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All Journal Equator Journal of Management and Entrepreneurship Jurnal Administrasi Publik Management and Economics Journal (MEC-J) Community Development Journal: Jurnal Pengabdian Masyarakat Coopetition : Jurnal Ilmiah Manajemen Jurnal Pengabdian kepada Masyarakat juremi: jurnal riset ekonomi Media Bina Ilmiah
Garnis Irawanti
Sekolah Tinggi Ilmu Ekonomi Sampit
Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Public Health Social Sciences Other

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The determinants of hedging and firm value: an empirical study in mining companies listed on Indonesia stock exchange Irawanti, Garnis; Moeljadi, Moeljadi; Indrawati, Nur Khusniyah
MEC-J (Management and Economics Journal) Vol 2, No 2 (2018)
Publisher : Faculty of Economics, State Islamic University of Maulana Malik Ibrahim Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (858.946 KB) | DOI: 10.18860/mec-j.v0i1.5017

Abstract

This study aims to determine the determinant factors in the company's hedging decisions and to determine whether the activities of corporate hedging decisions through derivative instruments provide increased value for the company. The sample consisted of 33 mining companies listed on Indonesia Stock Exchange during 2011-2015 period. The method used in this study is logistic regression and independent sample t-test. The result of logistic regression by using variable of financial distress, underinvestment cost, and size showed a positive correlation to corporate hedging decision. Meanwhile, by using an independent sample t-test found that the company's hedging decisions significantly affect the value of firms and the companies with hedging decision activity through derivative instruments have more superior value than companies by using natural hedging decisions. 
Implementasi Program Kemitraan Perkebunan Kelapa Sawit Berbasis Masyarakat Petani (Studi di PT.Mustika Sembuluh dan Koperasi Bita Maju Bersama Desa Pondok Damar, Kecamatan Mentaya Hilir Utara, Kabupaten Kotawaringin Timur, Provinsi Kalimantan Tengah) Irawanti, Garnis
Jurnal Administrasi Publik Vol 2, No 10 (2014)
Publisher : Jurusan Administrasi Publik, Fakultas Ilmu Administrasi, Universitas Brawijaya

