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All Journal Jurnal Manajemen dan Keuangan Tech-E Kompartemen : Jurnal Ilmiah Akuntansi IJEBD (International Journal Of Entrepreneurship And Business Development) Journal of Socioeconomics and Development Primanomics : Jurnal Ekonomi & Bisnis International Journal of Supply Chain Management AKUNTABILITAS: Jurnal Penelitian dan Pengembangan Akuntansi eCo-Buss GEMA : Jurnal Gentiaras Manajemen dan Akuntansi Jurnal PkM: Pemberdayaan Masyarakat Jurnal Terapan Manajemen dan Bisnis eCo-Fin NEAR: Jurnal Pengabdian kepada Masyarakat
Citrawati Jatiningrum
Institut Bakti Nusantara
Agriculture, Biological Sciences & Forestry Arts Humanities Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Nursing Public Health Social Sciences Transportation Other

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ANALISIS PENGARUH PUBLIKASI LAPORAN KEUANGAN INTERIM TERHADAP ABNORMAL RETURN SAHAM DI BURSA EFEK INDONESIA (BEI) jatiningrum, citrawati
Jurnal Manajemen dan Keuangan Vol 7, No 3 (2009): Jurnal Manajemen dan Keuangan
Publisher : Jurnal Manajemen dan Keuangan

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Abstract

Target of financial statement is provide the information which is concerning financial position of an worthwhile company to a large amount of user in economic decision. Interim financial statement represent the financial statement published among annual financial statement, able to be compiled in monthly, quarterly or other period is which less than one year including entire all financial statement component.This research is aim to prove empirically whether what there is influence which significant of between publication of interim financial statement to abnormal return share at industrial multifarious group company ( miscellaneous industry) in Indonesia Stock Exchanges (BEI). Data used in this research is obtained from JSX Monthly Satatistic, what is obtained from Effect Exchange of Jakarta and Center The Data of Capital Market of FE UGM. Technics analyse the data use the quantitative analysis by using paired-sample t test. In this research is writer test its hypothesis use the probability by α = 0,05.There is more other factor of dominant perceived by investor compared to by a interim financial statement information, tardy financial statement information accepted by investor, its professionalism do not institute the supporter and profession in capital market, lack of investor attention in assessing information of concerning prospect of an company in have invesment, inexistence of market strength which mirror from at least request to an share.Keyword : Financial Statement, Abnormal Return Share
ANALISIS KORELASI INVESTMENT OPPORTUNITY SET (IOS) DENGAN KEBIJAKAN DEVIDEN SERTA PERUSAHAAN TUMBUH DAN TIDAK TUMBUH TERHADAP KEBIJAKAN DEVIDEN PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA (BEI) Saputra, Indra Jaya; Jatiningrum, Citrawati
Jurnal Manajemen dan Keuangan Vol 8, No 1 (2010): Jurnal Manajemen dan Keuangan
Publisher : Jurnal Manajemen dan Keuangan

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Abstract

This research aims to give an empirical evidence about the correlation between Investment Opportunity Set (IOS) with deviden payout and deviden yields between growth company and not growth company in Indonesia Stock Exchange (BEI). Data used in this research is obtained from Effect Exchange of Indonesia The Data of Capital Market of FE UGM. Analysis methods is the quantitative analysis by using correlation method used SPSS Ver.15 and by using paired sample t test to give evidence the different between Investment Oportunity Set (IOS) at growth and not growth company.In this research is writer test its hypothesis use theprobability by α is 0,05.The result in this research are :First, the correlation between Investment Opportunity Set (IOS) with deviden payout not significantly in statistic (0,150 > 0,05). means that was have not correlation Second, Investment Opportunity Set (IOS) with deviden yield not significantly in statistic (0,103 > 0,05). means that was have not correlation. Third, Investment Opportunity Set between growth and not growth company was not different significantly in statistic both in deviden payout and dviden yieldKeyword : Investment Opportunity Set (IOS), Deviden payout, Deviden Yields
ANALISIS STRUKTUR KEPEMILIKAN TERHADAP DISCRETIOARY ACCRUAL THE ANALYSIS OF OWNERSHIP STRUCTURE ON DISCRETIONARY ACCRUAL jatiningrum, citrawati
Jurnal Manajemen dan Keuangan Vol 9, No 2 (2011): Jurnal Manajemen dan Keuangan
Publisher : Jurnal Manajemen dan Keuangan

