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ANALISIS TINGKAT RISIKO PEMBIAYAAN MURABAHAH, TINGKAT RISIKO PEMBIAYAAN MUSYARAKAH, FINANCING TO DEPOSIT RATIO (FDR) DAN PENGARUHNYA TERHADAP PROFITABILITAS PADA BANK PEMBIAYAAN RAKYAT SYARIAH Masturo Masturo; Samino Hendrianto
Dynamic Management Journal Vol 3, No 2 (2019): Dynamic Management Journal
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/dmj.v3i2.1961

Abstract

Analisis Tingkat Risiko Pembiayaan Murabahah, Musyarakah, Financing to Deposit Ratio (FDR) dan Pengaruhnya Terhadap Profitabilitas pada Bank Pembiayaan Rakyat Syariah Periode 2015-2017 yang telah di publikasikan oleh BI dan OJKTeknik sampel yang digunakan adalah purposive sampling sehingga diperoleh jumlah sampel sebanyak 3 BPRS yaitu Bank Pembiayaan Rakyat Syariah (BPRS) Amanah Rabbaniah Bandung, BPRS Berkah Ramadhan Tangerang, dan BPRS HIK Tangerang.  Teknik analisis yang digunakan dalam penelitian ini adalah regresi linear berganda. Hasil penelitian ini menyatakan bahwa secara parsial risiko pembiayaan murabahah (NPF murabahah) dan Financing to Deposit Ratio (FDR) memiliki pengaruh yang positif dan signifikan terhadap profitabilitas. Sedangkan risiko pembiayaan musyarakah (NPF musyarakah) memiliki pengaruh negatif dan signifikan terhadap profitabilitas. Kata Kunci: Risiko Pembiayaan Murabahah (NPF Murabahah), Risiko Pembiayaan Musyarakah (NPF Musyarakah), Financing to Deposit Ratio (FDR), Profitabilitas (ROA).
KINERJA KARYAWAN: PROSES REKRUTMEN DAN SELEKSI PADA SMARTCLUB TRADER WHOLESALE Sri Nilawati; Bambang Suhartoyo; Masturo Masturo; Vinthya Dwi Darmawanti
Jurnal Comparative: Ekonomi dan Bisnis Vol 3, No 2 (2021): Jurnal Comparative: Ekonomi Dan Bisnis
Publisher : Univesitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (308.661 KB) | DOI: 10.31000/combis.v3i2.7653

Abstract

The purpose of this study was to determine the effect of the recruitment and selection process on employee performance at Smartclub Trader Wholesale Metropolis. To find out which factors have a more dominant influence on employee performance at Smartclub Trader Wholesale Metropolis. The subjects in this study were 58 employees in the HRD section at Smartclub Trader Wholesale Metropolis. The data analysis method used in this study uses the help of a computerized system (SPSS Computer Program version. 23) to test whether there is an influence between the recruitment and selection process on employee performance. The data collection technique is the questionnaire method, while the analysis technique used is multiple regression analysis with the t test and F test. Partial calculation results are obtained for the recruitment process t count 6.512 > t table 2.00404 and selection t count 2.341 > t table 2, 00404, it can be concluded that the process of recruitment and selection has a partial effect on employee performance. While the simultaneous test results obtained F count 21.977 > F table 3.16. This means that the recruitment and selection processes jointly affect the performance of employees at Smartclub Trader Wholesale Metropolis
Pengaruh Fraud Pentagon terhadap Financial Statement Fraud Samino Hendrianto; Nursimah Dara; Masturo Masturo
Journal on Education Vol 5 No 4 (2023): Journal on Education: Volume 5 Nomor 4 Mei-Agustus 2023
Publisher : Departement of Mathematics Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joe.v5i4.2655

