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TATA KELOLA PERUSAHAAN DALAM KINERJA KEUANGAN MELALUI AGENCY COST Ashari Sofyaun; Asrid Juniar; Rini Rahmawati
Jurnal Darma Agung Vol 30 No 3 (2022): DESEMBER
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Universitas Darma Agung (LPPM_UDA)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46930/ojsuda.v30i3.2101

Financial performance in the perspective of governance at the cost of mediating institutions is the research objective. The research was conducted during the period 2013-2021 in state-owned companies that went public with a purposive sampling approach. Managerial ownership, leverage and board size as a representation of corporate governance. In measuring financial capacity, ROA and Tobins'q indicators are used. As a data analysis technique, SEM-PLS multivariate analysis was used. Firm value is significantly affected by leverage, agency costs and return on assets. Leverage and agency costs Significant impact on assets. leverage and board size have a significant impact on agency costs. Leverage and board size were successfully mediated by agency costs in influencing Tobin's q and ROA.

Comparison based on kbmi 1 on national private bank risks with conventional and sharia principles Asrid Juniar; Rilian Gusma Wira Pradana; Rini Rahmawati; Ashari Sofyaun
INOVASI Vol 19, No 2 (2023): Mei
Publisher : Faculty of Economics and Business Mulawarman University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30872/jinv.v19i2.13207

The purpose of this study is to determine whether there are differences in credit risk, liquidity risk, and market risk in conventional national private banks and Islamic national private banks based on KBMI 1. This study used 24 banks as a sample consisting of 21 conventional banks and 3 Islamic banks from 68 national private banks registered with the OJK which became the population through the purposive sampling method. Data using secondary data obtained from the company's annual statements published on the OJK website and on the company's official website. The data collection of this study used documentation techniques and the method used, and the method used is different test. The results in the tests that have been carried out show that there is no difference in the credit risk of conventional national private banks and Islamic national private banks based on KBMI; There is no difference in the liquidity risk of conventional national private banks and Islamic national private banks based on KBMI; There are no differences in the market risks of conventional national private banks and Islamic national private banks based on KBMI.

PENGARUH PAJAK HIBURAN TERHADAP PENDAPATAN ASLI DAERAH PADA MASA PANDEMI COVID-19 KOTA BANJARMASIN Afriliani Kartika Sari; Nasrudin; Asrid Juniar
JRUP: JURNAL REFERENSI DAN ULASAN PERPAJAKAN Vol. 3 No. 1 (2022)
Publisher : Universitas Lambung Mangkurat

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

The largest income in Indonesia is income derived from Tax Collection, one of which is the Entertainment Tax. With the tax, it is hoped that it can finance the development and welfare of the Indonesian people. However, in early 2020, precisely in March, Indonesia experienced a global crisis, namely the outbreak of Covid-19 which resulted in many developments being temporarily halted and the welfare of the people could not be handled properly. This research was conducted based on an outbreak that hit the world, namely the Covid-19 Pandemic, which aims to find out whether the Covid-19 Pandemic has a positive or negative impact on Taxes, especially in Indonesia, especially in the City of Banjarmasin.

Analysis of Financial Statements Using the Altman Z-Score, Springate and Zmijewski Models to Predict Bankruptcy Hamdani Hamdani*; Sari Rahmi; Asrid Juniar
Riwayat: Educational Journal of History and Humanities Vol 6, No 3 (2023): Social, Political, and Economic History
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jr.v6i3.33719

The purpose of this study was to find out how the Altman Z-Score, Springate and Zmijewski models analyze bankruptcy predictions for retail companies listed on the Indonesia Stock Exchange in 2017-2021. The population of this study are Retail Companies Listed on the Indonesia Stock Exchange in 2017-2021. The research sample consisted of 24 retail companies. The data analysis model used is the Altman Z-Score, Springate and Zmijewski models. This research was conducted by taking secondary data with specified criteria from the official website of the Indonesia Stock Exchange. Based on the results of the research, it shows that the Altman Z-Score model of the sixty retail companies studied has the potential to experience bankruptcy, the Springate model of eighty-six companies that have the potential to experience bankruptcy the Zmijewski model has thirty-eight companies that have the potential to experience bankruptcy. This research is useful as reference material regarding bankruptcy prediction.

