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All Journal Proceedings of Annual International Conference Syiah Kuala University - Social Sciences Chapter Journal of Education and Learning (EduLearn) BISMA (Bisma dan Manajemen) Jurnal Riset Akuntansi dan Bisnis JURNAL ILMIAH MANAJEMEN & BISNIS BISNIS: Jurnal Bisnis dan Manajemen Islam Pro Bisnis Jurnal Ilmiah Ekonomi dan Bisnis JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Jurnal Akuntansi Aktual LIABILITIES (JURNAL PENDIDIKAN AKUNTANSI) JAE (Jurnal Akuntansi dan Ekonomi) JOISIE (Journal Of Information Systems And Informatics Engineering) Social, Humanities, and Educational Studies (SHEs): Conference Series Edunesia : jurnal Ilmiah Pendidikan JIKEM: Jurnal Ilmu Komputer, Ekonomi dan Manajemen Proceeding International Seminar of Islamic Studies J-COSCIS : Journal of Computer Science Community Service
Susi Handayani
UNIVERSITAS MUHAMMADIYAH SUMATERA UTARA
Religion Arts Humanities Astronomy Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Physics Social Sciences Other

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PENGARUH ARUS KAS OPERASI, LABA BERSIH, DAN HUTANG TERHADAP KEBIJAKAN DIVIDEN (DIVIDEND PAYOUT RATIO) PADA PERUSAHAAN MANUFAKTUR YANG GO PUBLIC DI BURSA EFEK INDONESIA TAHUN 2005-2009 Neny Tikana, ; Susi Handayani,
Bisnis dan Manajemen Vol 4, No 1 (2011)
Publisher : Bisnis dan Manajemen

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Abstract

In the expansion, companies need a lot of sources of funding, that is through capital markets. Capital markets are an alternative source of external funding sources in addition to loan funds. With the capital markets, investor can invest in many different investment options, one of which is stock. Return the stock received by investors may include capital gains and dividends. Dividend is a part of the projected dividendd policy with a dividend payout ratio (DPR). Dividend policy is influenced by several factors including the operating cash flow, net income, and debt. The purpose of this study was to examine and analyze the influence of operating cash flow, nt income, and debt to dividend policy (dividend payout ratio) at a manufacturing company that went public on the Indonesia Stock Exchange in 2005-2009. This study uses purposive sampling method to take samples, in order to obtain a sample number 27 manufacturing companies. The method of analysis used is multiple linear regression analysis with the help of analysis tools SPSS version 16.0 Based on the results of data analysis can be concluded that there is a simultaneous influence of operating cash flow, net income, and debt to dividend policy (dividend payout ratio). While partial, operating cash flow negative influence on dividend payout ratio. That is because the large cash is not necessarily distibuted as dividends, because dividends depend essentially on the policy of the company itself and the profits of the acquired companies. Net income has a positive effect on dividend payout ratio for dividends derived from net income and companies will share profits if it makes a profit. The Debt has negative effect on dividend payout ratio for firms to prioritize paying off debt rather than dividends
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KEPUTUSAN UMKM DALAM MEMILIH LEMBAGA KEUANGAN MIKRO SEBAGAI SUMBER PEMBIAYAAN Handayani, Susi
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol 1, No 2 (2015): NOVEMBER
Publisher : JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi

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Abstract

This study aims to examine the behavior of consumers, the factors influencing the selection of microfinance institutions sources of funding for SMEs. The study was conducted because of the difficulty SMEs to access financial institutions, especially the Bank, because a lot of procedures to go through as requirements. What factors are underlying the selection of financial institutions for SME capital sources. This study will determine what factors are the basis for SMEs in choosing a source of financing for their business. The result is expected to be useful for the government and relevant agencies in reviewing procedures and filing system of credit for SMEs. It is very necessary especially for SMEs is the foundation of Indonesias economy and should be supported to be more sturdy. SME growth will help the government, one of them in terms of employment.Research is associative, because it intends to examine the relationship between the independent variables on the dependent variable. The results showed that simultaneous personal factors, psychological, social and cultural significant effect on the selection of financial institutions. However partially show different things. Partially personal factors influence the consumers decision, but the factor of psychological, social and cultural decision does not affect the consumer in choosing a financial institution.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KEPUTUSAN UMKM DALAM MEMILIH LEMBAGA KEUANGAN MIKRO SEBAGAI SUMBER PEMBIAYAAN Susi Handayani
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol 1, No 2 (2015): NOVEMBER
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jab.v1i2.1726

