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All Journal Manajemen Bisnis Kompetensi Ilmiah Manajemen Bisnis DeReMa (Development Research of Management) Jurnal Manajemen AL ISHLAH Jurnal Pendidikan Primanomics : Jurnal Ekonomi & Bisnis Enrichment : Journal of Management JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) International Journal of Science and Society (IJSOC) ENDLESS : International Journal of Future Studies
Rudolf Lumban Tobing
Universitas Kristen Krida Wacana
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Mathematics Social Sciences Other

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Efek Mediasi Struktur Kepemilikan pada Pengaruh Umur Perusahaan dan Opini Audit terhadap Financial Distress : (Studi Kausal Pada Perusahaan Property, Real Estate dan Konstruksi Tahun 2017-2021) Jennifer Jennifer; Eka Desy Purnama; Rudolf Lumbantobing
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 9 No. 1 (2023): Februari 2023
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v9i1.922

Abstract

Penelitian ini bertujuan untuk mengetahui efek mediasi struktur kepemilikan pada pengaruh umur perusahaan dan opini audit terhadap financial distress tahun. kajian tersebut didasarkan pada property, real estate dan konstruksi yang terdaftar di Bursa Efek Indonesia dari tahun 2017 hingga 2021 (BEI). Penulis menggunakan metode penelitian deskriptif dan asosiatif. Sampel terdiri dari 22 perusahaan perusahaan sektor konstruksi, properti dan real estate yang telah tercatat di Bursa Efek Indonesia pada periode 2017-2021, dengan pengambilan sampel menggunakan pendekatan non-probabilistic sampling dan metode purposive sampling. Data sekunder berupa dokumentasi dan studi pustaka digunakan untuk mengumpulkan data. Teknik analisis data menggunakan Partial Least Square (PLS) dengan software SmartPLS versi 3.0. Berdasarkan hasil penelitian ini, struktur kepemilikan tidak memediasi pengaruh umur perusahaan terhadap financial distress sedangkan Struktur kepemilikan memediasi penuh pengaruh opini audit terhadap financial distress pada perusahaan
The effect of non-performance loan (npl) mediation and interest rate moderation on the effect of capital adequacy ratio (car) and bopo on return on assets (roa) in consumer finance companies listed on the idx for 2019-2021 Murtini; Eka Desy Purnama; Rudolf Lumbantobing
Enrichment : Journal of Management Vol. 12 No. 6 (2023): February: Management Science And Field
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/enrichment.v12i6.1174

Abstract

This study aims to analyze the effect of the interaction between CAR and BOPO on financial performance (ROA) which is influenced by NPL as a mediating variable and interest rates as a moderating variable. The data in this study uses quantitative data obtained from financial reports, IDX and BPS. Data analysis used multiple linear regression which was applied with SPSS 25 software. The population taken was 7 finance companies, especially in the consumer finance sector which were listed on the IDX for the 2019-2021 period. The test results from this study concluded that CAR, BOPO, and NPL had a negative and significant effect on ROA. CAR has no significant effect on NPL. Meanwhile BOPO has a positive significant influence on NPL. Furthermore, NPL is not significantly positive mediating the effect of CAR on ROA. Whereas in the effect of BOPO on ROA, NPL can mediate negatively and significantly. Then, for the interest rate as a moderating variable, it can significantly moderate the effect of CAR on ROA positively and the effect of NPL on ROA negatively. But on the effect of BOPO on ROA, interest rates moderate positively.
The effect of product innovation and service quality on customer loyalty is mediated by customer satisfaction at PT KB Finansia Multifinance (Kredit plus) Tasikmalaya Agus Yuna Syariful; Saparso; Rudolf Lumbantobing
Enrichment : Journal of Management Vol. 13 No. 1 (2023): April: Management Science And Field
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/enrichment.v13i1.1303

