puji purnamasari - Academia.edu (original) (raw)
Papers by puji purnamasari
Increasing the firm value is a key point for firm to attract investors. The firm value is very im... more Increasing the firm value is a key point for firm to attract investors. The firm value is very important because it becomes a benchmark of firm performance, the firm value in addition is influenced by profitability, investors also see the effect of the firm or form of firm Social Responsibility in the firm. The purpose of this study is to determine the effect of profitability toward firm value, firm Social Responsibility moderate the relationship of profitability toward firm value and Good Corporate Governance moderate the relationship of profitability toward the firm value. The population in this study is a state-owned firm listed on the BEI in 2012-2016. The technique of sampling uses purposive sampling and based on criteria that have been done then the number of samples are obtained as many as 12 samples of state-owned enterprises. The experiment hypothesis of the research used multiple linear regression analysis techniques and Moderating Regression Analysis (MRA) with SPSS application. The results of this study indicate that profitability variables have a positive and significant effect on firm value, the disclosure of Corporate Social Responsibility does not moderate the relationship of return on assets to firm value, firm Social Responsibility strengthens the relationship of return on equity to firm value and Good firm Governance does not moderate profitability relation to firm value.
El-Dinar, Aug 14, 2018
Penelitian ini bertujuan untuk mengetahui pengaruh Corporate Social Responsibility terhadap nilai... more Penelitian ini bertujuan untuk mengetahui pengaruh Corporate Social Responsibility terhadap nilai perusahaan pada perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia. Pengaruh profitabilitas sebagai variabel moderating dalam hubungan antara corporate social responsibility dengan nilai perusahaan. Teknik pengambilan sampel dalam penelitian ini dilakukan dengan pendekatan nn probability sampling, khususnya metode purposive sampling yaitu teknik sampling dengan metode pengambilan sampel secara tidak acak tetapi berdasarkan atas tujuan dan pertimbangan atau kriteria tertentu. Dari 38 populasi perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia diperoleh 10 perusahaan pertambangan yang memenuhi kriteria di atas sebagai sampel penelitian. Hasil penelitian ini menunjukkan bahwa CSR secara parsial tidak mempengaruhi Price to Book Value (PBV). Sementara itu, Return on Asset (ROA) secara parsial berpengaruh tidak signifikan PBV.
Assets : Jurnal Ekonomi, Manajemen dan Akuntansi
The world of finance is growing. It can bring out consumptive behavior from people and irregular ... more The world of finance is growing. It can bring out consumptive behavior from people and irregular financial management, especially among students. The phenomenon of consumptive behavior among students has encouraged researchers to do research that aims to analyze what factors affect financial behavior. Financial literacy, self-efficacy, religiosity, and saving Behavior on Financial Behavior are the variables used. The research method used is quantitive, with data analysis techniques to test hypotheses using SmartPLS. Data collection by distributing questionnaires via a Google form. The sample obtained for this study amounted to 260 respondents. This research shows that financial literacy, self-efficacy, and religiosity significantly influence financial behavior. This study also proves that saving behavior does not have a moderating effect on financial behavior.
Assets : Jurnal Ekonomi, Manajemen dan Akuntansi
The proportion of the value of capital structure, profitability, managerial ownership, and instit... more The proportion of the value of capital structure, profitability, managerial ownership, and institutional ownership greatly influences the company's performance in increasing the value of the company so that it has an impact on shareholder wealth. This research aims to determine and analyze the relationship between capital structure, profitability, and managerial ownership of company value with institutional ownership asianmoderating variable. The research uses company objects in the consumer goods industry sector for 2019-2021. The research method uses quantitative research with a descriptive approach, data collection techniques using the documentation method, and data analysis techniques using multiple linear regression analysis and Moderated Regression Analysis (MRA) using the SPSS 23 application. Partially, the capital structure does not affect company value. Profitability and managerial ownership have a positive effect on the company value. The moderation test of institution...
