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All Journal JURNAL MANAJEMEN BISNIS Cakrawala Management Business Journal JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN ACE : Accounting Research Journal Jurnal Unicorn ADPERTISI Vifada Management and Social Sciences Bata Ilyas Educational Management Review
Sumari, Jenita
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Languange, Linguistic, Communication & Media Mathematics Physics Social Sciences Other

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PENGARUH KEPEMILIKAN INSTITUSIONAL, KEPEMILIKAN MANAJERIAL DAN KOMITE AUDIT TERHADAP KINERJA KEUANGAN Sumari, Jenita; Malino, Marlina
Jurnal Unicorn ADPERTISI Vol. 2 No. 2 (2024): Januari 2024
Publisher : Jurnal Unicorn ADPERTISI

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Abstract

The aim of this study is to assess the impact of audit committees, management ownership, and institutional ownership on the financial performance (ROA) of manufacturing companies that are publicly traded on the Indonesia Stock Exchange. This study employs a quantitative technique, characterized by systematic, preplanned, and well-structured specifications throughout the entire process of developing the research design. by taking a population of 20 manufacturing companies with an observation period of 2019 to 2022, so that a sample of 20 is obtained. 80. The study is based on secondary data sources, notably the company's annual reports, which encompass the balance sheet and profit and loss report. The aforementioned reports were acquired from the website www.idx.co.id. Meanwhile, the data analysis approach includes the utilization of multiple linear regression analysis, hypothesis testing, assessment of normality, detection of multicollinearity, testing for heteroscedasticity, and other descriptive analysis methods. The study found that audit committees had a substantial and favorable impact on the financial performance (ROA) of manufacturing companies listed on the Indonesian Stock Exchange. Although not statistically significant, institutional ownership had a positive influence on financial success. Conversely, the ownership of managers had a beneficial impact on financial performance, but it did not reach statistical significance.
Pengaruh Kepemimpinan Transformasional, Kepuasan Gaji dan Komitmen Organisasi terhadap Turnover Intention Sumari, Jenita; Malino, Marlina
Vifada Management and Social Sciences Vol. 1 No. 2 (2023): July - December
Publisher : Yayasan Vifada Cendikia Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70184/cz2ct033

Abstract

Pengaruh Kepemimpinan Transformasional, Kepuasan Gaji dan Komitmen Organisasi Terhadap Turnover Intention (Studi Pada Karyawan Pt. Berau Coal)” Penelitian ini bertujuan untuk menganalisis pengaruh kepemimpinan transformasional, kepuasan gaji dan komitmen organisasi terhadap turnover intention pada karyawan PT. Berau Coal. Dalam penelitian ini sampel berjumlah 96 responden yang dipilih menggunakan metode purposive sampling. Penelitian ini termasuk dalam penelitian kuantitatif. Analisis data menggunakan regresi berganda dengan menggunakan software IBM SPSS 19. Berdasarkan analisis yang telah dilakukan diperoleh hasil bahwa variabel kepemimpinan transformasional, kepuasan gaji dan komitmen organisasi berpengaruh negatif sigfikan terhadap turnover intention.
PENERAPAN ANGGARAN BERBASIS KINERJA DAN KUALITAS SDM TERHADAP AKUNTABILITAS KINERJA Malino, Marlina; Puspita, Faradilla; Simanjuntak, Verawati; Sumari, Jenita
Cakrawala Management Business Journal Vol 7 No 2 (2024): Cakrawala Management Business Journal
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Papua.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30862/cm-bj.v7i2.370