Abstract

This study aims to examine the behavior of consumers, the factors influencing the selection of microfinance institutions sources of funding for SMEs. The study was conducted because of the difficulty SMEs to access financial institutions, especially the Bank, because a lot of procedures to go through as requirements. What factors are underlying the selection of financial institutions for SME capital sources. This study will determine what factors are the basis for SMEs in choosing a source of financing for their business. The result is expected to be useful for the government and relevant agencies in reviewing procedures and filing system of credit for SMEs. It is very necessary especially for SMEs is the foundation of Indonesia's economy and should be supported to be more sturdy. SME growth will help the government, one of them in terms of employment.Research is associative, because it intends to examine the relationship between the independent variables on the dependent variable. The results showed that simultaneous personal factors, psychological, social and cultural significant effect on the selection of financial institutions. However partially show different things. Partially personal factors influence the consumer's decision, but the factor of psychological, social and cultural decision does not affect the consumer in choosing a financial institution.
Analisis Penerapan Metode Discussion Dan Role Playing Untuk Meningkatkan Prestasi Belajar Mahasiswa Pada Mata Kuliah Manajemen Kinerja Susi Handayani; Hasrudy Tanjung
JURNAL ILMIAH MANAJEMEN & BISNIS Vol 18, No 1 (2017): April - September
Publisher : UNIVERSITAS MUHAMMADIYAH SUMATERA UTARA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (275.78 KB) | DOI: 10.30596/jimb.v18i1.1095

Abstract

This study aims to analyze the influence of the application of discussion and role playing methods in the performance management class, whether more effective than the lecture method previously used by most students. This is because the old method is considered less effective and does not get optimal results. Visually the students tend to be less immature in learning, less expressive and less terganli abilities inidividunya. This research is expected to provide new colors for students and teachers, so that will make students become more creative and passionate in learning so that learning achievement will become better. This research will also help to increase the self-reliance, self-confidence and competitive spirit of the students because the method is applied more interactively, involving both parties ie students and lecturers and the ability to work together in groups so far from monotonous impression. This research is a classroom action research, designed specifically in its application and adapted to the syllabus and lecture unit units agreed upon by the institution. The results of the study was as expected although not maximal, the increase in student achievement has been seen with the results of tests conducted by researchers. Student behavior is also seen there are changes, more confident, creative, better tolerance, cooperative and more independent.
THE EFFECT OF MANAGERIAL OWNERSHIP, FINANCIAL PERFORMANCE, AND FIRM SIZE TO SOCIAL RESPONSIBILITY (CSR) DISCLOSURE OF MANUFACTURING COMPANY TO GO PUBLIC IN INDONESIA STOCK EXCHANGE FOR THE PERIOD OF 2007–2009 Meta Fidiana; Susi Handayani
Jurnal Akuntansi Aktual VOLUME 3, NOMOR 1, JANUARI 2015
Publisher : Universitas Negeri Malang

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Abstract

The high level of public awareness as the impact of environmental degradation and pressurefrom stakeholders regarding the development of the business world, it creates new awareness about theimportance of implementing corporate social responsibility (CSR) in the company. One of the way tocommunicate and interact with stakeholders is by disclose corporate social responsibility which isreported in the company’s annual report. Corporate social responsibility disclosure is affected bymanagerial ownership, financial performance, and firm size. The purpose of this study is to examine andto analyze the influence of managerial ownership, financial performance, and firm size on corporatesocial responsibility (CSR) disclosure manufacturing company that go public on the Indonesia StockExchange 2007–2009. This study applies purposive sampling method to take samples, so that it obtainsnumbers of 19 manufacture companies. The method of analysis is applied multiple linear regressionanalysis with the help of analysis tools SPSS version 16. Based on the results of data analysis can beconcluded that there is a simultaneous effect among managerial ownership, financial performance, andfirm size on corporate social responsibility (CSR) disclosure. While partial, financial performance, andfirm size have a significant influence on the of corporate social responsibility (CSR) disclosure. Whereasmanagerial ownership has no significant effect on the corporate social responsibility (CSR) disclosure.Keywords:Corporate Social Responsibility (CSR), managerial ownership, financial performance, firmsize, corporate manufacturing
Improving Competitiveness Strategy for SME’s through Optimization Human Resources Management Function Lila Bismala; Susi Handayani
Proceedings of AICS - Social Sciences Vol 7 (2017): 7th AIC in conjuction ICMR 2017 Universitas Syiah Kuala October 2017
Publisher : Proceedings of AICS - Social Sciences

