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<![CDATA[GOOD CORPORATE GOVERNANCE SEBAGAI PEMODERASI: HUBUNGAN ASIMETRI INFORMASI TERHADAP MANAJEMEN LABA PADA PERUSAHAAN LQ 45 ]]>
<![CDATA[Tangngisalu, Jannati]]>;
<![CDATA[Jumady, Edy]]>
<![CDATA[ JMBI UNSRAT (Jurnal Ilmiah Manajemen Bisnis dan Inovasi Universitas Sam Ratulangi). Vol 7, No 1 (2020): JMBI UNSRAT Volume 7 Nomor 1 ]]>
Publisher : <![CDATA[FEB Universitas Sam Ratulangi Manado ]]>
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DOI: 10.35794/jmbi.v7i1.28373
<![CDATA[Abstract.  This study aims to determine whether good corporate governance is able to strengthen/weaken the influence of information asymmetry on earnings management. Data collection uses secondary data obtained from financial statements using saturated sampling techniques. The population is all companies listed on the LQ 45 Indonesia Stock Exchange (IDX) of 45 companies, and all companies are used as samples. The results of this study have tested classic assumptions and data analysis methods using multiple linear regression techniques and moderating regression analysis (MRA).The results show that information asymmetry has no significant positive effect on earnings management, which means that earnings management is no longer determined by information asymmetry but is determined by other factors. While the variable of good corporate governance showed significant negative results. This means that good corporate governance can weaken or reduce the effect of information asymmetry on earnings management. So with the decline in information asymmetry in the company, earnings management actions also decline. Abstrak. Penelitian ini bertujuan untuk mengetahui apakah good corporate governance mampu memperkuat / memperlemah pengaruh asimetri informasi terhadap manajemen laba. Pengumpulan data menggunakan data sekunder yang diperoleh dari laporan keuangan dengan menggunakan teknik sampling jenu. Populasinya adalah semua perusahaan yang terdaftar di Bursa Efek LQ 45 Indonesia (IDX) yang berjumlah 45 perusahaan, dan semua perusahaan digunakan sebagai sampel. Hasil penelitian ini telah diuji asumsi klasik dan metode analisis data menggunakan teknik regresi linier berganda dan moderating regression analysis (MRA).Hasil penelitian menunjukkan bahwa asimetri informasi berpengaruh positif tidak signifikan terhadap manajemen laba, yang berarti bahwa manajemen laba tidak lagi ditentukan oleh asimetri informasi tetapi ditentukan oleh faktor lain. Sedangkan variabel good corporate governance menunjukkan hasil negatif signifikan. Ini berarti bahwa good corporate governance mampu melemahkan atau menurunkan pengaruh asimetri informasi pada manajemen laba. Jadi dengan menurunnya asimetri informasi dalam perusahaan maka tindakan manajemen laba ikut menurun.Keywords: Information Asymmetry, Profit Management, Good Corporate Governance.]]>
<![CDATA[Implementation of Total Quality Management and Leadership on Islamic Banking Financial Performance ]]>
<![CDATA[Jumady, Edy]]>
<![CDATA[ ATESTASI - Jurnal Ilmiah Akuntansi Vol 3 No 2 (2020): September ]]>
Publisher : <![CDATA[Pusat Penerbitan dan Publikasi Ilmiah Fakultas Ekonomi dan Bisnis Universitas Muslim Indonesia ]]>
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DOI: 10.33096/atestasi.v3i2.588
<![CDATA[The goal of this study is to examine the influence of overall quality management and leadership on the financial performance of Islamic banks in Makassar Region. The analysis is quantitative. The population of this research is a permanent staff member of Islamic banks, with as many as 298 workers. The sampling method used simple random sampling and a sample of 75 respondents was collected. Collection of data using a questionnaire. The data analysis methodology used multiple linear regression analyses. Study findings at a 5% level of relevance show that overall quality management and governance have a positive and important impact on financial performance. These findings clarify that the implementation of holistic quality control must concentrate on consumers, performance development, education and training, and employee engagement and empowerment. It is important to include front-line workers in decision-making at their workplaces, as they are the key actors in the development of successful results. Leaders or administrators have been in a position to defend subordinates. They have been shown to be able to increase productivity efficiency in such a way that all the work and goals given have been accomplished in compliance with the wishes of the organization.]]>
