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PEMETAAN PERILAKU OPPORTUNISTIK TERHADAP PROSPEK PERUSAHAAN MENDATANG MELALUI AKTIVITAS MANIPULASI Muljanto Siladjaja; Markonah Markonah
INDONESIAN JOURNAL OF ACCOUNTING AND GOVERNANCE Vol 3, No 2 (2019): DEC
Publisher : Universitas Agung Podomoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36766/ijag.v3i2.41

Abstract

This research have tested out the influence of opportunistics’s behaviour on the fluctuation of market price  by using the manipulation activity later this research provide the mapping between investor’s decision with accruals quality in financial reporting. Because of  the usefullness information financial reporting, so that the investor can done the predicting the future prospect by estimating the growth rate, so it give the feedback to management. The dividend policy can be used s as the communication process, management have proclivity  to diseminate that the prospect had been better in the future. The previous research had tested out the using of accruals had been the negative perspective on investor’s view, so the research have developed out the estimation of discretionary accruals quality as an critical measurement of reducing the opportunistic behaviour. This research used the statistics model by developing the the multiple regresion by developing out  the new indicators for the estimated price, that based on earnings and equity as independent variables. This research have the causal approach by using the purposive sampling on the manufacturing industry by using the real based manipulation activity, so the manipulation activity had been treated as a proxy for grouping the patern of opportunistics behaviour. By using future market value based on earning and equity, the investor have enough capability in detecting the earning management, the investor have calculated the net market value in predicting the company’s prospect in future. In this research have developed out the accruals quality literature by mapping the feedback of interaction in decision tree model with Teorema Bayes. The positive perception of dividend policy show out the investor involvement in formulating cooperate operational policy. The investor’s positive perception can be formed when they found “the good” news by detecting out the negative manipulation and high accruals quality. It has paved the investor out the way in controlling and monitoring the company’s performance for the better prospect one. As novelty, this research have created out the new measurement in earning quality (by modifying a new formula for discretionary accruals quality) and future value market (based on earnings and equity). By re-shaping the new paradigms of the financial statement’ concept as decision usefulness information, this research have created out the predictive model in describing out the investor’s perception  and the asymmetric information area in efficient market.
The Impact of Supply Chain Strategy on Real Earnings Quality and Market Added Value Muljanto Siladjaja; Markonah Markonah
International Journal of Supply Chain Management Vol 9, No 3 (2020): International Journal of Supply Chain Management (IJSCM)
Publisher : International Journal of Supply Chain Management

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (494.752 KB)

Abstract

Abstract The previous researches concluded that, the investor had to pressure on management for improving the earning quality, because it related with predicting the future prospect with high accuracy. This paper presents the impact of applying the supply chain management on the cost management to optimize productivity and decreasing cost which will have a direct impact on the earnings. The supply chain policy has advantages in reducing out the cost of capital, so that this policy could be used as a moderated variables. This research used the moderated multiple regression by collecting all data on the listed company in industry manufacturing from 2015-2017. In calculating the market value, this research used the Model H (Two Stages Model of Growth) in predicting the estimated price, which had fulfilled the minimum tracking signals criteria. The statistical testing shown out the supply chain have the positive impact on real earnings quality and market added value, where the higher earnings quality have made  the investors  decision in estimating the future prospect precisely. The supply chain policy played a critical role in reducing out the pattern of opportunistic behavior, when is a pressure on management in having proclivity to improve the earnings quality. This empirical testing had pointed out that publication financial earnings had been implication of game theory. To support the game theory in publication financial performance, this research had provided  a novelty in estimating investor s action  by providing out the schema of investors perception and accounting information. The supply chain policy had proclivity to give a push on supply chain management in implementing earning management, because management effort in disseminate the positive signal.
KAMPANYE GO GREEN DENGAN PENDEKATAN GAYA HIDUP DI KAWASAN INDUSTRI CIKUPA JAWA BARAT Markonah Markonah; Erna Wahyuningsih
Jurnal Abdimas Perbanas Vol. 1 No. 1 (2020): Jurnal Abdimas Perbanas
Publisher : Perbanas Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1101.395 KB) | DOI: 10.56174/jap.v1i1.338

