Garuda - Garba Rujukan Digital

CSR EFFECT ON MARKET AND FINANCIAL PERFORMANCE Dewi, Dian Masita
El Dinar: Jurnal Keuangan dan Perbankan Syariah Vol 1, No 02 (2013): El Dinar
Publisher : Faculty of Economics Universitas Islam Negeri Maulana Malik Ibrahim Malang

This study aims to predict causality model [33] effect of Corporate Social Responsibility on financial performance. This study also examines motivation of CSR implementation based on financial performance and market performance in non-financial public companies and banks that disclose CSR activities and listed at Indonesia Stock Exchange during 2007â€“2009. Numbers of samples were 46 companies. Data was analyzed by GSCA. Research result showed that there was a significant direct effect between CSR on Return on Assets (ROA), Return on Equity (ROE). In contrast, there was no significant direct effect between CSR on Market Value Added (MVA). In addition, there was a significant direct effect between Return on Assets (ROA) on CSR, Return on Equity (ROE) on CSR and there was no significant direct effect between Market Value Added (MVA) on CSR. There were three empirical findings novelties of this study. First, return on assets (ROA) has positive effect on CSR and otherwise CSR has positive effect on ROA. Second, ROE has positive effect on CSR and otherwise CSR has positive effect on ROE. Last, MVA affect on CSR and otherwise CSR affect on MVA. Â

Analysis of the Effect of Intellectual Capital on Financial Performance, Revenue Growth, and Value of Manufacturing Companies on the Indonesia Stock Exchange 2016-2019 Umboh, Friscilla Fabiola; Dian Masita Dewi
Open Access Indonesia Journal of Social Sciences Vol. 5 No. 2 (2022): Open Access Indonesia Journal of Social Sciences
Publisher : HM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37275/oaijss.v5i2.111

The concept of intellectual capital has a goal that leads to the control and management of the company (Mouritsen et al., 2001) with the perspective of improving organizational performance, creating a competitive advantage of the company (Khalique et al., 2011) which can differentiate itself from competitors in today's modern economic era (Bhasin, 2008) which also leads to long-term profits (Jordão & de Almeida, 2017). The measurement of the impact of intellectual capital management that is most widely used is developed by (Pulic, 1998), VAICTM (Value Added Intellectual Coefficient) to measure the extent to which the company generates an added value based on the efficiency of intellectual capital that is supported and influenced by the relationship between value-added to physical capital, human capital and structural capital. This research is causal research that aims to analyze the causal relationship between the independent variable and the dependent variable. The independent variable in this study is intellectual capital as measured by the Value-Added Intellectual Coefficient (VAICTM) which is the sum of three influential resources, namely Value-Added Human Capital (VAHU), Value Added Capital Employee (VACA), and Structural Capital Value Added (STVA). The dependent variable in this study is the company's performance as measured by Return on Assets (ROA), company growth is measured by Growth Revenue, and company value is measured by Tobin's Q. Based on the results of the study, it can be concluded that intellectual capital has no significant positive effect on the company's financial performance. manufacturing on the Indonesia Stock Exchange in 2016-2019, because the manufacturing industry is included in the category of low-IC intensive industries (not dense intellectual capital) where operational activities are still dominated by the use of many fixed assets compared to intellectual capital and initial management of intellectual capital which is still considered as costs and have not shown results that affect the company's financial performance.