IQTISHODUNA
This study aims to make a significant contribution to the banking marketing literature and to exp... more This study aims to make a significant contribution to the banking marketing literature and to explain how the dimensions of e-service quality and e-trust are used as predictors of e-satisfaction and consequently increase e-loyalty. The population in this study consisted of banking customers, both Islamic banking and conventional banking in Malang City. The sample is part of the number and characteristics of the population. The sampling technique in this research is purposive sampling. The results of the study show that the services provided by banking in Malang City in the form of online transactions are able to have a good impact on the satisfaction felt by customers, so that because customers are satisfied they will always use these services, especially at this time which is very much needed considering the restrictions on community activities due to there is a COVID-19 pandemic. Customer confidence in online media provided by banks in Malang City has a positive influence on the s...
Inovasi
Penelitian ini merupakan penelitian kuantitatif yang bertujuan untuk mengetahui pengaruh literasi... more Penelitian ini merupakan penelitian kuantitatif yang bertujuan untuk mengetahui pengaruh literasi keuangan, persepsi risiko, dan keakraban terhadap keputusan investasi. Selain itu, bertujuan untuk mengetahui apakah perilaku keuangan dapat memoderasi literasi keuangan, persepsi risiko, dan keakraban dengan keputusan investasi. Populasi penelitian ini adalah mahasiswa anggota Kelompok Studi Pasar Modal (KSPM) di Kota Malang. Sampel sebanyak 115 responden. Penelitian ini menggunakan rumus Slovin dengan pengambilan sampel menggunakan teknik purposive sampling. Pengumpulan data dilakukan dengan menyebarkan kuesioner kepada sampel yang telah ditentukan. Pada penelitian ini menggunakan software SPSS 25 untuk menguji hipotesis penelitian. Hasil penelitian menunjukkan bahwa: (1) Literasi keuangan berpengaruh terhadap keputusan investasi; (2) Persepsi risiko berpengaruh positif dan tidak signifikan terhadap keputusan investasi; (3) Keakraban berpengaruh terhadap keputusan investasi; (4) Peril...
JPS (Jurnal Perbankan Syariah)
This research aims to show the effect of capital adequacy ratio (CAR), non-performing financing (... more This research aims to show the effect of capital adequacy ratio (CAR), non-performing financing (NPF), and operating costs of operating income (OCOI) on return on assets (ROA) with net interest margin (NIM) as an intervening variable. This quantitative research uses secondary data in panel data with a purposive sampling technique. The sample used was five Islamic commercial banks (ICB) registered with the Financial Services Authority (FSA) from 2016 to 2020. Data analysis uses descriptive, stationary, regression, classical assumptions, and path analysis. This research shows that CAR, NPF, and OCOI partially do not affect NIM. CAR has a positive and significant effect on ROA. OCOI has a negative effect on ROA. NPF does not affect ROA. NIM has a positive and significant effect on ROA. NIM cannot mediate the effect of CAR on ROA. However, NIM can mediate the effect of NPF and OCOI on ROA. This research complements existing theories and can be used to reference ICB in improving performa...
Zakat is a case of philanthropy, a compulsory Muslim lesson, as a social accountability for Firm.... more Zakat is a case of philanthropy, a compulsory Muslim lesson, as a social accountability for Firm. There are several factors which influences Zakat payment for sharia bank. The objective of this study was to know the influence of profitability variable (ROA& ROE) of Firm payment of zakat partially and entirely to mediate the profitability on zakat payment. This study utilized descriptive quantitative research. The data sources were from five public sharia banks by purposing sampling approach. The data was analyzed by double linear regressions and Moderating Regression Analysis (MRA). The result of this study showed that profitability variable (ROA and ROE) simultaneously influences significantly positive to zakat payment variable. Whereas, the partial profitability variable which was acted by ROA influenced significant negatively toward the zakat payment. The profitability variable which was acted by ROE signified positively towards the zakat payment. For the third hypothesis, the re...
