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All Journal Jurnal Akuntansi & Auditing Indonesia Jurnal Keuangan dan Perbankan Jurnal Manajemen dan Bisnis Sriwijaya JURNAL ILMIAH MANAJEMEN BISNIS DAN TERAPAN Jurnal Muara Ilmu Ekonomi dan Bisnis Jurnal Manajemen Jurnal Perspektif Pembiayaan dan Pembangunan Daerah Journal of Social Science
Mohamad Adam
Universitas Sriwijaya, Palembang, Indonesia
Chemistry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Immunology & microbiology Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Physics Social Sciences

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PENGARUH PERPUTARAN PERSEDIAAN DAN PERPUTARAN PIUTANG TERHADAP MODAL KERJA DAN PROFITABILITAS BERDASARKAN SIKLUS HIDUP PERUSAHAAN Palupi, Kartika; Adam, Mohamad; Yuliani, Yuliani; Widiyanti, Marlina
Jurnal Muara Ilmu Ekonomi dan Bisnis Vol 5, No 1 (2021): Jurnal Muara Ilmu Ekonomi dan Bisnis
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jmieb.v5i1.9118

Abstract

Tujuan dalam penelitian adalah untuk melihat adanya pengaruh perputaran persediaan dan perputaran piutang terhadap modal kerja bersih dan profitabilitas berdasarkan siklus hidup perusahaan. Pengambilan sampel pada penelitian ini dengan metode purposive sampling berdasarkan kriteria yang ditetapkan dengan periode penelitian tahun 2014-2019 sedangkan objek penelitian adalah 97 perusahaan publik yang masuk dalam perusahaan manufaktur. Penelitian ini menggunakan metode regresi robust dengan software Eviews 9.0. Hasil pada penelitian adanya  menunjukkan bahwa perputaran persediaan pada perusahaan tahap growth, mature, decline berpengaruh positif dan signifikan terhadap modal kerja bersih. Perputaran piutang pada perusahaan tahap growth, mature berpengaruh positif dan signifikan terhadap modal kerja bersih. Perusahaan pada tahap decline perputaran piutang tidak berpengaruh terhadap modal kerja bersih. Modal kerja bersih pada perusahaan tahap growth, mature, decline berpengaruh terhadap profitabilitas. Berdasarkan hasil pada penelitian ini memberikan impilikasi manajemen perusahaan adalah manajemen mampu dalam pengolahaan perputaran persediaan dan perputaran piutang secara efisien dan efektif sehigga mampu menghasilkan modal kerja bersih yang tingga dan berdampak pada profitablitas perusahaan.  The purpose of this research is to see the effect of inventory turnover and accounts receivable turnover on net working capital and company life cycle profitability. Sampling in this study using purposive sampling method, the criteria set by the research period 2014-2019, while the object of research is 97 public companies that are included in manufacturing companies. This study uses a robust regression method with Eviews 9.0 software. The results showed that it shows that inventory turnover at a growth stage company has a positive and significant effect on net working capital. Accounts receivable turnover at growth stage companies has a positive and significant effect on net working capital. Companies in the decline stage of accounts receivable turnover have no effect on net working capital. Net working capital at a company with a growth stage, maturity, decline affects profitability. Based on the results of this study, the implication of company management is that management is able to process inventory turnover and accounts receivable turnover efficiently and effectively so as to be able to produce high net working capital and have an impact on company profitability.
THE EFFECT OF PROFITABILITY, SIZE AND LIQUIDITY, TO THE VALUE OF THE COMPANY WITH THE CAPITAL STRUCTURE AS INTERVENING VARIABLES Adam, Mohamad; Taufik, Taufik; Hamarzonnanda, Hamarzonnanda
Jurnal Manajemen Vol 6 No 2 (2018): Jurnal Management
Publisher : Program Studi Manajemen Fakultas Ekonomi Universitas Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (360.402 KB) | DOI: 10.36546/jm.v6i2.177

