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PENGARUH INTELLECTUAL CAPITAL TERHADAP KINERJA KEUANGAN PERBANKAN SYARI’AH DI INDONESIA Lestari, Santi Dwie; Paramu, Hadi; Sukarno, Hari
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 20, No 3 (2016)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (0.057 KB) | DOI: 10.24034/j25485024.y2016.v20.i3.64

Abstract

Tujuan dari penelitian ini adalah untuk menguji pengaruh modal intelektual terhadap kinerja keuangan perusahaan dan pengaruh modal intelektual periode sebelumnya terhadap kinerja keuangan periode berikutnya pada perbankan syari’ah di Indonesia periode 2009-2013. Pemilihan perbankan syari’ah dikarenakan perkembangan bank berbasis prinsip syari’ah di Indonesia kini tengah mengalami kemajuan yang pesat. Perbankan syari’ah di Indonesia memerlukan strategi yang tepat dalam mengkomunikasikan produk dan layanan perbankan syari’ah ke masyarakat. Metode yang digunakan dalam penelitian adalah explanatory research. Variabel yang digunakan dalam penelitian terdiri dari variabel dependen dan variabel independen. Variabel dependen dalam penelitian ini adalah kinerja keuangan yang diukur dengan Return on Asset (ROA), Biaya Operasional terhadap Pendapatan Operasional (BOPO), dan Financing to Deposit Ratio (FDR). Variabel independen dari penelitian ini adalah modal intelektual yang dikur dengan meggunakan metode Value Added Intellectual Capital (VAICTM). Sampel dipilih dengan menggunakan metode purposive sampling dan diperoleh anggota sampel sebanyak 18 bank syari’ah. Data penelitian diolah dengan analisis deskriptif dan analisis two way ANOVA dengan menggunakan SPSS. Hasil penelitian ini menunjukkan bahwa intellectual capital berpengaruh terhadap kinerja keuangan perusahaan dan intellectual capital pada periode sebelumnya berpengaruh terhadap kinerja keuangan periode berikutnya
Analisis Implikasi Pembiayaan Syariah pada Pedagang Kecil di Pasar Tanjung Jember Nikmah, Choirin; Sukarno, Hari; Mufida, Ana
e-Journal Ekonomi Bisnis dan Akuntansi Vol 1, No 1 (2014)
Publisher : e-Journal Ekonomi Bisnis dan Akuntansi

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Abstract

This research is a descriptive study aims to describe the implications of Islamic finance is the financing type of Mudharaba and Musharaka financing types based on the financial performance of Merchants. Measurement of financial performance views of assets, sales turnover and profits earned or owned by Merchants in the vulnerable period of 4 weeks . Sampling techniques such as random sampling with a total of 26 samples of Merchants . The analytical method used is the method of graphs and tables . The results of this study illustrate that small traders who have got the type of Islamic finance in the form of Mudharaba and Musharaka financing of BMT Bina Tanjung average to increase assets , sales turnover and profit well . This can be seen from the table and graph growth that Merchants who got the manifold mudharaba and Musharaka financing has increased assets , sales turnover and profits from the first week to the fourth week .
COMPARISON ANALYSIS OF ARGICULTURE ORGANIC RICE AND ANORGANIC RICE PROFITABILITY IN LOMBOK KULON VILLAGE DISTRICT BONDOWOSO Savigny, Yeremia von; Sukarno, Hari; Puspitasari, Novi
JURNAL EKONOMI AKUNTANSI DAN MANAJEMEN Vol 18 No 2 (2019)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jeam.v18i2.14657

Abstract

Profitability is a very important element for a business or company. Profitability ratios are usually used to see how the effectiveness and efficiency of a business in the use of venture capital. The factors that affect the level of profitability in this study are the cost of production, production, sales and profits. This research discusses how to compare the profitability of organic and inorganic rice farming. The analysis was conducted on 13 samples of organic rice farmers and 30 samples of inorganic farmers domiciled in Lombok Kulon Village, Bondowoso Regency. This study uses two types of profitability, namely Net Profit Margin (NPM) and Return On Capital Employed (ROCE). The test uses the Independent sample t-test and the Mann Whitney Test, depending on the results of the normality test data. The test results show that there are differences in the level of profitability of organic rice farming and inorganic rice farming. The test results with the statistical difference test also showed that there were significant differences in the comparison of the profitability levels in the two agricultural systems. Thus it can be concluded that there are significant differences in the level of profitability of Net Profit Margin (NPM) and Return On Capital Employed (ROCE) in organic and inorganic rice farming systems. Keywords: Profitability Ratio, NPM, ROCE, Organic Rice and AnOrganic Rice.
DETERMINAN STRUKTUR MODAL BANK Sari, Nurshadrina Kartika; Fadah, Isti; Sukarno, Hari
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 17, No 1 (2013)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (0.057 KB) | DOI: 10.24034/j25485024.y2013.v17.i1.265

