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Pengaruh Insentif Keuangan Dan Penetapan Tujuan Terhadap Kinerja Individu: Uji Eksperimen Mahasiswa Kewirausahaan Dian Wijayanti; Uki Yonda Asepta; Rino Tam Cahyadi
Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Vol 24, No 2 (2021)
Publisher : Akademi Akuntansi YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35591/wahana.v24i2.344

This study aims to examine the effect of incentive schemes and participation in goal setting on performance. This study intends to test whether goal-setting theory can explain the effect of incentive schemes and individual participation in setting goals on performance achieved within a certain period. The incentive schemes tested in the study are piece-rate, quotas in relation to performance and targeting. Field experiment procedures with a 2x2 design were carried out to test the causal relationship between these variables. Experiments were carried out on 141 students with experimental tasks related to entrepreneurship courses. Data analysis and hypothesis testing were performed using Two Way Anova repeated measurement and contrast test. The results of the analysis show that the performance of the quota incentive scheme where the incentives are given based on the set targets is less than the piece-rate incentive scheme. The budget-based incentive scheme, in this case the quota incentive scheme, is not expected to provide an increase in effort. The increase in effort does not result in better performance.

Analisis Faktor-Faktor Yang Mempengaruhi Pembayaran Dividen Kas (Studi Empiris Pada Perusahaan Manufaktur Di Bursa Efek Indonesia Tahun 2011-2013) Rino Tam Cahyadi
Jurnal Ilmiah Mahasiswa FEB Vol 4, No 1: Semester Ganjil 2015/2016
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (400.622 KB)

Penelitian ini bertujuan untuk menguji faktor-faktor yang mempengaruhi dividen kas. Penelitian ini menggunakan data sekunder dengan metode kuantitatif. Populasi penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2011-2013. Teknik sampel menggunakan purposive sampling. Jumlah sampel yang memenuhi kriteria adalah 18 perusahaan. Metode analisis data adalah regresi data panel dengan menggunakan random effect model. Hasil penelitian ini menunjukan bahwa variabel earning per share, debt to equity ratio dan return on asset berpengaruh signifikan terhadap dividen kas, sedangkan variabel cash ratio, net profit margin dan return on equity tidak berpengaruh terhadap dividen kas. Kata Kunci: Cash Ratio, Net Profit Margin, Earning Per Share, Debt to Equity Ratio, Return on Equity, Return on Asset, Dividen Payout Ratio.

The Influence of Profitability, Board of Commissioners, Independent Commissioners, and Idiosyncratic Risk on Dividend Payout Ratio Rino Tam Cahyadi; Lilik Purwanti; Endang Mardiati
Jurnal Economia Vol 14, No 1: April 2018
Publisher : Faculty of Economics Universitas Negeri Yogyakarta in collaboration with the Institute for

Abstract: The Influence of Profitability, Board of Commissioners, Independent Commissioners, and Idiosyncratic Risk on Dividend Payout Ratio. This study aimed to empirically assess the influence of company’s profitability, commissioners, independent commissioners, and idiosyncratic risk on Dividend Payout Ratio (DPR). Samples were selected by using purposive sampling method and this research utilize panel data regression with common effect model to analyze the data. This study found that, profitability had a significantly positive influence on DPR, independent commissioners had a significantly negative influence on DPR; and board of commissioners and idiosyncratic risk had no influence on DPR. Keywords: profitability, board of commissioners, independent commissioners, idiosyncratic risks, dividend payout ratioAbstrak: Pengaruh Profitabilitas, Dewan Komisaris, Komisaris Independen dan Risiko Idiosinkratis Terhadap Dividend Payout Ratio. Penelitian ini bertujuan untuk menguji pengaruh langsung profitabilitas, dewan komisaris, komisaris independen, dan risiko idiosinkratis terhadap Dividend Payout Ratio (DPR). Teknik pemilihan sampel menggunakan purposive sampling dan analisis data menggunakan regresi data panel dengan model common effect. Hasil penelitian menunjukkan bahwa profitabilitas berpengaruh positif terhadap DPR, komisaris independen berpengaruh negatif terhadap DPR, sementara dewan komisaris dan risiko idiosinkratis tidak memiliki pengaruh terhadap DPR. Kata Kunci: profitabilitas, Dewan Komisaris, Komisaris Independen, risiko idiosinkratis, Dividend Payout Ratio

Profitability, Managerial Ownership, And Investment Opportunity Set On Dividend Rino Tam Cahyadi; Tarsisius Renald Suganda
Wiga : Jurnal Penelitian Ilmu Ekonomi Vol. 11 No. 2 (2021): September 2021
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Dividend payment is one way to reduce agency costs between the company and shareholders. However, in facts that not all companies listed on the Indonesia Stock Exchange in 2016-2018 distribute dividends continuously. This study aims empirically to examine the effect of profitability, managerial ownership and investment opportunity sets on dividends. The population of this study are all listed companies on the Indonesia Stock Exchange which carry out corporate actions in the distribution of cash dividends at the Indonesian Central Securities Depository (KSEI). The research sample of 18 companies from various industries which carried out corporate actions at KSEI. This research is a quantitative study using the common effect panel data regression . The results showed that profitability had a positive effect on the dividend payout ratio and the investment opportunity set had a negative effect on the dividend payout ratio. This research contributes that the adequacy of internal funding affects the level of dividend distribution. In addition, companies that have high and stable profitability will tend to distribute dividends continuously. Conversely, if the company has many investment projects in the future, the dividend distribution will be smaller as long as the company is still focused on investment projects.