Abstract

This study examined the influence of profitability, size, and liquidity on firm's value with Fund structure as the intervening variable of empirical study on infrastructure, utility, and transportation sector stocks in Indonesia. The aim of this study is to know: The effects of profitability (ROA), size (in Aktiva), and liquidity (CR) to firm's value (PBV). The effects of profitability (ROA), size (in Aktiva), and liquidity (CR) to Fund structure (DER). The effects of profitability (ROA), size (in Aktiva), and liquidity (CR) to firm's value (PBV) with Fund structure (DER) as the intervening variable. Samples in this study were 41 Indonesian companies in infrastructure, utility, and transportation sectors in 2012-2016. Samples were chosen by using purposive sampling method. Data were analyzed by using path analysis with the help of AMOS 22. From the analysis it can be seen that : ROA has negative and significant effects on DER. SIZE has positive and significant effects on DER. CR has negative and significant effects on DER. DER and ROA have positive and significant effects on PBV. CR and SIZE have no effects on PBV. DER is able to mediate the effects of SIZE and CR on firm’s value. DER is unable to mediate the effects of ROA on firm’s value. As the implication, the company has to pay more attention to ROA, size, CR, and DER because they have very important role on the rise or fall of company's performance. The company's performance is important to invite investors to invest their funding in infrastructure, utility, and transportation sectors in Indonesia.
Effect of Spot Rate, Forward Rate, Inflation Rate And Interest Rate Against the Future Spot on the FX Market of Southeast Asia Region Adam, Mohamad; Hadi, Isnur; Wahyuni, Yunita
Jurnal Manajemen Vol 6 No 2 (2018): Jurnal Management
Publisher : Program Studi Manajemen Fakultas Ekonomi Universitas Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (442.526 KB) | DOI: 10.36546/jm.v6i2.178

Abstract

This study aims to analyze empirically the influence of spot rates, forward rates, inflation rate and bungaterhadap rates on the futures spot on the Forex market of Southeast Asia Region. This study used samples of Indonesia, Malaysia, Singapore, Thailand and the Philippines during 2007-2016. The data used are obtained from Bank Indonesia and forexpros. The method of analysis used in this study is multiple regression analysis. The research results show that spot rate does not affect the future spot in Indonesia and Singapore, spot rate negatively affect the futures spot in Malaysia and Thailand, spot rate positively affect the future spot in Philippine country. The forward rate has no effect on the future spot in the countries of Indonesia, Malaysia, Singapore and Philippines, the exchange rate positively influences the future spot in Thailand. Inflation rate positively affects the future spot in Indonesia, Inflation rate has no effect on the future spot in Malaysia, Singapore and the Philippines. Interest rates negatively affect the future spot in the countries of Indonesia, Malaysia, Singapore and the Philippines. The interest rate has no effect on the future spot in Thailand. The results of research can be used for investors as a consideration in making investment decisions, especially on the Foreign Exchange Market.
Dissecting implementation musharakah in Islamic bank in Indonesia: a case study Inten Meutia; Mohamad Adam
Jurnal Akuntansi dan Auditing Indonesia Vol. 21 No. 1 (2017)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jaai.vol21.iss1.art6

Abstract

This study aims to analyze whether musharakah financing applications implemented by Islamic banks in Indonesia have met the requirements of Sharia standards as stipulated in the National Sharia Council Fatwa (DSN) Number 8, Sharia Accounting Standard Number 106 and Financial Accounting Standards (FAS) Number 4. This research used a case study approach that analyzes the case of musharakah in one of Islamic banks. This study found the existence of Islam in practice deviated from the paradigm of profit sharing. Calculations for results on musharakah financing tend to determine the fixed amount in advance. The portion of profit sharing is determined largely by the amount of funds provided by the bank, not those set by PSAS Number 106 or FAS Number 4.
Liquidity, asset quality, and efficiency to sustainable growth rate for banking at Indonesia Stock Exchange Syapril Junaidi; Sulastri Sulastri; Isnurhadi Isnurhadi; Mohamad Adam
Jurnal Keuangan dan Perbankan Vol 23, No 2 (2019): April 2019
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (545.208 KB) | DOI: 10.26905/jkdp.v23i2.2699

Abstract

The focus of the bank to increase profit. However, the increase in profit is not important to focus on because the sustainability of growth is more important. Measure the level of sustainable growth is an important factor that needs attention as a reflection for the performance of a bank. The measurement uses the concept of growth called the Sustainable Growth Rate (SGR). This study aims to provide empirical evidence on the effect of liquidity proxy Loan to Funding Ratio (LFR), asset quality proxy by Non-Performing Loan (NPL) and efficiency proxy by Operating Cost to Operating Income (BOPO) toward SGR. The sampling technique is purposive based on the criteria so that the selected 22 banks with the study period 2012-2107. Unit analysis as much as 132 observations. The analysis of data using panel data regression. The findings of the study showed that LFR, NPL, and BOPO had a significant negative effect on SGR. The implications of research that SGR becomes important as it relates to the bank's strategy to continue to grow and continue in order to expand its business maximally while maintaining internal and external funding sources.JEL Classification: G2, G21DOI: https://doi.org/10.26905/jkdp.v23i2.2699
CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE , RETURN ON EQUITY DAN NILAI PERUSAHAAN MOHAMAD ADAM; H M A RASYID HS; ELGA RISZKY MAULIDYNA ANIS
JURNAL MANAJEMEN DAN BISNIS SRIWIJAYA Vol 12, No 3 (2014): Jurnal Manajemen dan Bisnis Sriwijaya
Publisher : Program Studi Magister Manajemen FE Unsri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/jmbs.v12i3.3175