Global Review of Islamic Economics and Business, 2020
The company’s main objective is maximizing the firm value which means it increases shareholder pr... more The company’s main objective is maximizing the firm value which means it increases shareholder prosperity. This can be achieved by combining funding policy, investment policy, and dividend policy optimally. The application of good corporate governance (GCG) is used to direct and control the company to be able to run the company’s operations following stakeholder’s expectations. This study aims to determine the influence of funding policies, investment policies, and dividend policies on firm value by using GCG as a mediating variable.This study uses a quantitative approach. In this study, the population is all companies listed in the banking sub-sector on the Indonesia Stock Exchange in 2013-2017, with a total of 43 companies. The samples are taken by purposive sampling technique with 12 companies. The method of data analysis used in this study was descriptive analysis and path analysis using Partial Least Square (SmartPLS3).The result of the study shows that the investment policy ha...
IQTISHODUNA, 2019
The formation of consumer attitudes will shape a person's intention to do or not, and that in... more The formation of consumer attitudes will shape a person's intention to do or not, and that intention will influence the formation of consumer behavior. The purpose of this study is to fill the gap with previous research by investigating the role of religiosity, an essential part of a person's belief system, in the relationship between environmental variables and the intention to purchase green products / environmentally friendly products. Questionnaire or pre-test testing was carried out by distributing questionnaires to students of State Universities in Malang in more significant numbers to obtain primary data. The method of analysis in research is the method of Moderated Regression Analysis (MRA). The results of the study indicate that religiosity is related to spiritual values that influence one's actions in making decisions. Religiosity is very important in one's life. So that generation Z who has a high level of religiosity will think of the environment for the ...
J-PIPS (Jurnal Pendidikan Ilmu Pengetahuan Sosial), 2019
Management and Economics Journal (MEC-J), 2018
This study aims to examine the effect of risk management proxied by the Capital Adequacy Ratio (C... more This study aims to examine the effect of risk management proxied by the Capital Adequacy Ratio (CAR), Operating Efficiency (BOPO), and Non Performing Loan (NPL), to the financial performance projected with Return on Assets (ROA) in Islamic Banking Companies listed on the Indonesia Stock Exchange (BEI) in the period 2011 to 2016. The data used is obtained from the Financial Statements of Sharia Banking Companies Listed on Indonesia Stock Exchange in the period 2011 to 2016. After passing through the stage of purposive sampling, the worthy of used sample is 5 Companies. The results showed that the variable of Capital Adequacy Ratio (CAR), and Non Performing Loan (NPL) had negative and insignificant effect on Return on Asset (ROA), and Operating Efficiency (BOPO) had negative and significant effect on Return on Assets (ROA). Thus, the bank (issuer) is expected to pay more attention to the level of operating efficiency to improve the profitability of the company's financial performance. Meanwhile, the variable Capital Adequacy Ratio (CAR) and Non Performing Loan (NPL) did not significantly affect the Return on Asset (ROA) of the company because during the study period, the bank intermediation function was not as expected.
Disertasi Dan Tesis Program Pascasarjana Um, Dec 8, 2014