Abstract

Banks are financial institutions how have an important part for the economy of a country. The bank’s main purposes are to collected funds from the public and distributed it back to them in credit loans. The biggest of public trusted to the bank, will make the bigger bank’s liabilities to their funds. This research examines determinants of bank capital structure, including profitability, liquidity, business risk, dividend, management ownership, institutional ownership and bank’s age. The samples in this research are 70 banks in Indonesian period 2006 until 2011, where analyzed with multiple linier regression test with dummy variable to know which of the seven variables are the determinans of the bank capital structures that use DER (Debt to Equity Ratio) to measure it. The result of this research find that determinants of bank capital structures is liquidity, institutional ownership and bank’s age, but profitability, business risk, dividend and management ownership are not the determinants of bank capital structures period 2006 until 2011
PENGARUH BELANJA MODAL DAN ALOKASI DANA DESA TERHADAP KEMANDIRIAN DAN KINERJA KEUANGAN DESA DI KABUPATEN JEMBER Yulihantini, Dinna Tri; Sukarno, Hari; Wardayati, Siti Maria
BISMA Vol 12 No 1 (2018)
Publisher : Jurusan Manajemen Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/bisma.v12i1.7600

Abstract

financial performance in Jember Regency. In specific, this study analyzes the influence of capital expenditure and Village Fund Allocation (ADD), as the components of Village Government Budget (APBDes), on village financial performance in terms of its effectiveness and efficiency. This study used secondary data in the form of Realization Reports of APBDes that were collected from the 53 villages for the period of 2015-2016. Data were analyzed using path analysis. Results of the study indicate that capital expenditure and ADD have no influences on the independence of village financial performance, capital expenditure has a negative effect on the effectiveness of village financial performance, while ADD and the independence of village financial performance have no significant effects on the effectiveness of village financial performance. In terms of efficiency, capital expenditure has a negative effect on village financial performance, while ADD has a positive effect on village financial performance. Village financial independence has no effect on the efficiency of village financial performance. Keywords: Capital Expenditure, Village Fund Allocation, Village Financial Independence, Effectiveness and Efficiency of Village Financial Performance.
EVALUASI KELAYAKAN YANG MEMPERTIMBANGKAN KETIDAKPASTIAN PADA INVESTASI MESIN PRODUKSI BOTOL PADA PT. SPT JEMBER Putra, Mohamad Hengki Riaran; Fadah, Isti; Sukarno, Hari
BISMA Vol 10 No 1 (2016)
Publisher : Jurusan Manajemen Fakultas Ekonomi dan Bisnis

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Abstract

Abstract: This study examines the feasibility of the investment plan. The data used were primary data that consisted of the data of investment planning and cash flow estimation data for the upcoming period, and secondary data generated from the companys financial data. Investment valuation methods used are the discounted payback period, net present value (NPV), internal rate of return (IRR), modified rate of return (MIRR), profitability index (PI), and transfer pricing. Results of analysis show that the discounted payback period is less than 3 years, NPV is Rp. 441.032.525, IRR is 56.2%, MIRR is 47.9%, PI is 1.7, and the cost calculation of company’s own production and price transfers shows that the company’s own production (investment in new machines) is more profitable. According to the project acceptance criteria, the results of the analysis indicate that the investment plan of PTSPT is feasible. Keywords: Investment,Uncertainty, Payback Period, NPV, IRR, MIRR, and PI
PREDIKSI KESULITAN LIKUIDITAS BANK DI INDONESIA Muslim, Muslim; Gumanti, Tatang Ary; Sukarno, Hari
BISMA Vol 10 No 1 (2016)
Publisher : Jurusan Manajemen Fakultas Ekonomi dan Bisnis

