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Analisis Perkembangan Kinerja Keuangan Badan Layanan Umum pada Rumah Sakit Bhayangkara Kendari Agus Bandang; Fadhel Rifkiadli; Andi Kusumawati; Haerial Haerial; Mahfiza Mahfiza
Al-Buhuts Vol. 21 No. 2 (2025): Al-Buhuts
Publisher : Institute Agama Islam Negeri (IAIN) Sultan Amai Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30603/ab.v21i2.7165

This study aims to analyze the development of Bhayangkara Hospital Kendari’s financial performance after implementing the Public Service Agency Financial Management Pattern in 2020–2024. The analytical tool used is financial ratios based on PER-22/PB/2020. The research applies a comparative descriptive design with a quantitative approach at Bhayangkara Hospital Kendari. Results showed that financial performance fluctuated during the five-year period. The highest score was recorded in 2022, reaching 75.53, categorized as good with an A predicate, while the lowest score occurred in 2024 with 60.53, categorized as fair with a BBB predicate. In general, the performance from 2020 to 2022 ranged between 69.74 and 75.53, consistently included in the good category with an A predicate. However, in 2023 and 2024, the scores decreased to between 60.53 and 67.11, shifting to the FAIR category with a BBB predicate. Overall, the hospital’s financial performance remained stable in the first three years under the good category, but showed a declining trend in the last two years, reflected in its shift to the fair category.

PENGUJIAN EFISIENSI PASAR BENTUK SETENGAH KUAT PADA SEKTOR REAL ESTATE: ANALISIS INFORMATION CONTENT PENGUMUMAN LABA DI ERA SUKU BUNGA TINGGI (2022-2024) Nuraeni; Winda Aulia Syam; Ela Safitri; Olyvia Melky Yanti; Abdul Hamid Habbe; Agus Bandang
Journal of Social and Economics Research Vol 7 No 2 (2025): JSER, December 2025
Publisher : Ikatan Dosen Menulis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54783/jser.v7i2.1150

Penelitian ini bertujuan untuk menguji efisiensi pasar bentuk setengah kuat (semi-strong form) pada sektor Real Estate di Bursa Efek Indonesia periode 2022-2024. Di tengah volatilitas makroekonomi pasca-pandemi, relevansi laporan keuangan tahunan sebagai sumber informasi utama bagi investor dipertanyakan. Menggunakan metodologi Event Study, penelitian ini menganalisis reaksi pasar di sekitar tanggal pengumuman laba tahunan dengan jendela pengamatan 11 hari (t-5) hingga (t+5) pada 37 perusahaan yang terdaftar secara konsisten. Hasil pengujian Paired Sample t-Test menunjukkan tidak terdapat perbedaan Average Abnormal Return (AAR) yang signifikan antara periode sebelum dan sesudah pengumuman laba pada tahun 2022, 2023, dan 2024. Temuan ini mengindikasikan bahwa laporan keuangan tahunan tidak mengandung information content yang mengejutkan pasar (no earnings surprise). Hal ini mendukung argumen bahwa investor sektor properti cenderung mengantisipasi kinerja emiten melalui indikator operasional dini (seperti data marketing sales bulanan) dan lebih bereaksi terhadap sentimen makroekonomi dibandingkan rilis laba historis. Penelitian menyimpulkan bahwa pasar modal Indonesia pada sektor ini efisien secara informasi, di mana harga telah menyesuaikan diri sebelum publikasi resmi. Selain itu, pola CAAR menunjukkan pergerakan yang datar sehingga mempertegas bahwa pengumuman laba tidak menghasilkan akumulasi abnormal return yang signifikan.

Pengaruh Profitabilitas, Kebijakan Utang, Kebijakan Dividen dan Ukuran Perusahaan terhadap Nilai Perusahaan Agus Bandang; Weney Kanatya Mangopo; Rahmawati H.S; Haerial Haerial; Mahfiza Mahfiza
Al-Buhuts Vol. 22 No. 1 (2026): Al-Buhuts
Publisher : Institute Agama Islam Negeri (IAIN) Sultan Amai Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30603/ab.v22i1.8146