ABSTRAK Purnamasari, Puji Endah. 2011. Pengaruh Intellectual Capital Terhadap Price Book Value Me... more ABSTRAK Purnamasari, Puji Endah. 2011. Pengaruh Intellectual Capital Terhadap Price Book Value Melalui Return On Equity dan Return On Asset pada Perusahaan Perbankan yang Listing Di BEI Tahun 2011-2013. Thesis, Jurusan Manajemen Pascasarjana Universitas Negeri Malang. Pembimbing: (I) Prof. Dr. H. Bambang Banu Siswoyo, M.M. (II) Dr. Hj. Puji Handayati, M.M.,CA.,CMA.,Ak Kata Kunci: Intellectual Capital (IC), Price Book Value (PBV), Return On Equity (ROE) dan Return On Asset (ROA). Nilai Price Book Value (PBV) yang semakin besar menunjukkan harga pasar dari saham tersebut semakin tinggi pula. Jika harga pasar dari suatu saham semakin tinggi, maka capital gain (actual return) juga akan semakin tinggi. Oleh karena itu suatu perusahaan perlu memperhatikan faktor-faktor yang mempengaruhi kegiatannya dalam menaikkan nilai perusahaan. Tujuan penelitian ini (1) menguji pengaruh secara parsial intellectual capital terhadap PBV, ROE dan ROA, (2) menguji pengaruh secara parsial ROE dan ROA terhadap PBV, (3) menguji pengaruh intellectual capital terhadap PBV melalui ROE, (4) menguji pengaruh intellectual capital terhadap PBV melalui ROA. Penelitian ini bersifat eksplanasi, sedangkan populasi penelitian ini adalah semua perusahaan perbankan yang listing di BEI tahun 2011-2013. Penentuan sampel dilakukan dengan menggunakan metode purposive sampling sehingga diperoleh 18 perusahaan perbankan yang listing di BEI periode 2011-2013. Jenis data yang digunakan adalah kuantitatif dan merupakan data sekunder yang diperoleh dari Indonesian Capital Market Directory (ICMD) tahun 2011-2013. Analisis data menggunakan teknik analisis jalur (path analysis) dengan bantuan computer program SPSS 16.0. Hasil penelitian ini menjelaskan bahwa (1) intellectual capital berpengaruh positif signifikan terhadap PBV, ROE dan ROA, (2) ROE dan ROA berpengaruh positif signifikan terhadap PBV, (3) intellectual capital berpengaruh terhadap PBV melalui ROE, (4) intellectual capital berpengaruh terhadap PBV melalui ROA. Sehingga hasil uji analisis path menunjukkan bahwa Intellectual Capital berpengaruh terhadap PBV melalui ROE dan ROA. ROE dan ROA berstatus sebagai variabel intervening yang berperan sebagai penguat hubungan langsung intellectual capital terhadap PBV pada perusahaan perbankan yang listing di BEI tahun 2011-2013. Perusahaan perbankan disarankan lebih memberikan perhatian terhadap PBV yang dicapai untuk meningkatkan nilai perusahaan sehingga harga saham perusahaan menjadi naik dipasar modal. Bagi investor disarankan lebih memperhatikan aspek intellectual capital dan PBV sehingga investor terhindar dari perusahaan yang prospeknya kurang baik dalam berinvestasi dan bagi peneliti selanjutnya disarankan untuk menambah jumlah sampel dari badan usaha yang sama atau menambah periode waktu atau rentang waktu penelitian sehingga lebih diketahui faktor-faktor yang berpengaruh terhadap PBV perusahaan. Normal 0 false false false EN-US X-NONE X-NONE /* Style Definitions */ table.MsoNormalTable {mso-style-name:"Table Normal"; mso-tstyle-rowband-size:0; mso-tstyle-colband-size:0; mso-style-noshow:yes; mso-style-priority:99; mso-style-qformat:yes; mso-style-parent:""; mso-padding-alt:0cm 5.4pt 0cm 5.4pt; mso-para-margin-top:0cm; mso-para-margin-right:0cm; mso-para-margin-bottom:10.0pt; mso-para-margin-left:0cm; line-height:115%; mso-pagination:widow-orphan; font-size:11.0pt; font-family:"Calibri","sans-serif"; mso-ascii-font-family:Calibri; mso-ascii-theme-font:minor-latin; mso-fareast-font-family:"Times New Roman"; mso-fareast-theme-font:minor-fareast; mso-hansi-font-family:Calibri; mso-hansi-theme-font:minor-latin;}
Skripsi Jurusan Manajemen Fakultas Ekonomi Um, Aug 5, 2012
Jurnal Manajemen
A B S T R A C TZakat in the study of fiqh is the cleansing of property owned by a person. This ai... more A B S T R A C TZakat in the study of fiqh is the cleansing of property owned by a person. This aims to share rizki with others because in every property owned by a person there are other people's rights that must be issued. With the existence of zakat is expected to be able to even out the welfare of the surrounding community. Good and right management of zakat funds is an effort to improve the benefit of the surrounding community. Therefore, zakat, infaq and shodaqoh (ZIS) are usually managed by an official and legal entity that is trusted by the community to manage the ZIS funds properly. Usually these funds are managed through certain programs so that they are expected to be able to distribute the zakat funds evenly and on target. One of the ZIS institutions in Malang is LAZIS Sabilillah, which has long developed and is trusted by the community to channel ZIS funds which are sought as a welfare program for the poor.This research uses a descriptive qualitative approach. The ob...