Initiation of business clinics and financial records assistance for SMEs/SMIs in Kucur Village, Malang Regency Rino Tam Cahyadi; Yohanna Nirmalasari; Novenda Kartika Putrianto
Abdimas: Jurnal Pengabdian Masyarakat Universitas Merdeka Malang Vol 7, No 2 (2022): May 2022
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/abdimas.v7i2.6551

The SMEs/SMIs sector is an important economic sector to develop. The development of this business sector can be done through community service activities for entrepreneurs. This activity was carried out in Kucur Village, Malang Regency, where many of the people are SMEs/SMIs entrepreneurs to earn additional income. However, many entrepreneurs do not understand bookkeeping or financial records. This community service activity is aimed at initiating the establishment of a business clinic and assisting in the preparation of financial records. The method of implementation includes forum group discussion, participant data collection, training, and mentoring. The findings show that there is no business clinic as a forum for entrepreneurs' aspirations, participants are dominated by housewives who own a business and do not have an understanding of financial records. The financial problems faced include there is no classification between business capital and own capital, business expenses that are not calculated into operational costs, as well as marketing problems. The results of the activity show that business clinics support the business development of entrepreneurs.

Profitability, Managerial Ownership, And Investment Opportunity Set On Dividend Rino Tam Cahyadi; Tarsisius Renald Suganda
Wiga : Jurnal Penelitian Ilmu Ekonomi Vol. 11 No. 2 (2021): September 2021
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/wiga.v11i2.667

Dividend payment is one way to reduce agency costs between the company and shareholders. However, in facts that not all companies listed on the Indonesia Stock Exchange in 2016-2018 distribute dividends continuously. This study aims empirically to examine the effect of profitability, managerial ownership and investment opportunity sets on dividends. The population of this study are all listed companies on the Indonesia Stock Exchange which carry out corporate actions in the distribution of cash dividends at the Indonesian Central Securities Depository (KSEI). The research sample of 18 companies from various industries which carried out corporate actions at KSEI. This research is a quantitative study using the common effect panel data regression . The results showed that profitability had a positive effect on the dividend payout ratio and the investment opportunity set had a negative effect on the dividend payout ratio. This research contributes that the adequacy of internal funding affects the level of dividend distribution. In addition, companies that have high and stable profitability will tend to distribute dividends continuously. Conversely, if the company has many investment projects in the future, the dividend distribution will be smaller as long as the company is still focused on investment projects.

Pemetaan Potensi UMKM Desa Kucur dan Pendampingan Strategi Pemasaran Produk di Komunitas Klinik Usaha Desa Kucur Santi Widyaningrum; Rino Tam Cahyadi
JAPI (Jurnal Akses Pengabdian Indonesia) Vol 7, No 3 (2022)
Publisher : Universitas Tribhuwana Tunggadewi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33366/japi.v7i3.4046

Usaha Mikro, Kecil dan Menengah (UMKM) memiliki kontribusi besar dalam menopang perekonomian daerah di Indonesia. Salah satu daerah yang menjadi fokus pengabdian adalah Desa Kucur di Kabupaten Malang karena berdasarkan RPJM-DES, kondisi UMKM di Desa Kucur membutuhkan pendampingan, pengembangan dan pemberian pelatihan untuk meningkatkan kualitas operasional UMKM. Tahun 2021 Desa Kucur membentuk komunitas pelaku usaha yang disebut Klinik Usaha dengan tujuan agar warga Desa Kucur dapat memperoleh pelatihan dan pendampingan pengembangan UMKM. Pada kesempatan ini, tim abdimas berkolaborasi dengan komunitas Klinik Usaha membuat pemetaan potensi usaha Desa Kucur dan sosialisasi teknik pemasaran bagi pelaku UMKM di sana. Diawali dengan forum group discussion (FGD) secara mendalam dengan Ibu Wiwin selaku Ketua Komunitas Klinik Usaha Desa Kucur kemudian dilakukan profiling peserta komunitas dan diketahui terdapat 11 UMKM dari perwakilan dusun Klaseman, Klampok, dan Krajan di komunitas Klinik Usaha Desa Kucur dengan kondisi 90% UMKM tergolong industri Mikro, 50% belum memiliki ijin legalitas usaha, dan pemenuhan sumber daya produksi dan permodalan berasal dari lingkungan setempat. Dari 11 UMKM tersebut hanya 27% yang memperluas pasar ke luar kota serta hanya 18% yang melakukan pencatatan keuangan secara rutin. Pengetahuan tentang strategi pemasaran terutama mengenai e-marketing juga lemah. Dengan permasalahan tersebut diperlukan pelatihan dan pendampingan lanjutan tentang pengelolaan usaha UMKM khususnya dari bidang yang menjadi kelemahan pelaku UMKM di Desa Kucur saat ini, seperti tentang literasi keuangan, strategi penetapan harga, serta aplikasi digital marketing.