Abstract

Penelitian ini bertujuan untuk mengetahui apakah variabel penerapan anggaran berbasis kinerja dan kualitas sumber daya manusia terhadap akuntabilitas kinerja memiliki pengaruh secara parsial maupun secara simultan pada BPKAD Kabupaten Manokwari. Jenis penelitian ini yaitu kuantitatif. Sampel penelitian ini berjumlah 32 responden, dengan teknik pengambilan sampel yang digunakan yaitu sampel jenuh. Metode penelitian yang digunakan yaitu metode analisis regresi linear berganda. Hasil penelitian menunjukan bahwa variabel penerapan anggaran berbasis kinerja tidak berpengaruh terhadap akuntabilitas kinerja, sedangkan variabel kualitas sumber daya manusia berpengaruh positif dan signifikan terhadap akuntabilitas kinerja pada BPKAD Kabupaten Manokwari. Hasil uji simultan menunjukan bahwa variabel penerapan anggaran berbasis kinerja dan kualitas sumber daya manusia berpengaruh secara simultan terhadap akuntabilitas kinerja pada BPKAD Kabupaten Manokwari.
Pengaruh Good Corporate Governance dan Firm Size terhadap Earning Management pada Perusahaan Food dan Beverage yang tercatat di Bursa Efek Indonesia di Masa Pandemi Covid 19 Tiong, Piter; Sumari, Jenita
Bata Ilyas Educational Management Review Vol. 2 No. 2 (2022): July - December
Publisher : Sekolah Tinggi Ilmu Ekonomi Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/biemr.v2i2.255

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh good corporate governance dan firm size terhadap earning management pada perusahaan Food dan Beverage yang tercatat di Bursa Efek Indonesia di masa pandemi covid 19. Untuk mengimplementasikan tujuan tersebut maka digunakan teknik pengumpulan data berupa laporan tahunan perusahaan seperti laporan posisi keuangan dan laporan laba rugi, laporan tahunan yang dipublikasikan di Bursa Efek Indonesia dan yang diakses melalui Website internet. www.idx.co.id. Sedangkan teknik analisis data menggunakan statistik deskriptif, uji asumsi klasik, analisis regresi linear berganda, serta pengujian hipotesis (uji f dan uji t). Hasil penelitian yang dilakukan bahwa good corporate governance berpengaruh negatif dan signifikan terhadap earning management, begitu pula firm size berpengaruh negatif dan signifikan terhadap earning management pada perusahaan Food dan Beverage yang terdaftar di Bursa Efek Indonesia di masa pandemi covid 19.
Determinan Pengungkapan Sustainability Report (Studi Empiris pada Perusahaan Property tercatat di Bursa Efek Indonesia Pasca Pandemi Covid 19) Sumari, Jenita; Malino, Marlina
Bata Ilyas Educational Management Review Vol. 3 No. 2 (2023): July - December
Publisher : Sekolah Tinggi Ilmu Ekonomi Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/biemr.v3i2.759

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh ROA terhadap sustainability report, pengaruh PDKI terhadap sustainability report, serta pengaruh DER terhadap sustainability report pada perusahaan Property yang tercatat di Bursa Efek Indonesia. Teknik pengumpulan data berupa dokumen laporan tahunan perusahaan Property dengan cara mendownload annual report perusahaan Property yang terdaftar di Bursa Efek Indonesia. Sedangkan teknik analisis data menggunakan statistik deskriptif, uji asumsi klasik, analisis regresi berganda serta pengujian hipotesis. Dari hasil penelitian yang dilakukan maka diperoleh temuan bahwa ROA berpengaruh positif dan signifikan terhadap pengungkapan sustainability report, PDKI berpengaruh positif dan signifikan terhadap sustainability report, serta DER berpengaruh positif dan signifikan terhadap sustainability report pada Perusahaan Property yang tercatat di Bursa Efek Indonesia Pasca Pandemi Covid 19.
The Restaurant Tax Paradox: Bridging Effectiveness and Contribution to Regional Revenue (PAD) in Eastern Indonesia Sumari, Jenita; Malino, Marlina; Wuriasih, Anik
Jurnal Akuntansi, Keuangan, dan Manajemen Vol. 7 No. 1 (2025): Desember
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v7i1.4790