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Abstract

Abstract: The Implementation of Partnership Program of Farmer Community Based Palm Oil Plantation (Study at PT. Mustika Sembuluh and Cooperative Bita Maju Bersama at Pondok Damar Village, Kecamatan Mentaya Hilir Utara, Kabupaten Kotawaringin Timur, Central Kalimantan Province). The development of palm oil plantation enterprises in Kotawaringin Timur District is an important agenda because their existence in Kotawaringin Timur District has been the guarantee economic development and dramatic opportunities for employment. However, in other hand, the presence of oil palm plantation enterprises has triggered a conflict of land or environment. The government of Kotawaringin Timur District, therefore, sets a policy functioned to act as the deterrent of conflict between the society and palm oil plantation enterprises. This policy is the Local Regulation of Kotawaringin Timur District No. 20 of 2012 about Plantation Enterprises through Partnership Pattern. This research is aimed to describe the implementation of partnership program in the farmer society-based  palm oil  plantation by PT.Mustika Sembuluh and Cooperative Bita Maju Bersama in Pondok Damar Village. Research type is qualitative descriptive. The implementation of partnership program by PT. Mustika Sembuluh and Cooperative Bita Maju Bersama in Pondok Damar Village can be said as successful and has been suitable to the collectively agreed MoU. Keywords: implementation public policy, partnership, palm oil plantation Abstrak: Implementasi Program Kemitraan Perkebunan Kelapa Sawit Berbasis Masyarakat Petani (Studi di PT.Mustika Sembuluh dan Koperasi Bita Maju Bersama Desa Pondok Damar, Kecamatan Mentaya Hilir Utara, Kabupaten Kotawaringin Timur, Provinsi Kalimantan Tengah). Perkembangan perusahaan perkebunan kelapa sawit di Kabupaten Kotawaringin Timur saat ini menjadi agenda penting. Hal ini dikarenakan keberadaan perusahaan perkebunan kelapa sawit di Kabupaten Kotawaringin Timur akan menjamin pertumbuhan ekonomi dan peluang tenaga kerja yang pesat. Namun disatu sisi keberadaan perusahaan perkebunan kelapa sawit menimbulkan konflik lahan ataupun lingkungan. Untuk itu Pemerintah Kabupaten Kotawaringin Timur  membuat sebuah kebijakan yang berfungsi untuk peredam konflik, yaitu Perda Kabupaten Kotim Nomor 20 Tahun 2012 tentang Usaha Perkebunan dengan Pola Kemitraan. Penelitian ini bertujuan untuk mendeskripsikan implementasi program kemitraan perkebunan kelapa sawit berbasis masyarakat petani yang dilakukan oleh PT.Mustika Sembuluh dengan Koperasi Bita Maju Bersama di Desa Pondok Damar. Penelitian ini menggunakan jenis penelitian deskriptif kualitatif. Implementasi program kemitraan perkebunan kelapa sawit yang dilakukan oleh PT.Mustika Sembuluh dengan Koperasi Bita Maju Bersama Desa Pondok Damar telah berhasil dan berjalan sesuai dengan MoU yang telah disepakati bersama.   Kata Kunci: implementasi kebijakan publik, kemitraan, perkebunan kelapa sawit 
Implementasi Program Kemitraan Perkebunan Kelapa Sawit Berbasis Masyarakat Petani (Studi di PT.Mustika Sembuluh dan Koperasi Bita Maju Bersama Desa Pondok Damar, Kecamatan Mentaya Hilir Utara, Kabupaten Kotawaringin Timur, Provinsi Kalimantan Tengah) Garnis Irawanti
Jurnal Administrasi Publik Vol. 2 No. 10 (2014)
Publisher : Jurusan Administrasi Publik, Fakultas Ilmu Administrasi, Universitas Brawijaya

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Abstract

Abstract: The Implementation of Partnership Program of Farmer Community Based Palm Oil Plantation (Study at PT. Mustika Sembuluh and Cooperative Bita Maju Bersama at Pondok Damar Village, Kecamatan Mentaya Hilir Utara, Kabupaten Kotawaringin Timur, Central Kalimantan Province). The development of palm oil plantation enterprises in Kotawaringin Timur District is an important agenda because their existence in Kotawaringin Timur District has been the guarantee economic development and dramatic opportunities for employment. However, in other hand, the presence of oil palm plantation enterprises has triggered a conflict of land or environment. The government of Kotawaringin Timur District, therefore, sets a policy functioned to act as the deterrent of conflict between the society and palm oil plantation enterprises. This policy is the Local Regulation of Kotawaringin Timur District No. 20 of 2012 about Plantation Enterprises through Partnership Pattern. This research is aimed to describe the implementation of partnership program in the farmer society-based  palm oil  plantation by PT.Mustika Sembuluh and Cooperative Bita Maju Bersama in Pondok Damar Village. Research type is qualitative descriptive. The implementation of partnership program by PT. Mustika Sembuluh and Cooperative Bita Maju Bersama in Pondok Damar Village can be said as successful and has been suitable to the collectively agreed MoU. Keywords: implementation public policy, partnership, palm oil plantation Abstrak: Implementasi Program Kemitraan Perkebunan Kelapa Sawit Berbasis Masyarakat Petani (Studi di PT.Mustika Sembuluh dan Koperasi Bita Maju Bersama Desa Pondok Damar, Kecamatan Mentaya Hilir Utara, Kabupaten Kotawaringin Timur, Provinsi Kalimantan Tengah). Perkembangan perusahaan perkebunan kelapa sawit di Kabupaten Kotawaringin Timur saat ini menjadi agenda penting. Hal ini dikarenakan keberadaan perusahaan perkebunan kelapa sawit di Kabupaten Kotawaringin Timur akan menjamin pertumbuhan ekonomi dan peluang tenaga kerja yang pesat. Namun disatu sisi keberadaan perusahaan perkebunan kelapa sawit menimbulkan konflik lahan ataupun lingkungan. Untuk itu Pemerintah Kabupaten Kotawaringin Timur  membuat sebuah kebijakan yang berfungsi untuk peredam konflik, yaitu Perda Kabupaten Kotim Nomor 20 Tahun 2012 tentang Usaha Perkebunan dengan Pola Kemitraan. Penelitian ini bertujuan untuk mendeskripsikan implementasi program kemitraan perkebunan kelapa sawit berbasis masyarakat petani yang dilakukan oleh PT.Mustika Sembuluh dengan Koperasi Bita Maju Bersama di Desa Pondok Damar. Penelitian ini menggunakan jenis penelitian deskriptif kualitatif. Implementasi program kemitraan perkebunan kelapa sawit yang dilakukan oleh PT.Mustika Sembuluh dengan Koperasi Bita Maju Bersama Desa Pondok Damar telah berhasil dan berjalan sesuai dengan MoU yang telah disepakati bersama.   Kata Kunci: implementasi kebijakan publik, kemitraan, perkebunan kelapa sawit 
Kecepatan Penyesuaian Leverage : Bukti Empiris Perusahaan Pertambangan di Indonesia Garnis Irawanti; Koko Safitri
Coopetition : Jurnal Ilmiah Manajemen Vol. 13 No. 2 (2022): Coopetition : Jurnal Ilmiah Manajemen
Publisher : Program Studi Magister Manajemen, Institut Manajemen Koperasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32670/coopetition.v13i2.1760

