Organum: Jurnal Saintifik Manajemen dan Akuntansi
Organum: Jurnal Saintifik Manajemen dan Akuntansi is published by Fakultas Ekonomi dan Bisnis, Universitas Winaya Mukti. This peer-reviewed journal is designated to publish articles that report the results of research in management and accounting science.
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"Vol 1, No 2 (2018): Organum: Jurnal Saintifik Manajemen dan Akuntansi, December 2018"
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<![CDATA[Pengaruh DER, CAR, dan ROE terhadap Peringkat Obligasi Perbankan yang Listing di PT Bursa Efek Indonesia pada Periode 2008-2013 ]]>
<![CDATA[Phety, Debora Tri Oktarina]]>
<![CDATA[ Organum: Jurnal Saintifik Manajemen dan Akuntansi Vol 1, No 2 (2018): Organum: Jurnal Saintifik Manajemen dan Akuntansi, December 2018 ]]>
Publisher : <![CDATA[Winaya Mukti University ]]>
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DOI: 10.35138/organum.v1i2.32
<![CDATA[This study aims to analyze the effect of Debt to Equity Ratio (DER), Capital Adequacy Ratio (CAR) and Return on Equity (ROE) both partially and simultaneously to bank bond ratings. Bond rating agencies are needed to assess the performance of banks that issue bonds by providing information about the quality and risk of bonds. The phenomenon in Indonesia occurs when several issuers fail to pay but have a bond rating at the investment grade level. The risk of a default on bonds is seen in the case of a failure to pay PT Bank Global Tbk bonds where the Kasnic rating agent gave an A- rating, but when BI announced a freeze on Bank Global's license, the bond rating was reduced to D. This research used Ordered Logit Model (OLM) as a method of data analysis.The random sampling method was carried out as a sampling method. The results of this study showed two things. First, the Capital Adequacy Ratio (CAR) and Return on Equity (ROE) had a positive impact on the bond rating. Second, the Debt to Equity Ratio (DER) had a negative impact on the bond rating. Whilst simultaneously Debt to Equity Ratio (DER), Capital Adequacy Ratio (CAR), and Return on Equity (ROE) affected the bond rating.Penelitian ini bertujuan untuk menganalisis pengaruh Debt to Equity Ratio (DER), Capital Adequacy Ratio (CAR) dan Return on Equity (ROE) baik secara parsial maupun simultan terhadap peringkat obligasi perbankan. Lembaga pemeringkat obligasi sangat diperlukan untuk menilai kinerja bank yang menerbitkan obligasi dengan memberikan informasi mengenai kualitas dan risiko obligasi. Fenomena di Indonesia terjadi saat beberapa emiten mengalami gagal bayar namun memiliki nilai peringkat obligasi yang berada di tingkat investment grade. Adanya risiko obligasi gagal bayar terlihat pada kasus gagal bayar obligasi PT Bank Global Tbk dimana agen pemeringkat Kasnic memberikan peringkat A-, tetapi pada saat BI mengumumkan pembekuan izin Bank Global, peringkat obligasi kemudian diturunkan menjadi D. Penelitian ini menggunakan Ordered Logit Model (OLM) sebagai metode analisis data. Metode random sampling dilakukan sebagai metode pengambilan sampling dalam riset ini. Hasil penelitian ini menunjukkan dua hal. Pertama, Capital Adequacy Ratio (CAR) dan Return on Equity (ROE) memiliki dampak positif terhadap rating obligasi. Terakhir, Debt to Equity Ratio (DER) memiliki dampak negatif terhadap rating obligasi. Sedangkan secara simultan Debt to Equity Ratio (DER), Capital Adequacy Ratio (CAR), dan Return on Equity (ROE) berpengaruh terhadap peringkat obligasi.]]>
<![CDATA[Studi Tata Kelola Perusahaan yang Baik melalui Kinerja Perusahaan: Studi Pemetaan Sistematik ]]>
<![CDATA[Nurjamilah, Nurjamilah]]>;
<![CDATA[Rizal, Muhamad]]>;
<![CDATA[Arifianti, Ria]]>
<![CDATA[ Organum: Jurnal Saintifik Manajemen dan Akuntansi Vol 1, No 2 (2018): Organum: Jurnal Saintifik Manajemen dan Akuntansi, December 2018 ]]>
Publisher : <![CDATA[Winaya Mukti University ]]>
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DOI: 10.35138/organum.v1i2.36