Abstract

Go green atau penghijauan merupakan tindakan penyelamatan bumi yang saat ini sudah mengalami kerusakan akibat pemanasan gobal, karena dengan kemajuan zaman yang saat ini semakin banyak produk-produk yang tidak ramah lingkungan dan dapat merusak alam serta lingkungan kita .Terjadinya pemanasan global memang meresahkan masyarakat dunia sebagai penghuni bumi maka mulailah saat ini kita kampanye menjadi gaya hidup yang berkonsep ramah lingkungan, dengan cara penghematan listrik , mengurangi polusi udara, mengurangi penggunaan kantong plastik dan lain sebagainya yang berkaitan dengan lingkungan mulai di latih dan menjadi kebiasaan baru yang lebih baik. Oleh karenanya langkah nyata yang dapat diterapkan untuk melaksanakan go green khususnya di lingkungan industri antara lain dengan menanam pohon minimal satu pohon untuk setiap orang pada tingkat manajerial, hal ini dilakukan di halaman PT Hankook Ceramik Indonesia yang berlokasi di Cikupa, Tangerang, Banten, yang merupakan pabrik yang memproduksi keramik peralatan rumah tangga yang dijadikan obyek dalam Pengabdian masyarakat. Tujuan Pengabdian kepada masyarakat yang dilaksanakan di PT Hankook Ceramic Tangerang Indonesia dengan kampanye Go Green adalah menjadikan contoh bagi industri di Kawasan Cikupa yang termasuk lingkungan gersang untuk menyadarkan pelaku usaha agar senantiasa menjaga dan melestraikan alam ini. Secara langsung juga mengubah gaya hidup di lingkungan industri untuk menciptakan alam lebih hijau dan meningkatkan pendapatan masyarakat lingkungan sebagai pengadaan dan perawatan pohon yang bersinergi dengan industri.
MENINGKATKAN PENGETAHUAN DALAM MEMILIH SEKOLAH BARU DENGAN JENJANG YANG LEBIH TINGGI DAN BERKARAKTER POSITIF PADA ANAK YATIM DI PANTI ASUHAN NURUL IMAN JAKARTA Embun Prowanta; Markonah Markonah
Jurnal Abdimas Perbanas Vol. 1 No. 1 (2020): Jurnal Abdimas Perbanas
Publisher : Perbanas Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (399.761 KB) | DOI: 10.56174/jap.v1i1.342

Abstract

Tujuan pengabdian kepada masyarakat ini adalah untuk meningkatkan pengetahuan dalam memilih sekolah baru dengan jenjang yang lebih tinggi dan berkarakter positif pada anak yatim di panti asuhan Nurul Iman Jakarta. Panti Asuhan atau Panti Sosial Asuhan Anak juga Lembaga Kesejahteraan Sosial Anak (LKSA) ialah lembaga sosial nirlaba yang menampung, mendidik dan memelihara anak-anak yatim, yatim piatu dan anak telantar. Dalam memenuhi kehidupan sehari-hari maupun keperluan sekolah dari anak-anak panti asuhan tersebut biasanya mendapat sumbangan dari donatur termasuk Institute Keuangan Perbankan dan Informatika Asia Perbanas. Namun dalam Pengabdian Kepada Masyarakat kali ini justru konsen pada kelanjutan sekolah anak-anak panti asuhan. Kami Memberikan pencerahan tentang bagaimana cara menghadapi persaingan agar mendapatkan sekolah baru yang sesuai dengan harapan anak Panti Asuhan Nurul Iman Jakarta tersebut. Hal ini agar anak-anak tidak salah memilih sekolah yang dituju yang sesuai harapan dengan cara disesuaikan dengan kemampuan masing-masing anak dan juga dipacu dalam proses belajar mengajar maupun di luar jam belajar mengajar. Sehingga pilihannya tidak terlalu tinggi dan tidak terlalu rendah yang mengakibatkan peluang untuk diterima di sekolah yang sesuai harapan akan lebih besar.
THE IMPACT OF REAL EARNINGS QUALITY ON THE FUTURE MARKET VALUE BY MODERATED BY THE DIVIDEND POLICY Markonah Markonah; Muljanto Siladjaja; Nicodemus Simu
Management Research Studies Journal Vol. 1 No. 1 (2020): Management Research Studies Journal
Publisher : Perbanas Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (723.699 KB) | DOI: 10.56174/mrsj.v1i1.349

