Jurnal Manajemen dan Keuangan最新文献_第2页

Determination of A Firm Value with CSR as a Moderation Variable 企业社会责任作为调节变量的企业价值确定

Jurnal Manajemen dan Keuangan Pub Date : 2023-05-31 DOI: 10.33059/jmk.v12i1.4484

Dinda Spanyolia Agassi, Achmad Saiful Ulum

{"title":"Determination of A Firm Value with CSR as a Moderation Variable","authors":"Dinda Spanyolia Agassi, Achmad Saiful Ulum","doi":"10.33059/jmk.v12i1.4484","DOIUrl":"https://doi.org/10.33059/jmk.v12i1.4484","url":null,"abstract":"The study aims to test the effect of profitability, leverage, and corporate size on a Firm Value with CSR as a moderation variable. Based on research methods, this research is classified as pure research. The method of data collection used in this study is to use the method of documentation through the company's financial statements published through the official website of the Indonesia Stock Exchange (IDX) which is www.idx.co.id. The population in this study used companies listed on the Indonesia Stock Exchange for the period 2015-2020. The sample used is a manufacturing company listed on the Indonesia stock exchange for the period 2015-2020. The sampling method uses purposive sampling with a sample of 24 companies that fit the criteria. Data analysis techniques use multiple linear regression analysis and multiple regression analysis, using spss software application version 25. The results showed that simultaneously profitability, leverage, and the size of the company had a significant effect on the Firm Value. Partially profitability and laverage have a significant positive effect on the Firm Value. But the size of the company has no effect on the Firm Value. CSR variables are able to moderate the influence of profitability and the influence of leverage on the Firm Value. But at the size of the company, corporate social responsibility is not able to moderate the influence of the size of the company on the Firm Value","PeriodicalId":405379,"journal":{"name":"Jurnal Manajemen dan Keuangan","volume":"6 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-05-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129011944","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Peran Barrier Memoderasi Pengaruh Motivasi dan Enabler terhadap Perilaku Berbagi Pengetahuan Pegawai 障碍的作用加强了激励和激励者对员工共享知识行为的影响

Jurnal Manajemen dan Keuangan Pub Date : 2023-05-31 DOI: 10.33059/jmk.v12i1.5653

Ilafi Rani Yoasti, Hedwigis Esti Riwayati, Ovalia, M. Iqbal

引用次数: 0

Eksplorasi Faktor Pendukung dan Penghambat Adopsi E-commerce pada UMKM di Kota Kendari 肯达里市UMKM的UMKM推广推广障碍的共同探索和障碍

Jurnal Manajemen dan Keuangan Pub Date : 2022-12-01 DOI: 10.33059/jmk.v11i2.3022

Isalman Isalman, Farhan Ramadhani I, Ilyas Ilyas, Sahdarullah Sahdarullah

{"title":"Eksplorasi Faktor Pendukung dan Penghambat Adopsi E-commerce pada UMKM di Kota Kendari","authors":"Isalman Isalman, Farhan Ramadhani I, Ilyas Ilyas, Sahdarullah Sahdarullah","doi":"10.33059/jmk.v11i2.3022","DOIUrl":"https://doi.org/10.33059/jmk.v11i2.3022","url":null,"abstract":"Usaha mikro, kecil dan menegah merupakan kegiatan usaha yang mampu memperluas lapangan kerja dan memberikan pelayanan ekonomi secara luas, dan dapat berperan dalam proses pemerataan dan peningkatan pendapatan masyarakat, pendorong pertumbuhan ekonomi dan berperan dalam mewujudkan stabilitas nasional. Walaupun dari sisi jumlah cukup besar, tampaknya UMKM di kota Kendari belum memberikan kontribusi yang sepandan dengan jumlahnya dalam mendorong pertumbuhan ekonomi dan meningkatan pendapatan masyarakat yang lebih tinggi. Kondisi tersebut semakin di perparah dampak pandemic Covid-19. Wabah Covid-19 tidak hanya memberikan dampak pada aspek kesehatan, tetapi juga pada aspek ekonomi. Berbagai langkah strategis telah ditempuh untuk meningkatkan daya saing dan akses pasar UMKM, diantaranya adalah transformasi teknologi e-commerce. Walupun potensi penggunaan E-Commerce sangat besar tampaknya UMKM belum mengambil peluang tersebut. Tujuan penelitian ini adalah; (1) Untuk mengetahui faktor pendorong adopsi e-commerce pada UMKM di kota Kendari, (2) Untuk mengetahui apa saja yang menjadi faktor penghambat adopsi e-commerce pada UMKM di kota Kendari. Penelitian ini akan dilaksanakan di kota kendari dengan mengambil sampel sebanyak 242 unit UMKM dari jumlah populasi 1609. Hasil penelitian menujukkan bahwa dukungan konsumen, dukungan organisasional, dan dukungan pengetahuan menjadi aspek pendukung adopsi e-commerce. Hambatan teknis, hambatan keuangan, hambatan hukum dan peraturan menjadi faktor penhambat adopsi e-commerce pada UMKM di Kota kendari.","PeriodicalId":405379,"journal":{"name":"Jurnal Manajemen dan Keuangan","volume":"204 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121169929","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Manajemen Strategik dalam Transformasi Koperasi Himpunan Pedagang Pasar Cikapundung Menuju Koperasi Modern 从公民市场贸易转型到现代合作社的战略管理