Abstract

This research aims to know: (1) The influence of Corporate Social Responsibility (CSR) Disclosure partially on firm value (2) The influence of Return on Equity (ROE) partially on firm value (3) The influence of Corporate Social Responsibility (CSR) Disclosure and Return on Equity (ROE) simultaneously on firm value. The population of this research are the winners of 7th Indonesia Sustainability Reporting Award (ISRA) and 8th Indonesia Sustainability Reporting Award (ISRA). The sampling technique that used for this research is purposive sampling. Total number of sample are taken from 9 firms with 4 years research period which was from 2009 to 2012. The analysis of data uses multiplied regression. The result of this research shows that: (1) Partially, the Corporate Social Responsibility (CSR) Disclosure has not significant effect to firm value (2) Partially, Return on Equity (ROE) has significant effect to firm value (3) Simultaneously, Corporate Social Responsibility (CSR) Disclosure and Return on Equity (ROE) has significant effect to firm value.  
Manajemen Laba, Informasi Asimetri dan Underpricing di Bursa Efek Indonesia Mohamad Adam
JURNAL MANAJEMEN DAN BISNIS SRIWIJAYA Vol 7, No 13 (2009): Jurnal Manajemen dan Bisnis Sriwijaya
Publisher : Program Studi Magister Manajemen FE Unsri

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (171.609 KB) | DOI: 10.29259/jmbs.v7i13.8001

Abstract

Tujuan penelitian ini adalah untuk menganalisa pengaruh secara moderator manajemen laba terhadap hubungan antara informasi asimetri dengan underpricing. Metode penelitian yang digunakan adalah verifikatif dengan menggunakan explanatory research, yaitu penelitian yang akan menguji hipotesis-hipotesis yang diajukan sedemikian rupa sehingga dapat menjelaskan mengapa sesuatu dapat terjadi; dan penelitian kausal-komparatif. Hasil penelitian menunjukkan bahwa manajemen laba secara parsial berpengaruh terhadap underpricing di sektor KEUG. Interpretasi dari fakta hasil penelitian empiris ini menunjukkan bahwa manajemen laba secara parsial berpengaruh terhadap underpricing secara pengujian statistik di KEUG. Artinya, variabel manajemen laba itu mempunyai pengaruh secara moderator terhadap hubungan antara informasi asimetri dengan underpricing. Hasil temuan empiris ini melengkapi pendapat Richardson (1998) dan Teoh, et.al. (1998a) mengenai manajemen laba dari segi penggunaan manajemen laba sebagai variabel moderator terhadap hubungan antara informasi asimetri dengan underpricing dan nilai discretionary accruals sebagai ukuran manajemen laba. Implikasi dari fakta hasil penelitian empiris ini menunjukkan bahwa semakin besar manajemen laba maka pengaruh hubungan kausal dari informasi asimetri terhadap underpricing semakin melemah. Dengan demikian dapat disimpulkan bahwa manajemen laba secara moderator berpengaruh terhadap hubungan antara informasi asimetri dengan underpricing di sektor KEUG.Kata kunci : Manajemen laba, informasi asimetri, dan underpricing
KARAKTER MASYARAKAT INVESTOR KOTA PALEMBANG MOHAMAD ADAM
JURNAL MANAJEMEN DAN BISNIS SRIWIJAYA Vol 13, No 1 (2015): Jurnal Manajemen dan Bisnis Sriwijaya
Publisher : Program Studi Magister Manajemen FE Unsri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/jmbs.v13i1.3339