<![CDATA[The implementation of Good Corporate Governance is a concept that emphasizes the importance of the rights of shareholders to obtain information correctly, accurately, and on time. But a thorough understanding of the state-of-art of Good Corporate Governance is needed. Therefore, this article aims to classify, identify scientific publications and conduct thematic analyzes of the current literature to create extensive and detailed understanding in the field of Good Corporate Governance. The research method is carried out by means of the Systematic Mapping Study (SMS) to study scientific publications in the field of Good Corporate Governance which are based on the focus and type of research from time to time. The results of this study resulted in the categorization and quantification of the Good Corporate Governance study in various dimensions as well as an overview of current research topics and trends.Pelaksanaan Good Corporate Governance merupakan konsep yang menekankan pentingnya hak pemegang saham untuk memperoleh informasi dengan benar, akurat, dan tepat waktu. Namun pemahaman menyeluruh tentang state-of-art dari Good Corporate Governance diperlukan. Oleh karena itu, artikel ini bertujuan untuk mengklasifikasikan, mengidentifikasi publikasi-publikasi ilmiah dan melakukan analisis tematik terhadap literatur terkini guna menciptakan pemahaman yang ekstensif dan terperinci dibidang Good Corporate Governance. Metode penelitian dilakukan dengan cara Systematic Mapping Study (SMS) untuk menelaah publikasi ilmiah dibidang Good Corporate Governance yang dihasilkan berdasarkan fokus dan tipe riset dari waktu ke waktu. Hasil penelitian ini menghasilkan kategorisasi dan kuantifikasi studi Good Corporate Governance dalam berbagai dimensi serta ikhtisar topik dan tren penelitian saat ini.]]>
<![CDATA[Pengaruh Biaya Operasional dan Perputaran Persediaan terhadap Laba Bersih ]]>
<![CDATA[Mulyana, Asep]]>;
<![CDATA[Pethy, Debora Tri Oktarina]]>
<![CDATA[ Organum: Jurnal Saintifik Manajemen dan Akuntansi Vol 1, No 2 (2018): Organum: Jurnal Saintifik Manajemen dan Akuntansi, December 2018 ]]>
Publisher : <![CDATA[Winaya Mukti University ]]>
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DOI: 10.35138/organum.v1i2.41
<![CDATA[This study aims to determine how much influence the operational costs and inventory turnover on net income at PT Ultrajaya Milk Industry & Trading Company Tbk., both partially and simultaneously. The research method used is descriptive with a quantitative approach, while the statistical method used is multiple linear regression by first testing the classical assumptions using the SPSS V.25 program. The results of this study indicated that the data tested were standard with the results of the normality test using the Kolmogorov Smirnov (K-S) table and scatterplot, correlation coefficient tests. The data used in this study was taken from the company's annual financial report of PT Ultrajaya Milk Industry & Trading Company Tbk., for seven years, namely the period 2011-2017. It showed a very strong relationship, and partially operational costs affected net income, while inventory turnover did not affect net income. Also, simultaneously, operational costs and inventory turnover affected net income.]]>
<![CDATA[Pengaruh Penjualan dan Biaya Operasional terhadap Laba Bersih pada PT Indocement Tunggal Prakarsa (Persero) Tbk Periode Tahun 2010-2017 ]]>
<![CDATA[Susilawati, Endang]]>;
<![CDATA[Mulyana, Asep]]>
<![CDATA[ Organum: Jurnal Saintifik Manajemen dan Akuntansi Vol 1, No 2 (2018): Organum: Jurnal Saintifik Manajemen dan Akuntansi, December 2018 ]]>
Publisher : <![CDATA[Winaya Mukti University ]]>
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DOI: 10.35138/organum.v1i2.33
<![CDATA[This study aims to determine the influence of sales and operational costs on the net income both partially and simultaneously of PT Indocement Tunggal Prakarsa, Tbk. from 2010 to 2017. The type of research is descriptive verification by quantitative methods. Based on the results of the research showed that the sales and operational costs influence the net income simultaneously. Partially, sales and operational costs influenced on the net income.]]>
<![CDATA[Tinjauan Literatur Kepemimpinan Transformasional pada Usaha Kecil Menengah (UKM) ]]>
<![CDATA[Lazuardi, Muhammad Lutfi]]>;
<![CDATA[Rizal, Muhammad]]>;
<![CDATA[Arifianti, Ria]]>
<![CDATA[ Organum: Jurnal Saintifik Manajemen dan Akuntansi Vol 1, No 2 (2018): Organum: Jurnal Saintifik Manajemen dan Akuntansi, December 2018 ]]>
Publisher : <![CDATA[Winaya Mukti University ]]>
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DOI: 10.35138/organum.v1i2.37
