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PENGARUH INTELLECTUAL CAPITAL TERHADAP KINERJA KEUANGAN PERBANKAN SYARI’AH DI INDONESIA Lestari, Santi Dwie; Paramu, Hadi; Sukarno, Hari
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 20, No 3 (2016)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (0.057 KB) | DOI: 10.24034/j25485024.y2016.v20.i3.64

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Tujuan dari penelitian ini adalah untuk menguji pengaruh modal intelektual terhadap kinerja keuangan perusahaan dan pengaruh modal intelektual periode sebelumnya terhadap kinerja keuangan periode berikutnya pada perbankan syari’ah di Indonesia periode 2009-2013. Pemilihan perbankan syari’ah dikarenakan perkembangan bank berbasis prinsip syari’ah di Indonesia kini tengah mengalami kemajuan yang pesat. Perbankan syari’ah di Indonesia memerlukan strategi yang tepat dalam mengkomunikasikan produk dan layanan perbankan syari’ah ke masyarakat. Metode yang digunakan dalam penelitian adalah explanatory research. Variabel yang digunakan dalam penelitian terdiri dari variabel dependen dan variabel independen. Variabel dependen dalam penelitian ini adalah kinerja keuangan yang diukur dengan Return on Asset (ROA), Biaya Operasional terhadap Pendapatan Operasional (BOPO), dan Financing to Deposit Ratio (FDR). Variabel independen dari penelitian ini adalah modal intelektual yang dikur dengan meggunakan metode Value Added Intellectual Capital (VAICTM). Sampel dipilih dengan menggunakan metode purposive sampling dan diperoleh anggota sampel sebanyak 18 bank syari’ah. Data penelitian diolah dengan analisis deskriptif dan analisis two way ANOVA dengan menggunakan SPSS. Hasil penelitian ini menunjukkan bahwa intellectual capital berpengaruh terhadap kinerja keuangan perusahaan dan intellectual capital pada periode sebelumnya berpengaruh terhadap kinerja keuangan periode berikutnya
Analisis Implikasi Pembiayaan Syariah pada Pedagang Kecil di Pasar Tanjung Jember Nikmah, Choirin; Sukarno, Hari; Mufida, Ana
e-Journal Ekonomi Bisnis dan Akuntansi Vol 1, No 1 (2014)
Publisher : e-Journal Ekonomi Bisnis dan Akuntansi

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This research is a descriptive study aims to describe the implications of Islamic finance is the financing type of Mudharaba and Musharaka financing types based on the financial performance of Merchants. Measurement of financial performance views of assets, sales turnover and profits earned or owned by Merchants in the vulnerable period of 4 weeks . Sampling techniques such as random sampling with a total of 26 samples of Merchants . The analytical method used is the method of graphs and tables . The results of this study illustrate that small traders who have got the type of Islamic finance in the form of Mudharaba and Musharaka financing of BMT Bina Tanjung average to increase assets , sales turnover and profit well . This can be seen from the table and graph growth that Merchants who got the manifold mudharaba and Musharaka financing has increased assets , sales turnover and profits from the first week to the fourth week .
DETERMINAN STRUKTUR MODAL BANK Sari, Nurshadrina Kartika; Fadah, Isti; Sukarno, Hari
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 17, No 1 (2013)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (0.057 KB) | DOI: 10.24034/j25485024.y2013.v17.i1.265

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Banks are financial institutions how have an important part for the economy of a country. The bank’s main purposes are to collected funds from the public and distributed it back to them in credit loans. The biggest of public trusted to the bank, will make the bigger bank’s liabilities to their funds. This research examines determinants of bank capital structure, including profitability, liquidity, business risk, dividend, management ownership, institutional ownership and bank’s age. The samples in this research are 70 banks in Indonesian period 2006 until 2011, where analyzed with multiple linier regression test with dummy variable to know which of the seven variables are the determinans of the bank capital structures that use DER (Debt to Equity Ratio) to measure it. The result of this research find that determinants of bank capital structures is liquidity, institutional ownership and bank’s age, but profitability, business risk, dividend and management ownership are not the determinants of bank capital structures period 2006 until 2011
PENGARUH BELANJA MODAL DAN ALOKASI DANA DESA TERHADAP KEMANDIRIAN DAN KINERJA KEUANGAN DESA DI KABUPATEN JEMBER Yulihantini, Dinna Tri; Sukarno, Hari; Wardayati, Siti Maria
BISMA Vol 12 No 1 (2018)
Publisher : Jurusan Manajemen Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/bisma.v12i1.7600

