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All Journal Riset Akuntansi dan Keuangan Indonesia Jurnal Manajemen dan Kewirausahaan (JMDK) Jurnal Ilmiah Akuntansi Manajemen Jurnal Ilmiah Bisnis dan Perpajakan (Bijak) Business Management Research
Abdul Malik Kumar
Universitas Merdeka Malang
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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PENYUSUNAN MANUAL PENILAIAN ASET TETAP DAERAH KABUPATEN TULUNGAGUNG Wahyuni, Tri; Werdiningsih, Sri; Kumar, Abdul Malik; Subagyo, Tutut
Riset Akuntansi dan Keuangan Indonesia Vol 7, No 1 (2008): Jurnal Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v7i1.3457

Abstract

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PENYUSUNAN MANUAL PENILAIAN ASET TETAP DAERAH KABUPATEN TULUNGAGUNG Tri Wahyuni; Sri Werdiningsih; Abdul Malik Kumar; Tutut Subagyo
Riset Akuntansi dan Keuangan Indonesia Vol 7, No 1 (2008): Jurnal Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v7i1.3457

Abstract

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Pengaruh Risiko Pembiayaan terhadap Kinerja Profitabilitas pada BMT “S” Syariah Jawa Timur Diyah Sukanti Cahyaningsih; Nur Maslacha; Abdul Malik Kumar
Jurnal Ilmiah Akuntansi Manajemen Vol 4 No 2 (2021): Jurnal Ilmiah Akuntansi Manajemen
Publisher : Fakultas Ekonomi, Universitas Muhammadiyah Buton

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35326/jiam.v4i2.1617

Abstract

Risiko pembiayaan tampak ketika bank atau lembaga keuangan non bank gagal mendapatkan kembali pembiayaan yang diberikan dari angsuran pokok dan bunga oleh debitur. Untuk menilai profitabilitas diperlukan data dari laporan keuangan yang terdiri dari laporan posisi keuangan perusahaan pada periode pengamatan serta laba-rugi tentunya pada periode yang sama. Penelitian ini bertujuan untuk mengetahui pengaruh risiko pembiayaan yang dalam hal ini diukur dari NPF terhadap profitabilitas pada lembaga keuangan syariah BMT “S” yang dalam hal ini diukur dengan ROA. Periode penelitian ini dilakukan selama 3 tahun mulai 2017 sampai dengan 2019 secara bulanan, sehingga diperoleh 36 amatan. Teknik analisis menggunakan analisis regresi sederhana. Berdasarkan hasil analisis menunjukkan bahwa risiko pembiayaan BMT “S” Syariah Jawa Timur periode tahun 2017 sampai dengan 2019 dengan nilai rata-rata sebesar 3,95%, sehingga masuk dalam kategori sehat. Dilihat dari kinerja profitabilitas yang diukur dengan ROA selama tahun 2017 sampai dengan tahun 2019 dengan nilai rata-rata sebesar 3,81%, yang berarti bahwa BMT “S” Syariah Jawa Timur selama periode penelitian mampu menghasilkan laba. Risiko pembiayaan berpengaruh negatif dan signifikan terhadap kinerja profitabilitas BMT “S” Syariah Jawa Timur.
Corporate Social Responsibility and Corporate Values: The Moderating Role of Leverage and Company Size Abdul Malik Kumar; Sunaryati Hardiani; Chodidjah Chodidjah
Jurnal Manajemen dan Kewirausahaan Vol 10, No 1 (2022): June 2022
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/jmdk.v10i1.8034

Abstract

The purpose of this study is to prove the moderating role of leverage and firm size on the CSR relationship with manufacturing companies listed on the Indonesia Stock Exchange in 2018-2020. Purposive sampling used resulted in 82 companies. This data analysis method uses Moderated Regression Analysis (MRA) through ordinary least squares (OLS) in stages to see the moderating function of leverage and firm size. The results of the study prove that leverage plays a role in moderating the negative effect of CSR on firm value. Meanwhile, firm size is not proven to moderate the relationship between CSR and firm value.
Perilaku Cyberloafing: Perspektif Faktor Individual dan Organisasi di Dinas Pendidikan dan Kebudayaan Kota Malang Sunaryati Hardiani; Guanting Guanting; Chodidjah Chodidjah; Abdul Malik Kumar
Business Management Research Vol 1, No 1 (2022)
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/bismar.v1i1.7331

Abstract

The purpose of this study was to analyze the influence of individual factors and organizational factors on the cyberloafing behavior of employees at the Malang City Education and Culture Office. Data was collected by census through questionnaires distributed online via google form. Multiple linear regression analysis, proves that individual factors from work stress and organizational factors from the work environment have a positive and significant effect on cyberloafing behavior. For this reason, in order to reduce the cyberloafing behavior of its employees, the Malang City Education and Culture Office must have a written rule that prohibits its employees from carrying out cyberloafing activities during working hours, because this is very important so that employees do not arbitrarily carry out cyberloafing activities. it needs to be accompanied by sanctions.
Pengaruh struktur modal, profitabilitas, kebijakan utang, pertumbuhan perusahaan, dan ukuran perusahaan terhadap nilai perusahaan Abdul Malik Kumar; Jessicha Chechelia Jelita Putri; Sunaryari Hardiani
Jurnal Ilmiah Bisnis dan Perpajakan (Bijak) Vol 6, No 1 (2024): February 2024
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/j.bijak.v6i1.12255

Abstract

The aim of this research is to analyze the influence of capital structure, profitability, debt policy, company growth and company size on firmvalue. The population and sample used in this research are food and beverage sector manufacturing companies listed on the Indonesia Stock Exchange for the 2017-2021 period. The sample for this research was 11 companies with 54 data obtained using the purposive sampling method. The data analysis used is multiple linear regression analysis. The results of the research show that capital structure and profitability have a positive effect on company value. Meanwhile, debt policy, company growth and company size have a negative effect on firm value.
Co-Authors Chodidjah Chodidjah Diyah Sukanti Cahyaningsih Guanting Guanting Jessicha Chechelia Jelita Putri Nur Maslacha Sri Werdiningsih Subagyo, Tutut Sunaryari Hardiani Sunaryati Hardiani Tri Wahyuni tri wahyuni Tutut Subagyo