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All Journal Inovasi : Jurnal Ekonomi, Keuangan, dan Manajemen Bisma: Jurnal Bisnis dan Manajemen Jurnal Riset Inspirasi Manajemen dan Kewirausahaan YUME : Journal of Management Jurnal Darma Agung Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Ilomata International Journal of Management JWM (JURNAL WAWASAN MANAJEMEN) JRUP: JURNAL REFERENSI DAN ULASAN PERPAJAKAN JIM: Jurnal Ilmiah Mahasiswa Pendidikan Sejarah Riwayat: Educational Journal of History and Humanities
Asrid Juniar
Universitas Lambung Mangkurat
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Pengaruh Kepemilikan Saham, Keputusan Pendanaan, CSR dan Kinerja Keuangan Terhadap Nilai Perusahaan Jasa Konstruksi Harsana Harsana; Wulansari Yusniar; Asrid Juniar
Jurnal Riset Inspirasi Manajemen dan Kewirausahaan Vol 4, No 2 (2020): JURNAL RISET INSPIRASI MANAJEMEN DAN KEWIRAUSAHAAN
Publisher : Sekolah Tinggi Ilmu Manajemen Indonesia (STIMI) Banjarmasin

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (185.712 KB) | DOI: 10.35130/jrimk.v4i2.87

Abstract

This study aims to examine and analyze the effect of Managerial Ownership (X1), Institutional Ownership (X2), Financing Decision (X3), CSR (X4) and Financial Performance (X5) as independent variables either partially or simultaneously on Firm Value (Y) as the dependent variable in the Construction Services companies Listed on the Stock Exchange in 2014 - 2018. The method of this research used secondary data from the annual report 2014 to 2018 period in the study sample as many as 10 companies. Assessment of the effect of independent variables on the dependent variable used a multiple linear regression analysis with SPSS Ver. 25. The results of this study concluded that there is a significant negative effect of managerial ownership and institutional ownership on firm value. The financing decision is a significant positive effect on firm value. Meanwhile, both CSR and financial performance has no significant effect on firm value. Simultaneously, the independent variables can sufficiently explain the variation value of the company with 58.8% coefficient of determination.
Pengaruh Risiko Spekulatif, Risiko Operasional, Dan Volume Penjualan Terhadap Kinerja Keuangan PT. Prima Multi Mineral Robby Gunawan; Meina Wulansari Yusniar; Asrid Juniar
JWM (JURNAL WAWASAN MANAJEMEN) Vol. 7 No. 2 (2019)
Publisher : Universitas Lambung Mangkurat

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (89.42 KB) | DOI: 10.20527/jwm.v7i2.64

Abstract

This study aimed to determine the influence of speculative risk (X1), operational risks (X2), and the volume of sales (X3) simultaneously and partially toward the Company's financial performance: profit margin (Y1) and return on assets (Y2). The type of this study was causality research. This study used saturated sampling such as historical data of sales volume, the Newcastle index, and the record of operational risks that occurred during the period of April 2011 until December 2013. The correlation between the variables X1, X2, X3 toward Y1 and Y2 were dertermined using multiple linear regression correlation techniques and to determine the level of significance using hypothesis test such as coefficient determination test, F test and t test which processed by SPSS program series 21. The results of this study concluded that three independent variables affect toward the dependent variable simultaneously and partially there were negative influence of operational risk (X2) toward profit margin (Y1) and ROA (Y2), while sales volume (X3) effect positively towards profit margin (Y1) and ROA (Y2).
PENGARUH BULAN RAMADHAN TERHADAP RETURN PASAR SAHAM DI BURSA EFEK INDONESIA (1425H-1434H) Aprida Rusmayanti; Meina Wulansari Yusniar; Asrid Juniar
JWM (JURNAL WAWASAN MANAJEMEN) Vol. 4 No. 1 (2016)
Publisher : Universitas Lambung Mangkurat

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (563.391 KB) | DOI: 10.20527/jwm.v4i1.132

