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PENGARUH KINERJA KEUANGAN TERHADAP HARGA SAHAM PADA PERUSAHAN MANUFAKTUR DAN MINUMAN YANG TERDAFTAR DI BEI Yusmaniarti Yusmaniarti; Hernadianto Hernadianto; Budi Astuti; Feny Junika
Jurnal Ilmiah Akuntansi Indonesia Vol 8, No 2 (2023): JIAI (JURNAL ILMIAH AKUNTANSI INDONESIA)
Publisher : Universitas Muhammadiyah Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32528/jiai.v8i2.18831

Abstract

Harga saham merupakan salah satu indikator keberhasilan suatu perusahaan. Harga saham juga disebut harga suatu saham di pasar bursa pada saat tertentu yang ditentukan oleh mekanisme pasar berupa permintaan dan penawaran saham. Tujuan penelitian ini adalah untuk mengetahui pengaruh kinerja keuangan terhadap harga saham. Populasi dalam penelitian ini adalah perusahaan manufaktur sub sektor makanan dan minuman yang terdaftar di Bursa Efek Indunesia tahun 2017-2021 populasi dalam perusahaan ini adalah 47 perusahaan, Sampel yang diperoleh adalah 26 perusahaan. Teknik pengambilan sampel menggunakan teknik purposive sampling, metode penelitian adalah metode kuantitatif. Teknik analisis data yang digunakan adalah analisis regresi linear berganda diolah menggunakan SPSS 26. Hasil penelitian ini menunjukan ROA (Return On Assets) berpengaruh terhadap harga saham, CR (Current Ratio)  tidak berpengaruh terhadap harga saham dan DER (Debt Equity Ratio) tidak berpengaruh  terhadap harga saham.
EDUKASI MANFAAT MADU HUTAN UNTUK MENINGKATKAN KESEHATAN MASYARAKAT DI DESA CENRANA Anesa fitri; Fatsiwi Nunik Andari; Wulan Angraini; Risnanosanti; Yusmaniarti; Mardiah Syofiana; Nyayu Mashita Ariani
Jurnal Ilmiah Mahasiswa Kuliah Kerja Nyata (JIMAKUKERTA) Vol. 3 No. 2 (2023): JIMAKUKERTA
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat Universitas Muhammadiyah Bengkulu

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

Abstract

Kuliah Kerja Nyata (KKN) merupakan kegiatan lapangan untuk mahasiswa yang menempuh bagian akhir dari program pendidikan S1 di Universitas Muhammadiyah Bengkulu. Pada tahun 2022 ini KKN Muhammadiyah Aisyiyah (KKN MAS) merupakan salah satu program dari universitas Muhammadiyah yang dijaring seIndonesia dengan proses tahapan seleksi. Dari tahapan seleksi tersebut peneliti di tempatkan di desa Cenrana Baru, Kec.Cenrana, Kab. Maros, Provinsi Sulawesi selatan. Di Desa Cenrana Baru terdapat salah satu sumber daya alam yaitu madu yang berlimpah. Dimana madu merupakan salah satu mata pencarian dan juga menjadi konsumsi masyarakat Desa Cenrana Baru. Edukasi kesehatan merupakan bentuk tindakan dalam mengatasi masalah kesehatan. Kegiatan edukasi ini bertujuan untuk meningkatan wawasan, pengetahuan, dan kesadaran masayarakat mengenai manfaat madu dalam kesehatan, Sehingga harapanya masyarakat rutin mengkonsumsi madu untuk dapat meningkatkan imunitas dan derajat kesehatan masyarakat.   Kata Kunci: madu, kesehatan
Pengaruh Solvabilitas dan Corporate Social Responsibility (CSR) Terhadap Manajemen Laba pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi tahun 2018-2020 Hesti Setiorini; Dinal Eka Pertiwi; Marini Marini; Yusmaniarti Yusmaniarti
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 11 No 2 (2023)
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v11i2.3881