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Abstract

This research intends to explore the strategy of increasing SME’s competitiveness through the optimization of human resource management function. Human resource management is often forgotten by SME’s, whereas effective human resource management will be able to be competitiveness for SME. Methods of data collection conducted are to make observations, questionnaires, in-depth interviews, as well as literature review. The sample of this research is 69 small and medium industries. The results showed that the competitiveness of SME can be improved by optimizing the human resource management function. The human resource management function referred to is procurement (paying attention to skills, knowledge and abilities), maintenance (paying attention to compensation and some aspects of organizational behavior, such as organizational climate, organizational culture, employee commitment), human resources development, performance appraisal (preparing indicators and a fair performance appraisal system, objective and accurate)
An analysis of factors affecting the performance of disaster management agency Susi Handayani
Proceedings of AICS - Social Sciences Vol 7 (2017): 7th AIC in conjuction ICMR 2017 Universitas Syiah Kuala October 2017
Publisher : Proceedings of AICS - Social Sciences

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Abstract

The purpose of Disaster Management Agency is to help the victims of disasters that often occur in our country. This research uses descriptive approach, by focusing on problems and phenomena that existed at the time of the research. Researchers multiply data and information from several disaster occurrence sites and distributing questionnaires to obtain more accurate data. The results of the research show there are several factors that cannot be met by the Disaster Management Agency. These factors make the performance of Disaster Management Agency to be not optimal and cause dissatisfaction for the victims of disaster. The conclusion is the lack of coordination between levels in the Disaster Management Agency, poor communication between the field (technical) with the part or higher level and the motivation of members who are still relatively low and the weakness of existing human resource capacity. Some things that should be done by the Disaster Management Agency, such as the improvement of internal facilities, improve the communication system and pay attention to the needs of its members.
Peran Citra Destinasi dan Perilaku Konsumen dalam Mempengaruhi Keputusan Konsumen dalam Memilih Destinasi Halal Susi Handayani; Lailan Safina Hasibuan; Lila Bismala
BISNIS Vol 9, No 1 (2021): BISNIS: Jurnal Bisnis dan Manajemen Islam
Publisher : Fakultas Ekonom dan Bisnis Islam Institut Agama Islam Negeri (IAIN) Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/bisnis.v9i1.11562

Abstract

Tourism is one of the largest service industries and provides opportunities and hope for any destination to capitalize on it, create jobs and support other sectors. The demographics of the young and large Muslim market, the rapid economic growth of Muslim-majority countries, Islamic values encourage the growth of Islamic business and lifestyle, the growth of trade transactions between Organization of the Islamic Conference (OIC) countries, are the motors of the growth of the global Muslim market. This is what encourages the emergence of halal tourism. The purpose of the study was to examine the effect of destination image and consumer behavior on consumer decisions in choosing halal destinations. The number of samples in this study were 150 respondents. The data analysis technique used in this study is multiple regression analysis to examine the partial and simultaneous effect of destination image and consumer decisions on consumer decisions in choosing halal destinations. The results showed that partially the image of the destination and consumer behavior had a negative effect on consumer decisions in choosing halal destinations. Meanwhile, simultaneously, destination image and consumer behavior have a positive effect on consumer decisions in choosing halal destinations. This shows that simultaneously, the image of a destination owned by a halal destination and consumer behavior influence consumer decisions in choosing a halal destination, so it is very important to maintain the image of the halal destination, so that it really shows halal in the true sharia aspect. Keywords: Consumer Behavior, Consumer Decision, Destination Image
PENGARUH ANGGARAN PARTISIPATIF MELALUI BUDAYA ORGANISASI, GAYA MANAJEMEN DAN MOTIVASI KERJA TERHADAP KINERJA MANAJERIAL DAN KEPUASAN KERJA Susi Handayani, Nel Arianti
Jurnal Riset AKuntansi dan Bisnis Vol 10, No 1 (2010): JURNAL RISET AKUNTANSI DAN BISNIS
Publisher : Jurnal Riset Akuntansi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/jrab.v10i1.469