Abstract

This study aims to examine the speed of target adjustment and the company's leverage. Mining companies listed on the Indonesia Stock Exchange for the period 2015 to 2020 are the objects of this research, especially in terms of examining the factors that affect the speed of adjustment to the target leverage. This study uses a sample of 34 mining companies in conducting observations. This study uses a dynamic approach that takes into account the possible deviations between the actual leverage ratio and the company's targeted leverage ratio. The results of the study show that 1) the speed of leverage adjustment made by mining companies in Indonesia is still influenced by adjustments to the costs borne by the company, the adjustment time, and the process of making adjustments, even though leverage adjustment is very necessary in achieving company profitability. 2) Profitability has a significant effect on speed adjustment. This is because profitability is the main source of funding for the company. So it can be said that leverage adjustment requires an increase in profitability. 3) Firm size has a negative effect on the speed of adjustment. Consideration of the costs that will be faced by the company if making adjustments, is a reason for companies not to immediately make adjustments. 4) Company growth has a positive effect on speed adjustment. Companies with high growth, it is easier to change the composition of their capital structure by changing the composition of new capital 5) Distance has a negative effect on the speed of adjustment. The further the deviation (distance) between the target leverage and the actual leverage, the slower the adjustment made by the company.
MARKET REACTION BEFORE AND AFTER STOCK SPLIT Garnis Irawanti; Deky Prasetyo; Bio Ertanto; Mohamad Bastomi; Amalia Anggrayni
Juremi: Jurnal Riset Ekonomi Vol. 4 No. 6: Mei 2025
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53625/juremi.v4i6.10723