Abstract

The phenomenon of monthly effect is when the desire of financiers on the liquidity of stock changes from month to month in a year. This monthly effect of course is contrary to the concept of efficient markets, but it gives confidence to investors that there is still a gap to benefit by using information of price and sales volume in past. Ramadhan effect is monthly effect, it has been investigated several time in Islamic countries and it was found that there was a difference in market return during Ramadhan month rather than during any other months. The purpose of this study was to describe the effect of Ramadhan on the stock market return in the Indonesia Stock Exchange (IDX). Ramadhan effect, is a seasonal anomaly in the financial markets, when stock returns during Ramadhan is different from the other. The unit of analysis used in this study is a JSX composite of 1425H-1434H (February 21, 2004 -3 November 2013). The statistical method used to test the hypothesis is nonparametric test (sign test), because the data are not normally distributed. The results showed that there was no influence of Ramadhan on the stock market return in the Indonesia Stock Exchange. The cause of the lack of differences in returns among others due to the stability of the value of JSX Composite which is basic calculation of returns, but it also may be due to cultural differences and different conditions during the month of Ramadhan between Indonesia and other countries. Investor behavior changes that occur in other countries during Ramadhan does not occur in Indonesia due to the investors’s composition in Indonesia is still dominated by foreign and institutional investors. The results of this study indicate that the capital market in Indonesia efficient in weak form, because the pattern of stock price movement is random or unpredictable
Pengaruh Faktor Keuangan dan Non Keuangan Terhadap Nilai Underpricing pada Perusahaan yang Melakukan Initial Public Offering (Studi Pada Perusahaan yang Listing di Bursa Efek Indonesia Tahun 2009-2012) Rangga Radipria; Meina Wulansari Yusniar; Asrid Juniar
JWM (JURNAL WAWASAN MANAJEMEN) Vol. 3 No. 2 (2015)
Publisher : Universitas Lambung Mangkurat

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (79.473 KB) | DOI: 10.20527/jwm.v3i2.150

Abstract

Underpricing is a result of uncertainty of the stock price on the primary market which occurs because of the asymmetry information which is owned by the parties involved in the initial public offering, namely issuers, underwriters, and public investors. This study was conducted to determine how and whether the current ratio, return on assets, debt equity ratio, earnings per share, the size of the company, the size of the stock offering, the age of the company, underwriter reputation, and the reputation of Auditors have any influence on underpricing on companies doing IPOs on the Stock Exchange year 2009-2012. The type of this study was descriptive verification with causality. The population in this study was companies listed on the Indonesia Stock Exchange (IDX) year 2009-2012 with samples of 64 companies which selected by using purposive sampling method. The type of data collected and used in this research were secondary data collected through documentation and literature studies. Method of data analysis used was multiple linear regression which have fulfilled classical assumption test. The results showed that the underwriter reputation variables have affected the underpricing. The results of multiple regression analysis showed that the coefficient of determination Adjusted R2 = 17.6%, which means that all independent variables could explain the variation of the dependent variable, namely the underpricing of 17.6%.
PENGARUH INVESTMENT OPPORTUNITY SET TERHADAP KEBIJAKAN DIVIDEN Indriati Sumarni; Meina Wulansari Yusniar; Asrid Juniar
JWM (JURNAL WAWASAN MANAJEMEN) Vol. 2 No. 2 (2014)
Publisher : Universitas Lambung Mangkurat

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (314.989 KB) | DOI: 10.20527/jwm.v2i2.172

Abstract

This study aims to examine the effect of investment opportunity set to dividend policy. Population are manufacturing companies listed in Indonesian Stock Exchange (BEI) in the period 2010-2011. Sample are 58 companies as a sample research based on tecnique purposive sampling and used method quantitative. Data used in this research is secondary data in the from of financial report, Indonesian Capital Market Directory (ICMD) and other references that support this research. Data analysis tecnique uses the classical assumption test: normaly test, multicollinearity test, autocorrelation test and the test heterokedasticity. Test hypothesis using multiple regression analysis using SPSS 17. The result has shown that: LnMVEBVE has negative significant influence to DPR. LnPER has a positive significant effect to DPR. LnCAPXA has negative and significant to DPR. LnDEPV does not effect to DPR
KEMAMPUAN DINAMIS ASPEK PELAYANAN DAN MANAJEMEN PENGETAHUAN SEBAGAI STRATEGI PENINGKATAN KINERJA PDAM KABUPATEN JEMBER Ady Setiawan; Rini Rahmawati; Asrid Juniar
BISMA: Jurnal Bisnis dan Manajemen Vol 16 No 2 (2022)
Publisher : Jurusan Manajemen Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/bisma.v16i2.27971