Jurnal Manajemen dan Keuangan Pub Date : 2022-11-30 DOI: 10.33059/jmk.v11i2.5028

Indri Ferdiani Suarna, Agus Rahayu, Lili Adi Wibowo

{"title":"Manajemen Strategik dalam Transformasi Koperasi Himpunan Pedagang Pasar Cikapundung Menuju Koperasi Modern","authors":"Indri Ferdiani Suarna, Agus Rahayu, Lili Adi Wibowo","doi":"10.33059/jmk.v11i2.5028","DOIUrl":"https://doi.org/10.33059/jmk.v11i2.5028","url":null,"abstract":"Di era new normal koperasi diharapkan dapat terus kreatif dan responsif dalam menjalankan bisnis usahanya. Melalui modernisasi koperasi dengan memanfaatkan teknologi digital menjadi strategi inovasi untuk mencapai efisiensi dan aktivitas layanan koperasi. Koperasi modern juga harus memiliki skala usaha dan kapasitas produksi besar, melakukan sinergi antar pihak berbasis ekosistem, serta dikelola oleh manajemen profesional. Koperasi pasar bisa jadi role model koperasi modern. Penelitian ini bertujuan untuk mengetahui faktor-faktor internal dan eksternal yang mempengaruhi kinerja Koperasi Himpunan Pedagang Pasar Cikapundung (KOHIPPCI) mengidentifikasi posisi koperasi dengan analisis matriks internal eksternal, grand strategy matrix, GE matriks, BCG matriks, dan TOWS matriks, serta menemukan alternatif strategi yang bisa dikembangkan untuk meningkatkan kinerja koperasi tersebut. Penelitian menggunakan metode deskriptif kualitatif dengan analisis SWOT yang dikembangkan untuk mengidentifikasi Strategic Factor Analysis Summary (SFAS). Hasil penelitian menunjukkan ada banyak kekuatan dan kelemahan dari lingkungan internal serta peluang dan ancaman dari faktor eksternal terhadap KOHIPPCI. Meski demikian, KOHIPPCI masih mampu mengelola faktor-faktor tersebut yang ditunjukkan dengan posisinya pada kelompok tumbuh dan bangun pada matriks internal eksternal serta kuadran I grand strategy matrix, GE matriks di kuadran V dan BCG matriks di posisi cash flow.","PeriodicalId":405379,"journal":{"name":"Jurnal Manajemen dan Keuangan","volume":"262 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-11-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124379027","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

The Effect of State Sukuk and Macroeconomics on The Trading Volume of Corporate Sukuk with Yield and Sukuk Rating as Control Variables 以收益率和债券评级为控制变量的国家伊斯兰债券和宏观经济对公司伊斯兰债券交易量的影响

Jurnal Manajemen dan Keuangan Pub Date : 2022-11-30 DOI: 10.33059/jmk.v11i2.5045

Mellyana Alvi Purniaji, S. Sunarsih

引用次数: 1

Financial Report Integrity: Does Management Profit as Intervening Variable Through Good Corporate Governance 财务报告完整性:管理层利润是否通过良好的公司治理作为中介变量