Abstract

This study aims to determine the effect of pentagon fraud on financial statement fraud, empirical studies on LQ-45 companies listed on the Indonesia Stock Exchange (IDX) for the period 2017-2021. Fraud pentagon has several factors that influence the occurrence of financial statement fraud, they are financial stability, external pressure, effectiveness of supervision, change of auditor, financial targets, nature of industry and change of directors. The F-Score model is used in this study to see the potential for financial statement fraud. The method used in selecting the sample in this study was purposive sampling from 22 LQ-45 companies listed on the IDX for the period 2017 – 2021. Hypothesis testing was carried out with panel data using E-views 12.0 software to test the effect of financial stability, external pressure, effectiveness of supervision, change of auditors, financial targets, nature of the industry and change of directors on financial statement fraud. The results of this study indicate that financial stability, and external pressure have an effect on financial statement fraud. Meanwhile, effectiveness of supervision, change of auditor, financial targets, nature of the industry and change of directors have no effect on financial statement fraud.
ANALISIS KINERJA LINGKUNGAN, UKURAN PERUSAHAAN, PROFITABILITAS, DAN PENGARUHNYA TERHADAP PENGUNGKAPAN INFORMASI LINGKUNGAN samino hendrianto; Nursimah Dara; Masturo Masturo
Simposium Nasional Mulitidisiplin (SinaMu) Vol 3 (2021): Simposium Nasional Multidisiplin (SinaMu)
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (4225.523 KB) | DOI: 10.31000/sinamu.v3i0.6134

Abstract

ABSTRACTThis study aims to examined analysis environmental performance, company size, profitability, and the effect on disclosure of environmental information in consumer goods industry sector companies that registered at Indonesian Stock Exchange (IDX) with period observation 2015-2019. Sample techniques used purposive sampling so obtained the sample of the as many as 12 companies. Technique the analysis used in this research was multiple regression. This result showed that variable environmental performance, profitability and had a positive  significant effect to disclosure of environmental information, company size has a negative and significant effect to disclosure of environmental information. Keywords: Disclosure Of Environmental Information, Environmental Performance, Company Size, Profitability ABSTRAKPenelitian ini untuk menguji analisis kinerja lingkungan, ukuran perusahaan, profitabilitas, dan pengaruhnya terhadap pengungkapan informasi lingkungan pada perusahaan sektor industri barang konsumsi yang terdaftar di Bursa Efek Indonesia (BEI) dengan periode pengamatan 2015-2019. Teknik sampel yang digunakan adalah purposive sampling sehingga diperoleh jumlah sampel sebanyak 13 perusahaan. Teknik analisis yang digunakan dalam penelitian ini adalah regresi linear berganda. Hasil analisis menunjukkan bahwa variabel kinerja lingkungan dan profitabilitas berpengaruh positif dan signifikan terhadap pengungkapan informasi lingkungan, sedangkan variabel ukuran perusahaan berpengaruh negatif dan signifikan terhadap terhadap pengungkapan informasi lingkungan. Kata kunci: Pengungkapan Informasi Lingkungan, Kinerja Lingkungan, Ukuran Perusahaan            
LEVERAGE, COMPANY SIZE AND RETURN ON ASSETS (ROA) ON UNDERPRICING IN INITIAL PUBLIC OFFERING (IPO) COMPANIES Ricka Auliana; Ria Puspitasari; Masturo Masturo
Jurnal Comparative: Ekonomi dan Bisnis Vol 5, No 2 (2023): Jurnal Comparative: Ekonomi Dan Bisnis
Publisher : Univesitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/combis.v5i2.8412

