriani Putriani Putriani Rahmawati, Rahmawati Rani Munika Rani Munika Rasyad, Rinayanti Rinayanti Rasyad Rodi Rohima Rohima Siti Hajar Syamsul Bahri Tomy Fitrio Vinni Alpionita Wulan Oktaviani