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All Journal Media Mahardhika Economics and Digital Business Review Balance : Jurnal Akuntansi dan Manajemen Lensa Ilmiah: Jurnal Manajemen dan Sumberdaya Business Management Jurnal Akuntansi Manado (JAIM) Indo-Fintech Intellectuals: Journal of Economics and Business Advances in Management & Financial Reporting JER SENMEA J-CEKI Atestasi : Jurnal Ilmiah Akuntansi
Sumarni Sumarni
sekolah tinggi ilmu ekonomi yapis
Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Social Sciences

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NILAI PERUSAHAAN : EFEK DARI DEBT TO ASSET, LIQUIDITY DAN INTELLECTUAL CAPITAL DI MEDIASI OLEH RETURN ON ASSET: (Studi Empiris Pada Perusahaan Wholesaler and retailer Yang Terdaftar Di BEI Periode Tahun 2014-2017) Sumarni Sumarni; Abdul Halim; Djuni Farhan
Media Mahardhika Vol. 18 No. 3 (2020): May 2020
Publisher : STIE Mahardhika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/mahardika.v18i3.169

Abstract

This research aims to test and explain the influence of Debt To Asset, Liquidity and Intellectual Capital against Return On Asset. Both the influence of langsungDebt To Asset, Liquidity and Intellectual CAPITATERHADAP corporate values as well as the indirect influence of Debt To Asset, Liquidity and Intellectual Capital towards the company's value through Return On Asset. Sampling techniques of this study using the purposive sampling method. The data used is quantitative data in the form of annual financial statements listed on the Indonsia Stock Exchange. The independent variables in this study are DEBT To Asset, Liquidity also Intellectual Capital and corporate values as dependent variables as well as Return On Asset as mediation variables with total samples that meet the research criteria as many as 18 companies of Wholesaler and retailer period 2014 S/d 2017 and analysis of data using path analysis. The results of this study show that Debt To Asset, Liquidity and Intellectual Capital have an effect on Return On Asset. As well as directly Debt To Asset, Liquidity and Intellectual Capital are influential in the company's value. Also indirectly Debt To Asset, Liquidity and Intellectual Capital affect the value of the company through Return On Asset.
NILAI PERUSAHAAN : EFEK DARI DEBT TO ASSET, LIQUIDITY DAN INTELLECTUAL CAPITAL DI MEDIASI OLEH RETURN ON ASSET.: (Studi Empiris Pada Perusahaan Wholesaler and retailer Yang Terdaftar Di BEI Periode Tahun 2014 - 2017) Sumarni Sumarni; Abdul Halim; Djuni Farhan
Media Mahardhika Vol. 20 No. 1 (2021): September 2021
Publisher : STIE Mahardhika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/mahardika.v20i1.331

Abstract

Penelitian ini bertujuan untuk menguji dan menjelaskan pengaruh Debt To Asset, Liquidity Dan Intellectual Capital Terhadap Return On Asset. Baik Pengaruh langsungDebt To Asset, Liquidity Dan Intellectual Capitaterhadap Nilai Perusahaan Serta pengaruh tidak langsung Debt To Asset,Liquidity Dan Intellectual Capital terhadap Nilai Perusahaan melalui Return On Asset.Teknik pengambilan sampel penelitian ini menggunakan metode purposive sampling.Data yang digunakan adalah data kuantitatif berupa laporan keuangan tahunan yang terdaftar di Bursa Efek Indonsia. Adapun Variabel Independen dalam penelitian ini yaitu Debt To Asset, Liquidity juga Intellectual Capital dan Nilai Perusahaan sebagai variabel dependen serta Return On Asset sebagai variabel mediasi dengan total sampel yang memenuhi kriteria penelitian sebanyak 18 perusahaan sektor Wholesaler and retailer periode 2014 s/d 2017 dan dilakukan analisis datanya menggunakan analisis jalur (path analysis).Hasil penelitian ini menunjukkan bahwa Debt To Asset, Liquidity Dan Intellectual Capital berpengaruh terhadap Return On Asset. Serta Secara langsung Debt To Asset, Liquidity Dan Intellectual Capital berpengaruh terhada Nilai Perusahaan. Juga secara tidak langsung Debt To Asset, Liquidity Dan Intellectual Capital berpengaruh terhadap Nilai Perusahaan melalui Return On Asset.
Faktor-Faktor Yang Mempengaruhi Pencegahan Kecurangan Dengan Modal Intelektual Sebagai Variabel Mediasi Sumarni Sumarni; Rizky Ramadhan
Jurnal Akuntansi Manado (JAIM) Volume 5. Nomor 3. Desember 2024
Publisher : Fakultas Ekonomi Universitas Negeri Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53682/jaim.vi.10456