Increasing competition in the food and beverage industry is driving companies to optimize the factors that influence firm value; however, empirical findings regarding the role of profitability, debt policy, dividend policy, and firm size still show inconsistent results. This study aims to analyze the effects of profitability, debt policy, dividend policy, and firm size on firm value in companies in the food and beverage subsector listed on the Indonesia Stock Exchange during the 2022–2024 period. The study employs a quantitative approach using secondary data obtained from companies’ financial statements. The research sample was determined using purposive sampling and consisted of 20 companies with a total of 60 observations. The data were analyzed using multiple linear regression with the aid of SPSS software. The results indicate that profitability (β = 1.305; p < 0.001), dividend policy (β = 0.383; p = 0.012), and firm size (β = 0.879; p < 0.001) have a positive and significant effect on firm value, whereas debt policy (β = –0.065; p = 0.537) does not show a significant effect. Profitability is the variable with the most dominant influence on firm value. Furthermore, the research model explains 59.8% of the variation in firm value, while the remainder is influenced by other factors outside the research model. These findings indicate that investors in the food and beverage subsector tend to place greater emphasis on a firm’s ability to generate profits, distribute dividends, and manage its business scale compared to its level of debt utilization when evaluating firms. Therefore, companies need to prioritize strategies to improve profitability and implement financial policies aimed at increasing firm value. These findings also reinforce the role of financial performance indicators and firm characteristics in determining firm value and provide implications for management and investors in formulating financial strategies to enhance firm value

Pengaruh Self-efficacy Technology, Risk Technology, dan Pemahaman Perpajakan terhadap Minat Menggunakan E-filing : Studi Kasus pada Wajib Pajak Orang Pribadi KPP Pratama Makassar Utara Agus Bandang; Patricia Yuliani Mambela; Nirwana Nirwana; Haerial Haerial
Al-Buhuts Vol. 21 No. 1 (2025): Al-Buhuts
Publisher : Institute Agama Islam Negeri (IAIN) Sultan Amai Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30603/ab.v21i1.6605

This research aims to analyze the influence of self-efficacy technology, risk technology, and tax understanding on the interest in using e-filing among Individual Taxpayers at KPP Pratama Makassar Utara. The method used is a survey with a questionnaire in the form of a Google form distributed to 135 respondents registered as Taxpayers at KPP Makassar Utara. The analysis results show that technology self-efficacy has a positive and significant effect on the interest in using e-filing, meaning that the higher the taxpayer's confidence in their ability to use technology, the greater their interest in using e-filing. Although technology risk shows a positive influence, its impact is not significant, indicating that concerns about data security do not significantly hinder the use of e-filing. Additionally, tax understanding also has a positive and significant effect on the interest in using e-filing, emphasizing the importance of having a good understanding of tax procedures in encouraging the adoption of this technology. These findings provide insights for the Directorate General of Taxes to design educational and training strategies that can enhance taxpayers' interest in using e-filing.

PENGUJIAN EFISIENSI PASAR BENTUK SETENGAH KUAT PADA SEKTOR REAL ESTATE: ANALISIS INFORMATION CONTENT PENGUMUMAN LABA DI ERA SUKU BUNGA TINGGI (2022-2024) Nuraeni; Winda Aulia Syam; Ela Safitri; Olyvia Melky Yanti; Abdul Hamid Habbe; Agus Bandang
Journal of Social and Economics Research Vol 7 No 2 (2025): JSER, December 2025
Publisher : Ikatan Dosen Menulis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54783/jser.v7i2.1150

Penelitian ini bertujuan untuk menguji efisiensi pasar bentuk setengah kuat (semi-strong form) pada sektor Real Estate di Bursa Efek Indonesia periode 2022-2024. Di tengah volatilitas makroekonomi pasca-pandemi, relevansi laporan keuangan tahunan sebagai sumber informasi utama bagi investor dipertanyakan. Menggunakan metodologi Event Study, penelitian ini menganalisis reaksi pasar di sekitar tanggal pengumuman laba tahunan dengan jendela pengamatan 11 hari (t-5) hingga (t+5) pada 37 perusahaan yang terdaftar secara konsisten. Hasil pengujian Paired Sample t-Test menunjukkan tidak terdapat perbedaan Average Abnormal Return (AAR) yang signifikan antara periode sebelum dan sesudah pengumuman laba pada tahun 2022, 2023, dan 2024. Temuan ini mengindikasikan bahwa laporan keuangan tahunan tidak mengandung information content yang mengejutkan pasar (no earnings surprise). Hal ini mendukung argumen bahwa investor sektor properti cenderung mengantisipasi kinerja emiten melalui indikator operasional dini (seperti data marketing sales bulanan) dan lebih bereaksi terhadap sentimen makroekonomi dibandingkan rilis laba historis. Penelitian menyimpulkan bahwa pasar modal Indonesia pada sektor ini efisien secara informasi, di mana harga telah menyesuaikan diri sebelum publikasi resmi. Selain itu, pola CAAR menunjukkan pergerakan yang datar sehingga mempertegas bahwa pengumuman laba tidak menghasilkan akumulasi abnormal return yang signifikan.

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