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The Effect of Company Characteristics of Stock Return In Industrial Sector Manufacturing Company Basic and Chemicals Listed In The Stock Exchange Indonesia Period 2013-2017 Eka Yulianto; iman sofian suriawinata; Rimi Gusliana Mais
Indonesian Journal of Business, Accounting and Management (IJBAM) Vol 1 No 02 (2018): [IJBAM] Indonesian Journal of Business, Accounting and Management Vol. 01 No. 02
Publisher : BPJP - STEI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36406/ijbam.v1i2.563

Abstract—This study aims to determine the effect of characteristics companies against stock returns in industrial sector manufacturing companies and chemicals listed on the Indonesia Stock Exchange in the period 2013-2017. This study uses a sample of manufacturing sector companies Basic and hemical industries as many as 22 companies listed on the Stock Exchange Indonesia with a period of five years, namely 2013-2017 and the number 110 observation. This study uses secondary data with techniques data collection using the documentation method from the official website of the Exchange Indonesian and stock effects and analyzed using Eviews Software version 10. Based on the results of research that has been done to analyze Leverage has a negative but significant effect on Stock Return this indicates a negative DER impact on increasing interest costs tax saving with companies utilizing interest costs arising from its debt to minimize the tax burden which increases financial distress caused by one of them is the increasing interest on loans high so that it will hurt the economy and increase the value of inflation. Profitability has a significant positive effect on Stock Return . Profitability goes up, so dividend expection rises resulting in stock prices going up anyway. This will encourage an increase in share prices ultimately will increase the Return stocks. Total Assets Turn Over has negative but insignificant effect on Stock Return means an increase in sales is not followed by an adequate profitability so found a negative relationship but not significant

Effect of Earnings Management on Firm Value in Mining Companies Listed on the Indonesia Stock Exchange in the Period 2014-2018 Mochammad Ridwan; Iman Sofian suriawinata; Rimi Gusliana Mais
Indonesian Journal of Business, Accounting and Management (IJBAM) Vol 1 No 02 (2018): [IJBAM] Indonesian Journal of Business, Accounting and Management Vol. 01 No. 02
Publisher : BPJP - STEI

Abstract—This study aims to determine the effect of Partial Earnings Management on Company Value. Using a sample of 85 in the 5 periods of 2014-2018 mining companies, this study found the effect of earnings management on negative company values significantly identified earnings management practices in mining companies that were opportunistic. The profitability control variable has no effect, leverage has no effect, while the size of the company affects the firm's value.

Analysis of Cash Waqf Management in Baitul Maal Hidayatullah Wiwik Widya Rizki; Rimi Gusliana Mais
Indonesian Journal of Business, Accounting and Management (IJBAM) Vol 3 No 1 (2020): [IJBAM] Indonesian Journal of Business, Accounting and Management Vol. 03 No. 01
Publisher : BPJP - STEI

Abstract—This study aims to analyze the management of cash waqf in Baitul Maal Hidayatullah (BMH). What are the strategies and processes for collecting cash waqf that are carried out at BMH, how to manage cash waqf funds collected at BMH, and how the distribution of cash waqf is carried out at BMH. This research method uses qualitative methods. The data used in this study are primary and secondary data. Primary data were obtained from interviews, while secondary data were obtained from processed data in the form of documentation data at BMH, data from books, and data from literature studies. Data collection methods in this study were carried out by observation, interview, and documentation. Data management method is done by descriptive analysis. The results showed that the strategy of collecting cash waqf by BMH was known to be divided into two, namely before the formation of Baitul Waqf and after the formation of Baitul Waqf. Before the formation of Baitul Waqf the strategy used by BMH was by retailing strategies in the form of canvassing personally and in groups. After the formation of Baitul Waqf the strategy used by BMH through two forms, namely conducting cooperation (partnerships) with several parties and conducting socialization and education to the community. The collection process after the formation of Baitul Wakaf is carried out in 3 (three) ways, namely coming directly to the BMH office, through direct transfer to the Baitul Wakaf account, and through partners. The collection process prior to the formation of Baitul Wakaf is only by coming directly to the BMH office and transferring to the BMH account. The management of cash waqf funds is done through a productive and traditional approach. Waqf funds that have been collected are channeled to several fields such as SME development, plantation, agriculture and animal husbandry, health, education, and social services.