Abstract

Business competition in the field of non-bank financing services (multifinance) in Indonesia is increasing. The increasing economic and lifestyle needs of the Indonesian people have made businesses in this field grow and develop rapidly, the fintech market is already large, especially in Java, which is the largest market for traditional financial companies. The purpose of this study was to determine the effect of product innovation and service quality on customer loyalty mediated by customer satisfaction. The population in this study were all employees of PT KB Finansia Multifinance and were processed using Structural Equation Model (SEM) analysis with SEM PLS software. Based on the results of the study, empirical facts were obtained in the form of 1) There was a significant positive effect on product innovation variables on customer satisfaction 2) There is no positive influence of service quality variables on customer satisfaction 3) There is a significant positive effect on product innovation variables on Customer Loyalty 4) There is a significant positive effect of service quality variables on customer loyalty 5) There is no positive influence of customer satisfaction on customer loyalty 6) Customer satisfaction does not significantly mediate the positive effect of product innovation on customer loyalty 7) Customer satisfaction does not significantly mediate the positive effect of service quality on customer loyalty.
The moderating effect of selling prices and buying prices on the effect of copper hedging on the profitability of the copper division of PT. TMS Sylvia Yulyanti; Rudolf Lumbantobing
Enrichment : Journal of Management Vol. 13 No. 2 (2023): June: Management Science And Field
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/enrichment.v13i2.1327

Abstract

Profitability is a major factor that determines the survival of a company. There are two general factors to determine the profitability of a company, namely first sales and second direct and indirect costs. However, there are other factors that affect the profitability of the company itself, namely hedging activities. The company in this study is PT. Tembaga Mulia Semanan Tbk. ( PT. TMS ), a manufacturing company that produces copper wire & rod. This study has three objectives, namely to determine the effect of hedge metal on profitability, and identify whether the selling price or purchase price can moderate this influence on company profitability. This study uses the type of data Secondary data taken directly from PT. Tembaga Mulia Semanan Tbk. In addition, this research is also supported by literature research through literature books and journals. The population data at PT. Tembaga Mulia Semanan Tbk. as much as 700 data. In this study, the authors used simple random sampling, the number of samples to be taken in this study was 240 data (monthly data from 2016 – 2021. This study uses multiple regression analysis with moderation, below is the regression model. Based on the results of the study, empirical facts were obtained in the form of: 1) 1. Hedge Amount has a significantly negative effect on EBIT; 2) The negative effect of the Hedge Amount on EBIT will be more positive when the Selling Price increases; 3) Purchase Price significantly moderates the positive effect of Hedge Amount on EBIT.
Determination of Management Service Rewards in LMKN Ernawaty Arthur Roida; Rudolf Lumbantobing; Soegeng Wahyoedi
Enrichment : Journal of Management Vol. 13 No. 3 (2023): August: Management Science And Field
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/enrichment.v13i3.1564

Abstract

The percentage of service fees used as LMKN operational costs often changes, this causes many problems. Particularly in terms of determining performance, as well as in terms of non-compliance with financial and tax reports. This study aims to find the best way to determine service costs that can cover operational activities consistently, as a non-profit institution that is responsible the rights owner’s prosperity. Through the interviews it can be concluded that the fee method which uses tariffs is indeed inconsistent, most of the informants gave suggestions using real costs, where all operational costs must be covered from the royalties collected before being distributed. To maintain the amount, a budget that has been agreed upon by stakeholders must be prepared. The budget includes short-term and long-term budgets, to facilitate activities that are quite expensive. The pattern of determining the compensation for this service can be regulated in the articles of association so that it cannot change along with the term of office of the commissioners at the LMKN. The initial determination of the budget can use historical data calculations with the high and low method, we can find the equation and the size of the budget to make the initial budget. From here we can standardize the form of recording and reporting both financial and tax statements. Performance can also be measured, to what extent the use of funds can generate benefits in accordance with the mission of the institution. The method that is considered appropriate for determining the amount of compensation for services so that it can cover operational costs at the LMKN is to bear the whole (real cost) of the proceeds from collecting royalties without using a percentage limit. The budget that must be made as a limitation of the use of costs. The budget must be approved by all stakeholders, both from the activities offered as well as from the amount of value. The financing method by bearing the real cost will reveal the problems that have occurred so far, the bookkeeping will be more consistent, because costs will only come out based on the approved budget.
Does the Debt Ratio Mediate the Effect of Liquidity Ratio and Profitability Ratio on Stock Returns?: Empirical Evidence on Wholesale and Retail Trade Sub-Sector Companies on the Indonesia Stock Exchange Subagyo; Rudolf Lumbantobing
ENDLESS: INTERNATIONAL JOURNAL OF FUTURE STUDIES Vol. 6 No. 2 (2023): ENDLESS: International Journal of Future Studies
Publisher : Global Writing Academica Researching & Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54783/endlessjournal.v6i2.179

