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FUNDAMENTAL TERHADAP TRADING VOLUME ACTIVITY PADA PERUSAHAAN INDUSTRI TRANSPORTASI LAUT DAN PERIKANAN DI BURSA EFEK INDONESIA Ristanti Akseptori, Norromadani Yuniati, Puspita Indah Kurniasari
Jurnal Teknologi dan Terapan Bisnis Vol. 1 No. 2 (2018): Vol 1 No 2 (2018): Jurnal Teknologi dan Terapan Bisnis
Publisher : UPPM Akademi Komunitas Semen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.0301/jttb.v1i2.41

Penelitian ini bertujuan untuk menganalisa apakah terdapat pengaruh kinerja keuangan Return on Asset (ROA), Return on Equity (ROE), Debt to Equity Ratio (DER), Total Asset Turnover (TATO) dan Earning per Share (EPS) terhadap trading volume activity (TVA) pada perusahaan sektor industri transportasi laut dan perikanan yang terdaftar di Bursa Efek Indonesia periode 2012-2016. Sampel penelitian ini diperoleh dengan metode purposive sampling. Berdasarkan kriteria, didapatkan 13 perusahaan transportasi laut dan 3 perusahaan perikanan yang menjadi sampel penelitian. Alat uji statistik yang digunakan dalam penelitian ini adalah uji statistika deskriptif, pengujian asumsi klasik, dan pengujian hipotesis menggunakan uji statistik inferensial (analisis regresi linear berganda). Hasil penelitian menunjukkan bahwa Return on Asset (ROA), Return on Equity (ROE), Debt to Equity Ratio (DER), Total Asset Turnover (TATO), Earning per Share (EPS) secara parsial dan simultan tidak berpengaruh signifikan terhadap trading volume activity

FUNDAMENTAL TERHADAP TRADING VOLUME ACTIVITY PADA PERUSAHAAN INDUSTRI TRANSPORTASI LAUT DAN PERIKANAN DI BURSA EFEK INDONESIA Ristanti Akseptori, Norromadani Yuniati, Puspita Indah Kurniasari
Jurnal Teknologi dan Terapan Bisnis Vol. 1 No. 2 (2018): Vol 1 No 2 (2018): Jurnal Teknologi dan Terapan Bisnis
Publisher : Program Studi Teknologi Informasi

Penelitian ini bertujuan untuk menganalisa apakah terdapat pengaruh kinerja keuangan Return on Asset (ROA), Return on Equity (ROE), Debt to Equity Ratio (DER), Total Asset Turnover (TATO) dan Earning per Share (EPS) terhadap trading volume activity (TVA) pada perusahaan sektor industri transportasi laut dan perikanan yang terdaftar di Bursa Efek Indonesia periode 2012-2016. Sampel penelitian ini diperoleh dengan metode purposive sampling. Berdasarkan kriteria, didapatkan 13 perusahaan transportasi laut dan 3 perusahaan perikanan yang menjadi sampel penelitian. Alat uji statistik yang digunakan dalam penelitian ini adalah uji statistika deskriptif, pengujian asumsi klasik, dan pengujian hipotesis menggunakan uji statistik inferensial (analisis regresi linear berganda). Hasil penelitian menunjukkan bahwa Return on Asset (ROA), Return on Equity (ROE), Debt to Equity Ratio (DER), Total Asset Turnover (TATO), Earning per Share (EPS) secara parsial dan simultan tidak berpengaruh signifikan terhadap trading volume activity

DINAMIKA KEBIJAKAN INFLASI DAN SUKU BUNGA TERHADAP KINERJA PERIKANAN INDONESIA Ristanti Akseptori; R.A. Norromadani Yuniati; Danis Maulana; Wafi Iqbal Wahyutama
Jurnal Ilmu Manajemen Vol 10 No 4 (2022)
Publisher : UNESA In Collaboration With APSMBI (Aliansi Program Studi dan Bisnis Indonesia)

Gross Domestic Product (GDP) as a representation of Indonesia's fisheries performance showed a positive trend from 2011 to 2020. Supportive economic policies are needed to make the fisheries sector the prime mover of national economic development. One of the economic policies is monetary policy. This study aimed to analyze the effect of monetary policy through inflation and interest rates on fishery GDP. The analytical methods used are the Cointegration test and Vector Error Correction Model (VECM). Secondary data were obtained from the Central Statistics Agency, the Indonesian Bank, and the Ministry of Maritime Affairs and Fisheries for the 2011-2020 quarterly. The results showed that inflation and interest rates had no significant effect on Fishery GDP in the short term. Low and stable inflation growth in the long term affects Fishery GDP. Interest Rate did not affect Fishery GDP in the short and long term. This research implies that monetary policy through inflation and interest rates needs to be considered by Bank Indonesia in maintaining macroeconomic stability and financial system stability, as well as encouraging economic growth while considering the dynamics of the global and domestic economy.