Abstract

Tujuan yang hendak dicapai dalam penelitian ini adalah untuk menganalisis pengaruh Anggaran Partisipatif terhadap Kinerja Manajerial, pengaruh Anggaran Partisipatif terhadap Kepuasan Kerja, pengaruh Anggaran Partisipatif melalui Budaya Organisasi terhadap Kinerja Manajerial, Anggaran Partisipatif melalui Budaya Organisasi terhadap Kepuasan Kerja, Anggaran Partisipatif melalui Gaya Manajemen terhadap Kinerja Manajerial, Anggaran Partisipatif melalui Gaya Manajemen terhadap Kepuasan Kerj, Anggaran Partisipatif melalui Motivasi Kerja terhadap Kinerja Manajerial, dan Anggaran Partisipatif melalui Motivasi Kerja terhadap Kepuasan Kerja. Populasi dalam penelitian ini adalah seluruh individu yang terlibat dalam penyusunan anggaran di perusahaan. Semua populasi dalam penelitian ini diambil sebagai sampel sebanyak 127 orang. Data dikumpulkan dengan menggunakan kuesioner dan teknik analisis data yang digunakan dalam penelitian ini adalah PathAnalysis. Dari temuan penelitian diatas maka dapat disimpulkan bahwa variabel Anggaran partisipatif berpengeruh langsung terhadap budaya organisasi, motivasi dan gaya manajemen namun tidak berpengaruh langsung terhadap kinerja manjerial dan kepuasan kerja, variabel Budaya Organisasi berpengaruh langsung terhadap variabel Motivasi dan Kinerja manajerial, variabel Gaya Manajemen berpengaruh langsung terhadap variabel Motivasi dan Kepuasan kerja dan variabel Motivasi berpengaruh langsung terhadap kinerja manajerial dan Kepuasan Kerja. Melibatkan karyawan pada level tertentu baik untuk meningkatkan motivasi karyawan yang pada gilirannya akan meningkatkan kinerja manajerial dan kepuasan kerja karyawan. Perlu dikembangkan Budaya organisasi yang baik dan gaya kepemimpinan yang tepat sehingga juga akan meningkatkan motivasi dan baik secara langsung maupun tidak akan meningkatkan kinerja manajerial dan kepuasan kerja karyawan.
ANALISIS PERBEDAAN TINGKAT LITERASI KEUANGAN PELAKU UKM Lailan Safina Hasibuan; Susi Handayani; Lila Bismala
Jurnal Ilmiah Ekonomi Dan Bisnis Vol. 19 No. 1 (2022)
Publisher : Universitas Lancang Kuning

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31849/jieb.v19i1.7410

Abstract

Financial management is one of the main problems in SMEs because if financial management does not go well, it will hamper performance and gain access to financing. Financial literacy becomes very important in financing decisions and their subsequent performance. Financial literacy enables entrepreneurs to manage risk through strategies, such as maintaining financial reserves, diversifying their investment portfolios and purchasing insurance. The purpose of this study was to determine the level of financial literacy of SME actors and to compare financial literacy between male and female SME actors. Data collection was carried out using a questionnaire to SME actors, with a sample of 384 SME actors in the culinary field. The results showed that the financial knowledge, financial attitudes and financial behavior of SME actors were good, meaning that they were able to carry out financial management well. Meanwhile, there are differences in financial knowledge and financial behavior between male and female SME actors, but the financial attitudes between male and female SME actors do not show any difference.
Co-Authors Ahmad Zamsuri, Ahmad Arpan Dewi Andriany Gustina Siregar Hafsah Hafsah Hasrudy Tanjung, Hasrudy Irma Christiana Lailan Safina Hasibuan Lila Bismala Mariza Devega Meta Fidiana Mifta Rosmaida Neny Tikana Novia Rohmaiya Berutu Nunung Agus Firmansyah Raihanah Daulay Ricky Ardianto Efendi Selsia Putri Anggraini Sintatul Maulidia Walhidayat Yayuk Hayulina Manurung