Analysis of the Effect of Intellectual Capital on Financial Performance, Revenue Growth, and Value of Manufacturing Companies on the Indonesia Stock Exchange 2016-2019 Umboh, Friscilla Fabiola; Dian Masita Dewi
Open Access Indonesia Journal of Social Sciences Vol. 5 No. 2 (2022): Open Access Indonesia Journal of Social Sciences
Publisher : HM Publisher

The concept of intellectual capital has a goal that leads to the control and management of the company (Mouritsen et al., 2001) with the perspective of improving organizational performance, creating a competitive advantage of the company (Khalique et al., 2011) which can differentiate itself from competitors in today's modern economic era (Bhasin, 2008) which also leads to long-term profits (Jordão & de Almeida, 2017). The measurement of the impact of intellectual capital management that is most widely used is developed by (Pulic, 1998), VAICTM (Value Added Intellectual Coefficient) to measure the extent to which the company generates an added value based on the efficiency of intellectual capital that is supported and influenced by the relationship between value-added to physical capital, human capital and structural capital. This research is causal research that aims to analyze the causal relationship between the independent variable and the dependent variable. The independent variable in this study is intellectual capital as measured by the Value-Added Intellectual Coefficient (VAICTM) which is the sum of three influential resources, namely Value-Added Human Capital (VAHU), Value Added Capital Employee (VACA), and Structural Capital Value Added (STVA). The dependent variable in this study is the company's performance as measured by Return on Assets (ROA), company growth is measured by Growth Revenue, and company value is measured by Tobin's Q. Based on the results of the study, it can be concluded that intellectual capital has no significant positive effect on the company's financial performance. manufacturing on the Indonesia Stock Exchange in 2016-2019, because the manufacturing industry is included in the category of low-IC intensive industries (not dense intellectual capital) where operational activities are still dominated by the use of many fixed assets compared to intellectual capital and initial management of intellectual capital which is still considered as costs and have not shown results that affect the company's financial performance.

PENGARUH LIKUIDITAS, LEVERAGE, UKURAN PERUSAHAAN TERHADAP KEBIJAKAN DIVIDEN TUNAI DENGAN PROFITABILITAS SEBAGAI VARIABEL INTERVENING Dian Masita Dewi
Jurnal Bisnis dan Ekonomi Vol 23 No 1 (2016): vol. 23 no. 1 EDISI MARET 2016
Publisher : Fakultas Ekonomika dan Bisnis, Universitas Stikubank

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (71.294 KB)

The purpose of this research to clarify the effect of liquidity , leverage , size of the company to cash dividend policy with profitability as an intervening variable. The population in this study are all companies listed on the Indonesia Stock Exchange period 2012 - 2014 totaling 141 companies. The samples using purposive sampling method which was then acquired 19 manufacturing companies. The analytical method used is path analysis. The results obtained in this study is the liquidity does not affect the profitability and the size of the company while the leverage effect on profitability. Profitability affect the cash dividend policy. Profitability can not be intervening variables for liquidity, leverage and the size of the company against cash dividend policy. Conclusions from this research that the amount of leverage and the size of the company proved capable of affecting low profitability. Companies that have a large profitability does not always give a high dividend. Suggestions for investors who want high dividends should choose companies with low debt levels. For companies should fulfill their financial filled with their own capital. For further research should use a broader sample. keyword: liquidity , leverage, size of the company, cash dividend policy and profitability

Kinerja Keuangan Bank Konvensional dan Bank Syariah (Study pada PT. Bank Negara Indonesia Tbk tahun 2010-2014) Dian Masita Dewi
AL-ULUM : Jurnal Ilmu Sosial dan Humaniora Vol 1, No 2 (2016): Edisi April
Publisher : Universitas Islam Kalimantan Muhammad Arsyad Al Banjari