Study of Comparison of Stock Performance Before And After Doing Split Stock In Go Public Companies That Are Listing on The Idx Period 2013 – 2015 Yuniati, R.A. Norromadani; Agatha Putri, Mirza Safitri; Rabbani, Latof Syeikhur
Aptisi Transactions On Technopreneurship (ATT) Vol 2 No 1 (2020): March
Publisher : Pandawan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34306/att.v2i1.48

This study aims to determine the difference in abnormal return, trading volume activity, and security return variability before and after the stock split announcement on companies listed on the Indonesia Stock Exchange for the period 2013 - 2015. Testing the information content will be done by looking at differences in average abnormal return, average security return variability and average trading volume activity five days before and five days after the announcement of the stock split. The data analysis method that will be used is descriptive statistical analysis and different tests before and after the stock split announcement using the Wilcoxon signed rank test. The results of this study indicate that there are significant abnormal return differences before and after the stock split announcement, there is no significant difference in trading volume activity before and after the stock split announcement, and there is no significant difference in security return variability before and after the stock split announcement.

Analisis Pasar Perancangan Website Geographical Information System Potensi Bisnis Perikanan Tangkap Jatim Anisyah Tri Milenia; Ristanti Akseptori; R.A. Norromadani Yuniati
Proceeding Maritime Business Management Conference MBMC: Proceeding Maritime Business Management Conference 2022
Publisher : Program Studi D4-Manajemen Bisnis, Jurusan Teknik Bangunan Kapal, Politeknik Perkapalan Negeri Surabaya

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GIS Cluster of Fisheries Business Strategy for East Java is a visual map design based on the Geographical Information System (GIS) website that presents the potential and business strategies to capture fisheries in East Java Province. Market analysis is used to assess the feasibility of market aspects using the dimensions of market potential, competitors, segmentation targeting and positioning, interests for business actors, income and business model canvas. The research methodology was descriptive qualitative using primary and secondary data. The results obtained from the market aspect with an overall average score on 3 dimensions indicated that respondents tend to agree that GIS design will have a positive impact on business actors. The East Java Fisheries Business Strategy Cluster GIS had a positioning, which was a superior feature by grouping information and data to find out the capture fisheries business strategy. Based on the results of the market analysis on the GIS system, it was said to be feasible in terms of each dimension.

PENGARUH EARNING MANAJEMEN MEMEDIASI HUBUNGAN ANTARA GOOD CORPORATE GOVERNANCE DAN KINERJA PERUSAHAAN Bahrul Ilmi Arief Sayyidi; R.A Norromadani Yuniati; Danis Maulana
Proceeding Maritime Business Management Conference MBMC: Proceeding Maritime Business Management Conference 2022
Publisher : Program Studi D4-Manajemen Bisnis, Jurusan Teknik Bangunan Kapal, Politeknik Perkapalan Negeri Surabaya

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Growth of Indonesia's maritime industry has grown rapidly, seen from increase number of domestic ships and loading unloading of goods. Development company will certainly followed by the amount demands from company's stakeholders, so optimization performance is expected to increase value oriented for all parties. Data shows in last 2 years, stock prices of most industries have decreased. This indicates company's performance decreases when demands of the company's stakeholders are high. One way to improve company performance is by implementing good corporate governance (GCG). This study aims to analyze effect of GCG implementation on company performance in sea transportation sub-sector listed on IDX during 2018 - 2020. Research data sources were obtained from IDX and websites of 15 sample companies using purposive sampling method. Statistical test technique used is SEM-PLS with Outer and Inner model. Results of this study indicate that implementation of GCG has a significant negative effect on company performance, The implementation of GCG has no effect on earning management. Earning management has a positive effect on company performance, and earnings management doesn’t mediate relationship between implementation of GCG on company performance. Because implementation of GCG is not optimal, so company tends to be opportunistic and prioritizes itsreputation.

LEVERAGE SEBAGAI VARIABEL MODERATING PENGARUH TAX MINIMIZATION TERHADAP TRANSFER PRICING PERUSAHAAN MULTINASIONAL Catur Adi Nugroho; R.A Norromadani Yuniati; Irma Rustini Aju
Proceeding Maritime Business Management Conference MBMC: Proceeding Maritime Business Management Conference 2022
Publisher : Program Studi D4-Manajemen Bisnis, Jurusan Teknik Bangunan Kapal, Politeknik Perkapalan Negeri Surabaya

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The value of international trade in Indonesia shows an increasing trend in 2015-2021. This should be able to increase international trade tax revenues. However, the state has the potential to lose tax revenues due to transfer pricing practices. This study aims to axamine and analyze leverage as a moderating variable of the effect tax minimization on transfer pricing of multinational companies. This study uses quantitative data. The object of research is the energy, infrastructure, transportation and logistics sector companies listed on the Indonesia Stock Exchange for the 2015-2021 period. Sampling used purposive sampling technique so that eight multinational companies were obtained as research samples. Data were analyzed using Moderated Regression Analysis and simple regression analysis. The result show that tax minimization has a positive effect on transfer pricing decisions. The existence of asymmetric information makes management take advantage of gaps in tax regulations between different countries to decide on transfer pricing. Leverage moderates the effect of tax minimization on transfer pricing decisions. Positive accounting theory explains that companies that have debt will be more aggressive in tax minimization.