Abstract

This research aims to analyze the relationship between individual morality, organizational culture and the whistleblowing system with intellectual capital as a mediating variable in villages in Woja District. This type of explanatory research uses a saturated sampling technique for 140 village officials, the data source uses primary data and data analysis uses the SmartPLS-SEM tool. The research show that organizational culture has a positive influence on fraud prevention, while individual morality, the whistleblowing system and intellectual capital have a negative influence on fraud prevention. The contribution of this research is regarding the importance of the village office in Woja District considering the educational background of village officials to influence the prevention of fraud because preventing fraud in the village can contribute to ensuring that village funds are right on target and are not misused, improving the welfare of village communities, preventing tendencies towards fraud.
PENGARUH PENGALAMAN KERJA, INDEPENDENSI, OBJEKTIVITAS, INTEGRITAS, DAN KOMPETENSI TERHADAP KUALITAS HASIL AUDIT Subhan, Ega Saiful; Wahyuni, Sri; Mahmud; Sumarni
Prosiding Seminar Nasional Manajemen, Ekonomi dan Akuntansi Vol. 9 (2024): PROSIDING SEMINAR NASIONAL MANAJEMEN, EKONOMI DAN AKUNTANSI 2024
Publisher : Universitas Nusantara PGRI Kediri

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

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh pengalaman kerja, independensi, objektivitas, integritas, dan kompetensi terhadap kualitas hasil audit di Inspektorat Kabupaten Dompu. Metode kuantitatif dengan populasi 37 auditor. Teknik pengambilan sampel menggunakan teknik sampling jenuh, teknik analisis . SPSS Statistics versi 25. Hasil uji parsial (uji t) variabel pengalaman kerja tidak berpengaruh terhadap variabel Kualitas Hasil Audit, independensi tidak pengaruh terhadap variabel kualitas hasil audit, objektivitas tidak pengaruh terhadap kualitas Hasil Audit, integritas tidak pengaruh terhadap kualitas hasil audit, kompetensi berpengaruh positif dan signifikan terhadap kualitas hasil audit. Secara simultan (uji f) variabel pengalaman kerja, independensi, objektivitas, integritas, dan kompetensi secara simultan memiliki pengaruh terhadap kualitas hasil audit dengan nilai f hitung 31,991 > f tabel 2,52 dan nilai signifikansi 0 < 0,05. Dan pengaruh variabel X terhadap variabel Y sebesar 83,8% selebihnya dipengaruhi oleh variabel lain.
Pengaruh Penerapan Sistem Informasi Akuntansi, Kualitas Sumber Daya Manusia Dan Sistem Pengendalian Internal Terhadap Kualitas Laporan Keuangan Wahtan, Aenul; Hayat, Nurul; Sumarni, Sumarni
Advances in Management & Financial Reporting Vol. 3 No. 3 (2025): June - September
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/amfr.v3i3.530