Abstract

The previous researches concluded that, the investor had to pressure on management for improving the earning quality, because it related with predicting the future prospect with high accuracy. Developing out the new proxy for financial reporting quality, this empirical testing modified the real earnings quality. The dividend policy has advantages in reducing out the cost of capital, so that this policy could be used as a moderated variables. This research used the moderated multiple regression by collecting all data on the listed company in industry manufacturing from 2015-2017. In calculating the future market value, this research used the Model H (Two Stages Model of Growth) in predicting the estimated price, which had fullfilled the minimum tracking signals criteria. The statistical testing shown out the real earnings quality have the positive impact on future market value, where the higher earnings quality have made the investors decision in estimating the future prospect precisely. The dividend policy played a critical role in reducing out the pattern of opportunistics behaviour, when is a pressure on management in having proclivity to improve the earnings quality. This empirical testing had pointed out that publication financial earnings had been implication of game theory. To support the game theory in publication financial performance, this research had provided a novelty in estimating investor s action by providing out the schema of investors perception and accounting information. The dividend policy had proclivity to give a push on management in implementing earning management, because managements effort in dissemating the positive signal.
ANALISIS PENGARUH MOBILE BANKING TERHADAP KEPUASAN DAN LOYALITAS NASABAH BANK MANDIRI CABANG JAKARTA Markonah Markonah
Equilibrium Point : Jurnal Manajemen dan Bisnis Vol 2, No 2 (2019): EQUILIBRIUM POINT : JURNAL MANAJEMEN DAN BISNIS
Publisher : Sekolah Tinggi Manajemen IMMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46975/ebp.v2i2.389

Abstract

The purpose this research is to analysis the influence Mobile Banking toward Customer Satisfaction And Loyalty Bank Mandiri, Jakarta. The Adult, Banking competing to provide additional services so that its customers feel satisfied, among other things is a banking transaction services. Banking transaction services through mobile banking (mobile) with using the Network data telecoms That can be easy to used by Customer to review Transactions check balance, check mutations transactions, transfer between accounts, transferring real time, Pay Bills, Purchase reload mobile and other Transaction, Banking businesses include the Three Main activities are: Raise funds, funds flow, and provide other banking services. While Satisfaction is feeling happy or disappointed someone who emerged after comparing the performance (yield) of products thought to the performance (or outcome) is expected. Loyalty is a customer loyal in buying a particular brand of products with a high intensity. This research method, the data used is primary data used population are customers of PT Bank Mandiri (Persero) Tbk. Branch Jakarta Industrial Pulogadung at Jl. Pulobuaran No. 2 Pulogadung Region of Industrial Jakarta, amounting to 300,000 people, sampling approach used is purposive sampling, with Slovin formula n = N / (1 + N.e2) obtained a sample of 100 respondents, but because of data collection by using a questionnaire, distributed to 400 respondents returned 365 respondents, but who use mobile banking only 50 respondents. Results obtained by using á = 5%, 95% degree of confidence is as follows:1. Significance of 0,040 which means 0.05 so: Services (mobile banking) positive effect on customer satisfaction Bank Mandiri2. Significance of 0,031, which means 0.05 so: Services (mobile banking) positive effect on customer loyalty Bank Mandiri.3. The significance of 0.035 which means 0.05 so: Customer satisfaction positively affects customer loyalty bank Mandiri.So that it can be concluded that the better the service, the more satisfied customers, and customer satisfaction is increased it will increase the level of customer loyalty. And the better the service will increase the customer loyalty. The suggestions for further research is that research carried out in more detail which is part of mobile banking, such as SMS banking, and so on.
The Islamic Perspective of Gold-Based Investment: The Case of Indonesia Risman, Asep; Markonah, Markonah; Mubarok, Jaih; Saputra, Budi Lestijawan Eka
Tazkia Islamic Finance and Business Review Vol. 18 No. 1 (2024): TIFBR
Publisher : Faculty of Islamic Business and Management