<![CDATA[Abnormal Returns Before and After the January Effect ]]>
<![CDATA[Fajriah, Yana]]>;
<![CDATA[Jumady, Edy]]>;
<![CDATA[Alam, Syamsul]]>
<![CDATA[ ATESTASI - Jurnal Ilmiah Akuntansi Vol 4 No 1 (2021): March ]]>
Publisher : <![CDATA[Pusat Penerbitan dan Publikasi Ilmiah Fakultas Ekonomi dan Bisnis Universitas Muslim Indonesia ]]>
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DOI: 10.33096/atestasi.v4i1.672
<![CDATA[This research aims to see if there is a difference in LQ45 share abnormal returns before and after the January effect. The non-probability sampling method was used in this study, and data from 45 companies were obtained using this method. In this study, secondary data from financial reports obtained from yahoo.finance.com was used as the source of data. The Event Study technique was used in this study, with the Event Window consisting of seven days before and seven days after the January Effect event. The research data was put to the test using a normality test and a paired sample test to test the hypothesis. The results revealed that the Abnormal Return on LQ45 companies listed on the Indonesia Stock Exchange did not differ significantly before and after the January Effect. One of the references used by the entity's stakeholders in making decisions is managerial interest in window dressing.]]>
<![CDATA[The Role of Motivation as Mediating Relationship Between Incentives and Employee Performance ]]>
<![CDATA[Nurlina, Nurlina]]>;
<![CDATA[Jumady, Edy]]>
<![CDATA[ JURNAL ECONOMIC RESOURCE Vol 3 No 2 (2021): March ]]>
Publisher : <![CDATA[Pusat Penerbitan Dan Publikasi Ilmiah Fakultas Ekonomi & Bisnis UMI ]]>
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DOI: 10.33096/jer.v3i2.732
<![CDATA[The objective of this article is to study the relationship between performance incentives and employee motivation at PT. PELINDO IV The results of this research are drawn from a quantitative survey. This technique is referred to as random and proportional sampling. SmartPLS v.3.8 was employed in this study Incidentally, the results demonstrated that monetary incentives had a significant effect on motivation. With regard to productivity, the only thing that incentives do is to is move resources from one place to another. People who are motivated perform better. Incentives affect performance by influencing the degree of motivation, and performance is positively influenced by the medium of incentives]]>
<![CDATA[Engagement or Sustainability: Managerial Performance ]]>
<![CDATA[Jumady, Edy]]>
<![CDATA[ JURNAL MANAJEMEN BISNIS Vol 8 No 1 (2021): March - Manajemen Bisnis ]]>
Publisher : <![CDATA[Pusat Penerbitan dan Publikasi Ilmiah Fakultas Ekonomi, Universitas Muslim Indonesia ]]>
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DOI: 10.33096/jmb.v8i1.670
<![CDATA[This study is motivated by the importance of enhancing management performance by using budget participation and total quality management as influencing factors. This research was conducted by three building companies in the city of Makassar. 68 respondents understand quite broadly the use of primary and perceptual data. The findings showed that, when the dominant variable was budgetary participation, the two independent variables had a positive relationship and a significant impact on management performance. Although several earlier studies have supported the results of the study, one of the next questions to be answered is the principle of significance of each element in the company, as management performance does not mean that firm value is directly responded to in a positive way]]>