Abstract

This study aimed to determine the effect of solvency and corporate social responsibility (CSR) on earning managementof manufacturing companies in the consumer goods industry sector listedon the stock exchange in 2018-2020. This study used a quantitative method by using secondary data. The sample of this used a purposive samplingmethod with a population of manufacturing companies in the consumer goods industry sector listed on the Indonesia stock exchange in 2018-2020. The techniques of analyzing of thie study used multiple linier regression techniques to test the hypothesis by using the SPSS program. The result of this study show that solvency has no effect on earnings management and corporate social responsibility (CSR) also has no effect on eraning management.
Pengaruh Konservatise, Investment Opportunity Set (IOS), dan Leverage Terhadap Kualitas Laba Pada Perusahaan Manufaktur Sub Sektor Makanan dan Minuman di Indonesia Yusmaniarti Yusmaniarti; Budi Astuti; Hernadianto Hernadianto; Desma Purnama Sari
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 11 No 2 (2023)
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v11i2.4040

Abstract

Dalam dunia perusahaan kualitas laba merupakan salah satu bagian terpenting dari laporan keuangan yang banyak menarik perhatian pihak luar karena pihak luar terutama investor biasanya memilih untuk berinvestasi pada perusahaan dengan nilai imbal hasil yang tinggi atau perusahaan yang menghasilkan keuntungan yang signifikan dari tahun ke tahun. Penelitian ini bertujuan untuk mengetahui pengaruh konservatisme, Investment opportunity set (IOS) dan leverage terhadap Kualitas Laba pada perusahaan manufaktur sub sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia pada tahun 2017-2021 serta Untuk mengetahui pengaruh konservatisme, Investment opportunity set (IOS) dan leverage secara simultan terhadap kualitas laba pada perusahaan manufaktur sub sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia pada tahun 2017-2021. Populasi dalam penelitian ini adalah perusahaan manufaktur sub sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia (BEI) periode 2017-2021. Teknik pengambilan sampel penelitian ini menggunakan teknik purposive sampling dan di dapat 23 perusahaan dengan periode lima tahun sehingga jumlah sampel dalam penelitian ini adalah 115 sampel. Penelitian ini menggunakan metode analisis data panel menggunakan spss 22. Temuan hasil penelitian ini memperlihatkan bahwa Konservatisme berpengaruh positif dan signifikan terhadap Kualitas laba; Kemudian, Investment Opportunity Set (IOS) berpengaruh negatif terhadap Kualitas laba; Dan Leveraga tidak ada pengaruh signifikan terhadap Kualitas Laba yang didapatkan pada perusahaan industri barang konsumsi sub sektor makanan dan minuman yang terdaftar di BEI tahun 2017-2021. Serta Konservatisme, Investment Opportunity Set (IOS), dan Leverage menunjukkan pengaruh secara simultan terhadap Kualitas laba pada perusahaan manufaktur sub sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia pada tahun 2017-2021
Pengaruh Faktor Fundamental Terhadap Harga Saham Bank Dan Lembaga Keuangan Islam Indonesia Yusmaniarti Yusmaniarti; Ummul Khair; Marini Marini; Esy Rahmawati
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 11 No 2 (2023)
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v11i2.4041

Abstract

This This study aims to examine the effect of fundamental factors consisting of ROA, EPS, and BOPO on stock prices in Islamic banking and Islamic financial institutions in Indonesia during the 2018-2020 period. The formulation of the problem in this study is how the effect of ROA, EPS, and BOPO on stock prices. The purpose of this study is to determine the effect of ROA, EPS and BOPO on stock prices. This type of research uses a quantitative data design with secondary data. The research sample uses the total sampling method, which is a sampling technique if all members of the population are used as samples. The research sample is the financial statements of Islamic banks and Islamic financial institutions originating from the last 3 years from 5 Islamic banking companies and 7 Islamic financial institution companies with research data totaling 36 data (3 years x 12 sample companies). The data collection method uses documentation and literature taken from www.idx.co.id. Data analysis used is descriptive statistical test and hypothesis testing. The results showed that ROA, EPS and BOPO had no effect on stock prices. This can be seen from the ROA p-values 0.419, EPS p-values 0.130 and BOPO p-values 0.146 which are greater than the public significance level of 0.05 . Meanwhile, ROA, EPS and BOPO have no simultaneous effect on stock prices.
Determinants of the Accuracy of Islamic Banking Financial Reporting in Indonesia (Empirical Study on Indonesian Islamic Banking Listed on the IDX in 2018-2020) Muhammad Apriansyah Putra; Yusmaniarti Yusmaniarti; Hesti Setiorini
Journal of Islamic Economics and Social Science (JIESS) Vol 3, No 1 (2022)
Publisher : Universitas Mercu Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22441/jiess.2022.v3i1.006