Pemetaan Potensi UMKM Desa Kucur dan Pendampingan Strategi Pemasaran Produk di Komunitas Klinik Usaha Desa Kucur Santi Widyaningrum; Rino Tam Cahyadi
JAPI (Jurnal Akses Pengabdian Indonesia) Vol 7, No 3 (2022)
Publisher : Universitas Tribhuwana Tunggadewi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33366/japi.v7i3.4046

Usaha Mikro, Kecil dan Menengah (UMKM) memiliki kontribusi besar dalam menopang perekonomian daerah di Indonesia. Salah satu daerah yang menjadi fokus pengabdian adalah Desa Kucur di Kabupaten Malang karena berdasarkan RPJM-DES, kondisi UMKM di Desa Kucur membutuhkan pendampingan, pengembangan dan pemberian pelatihan untuk meningkatkan kualitas operasional UMKM. Tahun 2021 Desa Kucur membentuk komunitas pelaku usaha yang disebut Klinik Usaha dengan tujuan agar warga Desa Kucur dapat memperoleh pelatihan dan pendampingan pengembangan UMKM. Pada kesempatan ini, tim abdimas berkolaborasi dengan komunitas Klinik Usaha membuat pemetaan potensi usaha Desa Kucur dan sosialisasi teknik pemasaran bagi pelaku UMKM di sana. Diawali dengan forum group discussion (FGD) secara mendalam dengan Ibu Wiwin selaku Ketua Komunitas Klinik Usaha Desa Kucur kemudian dilakukan profiling peserta komunitas dan diketahui terdapat 11 UMKM dari perwakilan dusun Klaseman, Klampok, dan Krajan di komunitas Klinik Usaha Desa Kucur dengan kondisi 90% UMKM tergolong industri Mikro, 50% belum memiliki ijin legalitas usaha, dan pemenuhan sumber daya produksi dan permodalan berasal dari lingkungan setempat. Dari 11 UMKM tersebut hanya 27% yang memperluas pasar ke luar kota serta hanya 18% yang melakukan pencatatan keuangan secara rutin. Pengetahuan tentang strategi pemasaran terutama mengenai e-marketing juga lemah. Dengan permasalahan tersebut diperlukan pelatihan dan pendampingan lanjutan tentang pengelolaan usaha UMKM khususnya dari bidang yang menjadi kelemahan pelaku UMKM di Desa Kucur saat ini, seperti tentang literasi keuangan, strategi penetapan harga, serta aplikasi digital marketing.

Pengaruh Bias Perilaku terhadap Pengambilan Keputusan Irasional dengan Financial Literacy sebagai Pemoderasi Michael Wijayanto Hariono; Rino Tam Cahyadi; Dian Wijayanti
Jurnal Samudra Ekonomi dan Bisnis Vol 14 No 1 (2023): JSEB
Publisher : Fakultas Ekonomi Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jseb.v14i1.5304

This study aims to examine the effect of status quo bias, regret aversion bias, loss aversion bias and availability bias on irrational investment decision making by investors in Malang City moderated by financial literacy. The number of respondents as many as 87 people came from a group of investors from several securities offices and community groups of Beginner Stock Investors (ISP) Malang City. This study uses moderated regression analysis as a test tool. The results of this study indicate that regret aversion bias and loss aversion bias have a positive effect on irrational investment decision making, while the status quo bias and availability bias have no effect on irrational investment decision making. The moderating variable of financial literacy weakens the effect of availability bias on irrational investment decision making, but does not weaken the effect of status quo bias, regret aversion bias, and loss aversion bias on irrational investment decision making.

Analisis Dependensi Minat Mahasiswa dengan Pengetahuan, Persepsi Dampak dan Kesiapan Pelaksanaan MBKM Dian Wijayanti; Rino Tam Cahyadi
Jurnal Kajian Ilmiah Vol. 23 No. 1 (2023): Januari 2023
Publisher : Lembaga Penelitian, Pengabdian Kepada Masyarakat dan Publikasi (LPPMP)

This study aims to examine the relationship between student interest and knowledge, perceptions of the impact of freedom of learning (MBKM program) implementation and the readiness of Study Programs and students in MBKM implementation. The survey was conducted on 138 respondents who are students of the Accounting Study Program, Ma Chung University. The data analysis method used is the dependency test. First, test the dependence of students' interests on their knowledge related to MBKM. Second, the dependency test of student interest with the perception of the impact of MBKM in terms of 4 (four) components, length of study, improvement of soft skills, fulfilment of needs after graduation, and enhancement of additional competencies. Third, the dependency test of student interest with MBKM readiness in terms of Study Program readiness and student readiness as MBKM participants. The results showed that there was a dependency between student interest and the perception of the impact of MBKM. Meanwhile, the dependency test between student interest and MBKM knowledge and readiness did not show significant results. Even though the MBKM program is perceived as useful, students' interest in participating is still considered low. The results of this study provide input to the Study Program to develop a more structured curriculum and improve the program socialization.

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