<![CDATA[Peningkatan Profitabilitas Melalui Hubungan Perputaran Piutang dan Perputaran Aktiva Tetap PT. Gudang Garam Tbk Periode 2010-2019 ]]>
<![CDATA[Fajriah, Yana]]>;
<![CDATA[Jumady, Edy]]>
<![CDATA[ JURNAL ADMINISTRASI BISNIS (JAB) Vol 11, No 1 (2021) ]]>
Publisher : <![CDATA[Sam Ratulangi University ]]>
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DOI: 10.35797/jab.11.1.2021.33537.22-28
<![CDATA[His study aims: (1) To test and analyze the effect of accounts receivable turnover on profitability at PT. Gudang Garam, Tbk. (2) To test and analyze the effect of fixed asset turnover on profitability at PT. Gudang Garam, Tbk. (3) To test and analyze the effect of accounts receivable turnover and fixed assets turnover on profitability at PT. Gudang Garam, Tbk. The population in this study is the entire financial report data of PT. Gudang Garam Tbk and its components registered in the Stiem Bongaya Investment Gallery, for eight years from 2010 to 2019. The sample of this research is monthly financial reports from 2010 - 2019. The analysis tool used is Multiple Linear Regression. He researches results obtained (1) Accounts receivable turnover has a positive and significant effect on profitability (return on assets). (2) Fixed Asset Turnover has a negative and significant effect on profitability (return on assets). (3) Accounts Receivable Turnover and Fixed Asset Turnover have a positive and significant effect on profitability (return on assets).]]>
<![CDATA[Pengaruh Penerapan Fingerprint Terhadap Disiplin Kerja dan Produktivitas Kerja Pegawai ]]>
<![CDATA[Muin, Irwan]]>;
<![CDATA[Idris, M Ma’ruf]]>;
<![CDATA[Jumady, Edy]]>
<![CDATA[ YUME : Journal of Management Vol 4, No 2 (2021) ]]>
Publisher : <![CDATA[Pascasrjana STIE Amkop Makassar ]]>
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DOI: 10.2568/yum.v4i2.1016
<![CDATA[AbstrakPenelitian ini bertujuan untuk mengetahui apakah Fingerprint berpengaruh terhadap Disiplin Kerja dan Produktivitas Kerja Pegawai pada Kantor Dinas Kebudayaan Dan Kepariwisataan Provinsi Sulawesi Selatan. Pengumpulan data menggunakan data primer dengan mengunakan teknik kuesioner. Populasinya adalah seluruh pegawai ASN Kantor Dinas Kebudayaan Dan Kepariwisataan Provinsi Sulawesi Selatan berjumlah 122 pegawai, sedangkan sampel yang diambil berjumlah 122 pegawai dengan menggunakan sampel Jenuh. Hasil kuesioner tersebut telah diuji validitas dan realibilitasnya, juga telah diuji Inner model berupa Uji Path Coefficient, dan Uji Hipotesis. Hasil penelitian menunjukkan bahwa secara persial Fingerprint berpengaruh positif dan signifikan terhadap Disiplin Kerja Pegawai. Fingerprint berpengaruh positif dan signifikan terhadap Produktivitas Kerja Pegawai. Dan secara Parsial Fingerprint berpengaruh positif dan signifikan terhadap Disiplin Kerja dan Produktivitas Kerja Pegawai. Kata Kunci: Fingerprint, Disiplin Kerja, Produktivitas Kerja Pegawai AbstractThis study aims to determine whether Fingerprint affects Work Discipline and Work Productivity of Employees at the Office of Culture and Tourism of South Sulawesi Province. They were collecting data using primary data by using a questionnaire technique. The population is all ASN employees of the Office of Culture and Tourism of South Sulawesi Province, totaling 122 employees, while the sample taken is 122 employees using the Saturated sample. The questionnaire results have been tested for validity and reliability, and the Inner model has also been tested in the form of Path Coefficient Test and Hypothesis Testing. The results showed that partially Fingerprint had a positive and significant effect on Employee Work Discipline. Fingerprint has a positive and significant effect on Employee Work Productivity. Furthermore, Partially Fingerprint has a positive and significant effect on Work Discipline and Employee Work Productivity. Keywords: Fingerprint, Work Discipline, Employee Work Productivity]]>
<![CDATA[Creating Culture Organizational Citizenship Behavior and Performance Through Human Research Optimization ]]>