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financial performance in Jember Regency. In specific, this study analyzes the influence of capital expenditure and Village Fund Allocation (ADD), as the components of Village Government Budget (APBDes), on village financial performance in terms of its effectiveness and efficiency. This study used secondary data in the form of Realization Reports of APBDes that were collected from the 53 villages for the period of 2015-2016. Data were analyzed using path analysis. Results of the study indicate that capital expenditure and ADD have no influences on the independence of village financial performance, capital expenditure has a negative effect on the effectiveness of village financial performance, while ADD and the independence of village financial performance have no significant effects on the effectiveness of village financial performance. In terms of efficiency, capital expenditure has a negative effect on village financial performance, while ADD has a positive effect on village financial performance. Village financial independence has no effect on the efficiency of village financial performance. Keywords: Capital Expenditure, Village Fund Allocation, Village Financial Independence, Effectiveness and Efficiency of Village Financial Performance.
EVALUASI KELAYAKAN YANG MEMPERTIMBANGKAN KETIDAKPASTIAN PADA INVESTASI MESIN PRODUKSI BOTOL PADA PT. SPT JEMBER Putra, Mohamad Hengki Riaran; Fadah, Isti; Sukarno, Hari
BISMA Vol 10 No 1 (2016)
Publisher : Jurusan Manajemen Fakultas Ekonomi dan Bisnis

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Abstract: This study examines the feasibility of the investment plan. The data used were primary data that consisted of the data of investment planning and cash flow estimation data for the upcoming period, and secondary data generated from the companys financial data. Investment valuation methods used are the discounted payback period, net present value (NPV), internal rate of return (IRR), modified rate of return (MIRR), profitability index (PI), and transfer pricing. Results of analysis show that the discounted payback period is less than 3 years, NPV is Rp. 441.032.525, IRR is 56.2%, MIRR is 47.9%, PI is 1.7, and the cost calculation of company’s own production and price transfers shows that the company’s own production (investment in new machines) is more profitable. According to the project acceptance criteria, the results of the analysis indicate that the investment plan of PTSPT is feasible. Keywords: Investment,Uncertainty, Payback Period, NPV, IRR, MIRR, and PI
PREDIKSI KESULITAN LIKUIDITAS BANK DI INDONESIA Muslim, Muslim; Gumanti, Tatang Ary; Sukarno, Hari
BISMA Vol 10 No 1 (2016)
Publisher : Jurusan Manajemen Fakultas Ekonomi dan Bisnis

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Abstract: This research aims to analyze the ability of Capital, Assets, Management, Earnings, Liquidity (CAMEL) ratio in differentiating and predicting the liquidity problem of the banks. The population of this research was national commercial banks listed on the Directory of Bank Indonesia from 2010 to 2013. The analysis tools used were the mean different test and logistic regression analysis. The results of the different test show that Adversely Classified Assets (ACA), Return on Equity (ROE), Loan to Deposit Ratio (LDR), and Non-Performing Loan (NPL) wereable to differentiate between the liquid and non-liquid, while Capital Adequacy Ratio (CAR), Fixed Assets against Capital (FAAC), Return on Assets (ROA), Operating Expenses to Operating Income (OEOI), and minimum deposit of rupiah were not the discriminators ofthe bank liquidity problem. The results of logistic regression analysis show that in 2011 the predictors used to predict the liquidity problem of the banks were the ratio of ACA and ROA, while in 2012,the ratios were CAR and ACA ratio and in 2013, it was only the CAR ratio. The pooling data, ACA and ROA, can be used as the predictor of the ability to predict the liquidity problem of banks in the future. Keywords: Liquidity Problem,Capital, Assets, Management, Earning, Liquidity
DETERMINAN KEBIJAKAN DIVIDEN PADA PERUSAHAAN PUBLIK NON KEUANGAN DI BURSA EFEK INDONESIA Novita, Dita Ayu; Sukarno, Hari; Puspitasari, Novi
BISMA Vol 10 No 1 (2016)
Publisher : Jurusan Manajemen Fakultas Ekonomi dan Bisnis