<![CDATA[Transformational leadership is a leadership style. The leader, capable of identifying the changes that need to be made, creating a vision to guide the changes through inspiration and implementing them under group commitment. The role of a leader in exerting his/her influences is so important for supporting the company activities, including Small and Medium Enterprises (SMEs). A comprehensive understanding of the state-of-the-art of transformational leadership is still needed. Therefore, this article aims to classify, identify scientific publications and carry out a thematic analysis of the latest literature to create an extensive and detailed understanding of transformational leadership specifically in Small and Medium Enterprises (SMEs). The research method was conducted by using Systematic Mapping Study (SMS) to analyze scientific publications of transformational leadership in Small and Medium Enterprises (SMEs) which were generated based on the focus and type of research from time to time. The results of this study produced a categorization and quantification of transformational leadership studies in various dimensions as well as an overview of topics and trends in transformational leadership research in Small and Medium Enterprises (SMEs) today.]]>
<![CDATA[Studi Tata Kelola Perusahaan yang Baik melalui Kinerja Perusahaan: Studi Pemetaan Sistematik ]]>
<![CDATA[Nurjamilah Nurjamilah]]>;
<![CDATA[Muhamad Rizal]]>;
<![CDATA[Ria Arifianti]]>
<![CDATA[ Organum: Jurnal Saintifik Manajemen dan Akuntansi Vol 1, No 2 (2018): Organum: Jurnal Saintifik Manajemen dan Akuntansi, December 2018 ]]>
Publisher : <![CDATA[Universitas Winaya Mukti ]]>
Show Abstract
|
Download Original
|
Original Source
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Check in Google Scholar
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DOI: 10.35138/organum.v1i2.36
<![CDATA[The implementation of Good Corporate Governance is a concept that emphasizes the importance of the rights of shareholders to obtain information correctly, accurately, and on time. But a thorough understanding of the state-of-art of Good Corporate Governance is needed. Therefore, this article aims to classify, identify scientific publications and conduct thematic analyzes of the current literature to create extensive and detailed understanding in the field of Good Corporate Governance. The research method is carried out by means of the Systematic Mapping Study (SMS) to study scientific publications in the field of Good Corporate Governance which are based on the focus and type of research from time to time. The results of this study resulted in the categorization and quantification of the Good Corporate Governance study in various dimensions as well as an overview of current research topics and trends.]]>
<![CDATA[Tinjauan Literatur Kepemimpinan Transformasional pada Usaha Kecil Menengah (UKM) ]]>
<![CDATA[Muhammad Lutfi Lazuardi]]>;
<![CDATA[Muhammad Rizal]]>;
<![CDATA[Ria Arifianti]]>
<![CDATA[ Organum: Jurnal Saintifik Manajemen dan Akuntansi Vol 1, No 2 (2018): Organum: Jurnal Saintifik Manajemen dan Akuntansi, December 2018 ]]>
Publisher : <![CDATA[Universitas Winaya Mukti ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
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DOI: 10.35138/organum.v1i2.37
<![CDATA[Transformational leadership is a leadership style. The leader, capable of identifying the changes that need to be made, creating a vision to guide the changes through inspiration and implementing them under group commitment. The role of a leader in exerting his/her influences is so important for supporting the company activities, including Small and Medium Enterprises (SMEs). A comprehensive understanding of the state-of-the-art of transformational leadership is still needed. Therefore, this article aims to classify, identify scientific publications and carry out a thematic analysis of the latest literature to create an extensive and detailed understanding of transformational leadership specifically in Small and Medium Enterprises (SMEs). The research method was conducted by using Systematic Mapping Study (SMS) to analyze scientific publications of transformational leadership in Small and Medium Enterprises (SMEs) which were generated based on the focus and type of research from time to time. The results of this study produced a categorization and quantification of transformational leadership studies in various dimensions as well as an overview of topics and trends in transformational leadership research in Small and Medium Enterprises (SMEs) today.]]>
<![CDATA[Pengaruh Biaya Operasional dan Perputaran Persediaan terhadap Laba Bersih ]]>
