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All Journal Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Jurnal Bisnis dan Akuntansi Prosiding National Conference for Community Service Project Conference on Management, Business, Innovation, Education and Social Sciences (CoMBInES)
Sumantri, Sumantri
Program Studi Akuntansi, Fakultas Ekonomi, Universitas Internasional Batam.
Aerospace Engineering Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education 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.
Co-Authors Angel Claudia Tissany Wijaya Angelina Tan Budi Harsono Hendi Jessica Jessica Jurnali, Teddy Karina, Ria Lidia Wati Sari Dewi Serly Serly Silvia Sodia Siti Khusnil Khotimah Venita Christine