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All Journal Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Jurnal Bisnis dan Akuntansi Prosiding National Conference for Community Service Project International Journal of Educational Review, Law And Social Sciences (IJERLAS) Jurnal Akuntansi AKUNESA Zona Manajerial: Program Studi Manajemen (S1) Universitas Batam Conference on Management, Business, Innovation, Education and Social Sciences (CoMBInES)
Sumantri, Sumantri
Fakultas Ekonomi Dan Bisnis Universitas Batam
Religion Aerospace Engineering Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Physics Social Sciences Other

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MANFAAT RASIO KEUANGAN DALAM MEMPREDIKSI KEPAILITAN BANK NASIONAL SUMANTRI SUMANTRI; TEDDY JURNALI
Jurnal Bisnis dan Akuntansi Vol 12 No 1 (2010): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (71.14 KB) | DOI: 10.34208/jba.v12i1.160

Abstract

The aim of this research is to prove that CAMEL (capital, assets quality, management, earnings and liquidity) has significant effect to the bankruptcy using 68 registered bank in Bank Indonesia Directory from 2000 until 2005. This study uses CAMEL ratio according to Bank Indonesia regulation. Logit regression is used to test the hypothesis. The result shows only fixed asset to equity ratio, elimination of productive assets to productive assets ratio, return on asset, net interest margin, loan to deposit ratio have significant effect to the bankruptcy.
Analisis Faktor-faktor yang Mempengaruhi Pengungkapan Tanggung Jawab Sosial Perusahaan Pada Perusahaan yang Terdaftar di Bursa Efek Indonesia Hendi Hendi; Budi Harsono; Sumantri Sumantri; Silvia Sodia
Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Vol 5 No 2 (2022): Article Research Volume 5 Number 2, Juni 2022
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi Al-Washliyah Sibolga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36778/jesya.v5i2.881

Abstract

This study aims to analyze and determine the factors that influence the disclosure of corporate social responsibility. The independent variables in this study are public share ownership, managerial share ownership, foreign share ownership, size of the board of directors, size of audit committee and size of the female board of directors. The control variables in this study are firm size, firm age, leverage and profitability. The dependent variable in this study is the disclosure of corporate social responsibility with the GRI-G4 proxy. The population in this study are all companies that disclose corporate social responsibility listed on the Indonesia Stock Exchange (IDX) through the Indonesia Stock Exchange website (www.idx.co.id) in 2016-2020. Sampling using purposive sampling method as many as 497 companies. Data analysis began with descriptive statistical tests, then continued with panel regression analysis and hypotheses through the E-Views application. The result of this study indicate that public share ownership, managerial share ownership, audit committee size, the size of the female board of directors, firm size and firm age have a significant positive effect on disclosure of corporate social responsibility, profitability has a significant negative effect on disclosure of corporate social responsibility, while foreign share ownership, board of directors size and leverage have no effect on the disclosure of corporate social responsibility.
Edukasi Pentingnya Mengantisipasi Cyberbullying Yang Marak Terjadi Di Media Sosial Sumantri Sumantri; Serly Serly; Lidia Wati; Jessica Jessica; Venita Christine; Angelina Tan
National Conference for Community Service Project (NaCosPro) Vol 4 No 1 (2022): The 4th National Conference of Community Service Project 2022
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37253/nacospro.v4i1.6984

Abstract

Artikel ini mengulas tentang implementasi kegiatan berupa sosialisasi mengenai Cyberbullying and hate speech. Lokasi penelitian ini dilakukan di Sekolah Bodhi Dharma Batam, dengan tujuan untuk memberi edukasi dan himbauan kepada Pelajar SMA Bodhi Dharma mengenai bahayanya cyberbullying dan cara mengantisipasinya. Jenis penelitian ini adalah penelitian deskriptif dengan metode penelitian perpustakaan, penelitian komparatif dan cross sectional. Adapun instrumen penelitiannya adalah dokumentasi instrumen penelitian. Terdapat juga mitra kami Sekolah Bodhi Dharma yang memungkinkan tim penulis melancarkan sosialisasi di kelas yang berisi 27 siswa/i. Menurut kominfo, 98% anak remaja di Indonesia mengetahui internet, dan 79,5% diantaranya adalah pengguna internet. Mayoritas usia pengguna media sosial di Indonesia berkisar di antara 18-35 tahun. Dengan hasil studi ini, proses pelaksanaan sosialisasi tim penulis telah Memaparkan Materi kepada anak sekolah dengan metode inkuiri. Metode inkuiri ini dilaksanakan dengan siswa/i yang diberikan edukasi dalam mengantisipasi Cyberbullying yang marak terjadi di sosial media. Dampak dari sosialisasi ini adalah hubungan sosial antara siswa/i yang meningkat serta lebih terbuka antar satu sama lain. Dampak lainnya juga, siswa/i yang sadar akan dampak bahaya dari Bullying serta cara mengantisipasi Tindakan apabila terjadinya Cyberbullying.
ANALYSIS OF SHARE OWNERSHIP AND THE BOARD OF DIRECTORS ON COMPANY PERFORMANCE IN COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE FOR THE 2016-2020 PERIOD Sumantri Sumantri; Siti Khusnil Khotimah; Sari Dewi
CoMBInES - Conference on Management, Business, Innovation, Education and Social Sciences Vol 2 No 1 (2022): The 2nd Conference on Management, Business, Innovation, Education and Social Scie
Publisher : Universitas Internasional Batam

