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All Journal Jurnal Ekonomi, Bisnis dan Kewirausahaan (JEBIK) JURNAL RELASI STIE MANDALA JEMBER Jurnal Akuntansi Multiparadigma Relasi : Jurnal Ekonomi
Sumani Sumani
Universitas Jember
Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Environmental Science Social Sciences

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Analisis Determinan Perubahan Laba Bersih Pada Bank Umum Konvensional Di Indonesia Periode 2011–2015 Liga Febriani; Ana Mufidah; Sumani Sumani
RELASI : JURNAL EKONOMI Vol 15 No 1 (2019)
Publisher : STIE Mandala Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31967/relasi.v15i1.299

Abstract

The financial performance of the bank describes the financial condition of banks in a given period. The financial performance of bank can be categorized by looking at a bank’s net profit change. Net profit change used by user of financial statements to determine whether there is an increase or decrease in profit, so it can be used as a guide for future managerial decisions. The purpose of this study was to: (1) analyze the NPL is a determinant of commercial bank’s net profit change in Indonesia, (2) analyze the IRR is a determinant of commercial bank’s net profit change in Indonesia, (3) analyze the LDR is a determinant of commercial bank’s net profit change in Indonesia, (4) analyze the ROA is a determinant of commercial bank’s net profit change in Indonesia, (5) analyze the NIM is a determinant of commercial bank’s net profit change in Indonesia, (6) analyze the BOPO is a determinant of commercial bank’s net profit change in Indonesia, (7) analyze the CAR is a determinant of commercial bank’s net profit change in Indonesia. Data used in this research is secondary data. The population in this study is the banks listed on the Indonesia Bank in the period 2011–2015. Taking the number of samples by purposive sampling method used multiple linear regression analysis. The test results and data analysis were performed with SPSS 21 showed that: NPL, IRR, ROA, and NIM are determinant of commercial bank’s net profit change in Indonesia; LDR, BOPO, and CAR ratio are not determinant of commercial bank’s net profit change in Indonesia.
RELEVANKAH TEORI STRUKTUR MODAL DI INDONESIA? Sumani Sumani; Ahmad Roziq; Daniel T H Manurung
Jurnal Akuntansi Multiparadigma Vol 11, No 2 (2020): Jurnal Akuntansi Multiparadigma (Agustus 2020 - Desember 2020)
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jamal.2020.11.2.22

Abstract

Abstrak: Relevankah Teori Struktur Modal di Indonesia? Tujuan penelitian ini adalah untuk menelaah relevansi teori struktur modal pada aspek optimalisasi terjadinya risiko berdasarkan pecking order theory, trade off theory, dan teori agensi. Metode yang digunakan adalah regresi berganda pada perusahaan manufaktur terbuka di Indonesia tahun 2010-2018. Penelitian ini menemukan bahwa beberapa indikator teori struktur modal tidak relevan dengan ketiga teori tersebut. Hal ini menunjukkan bahwa perusahaan harus menekan biaya modal, peluang bangkrut, dan biaya keagenan melalui keseimbangan pendanaan antara yang dinginkan oleh agen maupun prinsipal. Abstract: Is Capital Structure Theory Relevant to Indonesia?? The purpose of this study is to examine the relevance of capital structure theory on the aspects of optimizing risk based on pecking order theory, trade-off theory, and agency theory. The method used is multiple regression in public manufacturing companies in Indonesia in 2010-2018. This study finds that several indicators of capital structure theory are not relevant to the three theories. This shows that the company must reduce the cost of capital, bankruptcy opportunities, and agency costs through a balance of funding that is desired by agents and principals.
HOW DOES DIGITAL FINANCIAL LITERACY RELATE TO THE FINANCIAL PERFORMANCE OF MSMES TOURISM FIRMS? THE MEDIATING ROLE OF FINANCIAL BEHAVIOR Intan Nurul Awwaliyah; Sumani Sumani; Marmono Singgih; Roni Widodo
Jurnal Ekonomi Bisnis dan Kewirausahaan Vol 12, No 1 (2023): Jurnal Ekonomi Bisnis dan Kewirausahaan
Publisher : Fakultas Ekonomi dan Bisnis, UNTAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26418/jebik.v12i1.60356

Abstract

MSMEs play a significant role in the digital economy. This highlights the need for governments to focus on their development beyond financing and improving their digital literacy. This study investigates the impact of digital financial literacy on the financial performance of MSMEs at Pancer Puger Beach, Jember, with a specific focus on the role of financial behavior in promoting this relationship. This study used a mixed method with an exploratory sequential design combining qualitative data gathered from focus group discussions, in-depth interviews, and observations. Quantitative data were collected through questionnaires from 120 MSMEs respondents obtained via snowball sampling and analyzed using the partial least squares method. The results show that (1) Digital financial literacy affects financial performance, (2) Digital financial literacy affects financial behavior, and (3) Financial behavior affects the financial performance of MSMEs, while financial behavior serves as a mediator between financial literacy and financial performance. The findings suggest that tourism MSMEs can adapt and thrive in line with Indonesia's digital financialization.JEL: G41, L26, L83.
Analisis Determinan Perubahan Laba Bersih Pada Bank Umum Konvensional Di Indonesia Periode 2011–2015 Liga Febriani; Ana Mufidah; Sumani Sumani
RELASI : JURNAL EKONOMI Vol 15 No 1 (2019)
Publisher : STIE Mandala Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31967/relasi.v15i1.299

Abstract

The financial performance of the bank describes the financial condition of banks in a given period. The financial performance of bank can be categorized by looking at a bank’s net profit change. Net profit change used by user of financial statements to determine whether there is an increase or decrease in profit, so it can be used as a guide for future managerial decisions. The purpose of this study was to: (1) analyze the NPL is a determinant of commercial bank’s net profit change in Indonesia, (2) analyze the IRR is a determinant of commercial bank’s net profit change in Indonesia, (3) analyze the LDR is a determinant of commercial bank’s net profit change in Indonesia, (4) analyze the ROA is a determinant of commercial bank’s net profit change in Indonesia, (5) analyze the NIM is a determinant of commercial bank’s net profit change in Indonesia, (6) analyze the BOPO is a determinant of commercial bank’s net profit change in Indonesia, (7) analyze the CAR is a determinant of commercial bank’s net profit change in Indonesia. Data used in this research is secondary data. The population in this study is the banks listed on the Indonesia Bank in the period 2011–2015. Taking the number of samples by purposive sampling method used multiple linear regression analysis. The test results and data analysis were performed with SPSS 21 showed that: NPL, IRR, ROA, and NIM are determinant of commercial bank’s net profit change in Indonesia; LDR, BOPO, and CAR ratio are not determinant of commercial bank’s net profit change in Indonesia.
Co-Authors Ahmad Roziq Ana Mufidah Intan Nurul Awwaliyah Liga Febriani Marmono Singgih Roni Widodo