Abstract

Tujuan: Penelitian ini bertujuan untuk menganalisis pengaruh penerapan sistem informasi akuntansi, kualitas sumber daya manusia, dan sistem pengendalian internal terhadap kualitas laporan keuangan pada Inspektorat Kabupaten Dompu. Metode Penelitian: Penelitian ini menggunakan pendekatan kuantitatif dengan metode asosiatif. Teknik pengambilan sampel yang digunakan adalah sampling jenuh dengan jumlah responden sebanyak 76 pegawai. Data dikumpulkan melalui kuesioner, wawancara, dan observasi, kemudian dianalisis menggunakan regresi linier berganda untuk mengetahui pengaruh parsial dan simultan antar variabel. Hasil dan Pembahasan: Hasil penelitian menunjukkan bahwa secara parsial, penerapan sistem informasi akuntansi tidak berpengaruh signifikan terhadap kualitas laporan keuangan. Sebaliknya, kualitas sumber daya manusia dan sistem pengendalian internal memiliki pengaruh yang signifikan. Secara simultan, ketiga variabel tersebut secara bersama-sama berpengaruh signifikan terhadap kualitas laporan keuangan. Nilai koefisien determinasi menunjukkan bahwa 36,3% variasi dalam kualitas laporan keuangan dijelaskan oleh ketiga variabel, sementara sisanya dijelaskan oleh variabel lain di luar model penelitian ini. Implikasi: Penelitian ini menekankan pentingnya peningkatan kualitas sumber daya manusia dan penguatan sistem pengendalian internal sebagai langkah strategis dalam meningkatkan kualitas laporan keuangan sektor publik.
Implementasi Good Government Sebagai Upaya Pencegahan Fraud Dalam Pengelolaan Keuangan Desa Purnami, Serli Dwi; Ramadhan, Muh Syahru; Sumarni, Sumarni
J-CEKI : Jurnal Cendekia Ilmiah Vol. 4 No. 4: Juni 2025
Publisher : CV. ULIL ALBAB CORP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/jceki.v4i4.9818

Abstract

Implementasi good government dalam pengelolaan keuangan desa sangat penting untuk pencegahan fraud dan meningkatkan kepercayaan Masyarakat. Penelitian ini bertujuan untuk mengetahui bagaimana pemerintah desa mengimplementasikan good government dalam pengelolaan keuangan desa dan bagaimana Upaya pencegahan fraud dilakukan. Metode yang digunakan dalam penelitian ini kualitatif dengan tehnik analisi data yaitu wawancara kepada para informan terkait. Hasil penelitian menunjukkan bahwa pemerintah desa telah menerapkan good government Dalam pengelolaan keuangan desa, yaitu partisipasi, transparansi, dan akuntabilitas. Upaya pencegahan fraud dilakukan dengan memastikan bahwa kegiatan desa sesuai dengan peraturan perundang-undangan yang berlaku. Penelitian ini merekomendasi bahwa pemerintah desa perlu terus meningkatkan transparansi dan akuntabilitas serta melibatkan partisipasi Masyarakat dalam pengelolaan keuangan desa. 
Implementasi Manajemen Mutu dalam Meningkatkan Mutu Kinerja Tata Usaha SDN No.1 Dompu Wahyuni, Sri; Mansyuri , M. Ikhwan; Sumarni, Sumarni
Indo-Fintech Intellectuals: Journal of Economics and Business Vol. 5 No. 2 (2025): Indo-Fintech Intellectuals: Journal of Economics and Business (2025)
Publisher : Lembaga Intelektual Muda (LIM) Maluku

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54373/ifijeb.v5i2.2838

Abstract

This research aims to determine the implementation of quality management in improving the quality of administrative performance of SDN NO 01 DOMPU. The research method used in this research is qualitative research, with a descriptive approach. Generally, qualitative data collection techniques in this research that are often used by social researchers include; observations, interviews and literature studies or library studies (documentation) to SDN NO 01 DOMPU. The informants consisted of the school principal, head of administration, administrative staff and teachers. Based on the research results, strategies are needed to increase administrative knowledge and competence. The general results of the research are that SDN NO 01 DOMPU has implemented quality management to improve the quality of administrative performance very well, covering several aspects such as leadership, management, curriculum, learning, evaluation and cooperation, but training, development, workshops and seminars are still needed, as well as monitoring all administrative equipment or staff within SDN NO 01 Dompu to improve the quality of administrative performance
Strategi Inovasi Bisnis untuk Meningkatkan Daya Saing dan Pertumbuhan UMKM di Eral Digital 4.0 pada Cafe Laberka Dompu Afriyanti, Nur; Mansyuri, M. Ikhwan; Sumarni, Sumarni
Indo-Fintech Intellectuals: Journal of Economics and Business Vol. 5 No. 2 (2025): Indo-Fintech Intellectuals: Journal of Economics and Business (2025)
Publisher : Lembaga Intelektual Muda (LIM) Maluku