<![CDATA[Edy Jumady, Syamsul Alam, Yana Fajriah, Muhammad I. N. Hamiddin,]]>
<![CDATA[ Jurnal Manajemen Vol 25, No 3 (2021): October 2021 ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis, Universitas Tarumanagara ]]>
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DOI: 10.24912/jm.v25i3.762
<![CDATA[We conducted this study to examine and explore the effect of developing human resources, competence, and motivation on Organizational Citizenship Behavior (OCB) and the Performance of State Civil Apparatus. This study uses a quantitative approach involving 320 respondents. Our research data was collected by distributing questionnaires directly to respondents. The results of this study indicate that the development of human resources has a positive and significant effect on Organizational Citizenship Behavior. Competence has a positive and significant effect on Organizational Citizenship Behavior. Positive and significant motivation on Organizational Citizenship Behavior. HR development has a positive and significant impact on the performance of ASN. Competence has a positive and insignificant effect on ASN performance. Positive motivation and not significant to the performance of ASN. Positive and significant motivation on the performance of ASN.]]>
<![CDATA[Banking Financial Performance: Mitigation Forms, Efficiency, Capabilities and Debt ]]>
<![CDATA[Edy Jumady, Bungatang,]]>
<![CDATA[ Jurnal Akuntansi Vol 25, No 2 (2021): December 2021 ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Tarumanagara ]]>
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DOI: 10.24912/ja.v25i2.813
<![CDATA[This study aims to examine how the Capital Adequacy Ratio (CAR), Operating Expenses Operating Income (OEOI), Net Interest Margin (NIM), and Loan to Deposit Ratio (LDR) affect the profitability of Return on Assets (ROA). The object of this research is that conventional commercial banks are chosen because they have a relatively rapid growth compared to Islamic commercial banks. This type of research includes causal research using quantitative methods. The population of this study is banking companies registered in the Indonesia Banking Directory and the 2018-2020 Bank Indonesia monthly publication reports. Sampling used the saturated sample method, with 36 data samples from the 2018-2020 Bank Indonesia Monthly Published Reports. Then the data were analyzed using multiple linear regression analysis with the Ordinary Least Square model using the Eviews Version 12 software. The data test results found that the Capital Adequacy Ratio (CAR) had no significant effect on profitability. Meanwhile, Operating Expenses Operating Income (OEOI), Net Interest Margin (NIM), and Loan to Deposit Ratio (LDR) have a positive and significant effect on profitability.]]>
<![CDATA[PENGARUH PERPUTARAN KAS DAN PERPUTARAN PIUTANG TERHADAP PROFITABILITAS PADA PERUSAHAAN KONSTRUKSI BANGUNAN YANG TERDAFTAR DI BURSA EFEK INDONESIA ]]>
<![CDATA[Jumady, Edy]]>;
<![CDATA[Tangngisalu, Jannati]]>;
<![CDATA[Hijriah, Nurul]]>
<![CDATA[ Business UHO: Jurnal Administrasi Bisnis Vol 6, No 2 (2021): Business UHO: Jurnal Administrasi Bisnis ]]>
Publisher : <![CDATA[Universitas Halu Oleo ]]>
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DOI: 10.52423/bujab.v6i2.21904
<![CDATA[Penulisan ini bertujuan untuk mengetahui pengaruh perputaran kas dan perputaran piutangterhadap profitabilitas. Data sekunder digunakan dalam penulisan ini berupa laporankeuanganperusahaansektorkonstruksibangunanyangterdaftardiBursaEfekIndonesia.Variabel independen dalam penulisan ini adalah perputaran kas dan perputaran piutang,sedangkanvariabeldependenadalahprofitabilitas.Metodeanalisisyangdigunakanadalahregresilinearberganda,ujiFdanujit.Hasil penelitian menunjukkan bahwa secara simultan perputaran kas dan perputaranpiutang berpengaruh tidak signifikan terhadap profitabilitas. Sedangkan secara parsial jugamenunjukkanbahwaperputarankasberpengaruhnegativedanperputaranpiutangberpengaruhpositifterhadapprofitabilitas.   ]]>
