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<![CDATA[PEMETAAN PERILAKU OPPORTUNISTIK TERHADAP PROSPEK PERUSAHAAN MENDATANG MELALUI AKTIVITAS MANIPULASI ]]>
<![CDATA[Muljanto Siladjaja]]>;
<![CDATA[Markonah Markonah]]>
<![CDATA[ INDONESIAN JOURNAL OF ACCOUNTING AND GOVERNANCE Vol 3, No 2 (2019): DEC ]]>
Publisher : <![CDATA[Universitas Agung Podomoro ]]>
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DOI: 10.36766/ijag.v3i2.41
<![CDATA[This research have tested out the influence of opportunistics’s behaviour on the fluctuation of market price by using the manipulation activity later this research provide the mapping between investor’s decision with accruals quality in financial reporting. Because of the usefullness information financial reporting, so that the investor can done the predicting the future prospect by estimating the growth rate, so it give the feedback to management. The dividend policy can be used s as the communication process, management have proclivity to diseminate that the prospect had been better in the future. The previous research had tested out the using of accruals had been the negative perspective on investor’s view, so the research have developed out the estimation of discretionary accruals quality as an critical measurement of reducing the opportunistic behaviour. This research used the statistics model by developing the the multiple regresion by developing out the new indicators for the estimated price, that based on earnings and equity as independent variables. This research have the causal approach by using the purposive sampling on the manufacturing industry by using the real based manipulation activity, so the manipulation activity had been treated as a proxy for grouping the patern of opportunistics behaviour. By using future market value based on earning and equity, the investor have enough capability in detecting the earning management, the investor have calculated the net market value in predicting the company’s prospect in future. In this research have developed out the accruals quality literature by mapping the feedback of interaction in decision tree model with Teorema Bayes. The positive perception of dividend policy show out the investor involvement in formulating cooperate operational policy. The investor’s positive perception can be formed when they found “the good” news by detecting out the negative manipulation and high accruals quality. It has paved the investor out the way in controlling and monitoring the company’s performance for the better prospect one. As novelty, this research have created out the new measurement in earning quality (by modifying a new formula for discretionary accruals quality) and future value market (based on earnings and equity). By re-shaping the new paradigms of the financial statement’ concept as decision usefulness information, this research have created out the predictive model in describing out the investor’s perception and the asymmetric information area in efficient market.]]>
<![CDATA[EFFECT OF PROFITABILITY, LEVERAGE, AND LIQUIDITY TO THE FIRM VALUE ]]>
<![CDATA[Markonah Markonah]]>;
<![CDATA[Agus Salim]]>;
<![CDATA[Johanna Franciska]]>
<![CDATA[ Dinasti International Journal of Economics, Finance & Accounting Vol 1 No 1 (2020): Dinasti International Journal of Economics, Finance & Accounting (March- April 20 ]]>
Publisher : <![CDATA[Dinasti Publisher ]]>
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DOI: 10.38035/dijefa.v1i1.225
<![CDATA[This study aims to determine the effect of profitability (ROA), leverage (DER) and liquidity (CR) on corporate value (PBV) in food and beverage manufacturing companies listed on the Jakarta Stock Exchange. Research Methodology research uses the data panel regression analysis method with the model used is fixed effect. The results of the F test show that profitability (ROA), leverage (DER), and liquidity (CR) adequately explain the influence on firm value (PBV). Result of research show that profitability (ROA) and leverage (DER) have significant effect to company value variable (PBV) while variable of liquidity (CR) has no significant effect to company value variable (PBV). The results of Determination Coefficient Test showed that the proportion influence of profitability, leverage and liquidity to company value was 86%. While the rest of 14% influenced by other variables.]]>