Performance Assessment Based on Balance Scorecard in Francial Company PT. Otewe Maju Bersama Desy Jayanti; Rimi Gusliana Mais; iman Sofian Suriawinata
Indonesian Journal of Business, Accounting and Management (IJBAM) Vol 3 No 2 (2020): [IJBAM] Indonesian Journal of Business, Accounting and Management Vol. 03 No. 02
Publisher : BPJP - STEI

This study aims to determine the performance of the BSC in the franchise company PT. Otewe Maju Bersama is based on a financial perspective, customer perspective, internal business process perspective as well as learning and growth perspective. This research method is a quantitative method with a case study approach. The study population is all branches of the franchise PT. Otewe Maju Bersama, amounting to 55 branches. Sampling is done by using purposive sampling technique which is a type of non-random sample selection for which information is obtained using certain considerations. The respondents chosen in this study were employees of PT. Otewe Maju Bersama and restaurant customers owned by PT. Otewe Forward Together. The results of this study indicate that performance in a financial perspective is good. This is seen because it has been able to increase the percentage of growth in accordance with the plans made by the company. From the customer's perspective that performance is said to be good, this is seen from the average value of statement items on the customer's perspective that shows the answers of customer respondents tend to agree with answers and strongly agree and have good interpretation. The level of customer satisfaction and trust reaches 94%. While from the perspective of internal business processes it is said to be good, this can be seen from the Innovations made by Ropang OTW always trying to keep abreast of market developments and the desires of customers and companies always make efforts through structuring strategies in business and management. Innovations are made to provide excellent service for customers. As well as learning and growth perspectives are good, this can be seen from the average value of statement items on the learning and growth perspective which shows respondents' answers tend to be with answers agree and strongly agree.

The Effect of Budgetary Slack, Organizational Commitment, Compensation, Human Capital and Governance on the Financial Performance of the Bureau Facilities and Logistic Construction of the POLRI Retno Rahayuningsih; Nursanita Nasution; Rimi Gusliana Mais
Indonesian Journal of Business, Accounting and Management (IJBAM) Vol 3 No 2 (2020): [IJBAM] Indonesian Journal of Business, Accounting and Management Vol. 03 No. 02
Publisher : BPJP - STEI

This study aims to examine whether the effect of Budgetary Slack , Organizational Commitment , Compensation, Human Capital, and Governance on the financial performance of the Bureau of Logistics Facilities and Construction of the Police Headquarters (Case Study at the Bureau of Logistics Facilities and Construction at the Police Headquarters). Research is using the type of research causality approach is quantitative, which was measured by using a method based regression linear multiple with SPSS version 25.00. The population of the research this is the Institute of Logistics Police in the whole of Indonesia. The sample is determined based of Logistics Facilities and Construction of the Police Headquarters. The data used in this study are primary data. The data collection technique used a questionnaire which was distributed to 50 respondents. Testing the hypothesis by using test T and test F. The results of the study prove that (1) Budgetary Slack has an effect on the financial performance of the Police Headquarters Logistics Facilities and Construction Bureau, (2) Organizational Commitment has no effect on the financial performance of the Police Headquarters Logistics Facilities and Construction Bureau, (3) Compensation has no effect on the Facility Bureau financial performance. And Construction Logistics Headquarters of Police, (4) Human Capital affect on the performance of financial Bureau of facilities and Construction Logistics Headquarters of Police , (5) Governanceno effect on the performance of financial Bureau of facilities and Construction Logistics Headquarters Police.

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