Abstract

The purpose of this study is to determine the character of the investor community Palembang. The type of data in this study is qualitative data. This means that the data is obtained in the form of views and opinions of the source namely investors who trade in securities office. This study uses the tools in the form of a list of questions (questionnaire). There are four types of characters Palembang investor community that is high risk taker, medium risk taker, low risk taker, and full risk averser. Based on the results of research, investor community character of Palembang is a medium risk taker as many as 77%, while the remaining 13% are low risk takers, and 10% is a high risk taker.
PENGARUH PENGUKURAN KINERJA AKUNTANSI PERUSAHAAN BERSTRATEGI PROSPECTOR DAN DEFENDER TERHADAP RETURN SAHAM PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) Andi Ricardy Purba; Isnurhadi Isnurhadi; Marlina Widiyanti; Mohamad Adam
JURNAL MANAJEMEN DAN BISNIS SRIWIJAYA Vol 17, No 1 (2019): Jurnal Manajemen dan Bisnis Sriwijaya
Publisher : Program Studi Magister Manajemen FE Unsri

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (527.102 KB) | DOI: 10.29259/jmbs.v17i1.9029

Abstract

Tujuan penelitian – Penelitian ini ditunjukan untuk melihat perbedaan pengukuran kinerja akuntansi pada dua tipe strategi organisasional prospector dan defender. Kemudian juga bertujuan untuk menguji variabel independen yang di proyeksikan dari pertumbuhan laba, pertumbuhan penjualan, deviden payout ratio dan return on investment terhadap return saham.Desain/Metodologi/Pendekatan – Analisis yang digunakan adalah Principal Component Analysis. Sampel dipilih menggunakan metode purposive sampling dan diperoleh 32 perusahaan yang menjadi sampel.Temuan – Penelitian ini menunjukkan bahwa tidak ada perbedaan secara signifikan antara pertumbuhan laba dan pertumbuhan penjualan perusahaan prospector dan defender. Rata-rata pembayaran deviden perusahaan prospector lebih kecil dari perusahaan defender namun tidak signifikan. Rata-rata return on investment (ROI) perusahaan prospector lebih tinggi dari perusahaan defender dan perbedaan ini signifikan.Keterbatasan penelitian – Penelitian ini menggunakan empat variabel yaitu, rasio jumlah karyawan terhadap jumlah penjualan bersih (KARPEN), rasio Price to Book Value (PBV), rasio belanja modal terhadap total aset (CETA), dan rasio belanja modal terhadap nilai pasar ekuitas (CEMVE).Originality/value – Penelitian ini menambahkan variabel return on investment (ROI) sebagai indikator pengukuran kinerja akuntansi, seperti yang disarankan oleh Habbe dan Hartono (2001) serta Saraswati dan Atmini (2007) pada penelitian terdahulu. Keywords: Prospector   dan   Defender,   Pertumbuhan   Laba,   Pertumbuhan Penjualan, Dividend Payout Ratio (DPR), Return On Investment (ROI), Return Saham.
ANALISIS LAPORAN KEUANGAN ON LINE PERUSAHAAN SEKTOR PERTAMBANGAN DI BURSA EFEK INDONESIA MOHAMAD ADAM
JURNAL MANAJEMEN DAN BISNIS SRIWIJAYA Vol 13, No 2 (2015): Jurnal Manajemen dan Bisnis Sriwijaya
Publisher : Program Studi Magister Manajemen FE Unsri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/jmbs.v13i2.3352

Abstract

The purpose of this study is to analyze the financial statements on line. Contribution of this study are: first, can provide relevant information for decision makers and credit investments. Second, as a business communications medium between management and external users related changes in financial position and cash flows of the company. Third, give an idea about their ability to generate profits and cash flows of the company. Fourth, give a picture of the company from one period to the next related growth or decline of the company. In conclusion are first, the analyze the financial statements on line needs its own way. By analyzing the financial statements can be found on line and reliable investment position and become the benchmark for preparing plans for further investment. Second, the financial statements on line only gives an overview of the development of investment, but of the financial statements on line can be known whether the stock market is quite large compared promising investment income in the form of another.
Co-Authors A.A. Ketut Agung Cahyawan W Andi Ricardy Purba Antonius W Nugroho Badia Perizade, Badia Dwidila Artika EKA YENY SUTANTO ELGA RISZKY MAULIDYNA ANIS H M A RASYID HS Hadi, Isnur Hadi, Isnur Hamarzonnanda, Hamarzonnanda Hamarzonnanda, Hamarzonnanda Inten Meutia Isnurhadi Isnurhadi Isnurhadi Isnurhadi Lisan, Rio Juni Malinda, Novirianti Marlina Widiyanti, Marlina Mutiarany Nuary Palupi, Kartika Ramadhani, Marini Reza Gasharma Riska Safitri Sulastri Syapril Junaidi Taufik . Taufik Taufik Tertiarto Wahyudi Tiara Nurpratiwi Wahyuni, Yunita Wahyuni, Yunita Yuliani Yuliani