ANALISA PENGARUH KOMPENSASI TERHADAP KINERJA KARYAWAN DENGAN MRA (STUDI KASUS PADA GALANGAN KAPAL DI SIDOARJO) Widya Indraswari; R.A Norromadani Yuniati; Ristanti Akseptori
Proceeding Maritime Business Management Conference MBMC: Proceeding Maritime Business Management Conference 2022
Publisher : Program Studi D4-Manajemen Bisnis, Jurusan Teknik Bangunan Kapal, Politeknik Perkapalan Negeri Surabaya

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This company is a company in the shipping industry located in Sidoarjo, East Java. The purpose of this study was to determine the influence of compensation and job satisfaction on employee performance which is moderated by job satisfaction. This type of research is a quantitative research with a causal approach. The sample in this study amounted to 34 employees with purposive sampling technique. Data collection techniques used were interviews and questionnaires (questionnaires). The statistical test technique used was Moderated Regression Analysis (MRA). The results showed that compensation had no partial and significant effect on performance with the results of the t statistical test calculation of 0.063 and job satisfaction did not moderate compensation on performance with the results of MRA test calculation of 0.686. Therefore, company should manage their human resources in oder to optimize performance.

ANALISIS PERBANDINGAN MODEL PREDIKSI FINANCIAL DISTRESS PADA PERUSAHAAN SUB SEKTOR TRANSPORTASI LAUT Izzati Ramadhani; R.A. Norromadani Yuniati; Irma Rustini Aju
Proceeding Maritime Business Management Conference MBMC: Proceeding Maritime Business Management Conference 2023
Publisher : Program Studi D4-Manajemen Bisnis, Jurusan Teknik Bangunan Kapal, Politeknik Perkapalan Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33863/mbmc.v2i2 2985-379.2578

Financial distress is the financial difficulty experienced by a company to cover its obligations, starting with mild difficulties to more serious difficulties. Various analyzes have been developed to predict the early bankruptcy of companies, for example, the Altman ZScore Model, Springate, Zmijewski, Grover, Ohlson, Fulmer, and so on. This study uses the Springate, Grover, and Zmijewski models. This study aims to determine the difference between the Springate, Grover and Zmijewski models in predicting financial distress in sea freight transportation sub-sector companies in Indonesia. The population in this study were 28 companies and 9 companies were used as samples based on purposive sampling technique. This study uses Wilcoxon Signed Ranked with the help of the SPSS program to compare the three models, and the results obtained are that there are differences between the Springate and Grover models, there are differences between the Springate and Zmijewski models, but there are no differences between the Grover and Zmijewski models. The existenceof significant differences in financial distress prediction models can be taken into consideration in choosing a good prediction model

KOMISARIS INDEPENDEN SEBAGAI PEMODERASI PENGARUH LIKUIDITAS, LEVERAGE, DAN FIRM SIZE TERHADAP AGRESIVITAS PAJAK Erlinda Faridah Putri Priyanti; Irma Rustini Aju; R.A. Norromadani Yuniati
Proceeding Maritime Business Management Conference MBMC: Proceeding Maritime Business Management Conference 2023
Publisher : Program Studi D4-Manajemen Bisnis, Jurusan Teknik Bangunan Kapal, Politeknik Perkapalan Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33863/mbmc.v2i2 2985-379.2588

The realization of tax revenues in Indonesia for 2017-2022 shows a tendency not to reach the predetermined targets. This is because not a few companies assume that paying taxes can reduce profits so that they take advantage of the weaknesses or gaps (grey areas) that have been regulated in the tax law, namely by taking tax aggressiveness. This study aims to examine and analyze the effect of liquidity, leverage, and firm size on tax aggressiveness with independent commissioners as moderating variables in the energy, infrastructure, transportation and logistics sectors listed on the Indonesia Stock Exchange for the 2017- 2022 period. Sampling used a non-probability sampling method with a purposive sampling technique so that there were thirteen companies as research samples. Data were analyzed using multiple linear regression analysis and Moderated Regression Analysis (MRA). The results showed that liquidity, leverage, and firm size have a negative effect on tax aggressiveness. Independent commissioners do not moderate the effect of liquidity on tax aggressiveness, while independent commissioners moderate the effect of leverage and firm size on tax aggressiveness.

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