Analysis of Financial Statements Using the Altman Z-Score, Springate and Zmijewski Models to Predict Bankruptcy Hamdani Hamdani*; Sari Rahmi; Asrid Juniar
Riwayat: Educational Journal of History and Humanities Vol 6, No 3 (2023): Social, Political, and Economic History
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jr.v6i3.33719

The purpose of this study was to find out how the Altman Z-Score, Springate and Zmijewski models analyze bankruptcy predictions for retail companies listed on the Indonesia Stock Exchange in 2017-2021. The population of this study are Retail Companies Listed on the Indonesia Stock Exchange in 2017-2021. The research sample consisted of 24 retail companies. The data analysis model used is the Altman Z-Score, Springate and Zmijewski models. This research was conducted by taking secondary data with specified criteria from the official website of the Indonesia Stock Exchange. Based on the results of the research, it shows that the Altman Z-Score model of the sixty retail companies studied has the potential to experience bankruptcy, the Springate model of eighty-six companies that have the potential to experience bankruptcy the Zmijewski model has thirty-eight companies that have the potential to experience bankruptcy. This research is useful as reference material regarding bankruptcy prediction.

Exploring Transformational Leadership and Employee Performance: The Mediation Role of Psychological Empowerment Millennial Generation Bustani; Asrid Juniar
Ilomata International Journal of Management Vol 4 No 4 (2023): October 2023
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52728/ijjm.v4i4.1006

This study investigates the influence of transformational leadership on the performance of millennial employees working in SMEs in Banjarmasin City in South Kalimantan Province, Indonesia. Furthermore, it postulates that psychological empowerment is a mediator in explicating the relationship between transformational leadership and employee performance. The research methodology employs a quantitative approach and purposive sampling to select a sample of 400 SME employees in Banjarmasin who were born between 1981 and 1996, thus belonging to the millennial generation. Data analysis involves the utilization of PLS-SEM, with the testing of constructs following a reflective-reflective model. The findings indicate that transformational leadership does not directly influence employee performance but instead exerts its influence through the mediating factor of psychological empowerment. Psychological empowerment, therefore, assumes a crucial role in mediating the relationship between these two constructs. Considering the limited existing literature concerning millennial generation workers, our model serves as a valuable tool for uncovering the distinctive traits of millennial employees within the SME context. Furthermore, this research lays the foundation for future cross-country comparisons of millennial leadership approaches across diverse Asian nations, contributing to a deeper understanding of the varying characteristics of the millennial generation within distinct cultural settings.

Return On Asset Mediating Financial Performance in Measuring Stock Return Sofyaun*, Ashari; Juniar, Asrid; Rahmawati, Rini; Hanni, Eisa F
JIM: Jurnal Ilmiah Mahasiswa Pendidikan Sejarah Vol 9, No 2 (2024): Mei, History Learning Media and Social Problems
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jimps.v9i2.30439

The aim of this study is to find out the impact of Current Ratio, Net Profit Margin, and Debt to Equity Ratio on Return on Asset and Stock Return. The data used is a source of data that has been available both internal and external data and data can be accessed through the internet and publication of information. Data used is the financial report of the sub-sector food and beverages companies listed on the Indonesian Stock Exchange period 2018-2022. Analysis methods show that Current Ratio and Debt to Equity Ratio have no influence on Return on Asset and Stock Return. Net Profit Margin has an effect on Returns on Assets and Asset Return. Return On Assets has an influence upon Stock Return. Return on Asset cannot mediate the Current Ratio and Debt to Equity Ratio against the Stock Return. Return on Asset can mediate the Net Profit Margin against the Stock Return.

The Influence of Information Technology Utilization, Information System Implementation and HR Competency on the Quality of Banjarmasin City Government Performance Reports Elvira Agustina; Hamdani Hamdani*; Asrid Juniar
Riwayat: Educational Journal of History and Humanities Vol 7, No 2 (2024): April, The Election and Political History
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jr.v7i2.38151

This study aims to determine and analyze the effect of information technology utilization, implementation of Local Government Information Systems, and human resource competencies on the quality of Local Government Financial Reports on SKPD in Banjarmasin City. This type of research used is quantitative research. The research data was obtained by using a questionnaire distributed to financial management employees at SKPD in Banjarmasin City. The sampling were determined by using the purposive sampling. The analysis technique used is multiple linear analysis using the IBM SPSS Statistics application. The results of this study indicates that the utilization of information technology affects the quality of Local Government Financial Statements. Meanwhile, the implementation of Local Government Information Systems, and the competence of human resources does not effect the quality of Regional Government Financial Reports

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