This study aims to: (1) Analyze financial performance. Bank Negara Indonesia Tbk. in 2010-2014, (2) analyzing financial performance. Bank Negara Indonesia Syariah Tbk. in 2010-2014, (3) to analyze the differences in the financial performance of conventional banks and Islamic banks in the PT. Bank Negara Indonesia Tbk. 2010-2014. This research is a kind of causal comparative research. Population in this research is PT. Bank Negara Indonesia Tbk. and PT. Bank Negara Indonesia Syariah Tbk. The sample in this research is financial statements from 2010-2014 PT. Bank Negara Indonesia Tbk. and PT. Bank Negara Indonesia Syariah Tbk. This study uses secondary data. Secondary data in this study were obtained from the annual financial report of PT. Bank Negara Indonesia Tbk. and PT. Bank Negara Indonesia Syariah Tbk. on during the period 2010-2014 that has been audited and publicized to the public via the official website of PT. Bank Negara Indonesia Tbk. and PT. Bank Negara Indonesia Syariah Tbk. This research assessment system uses a quantitative approach. Quantitative approach carried out by calculating financial ratios and the ratios are NPL, LDR, ROA, And CAR which is then followed by different test by using statistical test Independent Sample t - Test. The results showed that there were significant differences in financial performance between conventional banks and Islamic banks during the period 2010-2014. In general, in terms of liquidity, profitability, and capital of the Bank Negara Indonesia's financial performance is better than the Bank Negara Indonesia Syariah. Bank Negara Indonesia Syariah only have better asset quality of the Bank Negara Indonesia.

Pelatihan Pembuatan Eco Enzyme Bersama Komunitas Eco Enzyme Lambung Mangkurat Kalimantan Selatan Dian Masita Dewi
Jurnal Pengabdian ILUNG (Inovasi Lahan Basah Unggul) Vol 1, No 1 (2021)
Publisher : Universitas Lambung Mangkurat

Eco enzyme is a multifunctional liquid produced from a 3-month fermentation process with simple ingredients, brown sugar/cane drops, waste or organic waste using a 1:3:10 composition. During this eco enzyme fermentation process, it will produce O3 and O2 gases (ozone and oxygen), this is equivalent to that produced by 10 trees. Some of the benefits of Eco Enzyme are that it can clean polluted rivers, such as antiseptics, fertilize the soil and replace daily household chemical products. The objectives of this community service activity are: 1) to introduce an organic waste management program into eco-enzyme. 2) this community service activity will be published in a national journal. This activity will be held from February 21 to May 26, 2021. The target audience involved in this activity is 10 members of the Lambung Mangkurat Eco Enzyme Community Kalimantan. Selection of target audience based on the closest distance. The methods used in the implementation of this activity are lectures, simulations and practices of processing organic waste into environmentally friendly eco enzymes. The conclusion of the program is that all participants are enthusiastic and can produce good quality eco enzymes. Based on the evaluation results indicate that the satisfaction of the participants is very high when viewed from all aspects of the assessment.

PENGELOLAAN RETRIBUSI PARKIR YANG EFEKTIF DAN EFISIEN DI JL. SINGABANA DAN JL. AGUS SALIM KECAMATAN PULAU LAUT UTARA KABUPATEN KOTABARU Eny Sri Harmeny; Fifi Swandari; Dian Masita Dewi
JWM (JURNAL WAWASAN MANAJEMEN) Vol. 9 No. 1 (2021)
Publisher : Universitas Lambung Mangkurat

This study aims to determine and analyze the effectiveness and efficiency parking retribution management on Singabana Street and Agus Salim Street, as well as the obstacles faced and strategies that should be taken by the Regional Government to increase retribution revenue in Kotabaru Districts. This research method uses quantitative descriptive with the primary data source is interviews with four respondents and the secondary data source is the revenue plan, revenue realization and costs incurred by the local government from 2015 to 2019 from the Transportation Office on Kotabaru Districts. Data analysis used ratio analysis with effective and efficient value interpretation and descriptive analysis. The results of the study state that parking retribution from 2015 to 2019 on Singabana Street and Agus Salim Street is less effective, but quite efficient. The obstacles faced are the limited staff for supervision, limited parking space and the difficulty of applying sanctions to both managers and illegal parking. The strategy taken is adding employees, coordinating with related parties, optimizing and increasing the number of parking spots, and imposing sanctions or rewards indiscriminately.