Increasing the firm value is a key point for firm to attract investors. The firm value is very im... more Increasing the firm value is a key point for firm to attract investors. The firm value is very important because it becomes a benchmark of firm performance, the firm value in addition is influenced by profitability, investors also see the effect of the firm or form of firm Social Responsibility in the firm. The purpose of this study is to determine the effect of profitability toward firm value, firm Social Responsibility moderate the relationship of profitability toward firm value and Good Corporate Governance moderate the relationship of profitability toward the firm value. The population in this study is a state-owned firm listed on the BEI in 2012-2016. The technique of sampling uses purposive sampling and based on criteria that have been done then the number of samples are obtained as many as 12 samples of state-owned enterprises. The experiment hypothesis of the research used multiple linear regression analysis techniques and Moderating Regression Analysis (MRA) with SPSS application. The results of this study indicate that profitability variables have a positive and significant effect on firm value, the disclosure of Corporate Social Responsibility does not moderate the relationship of return on assets to firm value, firm Social Responsibility strengthens the relationship of return on equity to firm value and Good firm Governance does not moderate profitability relation to firm value.
El-Dinar, Aug 14, 2018
Penelitian ini bertujuan untuk mengetahui pengaruh Corporate Social Responsibility terhadap nilai... more Penelitian ini bertujuan untuk mengetahui pengaruh Corporate Social Responsibility terhadap nilai perusahaan pada perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia. Pengaruh profitabilitas sebagai variabel moderating dalam hubungan antara corporate social responsibility dengan nilai perusahaan. Teknik pengambilan sampel dalam penelitian ini dilakukan dengan pendekatan nn probability sampling, khususnya metode purposive sampling yaitu teknik sampling dengan metode pengambilan sampel secara tidak acak tetapi berdasarkan atas tujuan dan pertimbangan atau kriteria tertentu. Dari 38 populasi perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia diperoleh 10 perusahaan pertambangan yang memenuhi kriteria di atas sebagai sampel penelitian. Hasil penelitian ini menunjukkan bahwa CSR secara parsial tidak mempengaruhi Price to Book Value (PBV). Sementara itu, Return on Asset (ROA) secara parsial berpengaruh tidak signifikan PBV.
Assets : Jurnal Ekonomi, Manajemen dan Akuntansi
The world of finance is growing. It can bring out consumptive behavior from people and irregular ... more The world of finance is growing. It can bring out consumptive behavior from people and irregular financial management, especially among students. The phenomenon of consumptive behavior among students has encouraged researchers to do research that aims to analyze what factors affect financial behavior. Financial literacy, self-efficacy, religiosity, and saving Behavior on Financial Behavior are the variables used. The research method used is quantitive, with data analysis techniques to test hypotheses using SmartPLS. Data collection by distributing questionnaires via a Google form. The sample obtained for this study amounted to 260 respondents. This research shows that financial literacy, self-efficacy, and religiosity significantly influence financial behavior. This study also proves that saving behavior does not have a moderating effect on financial behavior.
Assets : Jurnal Ekonomi, Manajemen dan Akuntansi
The proportion of the value of capital structure, profitability, managerial ownership, and instit... more The proportion of the value of capital structure, profitability, managerial ownership, and institutional ownership greatly influences the company's performance in increasing the value of the company so that it has an impact on shareholder wealth. This research aims to determine and analyze the relationship between capital structure, profitability, and managerial ownership of company value with institutional ownership asianmoderating variable. The research uses company objects in the consumer goods industry sector for 2019-2021. The research method uses quantitative research with a descriptive approach, data collection techniques using the documentation method, and data analysis techniques using multiple linear regression analysis and Moderated Regression Analysis (MRA) using the SPSS 23 application. Partially, the capital structure does not affect company value. Profitability and managerial ownership have a positive effect on the company value. The moderation test of institution...