Abstract

This study aims to analyze the effect of resources on dynamic capabilities consisting of service and manajemen pengetahuan, as well as the effect of resources on company performance at Municipal Waterworks in Jember Regency. Resources are measured by indicators of production efficiency and distribution efficiency; service aspect is measured by technical service and consumer growth; manajemen pengetahuan is measured by the ratio of employees to consumers, the ratio of education and training, and the ratio of the cost of training and education. Meanwhile, company performance is measured by ROE, ROA, R, and billing effectiveness indicators. The period of this research is 2011-2019, which is the period when all Municipal Waterworks in Indonesia were experiencing debt restructuring. Data were analyzed using SEM-PLS. The results of the study indicated that resources had a significant effect on the aspect of service, manajemen pengetahuan, and company performance. Dynamic capabilities that consist of aspects of service and manajemen pengetahuan had a significant effect on company performance. The results also showed that dynamic capabilities were critical as the basis for adapting to changes after debt restructuring. Keywords: company performance, manajemen pengetahuan, resources, service aspect
Performance Improvement Strategy with Dynamic Capabilities in Service and Knowledge Management Aspects in PDAM Jember Regency Ady Setiawan; Rini Rahmawati; Asrid Juniar; Ashari Sofyaun
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 5, No 3 (2022): Budapest International Research and Critics Institute August
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i3.6766

Abstract

The purpose of this study is to analyze the influence of resources on dynamic capabilities consisting of service and knowledge management aspects, as well as their effect on company performance at PDAM Kabupaten Jember. Resources are measured by indicators of production efficiency and distribution efficiency, service aspects are measured by indicators of technical services and consumer growth (customers), knowledge management is measured by indicators of the ratio of employees to consumers (customers), the ratio of education and training (training) employees, the ratio of training and education costs, company performance is measured by indicators of ROE, ROA, R and billing effectiveness. Research with SEM-PLS, research period 2011-2019, which is the period after all PDAMs in Indonesia carry out debt restructuring. The results of the study show that resources have a significant influence on aspects of service, knowledge management and company performance. Dynamic capabilities which consist of aspects of service and knowledge management have a significant influence on the company's performance of PDAM Kabupaten Jember. The results also show that dynamic capabilities are important for PDAM Kabupaten Jember to adapt to changes after debt restructuring.  
Mediation of Agency Cost on Governance in Company Financial Performance Ashari Sofyaun; Asrid Juniar; Rini Rahmawati
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 5, No 3 (2022): Budapest International Research and Critics Institute August
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i3.6772

Abstract

Financial performance in the perspective of governance with agency cost is the research objective. The study was conducted during the period 2013-2021 on state-owned companies on the Indonesian stock exchange with a purposive sampling method approach. Managerial ownership, leverage and board size as representatives of corporate governance. In measuring financial performance indicators of ROA and firm value are used. SEM-PLS multivariate analysis was used as a data analysis technique. affected by leverage, agency costs and return on assets is significantly Leverage and agency costs have a significant effect on return on assets. leverage and board size have a significant effect on agency costs. Leverage and board size were successfully mediated by agency costs in influencing firm value and ROA. 
Nilai Perusahaan dalam Perspektif Mekanisme Monitoring melalui Faktor Keagenan Ashari Sofyaun; Rini Rahmawati; Asrid Juniar
YUME : Journal of Management Vol 5, No 3 (2022)
Publisher : Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/yum.v5i3.2403