Jurnal Manajemen dan Keuangan Pub Date : 2022-11-30 DOI: 10.33059/jmk.v11i2.3355

S. Sriyono, Hanifah Novia Sofi

{"title":"Financial Report Integrity: Does Management Profit as Intervening Variable Through Good Corporate Governance","authors":"S. Sriyono, Hanifah Novia Sofi","doi":"10.33059/jmk.v11i2.3355","DOIUrl":"https://doi.org/10.33059/jmk.v11i2.3355","url":null,"abstract":"Penelitian tentang integritas laporang keuangan sudah banyak dilakukan oleh peneliti sebelumnya, namun demikian penggunaan manajemen profit sebagai variabel intervening belum ada. Oleh karena itu peneltian ini akan menjadi informasi penting bagi para peneliti berikutnya. Tujuan penelitan ini adalah apakah manajemen laba mampu untuk menjadi variabel intervening untuk membuat suatu laporan yang terintegrasi melalui komponen-komponen good corporate governance. Jenis penelitian ini merupakan penelitian kuantitatif, populsi yang digunakan adalah perusahaah manufaktur yang tercatat di Bursa efek Indonesia. Teknik pengambilan samplingnya menggunakan puorposive sampling. Analisa data yang digunakan adalah data yang yang diperoleh dilakukan uji asumsi klasik dulu, kemudian dilakukan uji estimasi model data panel setelah itu dilakukan uji analisis hipotesis dengan uji t. Berdasarkan hasil analisis ditemukan hubungan antara beberapa komponen good corporate governance yang dapat mempengaruhi integritas laporan keuangan diantaranya adalah kepemilikan institusional, kepemilikan manajeril dan komisaris independent serta manajemen laba. Kesimpulan yang diperoleh adalah bahwa variabel manajemen mampu melakukan mediasi terhadap penguatan integritas laporan keuangan","PeriodicalId":405379,"journal":{"name":"Jurnal Manajemen dan Keuangan","volume":"62 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-11-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125441199","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Learning Organizations and Competitive Advantage as Mediating the Effect of Network Capability on Organizational Performance 学习型组织与竞争优势:网络能力对组织绩效的中介作用

Jurnal Manajemen dan Keuangan Pub Date : 2022-11-30 DOI: 10.33059/jmk.v11i2.4875

B. Bunyamin, K. Kadarusman

{"title":"Learning Organizations and Competitive Advantage as Mediating the Effect of Network Capability on Organizational Performance","authors":"B. Bunyamin, K. Kadarusman","doi":"10.33059/jmk.v11i2.4875","DOIUrl":"https://doi.org/10.33059/jmk.v11i2.4875","url":null,"abstract":"This study aims to test the effect between the Network Capability and Organizational Performance and Learning Organization, with the Competitive Advantage being served as the moderating variable conducted at Small and Medium Enterprises (SME) in Malang city. This study was done by distributing the questioners filled in by the owners and the heads of the small and medium enterprises firms in Malang city. The data was processed using smartpls program. The result shows that the Network Capability directly affects the Organizational Performance, Learning Organization, and Competitive Advantage. Organizational Performance is also directly and positively affected by the Learning Organization and Competitive Advantage. The indirect effect suggests that the Learning Organization and Competitive Advantage are variables that mediate the effect between the Network Capability and Organizational Performance and serve as partial mediation. Based on this study, it is hoped that it gives. This result is expected to give a deeper understanding of the importance of the strategy implementation referring to the resource-based view of the organization. The Network Capability improvement can be a trigger to develop the organization's learning capability, competitive and organizational performance. Practically, is expected to be implemented within an organization to collaborate either with internal or external parties","PeriodicalId":405379,"journal":{"name":"Jurnal Manajemen dan Keuangan","volume":"15 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-11-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"117211481","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Analisis Pengaruh Struktur Kepemilikan dan Tata Kelola Perusahaan terhadap Efisiensi Investasi pada Perusahaan Pertambangan 分析控股公司的所有权结构和治理对矿业公司投资效率的影响

Jurnal Manajemen dan Keuangan Pub Date : 2022-11-30 DOI: 10.33059/jmk.v11i2.4481

Atnis Dika Mistiani, Ahmad Juliana

引用次数: 0

Corporate Governance Dan Profitabilitas Perusahaan Publik Di Indonesia 印尼公司治理与企业盈利能力