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Abstract

This study aims to empirically prove the ownership structure of domestic and foreign as well as a tendency towards concentrated ownership structure manipulation of financial reporting information. La Porta, et al. (2006) explains that the strong or weak investor protection associated with the legal order that is followed by the country concerned. Indonesia and countries in Asia in general character is the structure of corporate ownership is concentrated, so the problem of differences in the primary interest is the divergence of interests between the controlling owner of the company with the majority as a minority owner.The sample of this study is a company listed on the Stock Exchange period from 2004 to 2010. Elections were conducted with a purposive sample. The structure of ownership in this study were measured with the first proxy largest percentage ownership of public companies by domestic and foreign institutions, in this study are referred to foreign institutions are foreign companies operating in Indonesia. Each ownership group is divided into majority and minority ownership group. Discretionary accruals (DTAC) is calculated with a modified Jones model (Dechow, et al., 1995). The results of this study is that there are differences in discretionary accruals of companies owned by domestic institutions and companies owned by foreign institutions. There are differences in discretionary accrual of the largest property company that first  50% and the first largest holdings  50%. Thus the results of this study have implications that in order to protect the rights of minorities, the regulators limit the percentage of single ownership of the largest first, so that ownership of minorities are protected.KeyWord: Ownership Structure, Earnings Management
Strengthening institutions theory on modification of technology acceptance model: A study of financial information system for local government Fauzi Fauzi; Citrawati Jatiningrum
JOURNAL OF SOCIOECONOMICS AND DEVELOPMENT Vol 4, No 1 (2021): April
Publisher : Publisher of Widyagama University of Malang (UWG Press)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31328/jsed.v4i1.2254

Abstract

The financial information system for local Government or SIPKD regulation in Indonesia are mandatory. There have been several innovations on it, but in practice mostly they were not effective in term of user acceptance due to several obstacles. This study investigates the modified Technology Acceptance Model (TAM) theory proposed with the institutional strengthening theory on the user performance of SIPKD. Supported by the sample of 556 SIPKD users from the Lampung Provincial Government, the results showed that all constructs are associated in accordance with the theory and concept of TAM. The quality of training had a dominant effect on the ease of use and usefulness. Related to the reinforcement theory, the results showed that facilitating conditions and incentives affect the performance of SIPKD users. Meanwhile, institutional pressure did not show its role to improve the performance of users. The main findings revealed that the TAM model becomes more perfect when imbued with the reinforcement theory. These results suggest that information system acceptance is higher when reinforcement theory is able to manipulate the cognitive of users to further improve their individual performance.JEL Classification E60; H83; M48 
Investigation The Effect of Leadership and Work Environment on Employee Performance Suarni Norawati; Feri Irawan; Citrawati Jatiningrum
Primanomics : Jurnal Ekonomi & Bisnis Vol 20 No 2 (2022): Jurnal Primanomics : Jurnal Ekonomi dan Bisnis
Publisher : Fakultas Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31253/pe.v20i2.1015

Abstract

This study aims to investigate the effect of leadership and work environment on employee performance. The research sample are 102 employees of the Regional Water Company (PDAM) Tirta Kampar, Kampar Regency. Using the secondary and primary data, analysis method using statistics tool multiple linear regression The results reveal that leadership and work environment both partially and simultaneously have a positive effect on the employees’ performance. The result also show that directly effect of leadership variables and work environment on performance is greater than the indirectly effect of leadership and work environment on performance through job satisfaction.
Integrating Analysis of Quality Management of Higher Education: Analytical Hierarchy Process and Multiple Linear Regression Satria Abadi; Citrawati Jatiningrum; Samsurijal Hasan; Riki Riki
Tech-E Vol 5 No 2 (2022): Tech-E
Publisher : Fakultas Sains dan Teknologi-Universitas Buddhi Dharma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31253/te.v5i2.1114