Abstract

Timeliness of financial reporting can affect the value of benefits for users of financial statements. The delay in financial reporting is a bad image in the seen of investors and other external parties. This study aimed to determine the effect of profitability, liquidity, leverage, and firm size on the timeliness of financial reporting. The sample of this study was taken by using the total sampling method. The sample is the financial statements of Islamic banks from the last 3 years consisting of 15 Islamic banking companies with 45 research data (3 years x 15 sample companies). The data collection techniques used documentation and literature studies taken from the official website of the Indonesia Stock Exchange, namely www.idx.co.id as secondary data The technique of analyzing the data used descriptive statistical tests and hypothesis testing. The results of this study indicate that Profitability, Liquidity, and Leverage have no effect on the timeliness of the company's financial reporting. This can be seen from the P values Profitability: 0.900, Liquidity 0.338, Leverage 0.192 which greater than the significance level of 0.05, and the size of the company has an effect on the timeliness of the company's financial reporting. This can be seen from the P values which is smaller than the limit of significance value of 0.000 0.05 Hence, simultaneously profitability, liquidity, leverage, and firm size affect the timeliness of financial reporting.
Measuring The Financial Performance Of Msmes From The Perspective Of Financial Literacy, Financial Inclusion And Financial Technology Marini Marini; Yusmaniarti Yusmaniarti; Intan Faradilla; Hesti Setiorini
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 12 No 1 (2024): Januari
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v12i1.5323

Abstract

This research aims to determine the influence of Financial Literacy on the performance of MSMEs in Bengkulu City, the influence of Financial Inclusion on the performance of MSMEs in Bengkulu City, the influence of Financial Technology on the performance of MSMEs in Bengkulu City and the influence of Financial Literacy, Financial Inclusion and Financial Technology on the performance of MSMEs. This research includes associative research. The population in this research is all MSMEs in Bengkulu City, totaling 9 sub-districts. This research uses instrument testing, this research is taken from within the population, the results of which will then be directly used for research. The data analysis technique used is simple linear regression analysis, multiple linear regression. The results of this research show that financial literacy has no effect on the performance of MSMEs in the city of Bengkulu. The T test shows that the financial literacy variable has a calculated t value of -1,369 with a significance level of 0.174. This significance value is greater than 0.05, meaning the first hypothesis is rejected, Financial Inclusion has no effect on the performance of MSMEs. The t test shows that the Financial Inclusion variable has a calculated t value of -0.921 with a significance level of 0.359. This significance value is greater than 0.05, meaning the second hypothesis is rejected, Financial Technology has an effect on MSME Performance. The t test shows that the Financial Technology variable has a calculated t value of 23,021 with a significance level of 0.000. This significance value is smaller than 0.05, meaning that the third hypothesis is accepted.
FAKTOR INTERNAL DAN EKSTERNAL TERHADAP KEPATUHAN MEMBAYAR PAJAK BUMI DAN BANGUNAN PADA DESA BATU KALUNG Adio Peratama; Rina Yuniarti; Yusmaniarti; Diah Khariyah
Jurnal Economic Edu Vol. 4 No. 1 (2023): Juli
Publisher : Universitas Muhammadiyah Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36085/jee.v4i1.5361