PENGARUH PENGUNGKAPAN ISLAMIC SOCIAL REPORTING (ISR) TERHADAP NILAI PERUSAHAAN DENGAN KINERJA KEUANGAN SEBAGAI VARIABEL MODERATING Iwan Setiawan; Fifi Swandari; Dian Masita Dewi
JWM (JURNAL WAWASAN MANAJEMEN) Vol. 6 No. 2 (2018)
Publisher : Universitas Lambung Mangkurat

This study aims to examine the influence of Islamic Social Reporting (ISR) disclosure on corporate value and the influence of financial performance in moderating the disclosure of Islamic Social Reporting (ISR) on corporate value through media annual report. This research is expected to increase the repertoire of science in the field of financial management, especially about the influence of Islamic social responsibility disclosure to corporate value and financial performance in moderating the influence of Islamic Social Reporting (ISR) on corporate value. This study was conducted on the annual report of 25 sharia issuers incorporated in the Jakarta Islamic Index (JII) during the period 2013-2016. Hypothesis testing used regression techniques with moderating variable. The results of this study indicate that Islamic Social Reporting (ISR) affect the corporate value. Listed Sharia issuers in the Jakarta Islamic Index (JII) are able to provide information on corporate social responsibility disclosure in annual report to increase stakeholders' trust in the sharia system applied in the company in order to increase the corporate value in the eyes of stakeholders, although none of the companies disclose information completely. Financial performance may not be able to moderate the influence of Islamic Social Reporting (ISR) on corporate value. It is alleged that Islamic Social Reporting (ISR) is able to moderate the influence of financial performance on the corporate value

PENERAPAN PERMENAKER NO 15 TAHUN 2005 DALAM PENGHEMATAN BIAYA PADA PERUSAHAAN PT ABC Muhammad Mualif; Meina Wulansari Yusniar; Dian Masita Dewi
JWM (JURNAL WAWASAN MANAJEMEN) Vol. 6 No. 1 (2018)
Publisher : Universitas Lambung Mangkurat

PT ABC implemented a policy regarding the basic changes of calculation of overtime wages for non-staff employees according to the memo published by the company concerning the implementation of overtime wage calculation system based on the regulation of the Permenaker no 15 year 2005. This research is conducted to determine whether the implementation of Permenaker no 15 year 2005 at PT ABC as the basic calculation of overtime wages for non staff employees makes PT ABC more efficient or not. This research is a descriptive quantitatif. The research variables are salary and overtime payment. The population of this research is non staff employees as many as 2.615 people. The data used is secondary data. The result of this research showed that implementation of Permenaker no 15 year 2005 makes PT ABC save the cost 20% in the payroll period of September 2013 compared to before it was implemented.

PENGARUH PROFITABILITAS, PAJAK DAN GROWTH OPPORTUNITY TERHADAP NILAI PERUSAHAAN MELALUI STRUKTUR MODAL SEBAGAI VARIABEL INTERVENING Fajar Eka Prasetyo; Fifi Swandari; Dian Masita Dewi
JWM (JURNAL WAWASAN MANAJEMEN) Vol. 5 No. 1 (2017)
Publisher : Universitas Lambung Mangkurat

This study aims to analyze the direct effects on profitability, taxes and growth opportunity on firm value as well as the indirect influence for profitability, tax and growth opportunity to firm value through a capital structure oncompanies and mining companies listed in Indonesia Stock Exchange in 2011-2014 period. The results showed that (i) profitability and growth opportunity hada positive effect on the capital structure, (ii) taxes hada negative effect on the capital structure, (iii) profitability and capital structure hada positive effect on firm value, (iv) taxes and growth opportunity hadno effect on firm value, (v) profitability and growth opportunity affected firm value through a capital structure as an intervening variable.Multinational companies and mining companies in Indonesia Stock Exchange tried to use external funding to run their operations to shrink the tax paid in order to obtain large profits and to increase firm value.

Title

Found 15 Documents
Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title Search

Found 15 Documents Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title

Found 15 Documents
Search