<![CDATA[Analysis Relates to The Role of Premium Income, Claim Expenses, Investment Result and Risk Based Capital (RBC) Against the General Insurance Companies' Profits Income (Case Study on General Insurance Which Registered in The Indonesia Stock Exchange ]]>
<![CDATA[Markonah Markonah]]>
<![CDATA[ Dinasti International Journal of Economics, Finance & Accounting Vol 2 No 2 (2021): Dinasti International Journal of Economics, Finance & Accounting (May - June 2021 ]]>
Publisher : <![CDATA[Dinasti Publisher ]]>
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DOI: 10.38035/dijefa.v2i2.856
<![CDATA[The research purposes were to analyze the effect of Premium Income, Claim Expenses, Investment Results, Risk Based Capital (RBC) towards Income profits in the General Insurance Industry. Premium Income, Claims Expenses, Investment Returns, and Risk Based Capital (RBC) are often used as independent variables which are thought to have an impact towards company profits that could be measured by ROA as a dependent variable. This research was conducted on general insurance companies that registered on the Indonesia Stock Exchange during the period of 2012 until 2018. The data was obtained through accessing the Indonesia Stock Exchange website. The research sample was selected by Saturated Sampling method where the entire population was included as a sample, so there would be 7 insurance companies that registered on the IDX during that period 2012 - 2018, namely 49 data which were available used in this research. The analytical technique used in this research was multiple regression analysis. And the results from this research indicate that Premium Income had no affect towards profit income, Claim Expenses had no affect towards profit income, Investment Return had a significant positive affect on profits income and Risk Based Capital had a significant positive affect towards General Insurance Companies that registered on the Indonesia Stock Exchange.]]>
<![CDATA[The Impact of Supply Chain Strategy on Real Earnings Quality and Market Added Value ]]>
<![CDATA[Muljanto Siladjaja]]>;
<![CDATA[Markonah Markonah]]>
<![CDATA[ International Journal of Supply Chain Management Vol 9, No 3 (2020): International Journal of Supply Chain Management (IJSCM) ]]>
Publisher : <![CDATA[International Journal of Supply Chain Management ]]>
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<![CDATA[Abstract The previous researches concluded that, the investor had to pressure on management for improving the earning quality, because it related with predicting the future prospect with high accuracy. This paper presents the impact of applying the supply chain management on the cost management to optimize productivity and decreasing cost which will have a direct impact on the earnings. The supply chain policy has advantages in reducing out the cost of capital, so that this policy could be used as a moderated variables. This research used the moderated multiple regression by collecting all data on the listed company in industry manufacturing from 2015-2017. In calculating the market value, this research used the Model H (Two Stages Model of Growth) in predicting the estimated price, which had fulfilled the minimum tracking signals criteria. The statistical testing shown out the supply chain have the positive impact on real earnings quality and market added value, where the higher earnings quality have made the investors decision in estimating the future prospect precisely. The supply chain policy played a critical role in reducing out the pattern of opportunistic behavior, when is a pressure on management in having proclivity to improve the earnings quality. This empirical testing had pointed out that publication financial earnings had been implication of game theory. To support the game theory in publication financial performance, this research had provided a novelty in estimating investor s action by providing out the schema of investors perception and accounting information. The supply chain policy had proclivity to give a push on supply chain management in implementing earning management, because management effort in disseminate the positive signal.]]>
<![CDATA[KAMPANYE GO GREEN DENGAN PENDEKATAN GAYA HIDUP DI KAWASAN INDUSTRI CIKUPA JAWA BARAT ]]>
<![CDATA[Markonah Markonah]]>;
<![CDATA[Erna Wahyuningsih]]>
<![CDATA[ Jurnal Abdimas Perbanas Vol. 1 No. 1 (2020): Jurnal Abdimas Perbanas ]]>
Publisher : <![CDATA[Perbanas Institute ]]>
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DOI: 10.56174/jap.v1i1.338