Abstract

The study focus on to determine factors of the quality management on the higher education and analysis the effect of important factors of quality management. Factors of quality management in this study which covering of human resources, facilities and infrastructure, leadership, and organization. Sample study using students from several private universities in Lampung Province. Analysis method using integrating analysis by Analytical Hirarchy Method (AHP) and Multiple Regression Linear (MLR). Correlation test using the product moment stated quality management of higher education have a strong relationship to human resources, has a moderate relationship with infrastructures, and a weak relationship to the leadership and organizing. The result by multiple regression linear method reveal that significant effect on human resources, facilities and infrastructure, leadership and organizational on Quality Management in higher education. While, AHP method suggestion the result that the most important in Quality Management of Higher Education is a human resources owned by a higher education. This evidence contribute to the decision makers in universities which is priority and have to improve the quality of higher education management
Strategi Pemasaran Media Online Sebagai Media Pendukung UMKM Pada Masa Pandemi Covid-19 Citrawati Jatiningrum; Wulandari Wulandari; Reka Yuliana
eCo-Fin Vol. 2 No. 2 (2020): eCo-Fin
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (163.799 KB) | DOI: 10.32877/ef.v2i2.315

Abstract

Salah satu dari dampak dari pendemi COVID-19 adalah kemrosotan dalam dunia bisnis dan ekonomi. Dengan demikian pemasar maupun pengusaha harus menemukan alternatif solusi untuk bisa memasarkan produk atau jasa mereka ke konsumen. Para pelaku bisnis mengoptimalkan pemasaran online dan digital branding sebagai sarana komunikasi dengan target konsumennya. Hal ini tentunya menjadi pilihan yang sangat efektif dimasa pandemi ini. Tujuan penelitian ini yaitu menganalisis pemasaran online dan digital branding dan mendeskripsikan pemasaran online dan digital branding ditengah pandemi COVID 19. Jenis penelitian ini adalah penelitian referensi yang pengambilan datanya berorientasi pada beberapa referensi yang sesuai. Fokus kajian ini adalah membangun pemasaran online dan digital branding ditengah pandemi COVID19. Keabsahan data dalam artikel ini adalah dengan berbagai sumber dan perpanjangan waktu. Teknik analisis data pada artikel ini adalah dengan menggunakan metode komparasi konstanta. Adapun hasil dari penelitian ini adalah analisis pemasaran online dan digital branding dan mendeskripsikan pemasaran online dan digital branding ditengah pandemi COVID 19.
DEVELOPMENT OF DIGITAL MARKETING ENTREPRENEURSHIP SORGHUM-BASED SUPPORTS NEW NORMAL Endang Noerhartati; Pratiwi Dwi Karyati; Citrawati Jatiningrum; Nia Saurina; Lathifah Nur Karimah
JURNAL TERAPAN MANAJEMEN DAN BISNIS Vol 7, No 2 (2021): VOLUME 7 NUMBER 2 (2021)
Publisher : STKIP Singkawang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26737/jtmb.v7i2.2701

Abstract

Sorghum-based food products as one of the alternative foods can be developed, but the problem is that these products have not been maximally marketed until now. Based on this, it is necessary to study and build marketing with a digital system to support the new normal. The purpose of this research is to develop digital marketing in sorghum-based agroindustry entrepreneurship. The research method used is qualitative research methods in entrepreneurship, descriptive qualitative action research type with data collection techniques observation and documentation, data were collected,  and SWOT analysis was carried out.  The results showed that sorghum products as a strength in the agroindustrial entrepreneurship process and alternative food diversification products support food security, strengthening the marketing sector to create and increase the potential of digital marketing; the weakness is that raw materials are not maximally available; the threat is competition for imported entrepreneurship products; the challenge is that sorghum products as an alternative food must become a national product. Conclusion: Creating a market for sorghum products as an alternative food is needed, and digital marketing as a solution to support the new normal.
PENGARUH FAKTOR FUNDAMENTAL DAN RISIKO SAHAM TERHADAP HARGA SAHAM DI BURSA EFEK INDONESIA (BEI) Citrawati Jatiningrum
GEMA : Jurnal Gentiaras Manajemen dan Akuntansi Vol 4 No 1 (2012): GEMA : Jurnal Gentiaras Manajemen dan Akuntansi
Publisher : Sekolah Tinggi Ilmu Ekonomi Gentiaras