Abstract

The issuer believes that with the high stock price, it can make investors uninterested. Therefore, efforts that can be made by conducting a stock split which is based on the Trading Range Theory where the market assumes that by conducting a stock split it can keep stocks from being too expensive and more investors will invest. Signaling Theory states that a stock split is a tool for conveying more information about the company's prospects. This study aims to obtain empirical evidence regarding the comparison of Trading Volume Activity and Abnormal Return before and after the stock split announcement. The results of the Wilcoxon signed ranks test on the average Trading Volume Activity five days before and five days after the Stock split showed that there was a significant difference, while the results of the Paired Sample T-test for Abnormal Return showed a difference five days before and five days after the stock split. Based on the results of the study above, it can be concluded that there is a significant difference in Trading Volume Activity and Abnormal Return before and after the Stock Split. The suggestion that can be conveyed in this study is that not all information provided is valuable information so investors need to be able to sort out information as a consideration in decision making
PENDAMPINGAN PENERAPAN KASIR MINI STOK BERBASIS TEKNOLOGI DIGITAL PADA UMKM MIE SEUHAHHH DI SAMPIT Garnis Irawanti; Wendy waldianto; Bio Ertanto
J-ABDI: Jurnal Pengabdian kepada Masyarakat Vol. 5 No. 3: Agustus 2025
Publisher : Bajang Institute

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Abstract

Kegiatan Pengabdian Kepada Masyarakat tentang pendampingan usaha UMKM penerapan Kasir Mini Stock berbasis teknologi digital bertujuan untuk memberikan kemudahan dan akses teknologi digital pada proses penjualan di UMKM Mie Seuhahhh. Hal ini dikeranakan hanya 20% UMKM Indonesia yang telah mengadopsi teknologi digital. Survei yang sama mengungkapkan beberapa kendala utama yang dihadapi UMKM dalam adopsi teknologi digital. Sebanyak 40% UMKM mengaku memiliki akses terbatas terhadap teknologi, kemudian sebesar 30% UMKM mengaku kurang memiliki pemahaman tentang manfaat digitalisasi, dan sebanyak 30% UMKM mengaku keterbatasan sumber daya. Sehingga hal ini menjadi permasalahan utama juga bagi UMKM Mie Seuhahhh. Hasil dari kegiatan PKM ini menciptakan keberhasilan mengenai penggunaan aplikasi kasir mini stok yang didukung dengan mesin pencetak struk membuat pelayanan kasir pada Mie Seuhahh semakin cepat dan akurat. Hal ini membuat tingkat kepuasan pelanggan pun semakin positif dan pemilik serta karyawan Mie Seuhahhh dapat memperoleh tingkat efisiensi yang semakin tinggi dalam bidang pelayanan
PENGARUH DERIVATIF KEUANGAN DAN CAPITAL INTENSITY TERHADAP AKTIVITAS TAX AVOIDANCE Irawanti, Garnis
Equator Journal of Management and Entrepreneurship (EJME) Vol 12, No 2 (2024): Equator Journal of Management and Entrepreneurship
Publisher : Universitas Tanjungpura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26418/ejme.v12i2.76207

Abstract

Penelitian ini menggunakan data sekunder dengan menggunakan data peusahaan kelapa sawit yang terdaftar di Bursa Efek Indonesia periode 2020-2022. Penelitian ini menggunakan teknik purposive sampling. Data diuji menggunakan analisis regresi linier berganda.Hasil penelitian ini menunjukan bahwa uji-t variabel Derivatif Keuangan (X1) nilai thitung ttabel (3,986 1.73406) dan tingkat signifikan (0,001 0,050) maka Ho ditolak dan Ha terima, ini berarti variabel Derivatif Keuangan berpengaruh signifikan terhadap aktivitas tax avoidance. Uji t variabel Capital Intensity (X2) nilai thitung ttabel (6,210 1.73406) dan tingkat signifikan (0,000 0,050) maka Ho ditolak dan Ha diterima, ini berarti variabel Capital Intensity berpengaruh signifikan terhadap aktivitas Tax Avoidance. Sedangkan uji f diketahui bahwa fhitung ftabel (20,338 3,55) dengan tingkat signifikan 0,000 0,050 maka Ho ditolak dan Ha diterima, artinya variabel bebas yaitu Derivatif Keuangan (X1) Capital Intensity (X2) berpengaruh secara bersama-sama terhadap variabel terikat yaitu Aktivitas Tax Avoidance (Y).Sedangkan analisa korelasi (r) sebesar 0,833 hal ini menunjukkan korelasi sangat kuat antara Derivatif Keuangan(X1) dan Capital Intensity(X2) terhadap Tax Avoidance (Y) pada sektor perusahaan kelapa sawit yang terdaftar di Bursa Efek Indonesia periode 2020-2022. Analisa determinasi (R2) diperoleh R2 = 0,659 (65,9%). Hal ini mengungkapkan bahwa pengaruh Derivatif Keuangan (X1) dan Capital Intensity (X2) berpengaruh terhadap Tax Avoidance (Y) sebesar 65,9%. Sedangkan sisanya 34,1% dipengaruhi oleh variabel lain yang tidak dimasukan dalam penelitian ini seperti leverage, profitabilitas, dan lain sebagainya.
PELATIHAN DAN PEMBINAAN LAPORAN KEUANGAN UMKM SEDERHANA DAN APLIKASI BUKU KAS DI PRIMADONA SAMPIT Irawanti, Garnis; Adhim, Chairul
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 5 No. 4 (2024): Volume 5 No. 4 Tahun 2024
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v5i4.31012