Abstract

This study aims to analyze the mediating effect of the debt ratio on the effect of liquidity and profitability on stock returns. Stock prices and returns are one unit, so that to estimate stock prices and returns can be seen from the company's financial performance, through financial ratios such as liquidity ratios, profitability ratios, and debt or leverage ratios. Companies with good financial performance are expected to have good stock performance. This study used a sample of 31 public companies in the wholesale and retail trade sub-sector which were listed on the Indonesia Stock Exchange in the 2016-2020 period. Sampling of this research was based on purposive sampling technique. The data analysis technique used is tiered linear regression, path analysis, and the Sobel test. The results of this study indicate that the significant liquidity ratio has a negative effect on the debt ratio and the liquidity ratio does not have a significant negative effect on stock returns. The profitability ratio has a significant positive effect on the debt ratio which confirms the trade-off theory. The profitability ratio has a significant positive effect on stock returns, while the debt ratio has a significant negative effect on stock returns. The debt ratio is not significant to mediate the positive negative effect of the liquidity ratio on stock returns. Likewise, the debt ratio is not significant mediating the negative positive effect of profitability ratios on stock returns. The results of this study suggest that investors who expect high stock returns do not need to pay attention to the company's debt ratio, but rather pay attention to the company's liquidity and profitability.
Government Policy as a Variable to Control the Influence of Exchange Rates, Interest Rates, and Inflation on ICI Lisma Herawati; Rudolf Lumbantobing; Lambok D.R. Tampubolon
International Journal of Science and Society Vol 5 No 5 (2023): International Journal of Science and Society (IJSOC)
Publisher : GoAcademica Research & Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54783/ijsoc.v5i5.923

Abstract

This research explores how inflation, exchange rates and interest rates impacted the Jakarta Composite Index between 2016 and 2022. It also aims to determine the changes in the impact of exchange rates, inflation and interest rates on the Index before and after the implementation of government policies. Key policies examined include the enforcement of large-scale social restrictions (PSBB) in April 2020 due to the pandemic of covid 19, and a reduction of the BI7DRR interest rate by 25 basis points in October 2019. The study employs a quantitative experimental hypothesis and gathers data from www.bps.go.id, www.bi.go.id, and www.kemendag.go.id. Using purposive sampling for analysis, and SPSS version 26 for data processing, the study reveals that in the absence of government intervention, exchange rates, interest rates, and inflation significantly influence the Jakarta Composite Index. Specifically, while this exchange rate positively affects the Index, interest rates have a negative impact, and inflation also contributes positively. Conversely, following the PSBB policy in April 2019, both the exchange rate and interest rates negatively affected the Index, with exchange rate showing a significant negative impact, interest rate continuing to affect negatively, and inflation still having a positive influence.
Co-Authors Agus Yuna Syariful Deni Iskandar Eka Desy Purnama Eka Desy Purnama Ernawaty Arthur Roida Geo Fanny Aprilia Herawati Herawati Iskandar, Lie Robert Jennifer Jennifer Lambok D.R. Tampubolon Lisma Herawati Murtini Saparso Setiawati, Mega Setiawati, Mega Soegeng Wahyoedi Subagyo Susanto Salim Sylvia Yulyanti Tampubolon, Lambok D.R.