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Abstract

Abstract: This research aims to analyze the ability of Capital, Assets, Management, Earnings, Liquidity (CAMEL) ratio in differentiating and predicting the liquidity problem of the banks. The population of this research was national commercial banks listed on the Directory of Bank Indonesia from 2010 to 2013. The analysis tools used were the mean different test and logistic regression analysis. The results of the different test show that Adversely Classified Assets (ACA), Return on Equity (ROE), Loan to Deposit Ratio (LDR), and Non-Performing Loan (NPL) wereable to differentiate between the liquid and non-liquid, while Capital Adequacy Ratio (CAR), Fixed Assets against Capital (FAAC), Return on Assets (ROA), Operating Expenses to Operating Income (OEOI), and minimum deposit of rupiah were not the discriminators ofthe bank liquidity problem. The results of logistic regression analysis show that in 2011 the predictors used to predict the liquidity problem of the banks were the ratio of ACA and ROA, while in 2012,the ratios were CAR and ACA ratio and in 2013, it was only the CAR ratio. The pooling data, ACA and ROA, can be used as the predictor of the ability to predict the liquidity problem of banks in the future. Keywords: Liquidity Problem,Capital, Assets, Management, Earning, Liquidity
DETERMINAN KEBIJAKAN DIVIDEN PADA PERUSAHAAN PUBLIK NON KEUANGAN DI BURSA EFEK INDONESIA Novita, Dita Ayu; Sukarno, Hari; Puspitasari, Novi
BISMA Vol 10 No 1 (2016)
Publisher : Jurusan Manajemen Fakultas Ekonomi dan Bisnis

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Abstract

Abstract: This article aims to analyzethe effects ofthe Investment Opportunity Set, Debt to Equity Ratio, Size, Net Profit Margin, Current Ratio, and Sales Growth on the Dividend Payout Ratio and whether there are differences in each sector of the industry. The data used in this research were secondary data, namely the published financial reports in Indonesia Stock Exchange for the period of 2011 to 2013. A total of 95 companies was used as the samples. Regression Analysis was employed to test the proposed hypothesis. The results showed that the determinants of the dividend policy are Investment Opportunity Set, Debt to Equity Ratio, Size, Net Profit Margin, and Current Ratio. Consumer goods andbasic industry and chemical industry are the industry sectors that can distinguish the Dividend Payout Ratio between these sectors and the other sectors in Indonesia Stock Exchange.  Keywords: Dividend Payout Ratio, Regression Analysis, Public Company
PENGARUH SISTEM PENGENDALIAN INTERN TERHADAP PENGELOLAAN KEUANGAN DAERAH SERTA KINERJA PEMERINTAH DAERAH Pujiono, Dodik Slamet; Sukarno, Hari; Puspitasari, Novi
BISMA Vol 10 No 1 (2016)
Publisher : Jurusan Manajemen Fakultas Ekonomi dan Bisnis

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Abstract

Abstract:This study aimed to analyze the effect of: (1) internal control system on the local financial management, (2) internal control sistem on the performance of local government, and (3)local financial management on the performanceof local government.The population was the leaders and heads of the Finance Department of Local Government in North Maluku Province. The samples were consisted of 80 respondents. Path analysis with Confirmatory Factor Analysis was employed as the method of analysis. The results showed that: (1) internal control sistem significantly affects the local financial management in North Maluku, (2)internal control sistem significantlyaffects local government performance of North Maluku, and (3) local financial management significantly affects the performance of local government of North Maluku Province. Keywords: Internal Control, Local Finance Management, and Performance of Local Government.
WORK READINESS REVIEWED FROM LEARNING ACHIEVEMENT OF COMPUTER ACCOUNTING SUBJECT, CAREER GUIDANCE, AND WORK MOTIVATION OF CLASS XII STUDENTS ACCOUNTING SKILL PROGRAM OF SMK NEGERI 1 SUBOH SITUBONDO Kusbiyantari, Wiwin; Sukarno, Hari; Handayani, Yuniorita Indah
MBA - Journal of Management and Business Aplication Vol 2 No 1 (2019)
Publisher : STIE Mandala Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (256.031 KB) | DOI: 10.31967/mba.v2i1.324

Abstract

The purposes of this study are: 1) To analyze the influence of learning achievement of computer accounting subject, career guidance and work motivation partially to the work readiness. 2) To study the influence of learning achievement computer accounting subject, career guidance and work motivation simultaneously to the work readiness. The samples in this study were the students of class XII Accounting skill program of SMK Negeri 1 Suboh Situbondo which amounted to 55 people. This research includes the type of explanatory research. Independent variables of this study are learning achievement of computer accounting subject (PB), career guidance (BK) and work motivation (MK) while dependent variable is work readiness (KK). Data analysis used is test of validity and reliability, multiple linear regression analysis, classical assumption test and hypothesis test. Regression analysis results obtained equation of regression line. This can be seen from the linear regression equation as follows KK = 20,774 + 0,505 PB + 0,344 BK + 0,283 MK. The equation indicates that readiness of work influenced by learning achievement of computer accounting subject, career guidance and work motivation. The conclusions are: 1) learning achievement of computer accounting subject, career guidance and work motivation partially significant effect on the work readiness of class XII students accounting skill program in SMK Negeri 1 Suboh Situbondo. 2). Learning achievement of computer accounting subject, career guidance and work motivation simultaneously have a significant effect on the work readiness of class XII students accounting skill program at SMK Negeri 1 Suboh Situbondo.