Abstract

AbstrakMekanisme monitorong dalam perannya mempengaruhi nilai perusaha langsung maupun dengan mediasi biaya keagenen menjadi fokus penelitian. Perusahaan BUMN di Bursa Efek Indonesia menjadi objek penelitian dengan masa periode 2013 -2021 dengan pendekatan metode purposive sampling. Analisis multivariat SEM-PLS digunakan sebagai teknik analisis data. Unsur mekanisme monitoring seperti leverage dan ukuran dewan mempengaruhi faktor keagenan. Leverage, komite audit dan biaya keagenan berpengaruh terhadap nilai perusahaan. Biaya keagenan mampu memediasi leverage dan ukuran dewan dalam penelitian ini. Kata kunci: mekanisme monitoring; nilai perusahaan; biaya keagenan. AbstractThe monitoring mechanism in its role in influencing the value of the firm directly or by mediating agency costs is the focus of the research. State-owned companies on the Indonesia Stock Exchange became the object of research for the period 2013-2021 with a purposive sampling method approach. SEM-PLS multivariate analysis was used as a data analysis technique. The elements of the monitoring mechanism such as leverage and board size affect the agency factor. Leverage, audit committee and agency costs have an effect on firm value. Agency costs are able to mediate leverage and board size in this study.Keywords: monitoring mechanism; firm value; agency costs.
Peranan Intensitas Modal, Ukuran Perusahaan, Komisaris Independen dan Leverage Pada Agresivitas Pajak Muhammad Nordiansyah; Christin Natalia Meiditasari; Fatimah Fatimah; Saprudin Saprudin; Asrid Juniar
YUME : Journal of Management Vol 5, No 3 (2022)
Publisher : Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/yum.v5i3.2771

Abstract

AbstrakTujuan penelitian ini adalah untuk menganalisis pengaruh Intensitas Modal, Ukuran Perusahaan, Komisaris Independen dan Leverage terhadap Agresivitas Pajak. Populasi dalam penelitian ini adalah Property dan Real Estate yang terdaftar di BEI tahun 2016 – 2020, sampel perusahaan yang diambil sebanyak 17 perusahaan dengan menggunakan metode purposive sampling. Teknik analisis data menggunakan regresi linier berganda. Hasil penelitian menunjukkan bahwa Intensitas Modal, Ukuran Perusahaan dan Komisaris Independen tidak berpengaruh terhadap Agresivitas Pajak. Sedangkan Leverage berpengaruh terhadap Agresivitas Pajak. Hal ini dapat diartikan bahwa tingkat Leverage dapat mempengaruhi tindakan Agresivitas Pajak yang dilakukan oleh perusahaan Properti dan Real Estate. Tingkat leverage yang merupakan indikator pertimbangan keputusan bagi perusahaan Properti dan Real Estate mampu mempengaruhi agresivitas pajak karena mempengaruhi laba atau pendapatan perusahaan sehingga sesuai dengan teori struktur modal. Kata Kunci: Intensitas Modal, Ukuran Perusahaan, Komisaris Independen, Leverage, Agresivitas Pajak AbstractThe purpose of this study was to analyze the influence of Capital Intensity, Company Size, Independent Commissioner and Leverage on Tax Aggressiveness. The population in this study were Property and Real Estate listed on the IDX in 2016 – 2020, 17 companies were taken as a sample using a purposive sampling method. Data analysis technique using multiple linear regression. The results of the study show that Capital Intensity, Company Size and Independent Commissioners have no effect on Tax Aggressiveness. Meanwhile, Leverage has an effect on Tax Aggressiveness. This can be interpreted that the level of Leverage can influence the Tax Aggressiveness actions taken by Property and Real Estate companies. The level of leverage, which is an indicator of decision considerations for Property and Real Estate companies, is able to influence tax aggressiveness because it affects the company's profit or income so that it is in accordance with the theory of capital structure. Keywords: Capital Intensity, Company Size, Independent Commissioner, Leverage, Tax Aggressiveness  
Co-Authors Ady Setiawan Afriliani Kartika Sari Anak Agung Istri Sri Wiadnyani Aprida Rusmayanti Ashari Sofyaun Ashari Sofyaun Ashari Sofyaun Bustani Christin Natalia Meiditasari Elvira Agustina FATIMAH FATIMAH Gunawan, Robby Hamdani Hamdani* Hanni, Eisa F Harsana Harsana Indriati Sumarni Meina Wulansari Yusniar Muhammad Nordiansyah Nasrudin Rangga Radipria Rangga Radipria, Rangga Rilian Gusma Wira Pradana Rini Rahmawati Rini Rahmawati, Rini Robby Gunawan Saprudin Saprudin Sari Rahmi Sofyaun*, Ashari Wulansari Yusniar