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui pengaruh leverage, ukuran perusahaan serta return on assets (ROA) terhadap underpricing secara parsial dan bersama – sama pada Perusahaan Non Perbankan yang melakukan initial public offering (IPO) di Bursa Efek Indonesia (BEI). Periode penelitian yang digunakan adalah 5 tahun yaitu periode  2012 – 2016. Populasi penelitian meliputi semua perusahaan yang melakukaninitial public offering(IPO) di Bursa Efek Indonesia periode 2012 – 2016. Teknik pengambilan sampel menggunakan teknik purposive sampling. Berdasarkan kriteria yang telah ditetapkan diperoleh jumlah sampel41 perusahaan. Jenis data yang digunakanadalah data sekunder yang diperoleh dari situs Bursa Efek Indonesia. Metode analisis data yang digunakan adalah analisis regresi linear berganda. Hasil penelitian menunjukkan bahwa leverage berpengaruh positif terhadap underpricing dengan nilai signifikan 0.0157, ukuran perusahaan tidak berpengaruh terhadap underpricing dengan nilai signifikan 0.1883 dan ROA memiliki pengaruh negatif terhadap underpricing dengan nilai signifikan 0.0136. Kata Kunci: Leverage, Ukuran Perusahaan, Return On Assets, Underpricing, IPO
Tunneling Incentive, Mekanisme Bonus dan Pengaruhnya Terhadap Tranfer Pricing Dengan Tax Minimization Sebagai Variabel Moderasi Samino Hendrianto; Nursimah Dara; Masturo Masturo
Journal on Education Vol 6 No 1 (2023): Journal On Education: Volume 6 Nomor 1 Tahun 2023
Publisher : Departement of Mathematics Education

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The aim of this research is to determine tunneling incentives, bonus mechanisms and their influence on transfer pricing with tax minimization as a moderating variable. The research time period used was 5 years, namely the 2018-2022 period. The research population is food and beverage companies listed on the Indonesia Stock Exchange for the 2018-2022 period. The sampling technique uses purposive sampling technique. Based on the predetermined criteria, 17 companies were obtained. The type of data used is secondary data obtained from the Indonesian Stock Exchange website. The analytical method used is panel data regression analysis using Eviews 12. The research results show that Tunneling Incentive and Tax Minimization have an effect on Transfer Pricing, Tax Minimization can moderate Tunneling Incentive on Transfer Pricing. The Bonus Mechanism has no effect on Transfer Pricing and Tax Minimization cannot moderate the Bonus Mechanism on Transfer Pricing.
PENGARUH SHOPPING LIFESTYLE DAN FASHION INVOLVEMENT TERHADAP IMPLUSE BUYING Eka Hendra Priyatna; Lutfi Nurul Lutfia; Masturo Masturo
Digital Business Journal Vol 1, No 2 (2023): Digital Business Journal
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/digibis.v2i1.7494

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui pengaruh Shopping Lifestyle Dan Fashion Involvement Terhadap Impluse Buying Pada Konsumen Produk Flickabags Di Instagram. Penelitian ini adalah penelitian kuantitatif. Sampel dalam penelitian ini sejumlah 96 responden di Flickabags di Instagram. Teknik pengambilan sampel yang digunakan adalah teknik non probality sampling dengan cara accidental sampling. Hasil penelitian menunjukkan bahwa Shopping Lifestyle (X1) berpengaruh positif terhadap Impluse Buying (Y). Hal ini ditunjukkan dengan thitung >t tabel yakni 6,475 > 1,985, variabel Fashion Involvement (X2) berpengaruh posistif terhadap Impluse Buying (Y). Hal ini  ditunjukkan dengan thitung > ttabel yakni 3,192 > 1,985. Dan nilai signifikan regresi sebesar 0,000 < 0,05. Dan secara  simultan variabel Shopping Lifestyle (X1) dan Fashion Involvement (X2) berpengaruh posistif terhadap Impluse Buying (Y) yakni Fhitung > Ftabel sebesar 43,357 > 3,09. Dengan nilai persamaan regresi berganda Y = 5,553+0,550X1+0,285X2. Dengan koefisien determinasi sebesar 48,30% yang sisanya sebesar 51,70% dipengaruhi oleh faktor yang tidak diteliti.Kata Kunci : Shopping Lifestyle, Fashion Involvement, Impluse Buying