Jurnal Manajemen dan Keuangan Pub Date : 2022-06-02 DOI: 10.33059/jmk.v11i1.5125

Eka Febiyanti Samhudi, H. Hersugondo

{"title":"Corporate Governance Dan Profitabilitas Perusahaan Publik Di Indonesia","authors":"Eka Febiyanti Samhudi, H. Hersugondo","doi":"10.33059/jmk.v11i1.5125","DOIUrl":"https://doi.org/10.33059/jmk.v11i1.5125","url":null,"abstract":"This study examines the relationship between internal corporate governance mechanisms consisting of the size of the board of directors, the board of commissioners, the proportion of independent commissioners, institutional ownership and managerial ownership on profitability as measured using the return on asset (ROA) ratio and using control variables, namely sales growth and risk. business. A total of 807 companies listed on the Indonesia Stock Exchange during 2015 to 2020 were included in the population in this study. After using purposive sampling technique, 300 companies from various sectors were used as research samples. The data processing technique used is multiple regression analysis using SPSS version 23 software. Several tests were carried out such as Pearson Correlation, F Test, Coefficient of Determination and T Test to see the relationship and influence between variables. This study found a positive and significant relationship between the size of the board of directors, the size of the board of commissioners and managerial ownership on return on assets (ROA), meaning that the increase in the return on company assets is influenced by these three variables. The proportion of independent commissioners and institutional ownership does not have a significant effect on return on assets because it is based on the results of the t test with a significance value > 0.05. The sales growth control variable has a positive and significant effect on ROA while business risk has a negative and significant relationship with ROA. This research has important implications for policy makers within the company as well as for researchers in the same field.","PeriodicalId":405379,"journal":{"name":"Jurnal Manajemen dan Keuangan","volume":"14 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-06-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131487321","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Analisis Efisiensi dengan Data Envelopment Analysis Agressive dan Pengukuran Faktor-Faktor yang Diduga Berpengaruh terhadap Efisiensi Bank Syariah Bukopin 效率分析分析汇总分析和测量可能影响伊斯兰银行布孔效率的因素

Jurnal Manajemen dan Keuangan Pub Date : 2022-06-02 DOI: 10.33059/jmk.v11i1.5113

Arijal Koiri, Rendra Erdkhadifa

{"title":"Analisis Efisiensi dengan Data Envelopment Analysis Agressive dan Pengukuran Faktor-Faktor yang Diduga Berpengaruh terhadap Efisiensi Bank Syariah Bukopin","authors":"Arijal Koiri, Rendra Erdkhadifa","doi":"10.33059/jmk.v11i1.5113","DOIUrl":"https://doi.org/10.33059/jmk.v11i1.5113","url":null,"abstract":"Penelitian ini dilatar belakangi oleh peran perbankan syariah dalam meningkatkan pembangunan ekonomi nasional ke arah peningkatan kesejahteraan masyarakat melalui kredit atau pembiayaan yang dituntut untuk selalu efisien. Maka dari itu peneliti mengangkat permasalahan efisiensi dan faktor-faktor yang diduga berpengaruh terhadap efisiensi Bank Syariah Bukopin dengan tujuan untuk mengetahui hasil tingkat efisiensi Bank Syariah Bukopin dan faktor-faktor apa saja yang berpengaruh terhadap efisiensi Bank Syariah Bukopin. Penelitian ini menggunakan pendekatan kuantitatif dengan jenis asosiatif. Sampel penelitian ini berjumlah 26 data laporan triwulan dengan teknik analisis data yang digunakan yaitu Data Envelopment Analysis Agressive dan Analisis Regresi Linier Berganda. Hasil pengujian menunjukkan bahwa variabel input yang memberikan kontribusi terbesar dalam peningkatan efisiensi Bank Syariah Bukopin adalah beban tenaga kerja dan beban overhead sedangkan pada variabel output adalah pendapatan fee base income. Selama periode penelitian rata-rata efisiensi yang diperoleh dengan teknik DEA Agressive sebesar 0,786. Adapun faktor yang berpengaruh secara signifikan terhadap tingkat efisiensi Bank Syariah Bukopin adalah FDR dan Size, sedangkan NPF, ROA, dan CAR tidak berpengaruh secara signifikan terhadap tingkat efisiensi.","PeriodicalId":405379,"journal":{"name":"Jurnal Manajemen dan Keuangan","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-06-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121810461","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0