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

Abstract

This study aims to identify the relationship between share ownership and the board of directors on company performance. This study uses a profitability ratio policy as the dependent variable. The dependent variable in this study is measured by ROA (Return on Assets) and ROE (Return on Equity). Independent directors, number of directors in a company, family ownership, institutional ownership, foreign ownership, blockholder ownership as a measure of independent variables and leverage ratio, growth opportunities (growth), big 4, dividend payout ratio (dividend payout ratio), company size, company age as control variables. The population data of this study are companies listed on the Indonesia Stock Exchange (IDX), the data taken are company data from 2016 to 2020. The analytical method used is multiple linear regression analysis, while to measure the level of significance used partial test (t) and simultaneous test (f).). Positive effect of independent directors on company performance, negative effect of board size on company performance, positive influence of block ownership on company performance. company performance, positive influence of institutional ownership on company performance, positive influence of foreign ownership on company performance, positive influence of family ownership on company performance. Company performance is measured by the ROA and ROE variables.
Analysis of Factors Affecting Student Tax Compliance in Batam City Angel Claudia Tissany Wijaya; Ria Karina; Sumantri Sumantri
CoMBInES - Conference on Management, Business, Innovation, Education and Social Sciences Vol 2 No 1 (2022): The 2nd Conference on Management, Business, Innovation, Education and Social Scie
Publisher : Universitas Internasional Batam

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

Abstract

This study aims to understand the influence of the independent variables of tax morale, tax justice, trust in the government, power of authority, tax complexity, tax information, and tax awareness on tax compliance. In Indonesia, the level of tax compliance is very low. This is evidenced by looking at the level of Indonesia's tax ratio. As a taxpayer, of course, you must comply with every tax payment process and tax reporting. By understanding the factors of tax compliance, it is expected to be able to overcome what is lacking in each taxation scope so as to increase the level of tax compliance and build the country's economy. This study uses a questionnaire method in the form of distributing questionnaires or a collection of questions to 100 respondents as representatives. The respondents came from students who are still active in lectures and already have a TIN. The results of the questionnaire will be tested using the SPSS program to determine whether or not the independent variable has a significant effect on tax compliance as the dependent variable. The results of this study indicate that 4 of the 7 independent variables studied have a significant positive effect on tax compliance. 2 variables have a significant negative effect on tax compliance. 1 other variable does not have a significant effect on tax compliance.
FOMO AND GEN Z INVESTMENT BEHAVIOR: A QUALITATIVE STUDY ON EMOTIONAL BIAS IN FINANCE Faris Ramadhan; Etty Sri Wahyuni; Adnan Suhardis; Robin; Sumantri
International Journal of Educational Review, Law And Social Sciences (IJERLAS) Vol. 5 No. 5 (2025)
Publisher : CV. RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijerlas.v5i5.4011

Abstract

This qualitative study investigates how Fear of Missing Out (FOMO) influences Generation Z investment behavior and emotional bias in financial decision-making processes. The research employed an interpretive phenomenological approach with in-depth semi-structured interviews conducted among Generation Z investors in Indonesia to understand the psychological mechanisms underlying FOMO-driven investment decisions. Systematic thematic analysis revealed three primary themes: FOMO as an emotional investment driver, social media influence creating information asymmetry, and financial literacy functioning as a complex moderating factor. The findings demonstrate that FOMO operates as a powerful emotional compulsion that systematically overrides rational decision-making processes, with social media exposure to peers' investment success serving as the most potent trigger for impulsive investment behavior. A significant "information paradox" emerged where participants heavily rely on low-credibility sources such as financial influencers while underutilizing high-credibility alternatives like official company reports, prioritizing accessibility over accuracy. The relationship between financial literacy and FOMO vulnerability proved non-linear, with medium literacy levels paradoxically increasing overconfidence bias while high literacy enabled sophisticated rationalization of emotional decisions. These findings contribute to behavioral finance theory by revealing how digital-social contexts amplify emotional biases beyond traditional market psychology models, suggesting that conventional financial education approaches may be insufficient for addressing emotionally-driven decision-making among digital-native generations.
The Influence of Financial Performance and Macroeconomic Factors on Price to Book Value in Property and Real estate Companies in Indonesia Abet Alpha Pardede; R.A. Widyanti Diah Lestari; Nolla Puspita Dewi; Sumantri
Jurnal Akuntansi Vol 14 No 1 (2025): AKUNESA (September 2025)
Publisher : Accounting Study Programme Faculty of Economics and Business Universitas Negeri Surabaya