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54373/ifijeb.v5i2.2882

Abstract

The digital era 4.0 has brought significant changes to the business world, including for Micro, Small, and Medium Enterprises (MSMEs). It is a key factor in increasing the competitiveness and growth of MSMEs, especially in the culinary industry such as Cafe Laberka Dompu. This study aims to analyze the business innovation strategy implemented by Cafe Laberka Dompu in facing the challenges of the digital era 4.0. The research approach used is qualitative with a case study method. Data were collected through in-depth interviews, direct observation, and document analysis. The results of the study show that Cafe Laberka Dompu implements various innovation strategies, including digital marketing, utilization of e-commerce platforms, product development based on consumer trends, and improving technology-based services. Supporting factors for the success of business innovation include adaptation to technology, creativity in product development, and customer involvement in the innovation process. This study provides insight for other MSMEs to adopt innovation strategies to increase competitiveness and business growth in the digital era.
Analisis Strategi Pengembangan Home Industry Woko Kretek (WK) Dalam Meningkatkan Pendapatan di Desa Woko Kecamatan Pajo Kabupaten Dompu Haryanto, Dedi; Mulyati, Mulyati; Sumarni, Sumarni
Indo-Fintech Intellectuals: Journal of Economics and Business Vol. 5 No. 2 (2025): Indo-Fintech Intellectuals: Journal of Economics and Business (2025)
Publisher : Lembaga Intelektual Muda (LIM) Maluku

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54373/ifijeb.v5i2.2894

Abstract

This study aims to analyze the development strategy of Woko Kretek (WK) Home Industry in increasing income in Woko Village, Pajo District, Dompu Regency. This research was conducted in Woko Village, Pajo District, Dompu Regency with the research subjects being Home Industry owners and employees. The data analysis technique used is qualitative descriptive analysis. With the type of research using field research. The results of this study show 1). The development strategy carried out at Home Industry Woko Kretek (WK) is to increase income by selecting raw materials, creating quality products, setting affordable prices, developing human resources, increasing marketing. 2). Support and obstacles for Home Industry supporters are the support of facilities from the government, abundant and cheap raw materials. The inhibiting factors are the presence of illegal cigarette competition and limited capital
Performance Analysis of Inner Village Office Employees Providing Administrative Services to Community (Study at the Kareke Village Office, Dompu Regency) Pardan, M. Wildan; Samsudin, Samsudin; Sumarni, Sumarni
Business Management Vol 4, No 2 (2025): Business Management Mei
Publisher : Lembaga Penelitian dan Pendidikan (LPP) Mandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58258/bisnis.v4i2.8710

Abstract

This study aims to determine the performance of Kareke Village Office employees in providing Administrative Services to the community. Qualitative Descriptive Research Method with a sample of 7 people consisting of the Village Head and several Staff and the community domiciled in Kareke Village, the sampling technique using purposive sampling. The results of the study indicate that in general the performance of employees at the Kareke Village Office is quite good, but there are still several obstacles, including the limited number of employees, lack of ongoing training, and inadequate facilities. Several aspects of service such as speed, accuracy, and friendliness in serving the community have been running, but in terms of service consistency and provision of information, improvements are still needed. Factors that support employee performance include the commitment of the Village apparatus and a fairly solid working relationship between employees. While the inhibiting factors include the lack of human resources and the limited Village budget
Co-Authors AA Sudharmawan, AA Abdul Halim Abdul Halim Afriyanti, Nur Dedi Haryanto Djuni Farhan Fadila, Nurul Eka Hayat, Nurul INDRA HERMAWAN Irwansyah Irwansyah Mansyuri , M. Ikhwan Mansyuri, M. Ikhwan Marlina Marlina Mulyati Mulyati Pardan, M. Wildan Purnami, Serli Dwi Ramadhan, Muh Syahru Rimas, Rimas Rizky Ramadhan Rubiyanti, Desi Samsudin Samsudin Sri Wahyuni St Jaena Subhan, Ega Saiful Suci Apriani Suhada Suhada, Suhada Su’ara, Asy Syamsudin Wahtan, Aenul Wardiati, Wardiati Yeye Suhaety