<![CDATA[Go green atau penghijauan merupakan tindakan penyelamatan bumi yang saat ini sudah mengalami kerusakan akibat pemanasan gobal, karena dengan kemajuan zaman yang saat ini semakin banyak produk-produk yang tidak ramah lingkungan dan dapat merusak alam serta lingkungan kita .Terjadinya pemanasan global memang meresahkan masyarakat dunia sebagai penghuni bumi maka mulailah saat ini kita kampanye menjadi gaya hidup yang berkonsep ramah lingkungan, dengan cara penghematan listrik , mengurangi polusi udara, mengurangi penggunaan kantong plastik dan lain sebagainya yang berkaitan dengan lingkungan mulai di latih dan menjadi kebiasaan baru yang lebih baik. Oleh karenanya langkah nyata yang dapat diterapkan untuk melaksanakan go green khususnya di lingkungan industri antara lain dengan menanam pohon minimal satu pohon untuk setiap orang pada tingkat manajerial, hal ini dilakukan di halaman PT Hankook Ceramik Indonesia yang berlokasi di Cikupa, Tangerang, Banten, yang merupakan pabrik yang memproduksi keramik peralatan rumah tangga yang dijadikan obyek dalam Pengabdian masyarakat. Tujuan Pengabdian kepada masyarakat yang dilaksanakan di PT Hankook Ceramic Tangerang Indonesia dengan kampanye Go Green adalah menjadikan contoh bagi industri di Kawasan Cikupa yang termasuk lingkungan gersang untuk menyadarkan pelaku usaha agar senantiasa menjaga dan melestraikan alam ini. Secara langsung juga mengubah gaya hidup di lingkungan industri untuk menciptakan alam lebih hijau dan meningkatkan pendapatan masyarakat lingkungan sebagai pengadaan dan perawatan pohon yang bersinergi dengan industri.]]>
<![CDATA[MENINGKATKAN PENGETAHUAN DALAM MEMILIH SEKOLAH BARU DENGAN JENJANG YANG LEBIH TINGGI DAN BERKARAKTER POSITIF PADA ANAK YATIM DI PANTI ASUHAN NURUL IMAN JAKARTA ]]>
<![CDATA[Embun Prowanta]]>;
<![CDATA[Markonah Markonah]]>
<![CDATA[ Jurnal Abdimas Perbanas Vol. 1 No. 1 (2020): Jurnal Abdimas Perbanas ]]>
Publisher : <![CDATA[Perbanas Institute ]]>
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DOI: 10.56174/jap.v1i1.342
<![CDATA[Tujuan pengabdian kepada masyarakat ini adalah untuk meningkatkan pengetahuan dalam memilih sekolah baru dengan jenjang yang lebih tinggi dan berkarakter positif pada anak yatim di panti asuhan Nurul Iman Jakarta. Panti Asuhan atau Panti Sosial Asuhan Anak juga Lembaga Kesejahteraan Sosial Anak (LKSA) ialah lembaga sosial nirlaba yang menampung, mendidik dan memelihara anak-anak yatim, yatim piatu dan anak telantar. Dalam memenuhi kehidupan sehari-hari maupun keperluan sekolah dari anak-anak panti asuhan tersebut biasanya mendapat sumbangan dari donatur termasuk Institute Keuangan Perbankan dan Informatika Asia Perbanas. Namun dalam Pengabdian Kepada Masyarakat kali ini justru konsen pada kelanjutan sekolah anak-anak panti asuhan. Kami Memberikan pencerahan tentang bagaimana cara menghadapi persaingan agar mendapatkan sekolah baru yang sesuai dengan harapan anak Panti Asuhan Nurul Iman Jakarta tersebut. Hal ini agar anak-anak tidak salah memilih sekolah yang dituju yang sesuai harapan dengan cara disesuaikan dengan kemampuan masing-masing anak dan juga dipacu dalam proses belajar mengajar maupun di luar jam belajar mengajar. Sehingga pilihannya tidak terlalu tinggi dan tidak terlalu rendah yang mengakibatkan peluang untuk diterima di sekolah yang sesuai harapan akan lebih besar.]]>
<![CDATA[THE INFLUENCE OF PREMIUM INCOME, UNDERWRITING AND INVESTMENT RESULTS ON PROFITS TOWARDS JOINT VENTURE GENERAL INSURANCE COMPANIES IN INDONESIA ]]>
<![CDATA[Zati Amani]]>;
<![CDATA[Markonah Markonah]]>
<![CDATA[ Dinasti International Journal of Management Science Vol 1 No 4 (2020): Dinasti International Journal of Management Science (March - April 2020) ]]>
Publisher : <![CDATA[Dinasti Publisher ]]>
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DOI: 10.31933/dijms.v1i4.188
<![CDATA[The purpose of this research was to analyzed the influence of premium income, underwriting and investment returns on profits towards joint venture general insurance companies in Indonesia. The samples that were used was 8 joint venture general insurance companies with a purposive sampling technique, including: PT ACE Jaya Proteksi, PT Allianz Utama Indonesia's Insurance, PT AIG Insurance Indonesia, PT Mandiri Insurance AXA General Insurance, PT Asuransi MSIG Indonesia, PT Asuransi Sompo Japan Nipponkoa Indonesia, PT Asuransi Tokio Marine Indonesia and PT Asuransi QBE Pool Indonesia. The data used in this research were obtained from the 2011-2016 Indonesian insurance report. And The analysis technique which used in this research is panel data regression. The results of the research were using the fixed effect model found that premium income and underwriting results had a significant positive influences towards the profits of joint venture general insurance companies in Indonesia, while investment results showed no any effection towards its.]]>