Abstract

Purpose: This research explores the paradoxical nature of restaurant taxation in Manokwari Regency, West Papua, by assessing both the efficiency of tax collection and its contribution to local own-source revenue (PAD) from 2019 to 2023. Methodology/approach: Using a descriptive quantitative method, the study analyzes secondary data from regional financial reports. SPSS version 25 is used to assess the efficiency of tax collection and its contribution to PAD. Pearson correlation and simple linear regression are applied to explore the relationship between the variables. Results/findings: The results show that the effectiveness of restaurant tax collection in Manokwari consistently exceeds annual targets, with an average rate of 108.44%. However, its fiscal contribution to PAD remains modest, averaging only 9.49% per year. Statistical tests indicate a positive but statistically insignificant relationship between collection effectiveness and PAD contribution, with a determination coefficient of only 1%. Conclusions: This study highlights a structural gap between administrative achievement and fiscal impact. This paradox is mainly caused by a narrow tax base, the predominance of micro and informal businesses, and low voluntary compliance. To enhance PAD from the restaurant tax sector, it is essential to expand the tax base, improve fiscal literacy, and strengthen supervision and incentives for restaurant businesses. Limitations: This research is limited to Man okwari Regency and adopts a quantitative approach without incorporating external or qualitative factors. Contribution: This study provides actionable recommendations for optimizing restaurant tax management in developing regions and offers a foundation for further research using broader and mixed-method approaches to achieve a more comprehensive understanding of local tax governance.
Analisis Determinan Perilaku Keuangan Mahasiswa Melalui Financial Technology, Literasi Keuangan, Gaya Hidup, Dan Pendapatan Orang Tua Sumari, Jenita; Parastri, Desirianingsih H; Shaleyanty, Eka P.C
ACE: Accounting Research Journal Vol 5 No 2 (2025): December
Publisher : Fakultas Ekonomi dan Bisnis Universitas Papua

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Abstract

ABSTRACT This study examines the influence of financial technology usage, lifestyle, financial literacy, and parental income on the financial behavior of students at the Faculty of Economics and Business, University of Papua. Employing a quantitative approach, data were gathered from 302 students using purposive sampling and analyzed with multiple linear regression. The findings reveal that financial technology, financial literacy, and parental income positively and significantly affect students’ financial behavior, while lifestyle has no significant impact. These results highlight the importance of technology adoption and financial knowledge in fostering prudent financial behavior among students, especially in regions with limited economic resources and financial access. The study’s scope is limited to one faculty and does not include mediating variables such as financial attitude or self-control. Future research should broaden the sample, incorporate qualitative methods, and consider additional variables like financial attitude and planning. The implications suggest that educational institutions and fintech providers should collaborate to enhance financial literacy programs and develop more responsive financial products tailored to students’ needs. Keywords: financial technology; financial literacy; parental income; student financial behavior; higher education
Social Media Marketing, Electronic Word of Mouth, and Trust in TikTok Shop Purchase Decisions Dedi, Selmi; Ramadhani, Andini Putri Sari; Saptomo, Yulius Heri; Sudarwadi, Dirarini; Malino, Marlina; Sumari, Jenita
Jurnal Manajemen Bisnis Vol. 13 No. 1 (2026): March
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33096/05az9v13

Abstract

This study investigates the effects of social media marketing and electronic word-of-mouth on purchase decisions in TikTok Shop, with trust as an intervening variable. The study addresses the limited emphasis on purchase decision in social commerce research and tests whether brand-generated and user-generated communication significantly shape consumer decision-making. The study employed a quantitative explanatory design using an online survey of 105 Generation Z respondents in Manokwari Regency who had previously purchased through TikTok Shop. Data were collected through a structured questionnaire and analyzed using Partial Least Squares Structural Equation Modeling to examine direct and indirect relationships among social media marketing, electronic word of mouth, trust, and purchase decision. The results show that social media marketing and electronic word-of-mouth both have positive and significant effects on trust and purchase decisions. Social media marketing exerts the strongest influence on trust, whereas electronic word of mouth has a stronger direct impact on purchase decisions. Trust also significantly affects purchase decisions and partially mediates both antecedent variables. The findings highlight that the purchase decision on TikTok Shop is shaped by the interaction among persuasive platform communication, peer evaluation, and consumer confidence, offering practical guidance for trust-oriented social commerce strategies and further research on decision behavior.
Co-Authors Anik Wuriasih Dedi, Selmi Malino, Marlina Parastri, Desirianingsih H Puspita, Faradilla Ramadhani, Andini Putri Sari Shaleyanty, Eka P.C Simanjuntak, Verawati Sudarwadi, Dirarini Tiong, Piter Yulius Heri Saptomo Yulius Heri Saptomo