Abstract

Salah satu wujud pelaksanaan Tri Darma Perguruan Tinggi adalah kegiatan pengabdian kepada masyarakat. Kegiatan ini dimaksud untuk memberikan pengetahuan dan keterampilan kepada masyarakat tentang “Pelatihan dan Pembinaan Laporan Keuangan UMKM Sederhana dan Aplikasi Buku Kas di Primadona Sampit’’. Hal ini karena beberapa permasalahan di Primadona Sampit masih minim literasi tentang penggunaan buku kas sederhana untuk mengetahui proses bisnis mereka, sehingga diperlukan pelatihan dan pembinaan mengenai edukasi pembuatan Laporan Keuangan UMKM sedeharna. Hasil kegiatan menunjukan bahwa terjadi peningkatan perkembangan fasilitas publik salah satunya yaitu pariwisata serta besarnya minat masyarakat untuk bekerja sama dan mengunjungi fasilitas tersebut sebagai sarana rekreasi keluarga. Dengan demikian harapan dari kegiatan ini dapat bermanfaat dan dilakukan secara berkelanjutan untuk masa datang.
MARKET CONCENTRATION DAN BANK PERFORMANCE: BUKTI EMPIRIS DARI PERBANKAN KONVENSIONAL DI INDONESIA Garnis Irawanti; Vitasari Kusnaningrum; Koko Safitri
Media Bina Ilmiah Vol. 19 No. 3: Oktober 2024
Publisher : LPSDI Bina Patria

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Abstract

This study aims to analyze the effect of market concentration and asset growth on the financial performance of conventional banking in Indonesia listed on the Indonesia Stock Exchange (IDX) during the period 2020-2023. Market concentration refers to the extent to which the banking market is dominated by a small number of large banks. This study uses secondary data from the financial statements of conventional banks listed on the Indonesia Stock Exchange (IDX) during the period 2020-2023. A sample of 11 conventional banks that meet the criteria. The data analysis technique used is multiple linear regression analysis to test the research hypothesis. The results of the study indicate that market concentration and asset growth have a significant effect on banking financial performance. High market concentration can have a positive or negative impact on financial performance, depending on the competitive conditions and operational efficiency of the bank. Meanwhile, stable asset growth tends to strengthen the financial performance of banks by increasing operational scale and efficiency. These findings provide important insights for banking management and policy makers in formulating effective strategies to improve financial performance in a competitive market environment.
Co-Authors Amalia Anggrayni Bio Ertanto Chairul Adhim Deky Prasetyo Moeljadi Moeljadi, Moeljadi Mohamad Bastomi Nur Khusniyah Indrawati Safitri, Koko Vitasari Kusnaningrum Waldianto, Wendy