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Abstract: This article aims to analyzethe effects ofthe Investment Opportunity Set, Debt to Equity Ratio, Size, Net Profit Margin, Current Ratio, and Sales Growth on the Dividend Payout Ratio and whether there are differences in each sector of the industry. The data used in this research were secondary data, namely the published financial reports in Indonesia Stock Exchange for the period of 2011 to 2013. A total of 95 companies was used as the samples. Regression Analysis was employed to test the proposed hypothesis. The results showed that the determinants of the dividend policy are Investment Opportunity Set, Debt to Equity Ratio, Size, Net Profit Margin, and Current Ratio. Consumer goods andbasic industry and chemical industry are the industry sectors that can distinguish the Dividend Payout Ratio between these sectors and the other sectors in Indonesia Stock Exchange.  Keywords: Dividend Payout Ratio, Regression Analysis, Public Company
PENGARUH SISTEM PENGENDALIAN INTERN TERHADAP PENGELOLAAN KEUANGAN DAERAH SERTA KINERJA PEMERINTAH DAERAH Pujiono, Dodik Slamet; Sukarno, Hari; Puspitasari, Novi
BISMA Vol 10 No 1 (2016)
Publisher : Jurusan Manajemen Fakultas Ekonomi dan Bisnis

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Abstract:This study aimed to analyze the effect of: (1) internal control system on the local financial management, (2) internal control sistem on the performance of local government, and (3)local financial management on the performanceof local government.The population was the leaders and heads of the Finance Department of Local Government in North Maluku Province. The samples were consisted of 80 respondents. Path analysis with Confirmatory Factor Analysis was employed as the method of analysis. The results showed that: (1) internal control sistem significantly affects the local financial management in North Maluku, (2)internal control sistem significantlyaffects local government performance of North Maluku, and (3) local financial management significantly affects the performance of local government of North Maluku Province. Keywords: Internal Control, Local Finance Management, and Performance of Local Government.
PEMODELAN SPASIAL DAYA DUKUNG LINGKUNGAN DALAM UPAYA KONSERVASI SUMBERDAYA ALAM DI JAWA TIMUR Sukarno, Hari; Hisamudin, Nur; Fitriana, Nurul Isnaini
CAKRAWALA Vol 10, No 1: Juni 2016
Publisher : Badan Penelitian dan Pengembangan Provinsi Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (8044.611 KB) | DOI: 10.32781/cakrawala.v10i1.49