IQTISHODUNA
This study aims to make a significant contribution to the banking marketing literature and to exp... more This study aims to make a significant contribution to the banking marketing literature and to explain how the dimensions of e-service quality and e-trust are used as predictors of e-satisfaction and consequently increase e-loyalty. The population in this study consisted of banking customers, both Islamic banking and conventional banking in Malang City. The sample is part of the number and characteristics of the population. The sampling technique in this research is purposive sampling. The results of the study show that the services provided by banking in Malang City in the form of online transactions are able to have a good impact on the satisfaction felt by customers, so that because customers are satisfied they will always use these services, especially at this time which is very much needed considering the restrictions on community activities due to there is a COVID-19 pandemic. Customer confidence in online media provided by banks in Malang City has a positive influence on the s...
Inovasi
Penelitian ini merupakan penelitian kuantitatif yang bertujuan untuk mengetahui pengaruh literasi... more Penelitian ini merupakan penelitian kuantitatif yang bertujuan untuk mengetahui pengaruh literasi keuangan, persepsi risiko, dan keakraban terhadap keputusan investasi. Selain itu, bertujuan untuk mengetahui apakah perilaku keuangan dapat memoderasi literasi keuangan, persepsi risiko, dan keakraban dengan keputusan investasi. Populasi penelitian ini adalah mahasiswa anggota Kelompok Studi Pasar Modal (KSPM) di Kota Malang. Sampel sebanyak 115 responden. Penelitian ini menggunakan rumus Slovin dengan pengambilan sampel menggunakan teknik purposive sampling. Pengumpulan data dilakukan dengan menyebarkan kuesioner kepada sampel yang telah ditentukan. Pada penelitian ini menggunakan software SPSS 25 untuk menguji hipotesis penelitian. Hasil penelitian menunjukkan bahwa: (1) Literasi keuangan berpengaruh terhadap keputusan investasi; (2) Persepsi risiko berpengaruh positif dan tidak signifikan terhadap keputusan investasi; (3) Keakraban berpengaruh terhadap keputusan investasi; (4) Peril...
JPS (Jurnal Perbankan Syariah)
This research aims to show the effect of capital adequacy ratio (CAR), non-performing financing (... more This research aims to show the effect of capital adequacy ratio (CAR), non-performing financing (NPF), and operating costs of operating income (OCOI) on return on assets (ROA) with net interest margin (NIM) as an intervening variable. This quantitative research uses secondary data in panel data with a purposive sampling technique. The sample used was five Islamic commercial banks (ICB) registered with the Financial Services Authority (FSA) from 2016 to 2020. Data analysis uses descriptive, stationary, regression, classical assumptions, and path analysis. This research shows that CAR, NPF, and OCOI partially do not affect NIM. CAR has a positive and significant effect on ROA. OCOI has a negative effect on ROA. NPF does not affect ROA. NIM has a positive and significant effect on ROA. NIM cannot mediate the effect of CAR on ROA. However, NIM can mediate the effect of NPF and OCOI on ROA. This research complements existing theories and can be used to reference ICB in improving performa...
Zakat is a case of philanthropy, a compulsory Muslim lesson, as a social accountability for Firm.... more Zakat is a case of philanthropy, a compulsory Muslim lesson, as a social accountability for Firm. There are several factors which influences Zakat payment for sharia bank. The objective of this study was to know the influence of profitability variable (ROA& ROE) of Firm payment of zakat partially and entirely to mediate the profitability on zakat payment. This study utilized descriptive quantitative research. The data sources were from five public sharia banks by purposing sampling approach. The data was analyzed by double linear regressions and Moderating Regression Analysis (MRA). The result of this study showed that profitability variable (ROA and ROE) simultaneously influences significantly positive to zakat payment variable. Whereas, the partial profitability variable which was acted by ROA influenced significant negatively toward the zakat payment. The profitability variable which was acted by ROE signified positively towards the zakat payment. For the third hypothesis, the re...
