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All Journal Kinerja: Jurnal Ekonomi dan Manajemen Akuntabel : Jurnal Ekonomi dan Keuangan Forum Ekonomi : Jurnal Ekonomi, Manajemen dan Akuntansi Ecces: Economics, Social, and Development Studies Jurnal Ilmiah Akuntansi Peradaban Economics and Digital Business Review Accounting Accountability and Organization System (AAOS) Journal Bulletin of Economic Studies (BEST) Jurnal Kajian Ekonomi dan Pembangunan Multidiciplinary Output Research for Actual and International Issue (Morfai Journal) Journal Of Business, Finance, and Economics (JBFE) Jurnal Iqtisaduna Al-Buhuts (e-journal) International Business and Accounting Research Journal International Journal of Islamic and Social Sciences (ISOS) Sinomika Journal: Publikasi Ilmiah Bidang Ekonomi dan Akuntansi Jurnal Manajemen Bisnis Kewirausahaan Economics and Business Journal Seminar Nasional Hasil Penelitian LP2M UNM Journal of Career Development (JIMBE) Ininnawa: Jurnal Pengabdian Masyarakat Tepak Sirih : Jurnal Pengabdian Kepada Masyarakat Madani Journal of Studies in Academic, Humanities, Research, and Innovation JIEP: Jurnal Ilmu Ekonomi dan Pembangunan Jejak digital: Jurnal Ilmiah Multidisiplin Jurnal Pemberdayaan Kepada Masyarakat
Abdul Rahman
Universitas Negeri Makassar
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Medicine & Pharmacology Public Health Social Sciences Other

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Pengaruh DPK, BOPO, Modal dan Net Imbalan terhadap Gross Profit Margin dan Pembayaran Bagi Hasil pada Bank Syariah di Indonesia Sudirman, Sudirman; Febrianty Febrianty; Abdul Rahman
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.v21i1.6540

Abstract

This research is based on indications that indicators can influence each other. For example, Third Party Funds can cause a decrease in Cost-to-Income Ratio, which can affect the bank's net profit. Likewise, increasing capital can cause an increase in bank net profit. The data analysis method used in this research is the path analysis method to see the relationship or influence of independent variables. On direct and indirect influences through intervening variables. The results of this research show that Third Party Funds does not have a significant influence on gross profit margin but does have a significant influence on profit-sharing payments. Cost-to-Income Ratio does not significantly impact gross profit margin but significantly impacts Profit Sharing Payments. Capital does not have a significant impact on gross profit margin but has a significant impact on Profit Sharing Payments. Net Rewards do not have a significant impact on gross profit margin but have a significant impact on Profit Sharing Payments. The findings of this research show that Third Party Funds, Cost-to-Income Ratio, Capital, and Net Returns do not influence Gross Profit Margin, but do influence Profit Sharing Payments in Sharia Banks in Indonesia
Pengaruh Profitabilitas dan Kebijakan Dividen terhadap Nilai Perusahaan pada Sektor Perbankan di Bursa Efek Indonesia Rezky Nurul Amaliah; Nurman Nurman; Annisa Paramaswary Aslam; Anwar Anwar; Abdul Rahman
JUMBIWIRA : Jurnal Manajemen Bisnis Kewirausahaan Vol. 4 No. 3 (2025): Desember : Jurnal Manajemen Bisnis Kewirausahaan
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/jumbiwira.v4i3.3179

Abstract

This study aims to analyze the effect of profitability, measured by Return on Equity (ROE), and dividend policy, measured by Dividend Payout Ratio (DPR), on company value, measured by Price to Book Value (PBV), in the banking sector listed on the Indonesia Stock Exchange (IDX) for the period 2020–2024. This study also examines the partial and simultaneous effects of these two variables to provide a more comprehensive picture of the factors that determine company value. This study uses a quantitative approach with an associative research design. Secondary data were obtained from the annual financial reports of 15 banking companies listed on the IDX during the research period. Data analysis was performed using panel data regression with the assistance of EViews 2012 software. The statistical tests used included the t-test, F-test, and coefficient of determination (R²). The results showed that profitability (ROE) had a negative and significant effect on company value (PBV), while dividend policy (DPR) had a positive but insignificant effect. However, simultaneously ROE and DPR have a significant effect on PBV even though their contribution is relatively small. This finding indicates that investors pay more attention to profitability as the main indicator in assessing company performance, while dividend policy has not been fully able to influence market perception of the value of banking companies in Indonesia. The conclusion of this study is that profitability is an important factor in determining company value in the banking sector, while dividend policy still requires a stronger signal to influence investor perceptions. The results of this study have implications for company management in formulating effective dividend strategies and for investors in making more appropriate investment decisions in the capital market.
Efek Penerimaan Daerah Melalui Pertumbuhan Ekonomi Dalam Mempengaruhi Belanja Modal di Indonesia Rahman, Abdul
Jurnal Kajian Ekonomi dan Pembangunan Vol 7, No 2 (2025): Jurnal Kajian Ekonomi dan Pembangunan (Agustus 2025)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jkep.v7i2.17775