<![CDATA[THE INFLUENCE OF REINSURANCE RATE, LOAN INTEREST RATE AND BANK'S FEE BASED INCOME AGAINST THE PREMIUM RATE ON CREDIT LIFE INSURANCE (CASE STUDY: CREDIT LIFE INSURANCE’S POLICY HOLDER OF PT INDOSURYA LIFE IN 2018) ]]>
<![CDATA[Markonah Markonah]]>
<![CDATA[ Dinasti International Journal of Management Science Vol 2 No 5 (2021): Dinasti International Journal of Management Science (May - June 2021) ]]>
Publisher : <![CDATA[Dinasti Publisher ]]>
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DOI: 10.31933/dijms.v2i5.867
<![CDATA[This research has purposes to learn further about the impact of reinsurance rates, loan interest and fee-based income towards premium rates on credit life insurance. The unit of analysis was 50 credit life insurance policy holders at PT Indosurya Life throughout 2018. The independent variables that used in this research are reinsurance rates, loan interest and fee based income. While the dependent variable is premium rate on credit life insurance. The sample collected method was taken by saturated sampling. Researchers took the entire population as a sample where the number of samples used were 50 policy holders from credit life insurance which used premium rates and types of effective loan interest for 40 years of age with 5 years of insurance period. The analytical method used was multiple regression analysis and hypothesis test which is done by t-test. And according to the rdata analysis result, loan interest and fee-based income had a positive and significant affect towards credit life insurance's premium rates. Meanwhile, the reinsurance rate variable did not related to credit life insurance's premium rate. It is very recommended to PT Indosurya Life to increase the premium rate on its credit life insurance, so that will increase its Fee Based Income aswell.]]>
<![CDATA[THE IMPACT OF REAL EARNINGS QUALITY ON THE FUTURE MARKET VALUE BY MODERATED BY THE DIVIDEND POLICY ]]>
<![CDATA[Markonah Markonah]]>;
<![CDATA[Muljanto Siladjaja]]>;
<![CDATA[Nicodemus Simu]]>
<![CDATA[ Management Research Studies Journal Vol. 1 No. 1 (2020): Management Research Studies Journal ]]>
Publisher : <![CDATA[Perbanas Institute ]]>
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DOI: 10.56174/mrsj.v1i1.349
<![CDATA[The previous researches concluded that, the investor had to pressure on management for improving the earning quality, because it related with predicting the future prospect with high accuracy. Developing out the new proxy for financial reporting quality, this empirical testing modified the real earnings quality. The dividend policy has advantages in reducing out the cost of capital, so that this policy could be used as a moderated variables. This research used the moderated multiple regression by collecting all data on the listed company in industry manufacturing from 2015-2017. In calculating the future market value, this research used the Model H (Two Stages Model of Growth) in predicting the estimated price, which had fullfilled the minimum tracking signals criteria. The statistical testing shown out the real earnings quality have the positive impact on future market value, where the higher earnings quality have made the investors decision in estimating the future prospect precisely. The dividend policy played a critical role in reducing out the pattern of opportunistics behaviour, when is a pressure on management in having proclivity to improve the earnings quality. This empirical testing had pointed out that publication financial earnings had been implication of game theory. To support the game theory in publication financial performance, this research had provided a novelty in estimating investor s action by providing out the schema of investors perception and accounting information. The dividend policy had proclivity to give a push on management in implementing earning management, because managements effort in dissemating the positive signal.]]>