Global Review of Islamic Economics and Business, 2020
The company’s main objective is maximizing the firm value which means it increases shareholder pr... more The company’s main objective is maximizing the firm value which means it increases shareholder prosperity. This can be achieved by combining funding policy, investment policy, and dividend policy optimally. The application of good corporate governance (GCG) is used to direct and control the company to be able to run the company’s operations following stakeholder’s expectations. This study aims to determine the influence of funding policies, investment policies, and dividend policies on firm value by using GCG as a mediating variable.This study uses a quantitative approach. In this study, the population is all companies listed in the banking sub-sector on the Indonesia Stock Exchange in 2013-2017, with a total of 43 companies. The samples are taken by purposive sampling technique with 12 companies. The method of data analysis used in this study was descriptive analysis and path analysis using Partial Least Square (SmartPLS3).The result of the study shows that the investment policy ha...
IQTISHODUNA, 2019
The formation of consumer attitudes will shape a person's intention to do or not, and that in... more The formation of consumer attitudes will shape a person's intention to do or not, and that intention will influence the formation of consumer behavior. The purpose of this study is to fill the gap with previous research by investigating the role of religiosity, an essential part of a person's belief system, in the relationship between environmental variables and the intention to purchase green products / environmentally friendly products. Questionnaire or pre-test testing was carried out by distributing questionnaires to students of State Universities in Malang in more significant numbers to obtain primary data. The method of analysis in research is the method of Moderated Regression Analysis (MRA). The results of the study indicate that religiosity is related to spiritual values that influence one's actions in making decisions. Religiosity is very important in one's life. So that generation Z who has a high level of religiosity will think of the environment for the ...
J-PIPS (Jurnal Pendidikan Ilmu Pengetahuan Sosial), 2019
Management and Economics Journal (MEC-J), 2018
This study aims to examine the effect of risk management proxied by the Capital Adequacy Ratio (C... more This study aims to examine the effect of risk management proxied by the Capital Adequacy Ratio (CAR), Operating Efficiency (BOPO), and Non Performing Loan (NPL), to the financial performance projected with Return on Assets (ROA) in Islamic Banking Companies listed on the Indonesia Stock Exchange (BEI) in the period 2011 to 2016. The data used is obtained from the Financial Statements of Sharia Banking Companies Listed on Indonesia Stock Exchange in the period 2011 to 2016. After passing through the stage of purposive sampling, the worthy of used sample is 5 Companies. The results showed that the variable of Capital Adequacy Ratio (CAR), and Non Performing Loan (NPL) had negative and insignificant effect on Return on Asset (ROA), and Operating Efficiency (BOPO) had negative and significant effect on Return on Assets (ROA). Thus, the bank (issuer) is expected to pay more attention to the level of operating efficiency to improve the profitability of the company's financial performance. Meanwhile, the variable Capital Adequacy Ratio (CAR) and Non Performing Loan (NPL) did not significantly affect the Return on Asset (ROA) of the company because during the study period, the bank intermediation function was not as expected.
Disertasi Dan Tesis Program Pascasarjana Um, Dec 8, 2014