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30993/tifbr.v18i1.363

Abstract

Currently, there are many gold-based investment products, and investors are interested because some of them use sharia labels. Therefore, this study aims to identify and investigate gold-based investments from an Islamic perspective. It is hoped that this research can contribute new findings and enrich existing literature regarding gold investment in Indonesia, providing benefits for Muslim investors and the Muslim community in general. This study used qualitative research methods. Semi-structured interviews were conducted with parties who offer gold-based investment products on a large scale. Additional data sources include documents and manuscripts from the National Sharia Council (DSN-MUI) as well as author analysis. These findings show that not all gold-based investments in Indonesia comply with sharia principles. Only gold murabahah conducted by Islamic banking institutions meets sharia compliance.
Analysis Of The Influence Of Compensation And Training On The Performance Of Bpo Business Partner Outsourcing (BPO) Employees At The Development Bank Of Singapore Limited Zaky, Achmad; Kusnadi, Kusnadi; Markonah, Markonah
Management Research Studies Journal Vol. 5 No. 1 (2024): Management Research Studies Journal
Publisher : Perbanas Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56174/mrsj.v5i1.711

Abstract

Study This aim For analyze role Compensation and Training To BPO Employee Performance at The Development Bank of Singapore Limited . Study This using primary data and the data used in study This obtained from spread questionnaire to employee with BPO status at The Development Bank of Singapore Limited . Data on research This processed use SPSS application version 26. Population in study is employee with BPO status at The Development Bank of Singapore Limited as many as 40 respondents and methods taking sample is saturated sampling , so sample used​ as many as 40 respondents . Research result in a way Partial showing compensation influential significant to performance employee whereas training No influential to performance employees , and values coefficient The determination of R 2 is 0.381 which is significant that ability variables independent that is Compensation and Training in explain variable dependent namely Employee Performance as big as 38.1 % and the remaining 62.9 % are influenced by factors that are not​​ researched in research this , so recommended For study Next to add variable other independent factors such as : motivation , competence and so on . It is also recommended that it be improved compensation so that performance employee increase , Keywords: Compensation , Training , Employee Performance
Usaha Mikro Kecil dan Menengah (UMKM) Berkelanjutan melalui Literasi Keuangan Markonah, Markonah; Riwayati, Hedwigis Esti; Jinan, Achmad Syauqi Ilal; Terada, Yoshitaka
Jurnal Abdimas: Sosial, Bisnis, dan Lingkungan Vol. 1 No. 2 (2024): April - September 2024
Publisher : Institut Bisnis dan Informatika Kwik Kian Gie

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46806/abdimas.v1i2.1128

Abstract

MSMEs play an important role in the global and local economy, contributing to job creation, innovation and economic growth. However, many MSMEs face financial challenges that can hinder their development. This is why financial literacy is the key to empowering MSMEs to be sustainable. Micro, Small and Medium Enterprises (MSMEs) are the most strategic sector of the national economy and concern the livelihoods of many people, making them the backbone of the national economy. This research uses qualitative research methods, data collection is carried out using questionnaires, observation and documentation methods. Data analysis techniques use percentages as a basis for interpretation and description to produce research results. MSME players must develop modern business models. The government is also encouraging MSME players to develop modern business models, by building digital technology as a platform in the process of sustaining MSME activities. Strengthening digital technology to support MSME economic activities. In the sustainability strategy, digital technology must be the main platform in MSME business processes. Where, in the future it is hoped that MSMEs can use digital technology to implement financial literacy.
THE INFLUENCE OF PREMIUM INCOME, UNDERWRITING AND INVESTMENT RESULTS ON PROFITS TOWARDS JOINT VENTURE GENERAL INSURANCE COMPANIES IN INDONESIA Amani, Zati; Markonah Markonah
Dinasti International Journal of Management Science Vol. 1 No. 4 (2020): Dinasti International Journal of Management Science (March - April 2020)
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31933/dijms.v1i4.188

Abstract

The purpose of this research was to analyzed the influence of premium income, underwriting and investment returns on profits towards joint venture general insurance companies in Indonesia. The samples that were used was 8 joint venture general insurance companies with a purposive sampling technique, including: PT ACE Jaya Proteksi, PT Allianz Utama Indonesia's Insurance, PT AIG Insurance Indonesia, PT Mandiri Insurance AXA General Insurance, PT Asuransi MSIG Indonesia, PT Asuransi Sompo Japan Nipponkoa Indonesia, PT Asuransi Tokio Marine Indonesia and PT Asuransi QBE Pool Indonesia. The data used in this research were obtained from the 2011-2016 Indonesian insurance report. And The analysis technique which used in this research is panel data regression. The results of the research were using the fixed effect model found that premium income and underwriting results had a significant positive influences towards the profits of joint venture general insurance companies in Indonesia, while investment results showed no any effection towards its.