Abstract

Penelitian ini bertujuan untuk menganalisis faktor internal dan eksternal yang mempengaruhi kepatuhan pembayaran pajak bumi dan bangunan di Desa Batu Kalung. Faktor internal seperti Norma Subjektif dan Kesadaran Wajib Pajak sedangkan faktor eksternal yang mempengaruhi wajib pajak ialah Soialisasi Pajak dan sanksi pajak. Objek dalam penelitian ialah masyarakat Desa Batu Kalung, dan subjek penelitian adalah masyarakat yang terdaftar sebagai wajib pajak dan memiliki surat pemberitahuan tagihan (SPT). Total sampel yang diambil yakni 81 responden. Data dianalisis dengan menggunakan SPSS 22.0. Analisis data dengan menggunakan uji asumsi klasik, uji hipotesis dan uji koefisien determinasi. Dari analisis yang dilakukan, hasil penelitian menunjukkan bahwa secara parsial Kesadaran Wajib dan sanksi pajak berpengaruh positif signifikan terhadap kepatuhan membayar pajak bumi dan bangunan. Dengan koefisien determinasi adjusted R^2 = 0,912 nilai mempunyai makna bahwa pengaruh Norma Subjektif ( X1), Kesadaran Wajib Pajak (X2), Soialisasi Pajak (X3) dan Sanksi Pajak (X4) memberikan kotribusi pengaruh sebesar 0,915 atau 91.5 % terhadap kepatuhan wajib pajak (Y) di Desa Batu Kalung Kecamatan Muara Kemumu Kabupaten Kepahiang, Provinsi Bengkulu sedangkan sisahnya sebesar 8.5 % dipengaruhi oleh variabel-variabel lain yang tidak termasuk dalam penelitian ini. Kata kunci : Norma Subjektif, Kesadaran Wajib Pajak, Soialisasi Pajak dan Sanksi Pajak kepatuhan wajib pajak.
An Analysis of the Sustainability Performance of Indonesian Banks and Islamic Financial Institutions Using a Triple Bottom Line Model Yusmaniarti Yusmaniarti; Fitri Santi; Nurna Aziza; Husaini Husaini; Ridwan Nurazi; Fadli Fadli
East Asian Journal of Multidisciplinary Research Vol. 2 No. 11 (2023): November 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/eajmr.v2i11.6792

Abstract

The Triple Bottom Line-based Sustainability Performance model in Indonesian Islamic banks and financial institutions is the subject of this dissertation research. Using theoretical vantage points from resource dependency theory, interest theory, agency theory, institutional theory, and legitimacy theory, this study investigates the impact of Islamic Corporate Governance (ICG) on Corporate Sustainability Performance (SP), which employs Islamic corporate governance mechanisms. It primarily focuses on sharia board attributes and ownership structure. Regression analysis is done in this study using Eviews 10, and thirteen recommendations are made to enhance sustainability performance. By visiting each company's official website and the website www.idx.co.id, secondary data was gathered. 49 Islamic financial institutions that were registered with the OJK between 2016 and 2021 comprised the research sample of Indonesian Islamic banks and financial institutions. Data from financial reports were used for six years, making 294 total samples of data from the panel. This study will look at the characteristics of the Sharia Board (DS), which will be used as independent variables. The Corporate Sustainability variable will be used as a dependent variable, and the variables Independent Sharia Board, size of the Sharia Board, Sharia Board Meetings, Gender Diversity, and the existence of a sustainability committee and the application of AAOIFI standards will be used as proxies. The research results show that Indonesian Islamic corporate governance has a significant effect on sustainability performance, with Independent sharia boards, Gender diversity, and AAOIFI implementation being able to influence sustainability performance while size, board meetings, and sustainability committees do not influence the sustainability performance of Islamic banks and financial institutions in Indonesia. Institutional ownership is partially able to moderate the relationship between independent sharia boards, gender diversity and implementation with sustainability performance. Institutional ownership is unable to moderate the size of the sharia board, sharia board meetings and sustainability committee on sustainability performance. This research provides policy insights for policymakers, practitioners, and corporate boards to promote sustainable operations through Islamic corporate governance, adding to existing development plans to address sustainability-related issues. This research contributes to the literature by establishing a relationship between Islamic corporate governance and triple-bottom-line performance in Indonesian Islamic banks and financial institutions
The Effect of Inflation, Exchange Rate, Bi rate, Dow Jones Index on the Composite Stock Price Index (Empirical Studies on the Indonesian Stock Exchange in 2018-2022) Inzira Fauzia NoviaSari; Hesti Setiorini; Yusmaniarti Yusmaniarti; Chairul Suhendra
Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi Review Vol. 3 No. 1 (2023): Juni
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emba.v3i1.1301