ABSTRAK Purnamasari, Puji Endah. 2011. Pengaruh Intellectual Capital Terhadap Price Book Value Me... more ABSTRAK Purnamasari, Puji Endah. 2011. Pengaruh Intellectual Capital Terhadap Price Book Value Melalui Return On Equity dan Return On Asset pada Perusahaan Perbankan yang Listing Di BEI Tahun 2011-2013. Thesis, Jurusan Manajemen Pascasarjana Universitas Negeri Malang. Pembimbing: (I) Prof. Dr. H. Bambang Banu Siswoyo, M.M. (II) Dr. Hj. Puji Handayati, M.M.,CA.,CMA.,Ak Kata Kunci: Intellectual Capital (IC), Price Book Value (PBV), Return On Equity (ROE) dan Return On Asset (ROA). Nilai Price Book Value (PBV) yang semakin besar menunjukkan harga pasar dari saham tersebut semakin tinggi pula. Jika harga pasar dari suatu saham semakin tinggi, maka capital gain (actual return) juga akan semakin tinggi. Oleh karena itu suatu perusahaan perlu memperhatikan faktor-faktor yang mempengaruhi kegiatannya dalam menaikkan nilai perusahaan. Tujuan penelitian ini (1) menguji pengaruh secara parsial intellectual capital terhadap PBV, ROE dan ROA, (2) menguji pengaruh secara parsial ROE dan ROA terhadap PBV, (3) menguji pengaruh intellectual capital terhadap PBV melalui ROE, (4) menguji pengaruh intellectual capital terhadap PBV melalui ROA. Penelitian ini bersifat eksplanasi, sedangkan populasi penelitian ini adalah semua perusahaan perbankan yang listing di BEI tahun 2011-2013. Penentuan sampel dilakukan dengan menggunakan metode purposive sampling sehingga diperoleh 18 perusahaan perbankan yang listing di BEI periode 2011-2013. Jenis data yang digunakan adalah kuantitatif dan merupakan data sekunder yang diperoleh dari Indonesian Capital Market Directory (ICMD) tahun 2011-2013. Analisis data menggunakan teknik analisis jalur (path analysis) dengan bantuan computer program SPSS 16.0. Hasil penelitian ini menjelaskan bahwa (1) intellectual capital berpengaruh positif signifikan terhadap PBV, ROE dan ROA, (2) ROE dan ROA berpengaruh positif signifikan terhadap PBV, (3) intellectual capital berpengaruh terhadap PBV melalui ROE, (4) intellectual capital berpengaruh terhadap PBV melalui ROA. Sehingga hasil uji analisis path menunjukkan bahwa Intellectual Capital berpengaruh terhadap PBV melalui ROE dan ROA. ROE dan ROA berstatus sebagai variabel intervening yang berperan sebagai penguat hubungan langsung intellectual capital terhadap PBV pada perusahaan perbankan yang listing di BEI tahun 2011-2013. Perusahaan perbankan disarankan lebih memberikan perhatian terhadap PBV yang dicapai untuk meningkatkan nilai perusahaan sehingga harga saham perusahaan menjadi naik dipasar modal. Bagi investor disarankan lebih memperhatikan aspek intellectual capital dan PBV sehingga investor terhindar dari perusahaan yang prospeknya kurang baik dalam berinvestasi dan bagi peneliti selanjutnya disarankan untuk menambah jumlah sampel dari badan usaha yang sama atau menambah periode waktu atau rentang waktu penelitian sehingga lebih diketahui faktor-faktor yang berpengaruh terhadap PBV perusahaan. Normal 0 false false false EN-US X-NONE X-NONE /* Style Definitions */ table.MsoNormalTable {mso-style-name:"Table Normal"; mso-tstyle-rowband-size:0; mso-tstyle-colband-size:0; mso-style-noshow:yes; mso-style-priority:99; mso-style-qformat:yes; mso-style-parent:""; mso-padding-alt:0cm 5.4pt 0cm 5.4pt; mso-para-margin-top:0cm; mso-para-margin-right:0cm; mso-para-margin-bottom:10.0pt; mso-para-margin-left:0cm; line-height:115%; mso-pagination:widow-orphan; font-size:11.0pt; font-family:"Calibri","sans-serif"; mso-ascii-font-family:Calibri; mso-ascii-theme-font:minor-latin; mso-fareast-font-family:"Times New Roman"; mso-fareast-theme-font:minor-fareast; mso-hansi-font-family:Calibri; mso-hansi-theme-font:minor-latin;}
Skripsi Jurusan Manajemen Fakultas Ekonomi Um, Aug 5, 2012
Jurnal Manajemen
A B S T R A C TZakat in the study of fiqh is the cleansing of property owned by a person. This ai... more A B S T R A C TZakat in the study of fiqh is the cleansing of property owned by a person. This aims to share rizki with others because in every property owned by a person there are other people's rights that must be issued. With the existence of zakat is expected to be able to even out the welfare of the surrounding community. Good and right management of zakat funds is an effort to improve the benefit of the surrounding community. Therefore, zakat, infaq and shodaqoh (ZIS) are usually managed by an official and legal entity that is trusted by the community to manage the ZIS funds properly. Usually these funds are managed through certain programs so that they are expected to be able to distribute the zakat funds evenly and on target. One of the ZIS institutions in Malang is LAZIS Sabilillah, which has long developed and is trusted by the community to channel ZIS funds which are sought as a welfare program for the poor.This research uses a descriptive qualitative approach. The ob...