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Abstract

This research aims to prove empirically the influence of fundamental factors (NPM, EPS,ROA, ROE, DPR, DER, PBV) and total risk of stock of either through parsial and also simultan tostock price at manufacturing business which go public in Indonesia Stock Exchange. Technique ofIntake sampel use the method of purposive sampling, is so that obtained by sampel as much 10manufacturing business enlisted in BEI period 2006-2009. Hypothesis test done by using linearanalysis regresi model and multiple linear regresi. Result of this research indicate that by parsial isNPM (net profit margin), EPS (earning per share), ROA (return on asset), and PBV (price to bookvalue) having an effect on signifikan to stock price, while ROE (return on equity), DPR (dividendpayout ratio), DER (debt to equity ratio), and total risk of company stock do not have an effect on thesignifikan to stock price. But by simultan is fundamental factor (NPM, EPS, ROA, ROE, DPR, DER,PBV) and total risk of stock have an effect on the signifikan to stock price at manufacturing businesswhich go public in Indonesia Stock Exchange (BEI). Result of test by parsial indicate that do not allindependent variable have an effect on to stock price, meaning that stock price do not mirror allexisting information, this matter because of capital market in Indonesia still the in form of weak go tostrong semi, and also stock price also can be influenced by factors of outside this research liketechnical factor and or economic factor. By parsial result of this research is consistent with theresearch of Krisantini Putri (2008), while by simultan result of this research is consistent with theprevious research done by Anastasia et al. (2003).
PEMASARAN MENGUNAKAN MEDIA SOSIAL FACEBOOK PADA USAHA HOME INDUSTRY BERAS SIGER PEKON BUMI RATU Dwi Puastuti; Novia Anggraeni; Muhammad Muslihudin; Citrawati Jatiningrum
Jurnal PkM Pemberdayaan Masyarakat Vol 1 No 4 (2020): Jurnal PkM Pemberdayaan Masyarakat
Publisher : LP3K Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56327/jurnalpkm.v1i4.14

Abstract

Social media Facebook is nothing new in today's modern world. The role of social media is indeed very helpful for home industry players. Social media is currently transforming into a medium to create a new phenomenon in the economic world, including as a promotional media to buying and selling transactions, this has become a new force in the economic world where we can cut marketing costs by not reducing income even marketing can be more effective. The purpose of this paper is to find out how big the function of social media, especially Facebook, is in the development of e-commerce in Pekon Bumi Ratu. This Community Service activity aims to provide an understanding of how to market digital-based food products. From this activity, members who have a home industry business can market their products quickly, precisely, and safely so that customers can provide convenience to customers.
Co-Authors Abshor Marantika Ajeng Nur Ramadhani Amrozi Khamidi Andino Maseleno Andres Suhendi Anggun Anggraini Aza Azlina Md Kassim Bernadhita H. S. Utami Bernadhita H.S Utami Bernaditha H. S. Utami Bernaditha H.S Utami Dwi Puastuti Eva Yuliana Fauzi Fauzi Fauzi Feri Irawan Habibah Habibah hasan, samsurijal I Ketut Sudiana Indra Jaya Indra Jaya Saputra Johny Sugiono Kasmi Kasmi Lathifah Nur Karimah Lia Dama Yanti Lusy Tunik Muharlisiani M. Junaidi Miswan Gumanti Muhammad Muslihudin Musdalifah Dimuk Musdalifah Dimuk Dimuk Mutiara Rengganis Nia Saurina Norawati, Suarni Novia Anggraeni Nunuk Hariyati Panji Nugroho Bhanu Prya Pratiwi Dwi Karyati Rafika Purnama Sari Reka Yuliana Reni Puspitasari RIKI RIKI, RIKI Rina Aprilyanti Satria Abadi Silvany Silvany siti bariroh Sri Rahayu Supriyadi Supriyadi Taufik, Edi Rahmat Trisnawati Ul Yanti Victoria Ari Palma Akadiati Vivin Hanitha Wulandari Wulandari Yoyok Soesatyo