<![CDATA[Asep Mulyana]]>;
<![CDATA[Debora Tri Oktarina Pethy]]>
<![CDATA[ Organum: Jurnal Saintifik Manajemen dan Akuntansi Vol 1, No 2 (2018): Organum: Jurnal Saintifik Manajemen dan Akuntansi, December 2018 ]]>
Publisher : <![CDATA[Universitas Winaya Mukti ]]>
Show Abstract
|
Download Original
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Original Source
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Check in Google Scholar
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DOI: 10.35138/organum.v1i2.41
<![CDATA[This study aims to determine how much influence the operational costs and inventory turnover on net income at PT Ultrajaya Milk Industry & Trading Company Tbk., both partially and simultaneously. The research method used is descriptive with a quantitative approach, while the statistical method used is multiple linear regression by first testing the classical assumptions using the SPSS V.25 program. The results of this study indicated that the data tested were standard with the results of the normality test using the Kolmogorov Smirnov (K-S) table and scatterplot, correlation coefficient tests. The data used in this study was taken from the company's annual financial report of PT Ultrajaya Milk Industry & Trading Company Tbk., for seven years, namely the period 2011-2017. It showed a very strong relationship, and partially operational costs affected net income, while inventory turnover did not affect net income. Also, simultaneously, operational costs and inventory turnover affected net income.]]>
<![CDATA[Pengaruh Penjualan dan Biaya Operasional terhadap Laba Bersih pada PT Indocement Tunggal Prakarsa (Persero) Tbk Periode Tahun 2010-2017 ]]>
<![CDATA[Endang Susilawati]]>;
<![CDATA[Asep Mulyana]]>
<![CDATA[ Organum: Jurnal Saintifik Manajemen dan Akuntansi Vol 1, No 2 (2018): Organum: Jurnal Saintifik Manajemen dan Akuntansi, December 2018 ]]>
Publisher : <![CDATA[Universitas Winaya Mukti ]]>
Show Abstract
|
Download Original
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Original Source
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Check in Google Scholar
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DOI: 10.35138/organum.v1i2.33
<![CDATA[This study aims to determine the influence of sales and operational costs on the net income both partially and simultaneously of PT Indocement Tunggal Prakarsa, Tbk. from 2010 to 2017. The type of research is descriptive verification by quantitative methods. Based on the results of the research showed that the sales and operational costs influence the net income simultaneously. Partially, sales and operational costs influenced on the net income.]]>
<![CDATA[Pengaruh DER, CAR, dan ROE terhadap Peringkat Obligasi Perbankan yang Listing di PT Bursa Efek Indonesia pada Periode 2008-2013 ]]>
<![CDATA[Debora Tri Oktarina Phety]]>
<![CDATA[ Organum: Jurnal Saintifik Manajemen dan Akuntansi Vol 1, No 2 (2018): Organum: Jurnal Saintifik Manajemen dan Akuntansi, December 2018 ]]>
Publisher : <![CDATA[Universitas Winaya Mukti ]]>
Show Abstract
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Download Original
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DOI: 10.35138/organum.v1i2.32
<![CDATA[This study aims to analyze the effect of Debt to Equity Ratio (DER), Capital Adequacy Ratio (CAR) and Return on Equity (ROE) both partially and simultaneously to bank bond ratings. Bond rating agencies are needed to assess the performance of banks that issue bonds by providing information about the quality and risk of bonds. The phenomenon in Indonesia occurs when several issuers fail to pay but have a bond rating at the investment grade level. The risk of a default on bonds is seen in the case of a failure to pay PT Bank Global Tbk bonds where the Kasnic rating agent gave an A- rating, but when BI announced a freeze on Bank Global's license, the bond rating was reduced to D. This research used Ordered Logit Model (OLM) as a method of data analysis.The random sampling method was carried out as a sampling method. The results of this study showed two things. First, the Capital Adequacy Ratio (CAR) and Return on Equity (ROE) had a positive impact on the bond rating. Second, the Debt to Equity Ratio (DER) had a negative impact on the bond rating. Whilst simultaneously Debt to Equity Ratio (DER), Capital Adequacy Ratio (CAR), and Return on Equity (ROE) affected the bond rating.]]>