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Kegiatan konservasi dan sumberdaya alam hayati dan ekosistemnya berasaskan pelestarian dan kemampuan, serta pemanfaatan sumberdaya alam hayati dan ekosistemnya secara serasi dan seimbang.Asas tersebut merupakan landasan untuk mencapai tujuan, yaitu mengusahakan terwujudnya kelestarian sumberdaya alam hayati serta ekosistemnya dan selanjutnya dapat mendukung peningkatan kesejahteraan serta mutu kehidupan manusia. Tujuan penelitian antara lain : (1) Mengidentifikasi dan mengetahui keterkaitan antara daya dukung lingkungan dengan perubahan pemanfaatan ruang di Jawa Timur, (2) Mengidentifikasi dan mengetahui keterkaitan antara daya dukung lingkungan dalam upaya konservasi SDA dengan lokasi kegiatan manusia (dalam konteks sosial, ekonomi, budaya), dan (3) Membuat model spasial daya dukung lingkungan dalam upaya untuk konservasi sumber daya alam di Jawa Timur, (4) Memberikan rekomendasi kebijakan yang dapat diambil oleh pemerintah provisi Jawa Timur dalam upaya konservasi sumber daya alam di Jawa Timur. Jenis penelitian yang digunakan dalam kegiatan ini adalah penelitian kualitatif deskriptif dan kuantitatif deskriptif. Dimana peneliti akan menjabarkan data-data sekunder berupa data curah hujan dan populasi penduduk serta data primer hasil wawancara yang diperoleh dari empat lokasi penelitian yang meliputi (1) Kabupaten Malang, (2) Kabupaten Pasuruan, (3) kabupaten Mojokerto, dan (4) Kabupaten Jombang. Data ini kemudian dianalisis dan diambil kesimpulan. Pembahasan terakhir, terkait dengan rekomendasi/ saran untuk pemerintah provinsi Jawa Timur. Hasil analisis yang dilakukan pada tahun 2010 menunjukkan bahwa luas hutan terbesar berada di Kabupaten Malang yaitu seluas 796,44 km2, diikuti oleh Kabupaten Kediri dan Kabupaten Jombang dengan luas masing-masing 284,69 km2 dan 195,60 km2. Pola ini juga berlaku untuk penggunaan lahan Sawah Irigasi dan Pemukiman.Analisis penggunaan lahan ini sangat diperlukan untuk membuat estimasi seberapa jauh pengaruh faktor-faktor penggunaan lahan ini dapat mempengaruhi tingkat keberadaan kawasan dan tutupan hutan. Luas Sawah Tadah hujan terkait dengan posisi geografisnya dimana pada umumnya sawah tadah hujan terletak di kawasan dengan kelerengan besar (>25%) dan altitude tinggi. Analisis spasial overlay menunjukkan dari batas administratif tingkat Kecamatan dan Kabupaten dengan area Daerah Aliran Sungai (DAS), Sub DAS, dan Basin Block untuk mendapatkan luas daerah tangkapan hujan (Catchment Area), Debit aliran air sungai dan ketersediaan air. Kesimpulan kegiatan didapatkan fakta bahwasannya terdapat keterkaitan antara daya dukung lingkungan dengan perubahan pemanfaatan ruang di Taman Hutan Raya dengan indikator curah hujan dan  debit air rata-rata tahunan selama 20 tahun (R2  = 0,52). Terdapat keterkaitan yang cukup besar antara daya dukung lingkungan dalam upaya konservasi sumber daya alam dengan lokasi kegiatan manusia dalam konteks sosial-ekonomi (landuse-pendapatan, R2= 0,63) dan keterkaitan yang rendah terkait sosial- budaya (landuse-tingkat pendidikan, R2= 0,58 dan landuse-jenis pekerjaan, R2= 0,42).
ANALISIS EFISIENSI BANK SYARI’AH DAN BANK KONVENSIONAL DENGAN MENGGUNAKAN METODE DATA ENVELOPMENT ANALYSIS (DEA) Paramu, Hadi; Sukarno, Hari; Anwar, Hairul
JURNAL MANAJEMEN DAN BISNIS INDONESIA Vol 3, No 2 (2017)
Publisher : Universitas Muhammadiyah Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1212.282 KB) | DOI: 10.32528/jmbi.v3i2.1206

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ABSTRAKArtikel ini bertujuan untuk menganalisis efisiensi dan sensitivitas Bank Islam dan Bank Umum Konvensional selama periode 2008-2012. Dua Bank Islam dan lima Bank Umum Konvensional yang ditentukan dengan menggunakan metode purposive sampling dipilih. Metode analisis yang digunakan adalah Data Envelopment Analysis (DEA) dan analisis sensitivitas. Hasil analisis DEA menunjukkan tingkat efisiensi BUS dan BUK. Analisis sensitivitas menghasilkan kepekaan tingkat efisiensi sebagaimana disimpulkan oleh DEA terhadap perubahan parameter DEA. Artikel ini juga menggambarkan bagaimana DEA diimplementasikan ke dalam Sistem Pendukung Keputusan (DSS) untuk meningkatkan efisiensi bank.Kata Kunci: Data Envelopment Analisys (DEA), Efisiensi, Pendekatan Intermediasi, Analisis Kepekaan, Bank Islam, Bank Konvensional. ABSTRACTThis article aims to analyze the efficiency and sensitivity of Islamic Banks and Conventional Commercial Banks during the period 2008-2012. Two Islamic Banks and five Conventional Commercial Banks which were determined by using purposive sampling method were selected. The analytical method used was the Data Envelopment Analysis (DEA) and the sensitivity analysis. DEA analysis results showed the efficiency level BUS and BUK. The sensitivity analysis resulted in the sensitiveness of the efficiency level as concluded by DEA to the changes in DEA parameters. This article also illustrates how DEA is implemented into a Decision Support System (DSS) in order to improve the efficiency of the bank.Key Words: Data Envelopment Analisys (DEA), Efficiency, Intermediation Approach, Sensitivity Analysis, Islamic Banks, Conventional Banks.