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

Abstract

The objective of this research is to assess the contribution of several financial indicators on market valuation of the firm. The company's financial setup is represented as quantified by the proportion of debt to equity, through the Equity Ratio (DER). A company's liquidity is reflected through the Current Ratio (CR), while profitability is indicated as Return on Equity ((ROE). The effects of these financial indicators on firm valuation are analyzed using Price to Book Value (PBV) as an indicator of market valuation. Additionally, this analysis looks into the importance of inflation functioning as an interaction variable that may affect the interactions among those financial metrics. The analysis draws upon data from 52 companies operating spanning the property and real estate market, whose shares were actively traded on the national trading exchange of Indonesia during the 2019–2023 period. The analytical framework employs panel data regression utilizing the Random Effect Model (REM), supported by interaction testing to evaluate moderation effects. The findings reveal that DER exerts a positive and statistically substantial effect on Price to Book Value, particularly for firms categorized as undervalued. In contrast, CR exhibits a negative effect, while ROE does not show a significant correlation with the company’s value. Moreover, inflation serving as a moderating factor in the relationship among financial ratios and the value of undervalued firms.
Realize Sustainable Corporate Values: Integration of Green Accounting, Corporate Social Responsibility, and Profitability with Good Corporate Governance as A Moderation Dina Rahayu; R.A Widyanti Diah Lestari; Sumantri
Jurnal Akuntansi Vol 14 No 1 (2025): AKUNESA (September 2025)
Publisher : Accounting Study Programme Faculty of Economics and Business Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/akunesa.v14n1.p143-154

Abstract

This research aims to figure out how using green accounting, putting corporate social responsibility (CSR) into practice, and making money affects how much a business is worth in the long run. Good corporate governance (GCG) can either increase or decrease this effect. This study starts with the idea that companies keep track of their money in old-fashioned ways, but they should be more careful and think about long-term sustainability. This study uses a method that looks at cause and effect using numbers. It gathers data from the yearly reports of manufacturing companies on the Indonesia Stock Exchange from 2019 to 2023. Businesses were chosen through a specific sampling method, and the information was examined using panel data regression with STATA 17 software. The findings from the analysis indicate that green accounting and corporate social responsibility contribute significantly to a company's worth. However, the amount of profit does not have a big impact. The research also discovered that GCG can enhance the influence of green accounting and CSR on a company's worth, but it does not increase the effect on profitability. Overall, this research emphasizes the importance of integrating environmental and social dimensions into business strategy to achieve sustainable firm value, with good corporate governance serving as an essential pillar.
ANALISIS PERBANDINGAN KINERJA KEUANGAN PERUSAHAAN TELEKOMUNIKASI INDONESIA DAN MALAYSIA PERIODE 2015-2024 Martalina Panjaitan; R.A Widyanti Diah Lestari; Sumantri
Zona Manajerial: Program Studi Manajemen (S1) Vol 16 No 2 (2026): Zona Manajerial: Program Studi Manajemen
Publisher : Universitas Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37776/zonamanajer.v16i2.2476

Abstract

Tujuan penelitian ini adalah mengkaji perbedaan kinerja keuanganperusahaan telekomunikasi di Indonesia dan Malaysia selama kurun 2015-2024, dengan menerapkan pendekatan kuantitatif komparatif yang membandingkanempat indikator profitabilitas: ROA, ROE, GPM, dan NPM. Sebanyak8perusahaan telekomunikasi (terdiri dari 3 perusahaan asal Indonesia dan5perusahaan asal Malaysia) dijadikan sampel melalui metode purposive sampling, menghasilkan 80 observasi secara keseluruhan. Uji Independent Sample T-Testyang dilakukan dengan bantuan SPSS digunakan sebagai teknik analisis data. Temuan menunjukkan bahwa di antara empat variabel yang diteliti, ROE(Sig. 0,006) dan GPM (Sig. 0,000) memperlihatkan perbedaan yang signifikan secarastatistik, sementara ROA (Sig. 0,216) dan NPM (Sig. 0,077) tidak menunjukkanperbedaan yang berarti. Hasil ini mengindikasikan keunggulan perusahaantelekomunikasi Malaysia dalam menghasilkan imbal hasil ekuitas dan margin labakotor dibandingkan Indonesia, meski tidak terdapat perbedaan signifikan padaefisiensi penggunaan aset maupun margin laba bersih. Perbedaan inimencerminkan karakteristik pasar, tingkat persaingan, dan struktur biaya yangberbeda antara kedua negara. Kontribusi penelitian ini terlihat pada pengayaanliteratur akuntansi dan keuangan, terutama dalam mengungkap perbedaan kinerjakeuangan antarnegara berkembang di wilayah Asia Tenggara, serta berpotensimenjadi rujukan bagi investor, pihak manajemen, dan regulator dalammenetapkankeputusan.
Co-Authors Abet Alpha Pardede Adnan Suhardis Angel Claudia Tissany Wijaya Angelina Tan Budi Harsono Dina Rahayu Etty Sri Wahyuni Hendi Jessica Jessica Jurnali, Teddy Karina, Ria Lidia Wati Martalina Panjaitan Nolla Puspita Dewi R. A. Widyanti Diah Lestari Ramadhan, Faris Robin Robin Sari Dewi Serly Serly Silvia Sodia Siti Khusnil Khotimah Venita Christine