Abstract

The Composite Stock Price Index (IHSG) is a reflection of the Indonesian economy, when the JCI shows an increase, it means that the Indonesian economy is in a conducive condition and vice versa. To be able to find out what can help the movement of the JCI, several factors need to be considered, such as inflation, the exchange rate, the BI rate and the Dow Jones index. The purpose of this study was to determine the effect of inflation, exchange rates, the BI rate and the Dow Jones index (DJIA) on the JCI. This research was conducted at the IDX using a sample of 60 consisting of monthly data for all variables from 2018 to 2022 by determining the sample using a saturated sample or census sample. The data analysis technique used was the Classical Assumption Test and Partial Hypothesis Test (T Test) and Simultaneous (F Test) with the help of the SPSS 22 Program. The results showed that partially Inflation (X1) had no effect on the JCI with a significant value of 0.358> 0 .05 and t count 0.927<2.004, Exchange Rate (X2) has no effect on JCI with a significant value of 0.389>0.05 and t count -0.869<2.004, BI Rate (X3) has no effect on JCI with a significant value of 0.242>0, 05 and t count -1.182 <2.004, the Dow Jones Index (X4) has an effect on the JCI with a significant value of 0.000 <0.05 and t count 4.962>2.004. While simultaneously Inflation, Exchange Rate, BI Rate, and the Dow Jones Index have a joint effect on the JCI with a sig value of 0.000<0.0.
Co-Authors Adelia Oktapriani Adio Peratama Ahmad Bagas Pradani Ahmad Junaidi Ahmad unaidi Alamsyah, Putra Jaya Ali Ibrahim Ali Ibrahim Ali Sutan Pane Amalia Sauma Anes Rasela Anesa fitri Angga Febriyanto Anggraeni, Fera Asri Yani Astuti, Ririn Bintang Agustina Pratiwi Budi Astuti Budi Astuti Budi Astuti Cairul Suhendra Chairul Suhendra Deby Deby Decco Soerzawa Defri Yuindra Della Febri Rinjani delvi, Delvi Afriani Desma Purnama Sari Diah Khariyah Dicky adiansyah Dina Pranesti Dinal Eka Pertiwi Dodi Irawan Duffin Dwina Anindia Ekowati, Sri Elni Mutmainnah Elsa Febiola Esti Maryani Esy Rahmawati Fadli Fadli Fatsiwi Nunik Andari Febriyanti Febriyanti febriyanti febriyanti Feny Junika Fiqri Oktafian Fitri Santi Fraternesi Fraternesi Fraternesi Fraternesi Fraternesi, Fraternesi Haryadi, Soni Henni Febriawati, Henni Herlena Puja Herlianti, Weni Hernadianto, Hernadianto Hernandianto Herry Novrianda Husaini Husaini Hutabarat, Selvin Marsa Ilham Azoni Indri Ayuni Viana Indriani, Wahyu Intan Faradilla Inzira Fauzia NoviaSari Iwi Karmita Sari Katra Pramadeka Kesi Alvia Sesba Khairul Bahrun Khairul Khairul Lastini Nur Sholihah Lola Pitaloka Mardiah Syofiana Mareta Suwartini Marini Marini Marini . Marini Marini Marsidi Marsidi Meitri Handayani Mira Sriwahyuni Mirra Sriwahyuni Muhammad Apriansyah Putra Muhammad Randika Alifiyandi Muhammad Yusuf Mukadar, Amir Muntahana Nensi Yuniarti Nensi Yuniarti. Zs Nia Dwi Putri Nio firdaus Nofitra Fitrah Nopita Sari Novita Hamron Nurna Aziza Nurul Ainun Oktavia Nurul Azizah Ananda Nyayu Mashita Ariani Okta Amiko Naka Putri Sulistyawati Rahmat Jumri Ranidiah, Furqonti Ratnawili Ria Angraini Riana Riana Ridwan Nurazi Rina Yuniarti, Rina Rio Prabowo Riski Iin Widayanti Risma Korselinda Risnanosanti Risnanosanti Rita, Wismalinda Riyan Dika Pratama Robiansyah, Anton Safitri Nur Fauziah Sari, Jesika Refina Selly Sepika Selly Sepika Setiadi, Bekti Setiorini, Hesti Shafira Azzahra Ramadhani Silvi Oktaria Sri Ekowati Sumarlan, Ahmad Sunaryadi - Supawanhar, Supawanhar Suroso, Adi Surya Ade Saputera Susilawati Susilawati Syahlina Natalia Tiara Feronika Tito Irwanto Ummul Khair Ummul Khair Wati, Nopia Windayanti, Windayanti Windhi Tia Saputra Witri Gustina Wulan Angraini Yesa Putri Pratama Yoga Agriansyah Yohanes Susanto Yulia Suci Anugra Yupika Maryansyah, Yupika Zufiyardi Zufiyardi