Abstract

Capital expenditure plays a critical role in regional economic development, yet its effectiveness is highly influenced by the fiscal capacity of local governments. This study aims to analyze the effect of locally generated revenue, revenue-sharing funds, general allocation funds, and special allocation funds on capital expenditure in Indonesia, with economic growth as a mediating variable. A quantitative approach was employed using panel data regression analysis on 34 provinces in Indonesia from 2019 to 2023. The Fixed Effect Model (FEM) was selected based on Chow and Hausman test results. Path analysis was used to examine both direct and indirect effects between variables. The findings indicate that locally generated revenue and special allocation funds have a positive and significant impact on capital expenditure, while general allocation funds show a significant negative effect and revenue-sharing funds are statistically insignificant. Locally generated revenue and revenue-sharing funds positively influence economic growth, whereas special allocation funds have a negative effect. Economic growth does not significantly affect capital expenditure, thus it does not serve as a mediating variable. The study suggests optimizing local revenue and evaluating the effectiveness of general and special fund allocations. Future research should consider institutional and governance quality as additional explanatory variables.
Export Growth, Capital Structure Strategy, And Corporate Competitiveness: Empirical Evidence From The Indonesian Household Products Subsector Anwar; Abdul Rahman; Deddy Ibrahim Rauf
Journal of Studies in Academic, Humanities, Research, and Innovation Vol. 2 No. 2 (2025): December 2025
Publisher : Ponpes As-Salafiyyah Asy-Syafi'iyyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71305/sahri.v2i2.929

Abstract

This study aims to analyze the influence of export growth and capital structure on the profitability of non-durable household products sub-sector companies listed on the Indonesia Stock Exchange during the research period. Profitability remains a crucial indicator of corporate financial performance, especially for manufacturing companies that rely on both domestic and international market dynamics. Export growth is considered an essential driver of revenue expansion, while capital structure reflects financial policy decisions that balance debt and equity financing in accordance with the trade-off theory. To address this objective, the research employs a quantitative approach supported by multiple linear regression analysis processed using SPSS version 26. The sample was selected using a purposive sampling technique based on specific criteria relevant to the study. The results of the simultaneous F-test show that export growth and capital structure collectively do not have a statistically significant impact on profitability. This is reinforced by the coefficient of determination (R²) of 0.111, indicating that the two independent variables explain only 11.1% of the variation in profitability, while the remaining 88.9% is influenced by other internal and external factors not included in the model. These findings suggest that although export activity and financial leverage policies contribute to corporate financial outcomes, their influence is relatively weak in this specific industrial sub-sector. Therefore, companies should consider additional strategic, operational, and market variables to enhance profitability more effectively in the competitive global market environment.
LITERACY-BASED SMALL BUSINESS DEVELOPMENT IN THE DIGITAL ERA IN MAKASSAR CITY Anwar; Romansyah Sahabuddin; Abdul Rahman; Deddy Ibrahim Rauf; Muhammad Rijal Alim Rahmat
Multidiciplinary Output Research For Actual and International Issue (MORFAI) Vol. 5 No. 3 (2025): Multidiciplinary Output Research For Actual and International Issue
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/morfai.v5i3.4030

Abstract

This study aims to analyze the influence of financial literacy, digital literacy, and business innovation on business performance in Makassar City, both directly and indirectly through entrepreneurial orientation. Micro, small, and medium enterprises (MSMEs) in Makassar City are a vital component of the regional economy, so understanding the factors influencing their performance is crucial to ensuring the sustainability and growth of this sector. In this study, financial literacy is defined as the understanding and ability of business actors to manage the financial aspects of their business, such as cash flow, investments, and financial planning. Digital literacy refers to the ability of business actors to utilize digital technology for operations, marketing, and interactions with customers and business partners. Meanwhile, business innovation refers to the creation and implementation of new ideas in products, processes, or business models that can improve business competitiveness and efficiency. This study used a quantitative approach with a survey method. Data were collected through questionnaires distributed to business actors in Makassar City who had been operating for at least two years and used digital technology in their operations. A sample of 200 business actors operating in various sectors, such as retail, services, and manufacturing, participated in this study. The data analysis technique used was path analysis, which allows for the evaluation of direct and indirect relationships between variables, with entrepreneurial orientation acting as a mediating variable. The results of the study indicate that financial literacy, digital literacy, and business innovation have a positive effect on business performance. Specifically, business owners with high financial and digital literacy and the ability to innovate have better business performance, both in terms of revenue, profit, and competitiveness. Furthermore, entrepreneurial orientation has been shown to mediate the influence of financial literacy, digital literacy, and business innovation on business performance. This indicates that business owners with a high entrepreneurial orientation are more likely to utilize financial and digital literacy and innovate to improve their business performance. This study provides an important contribution to stakeholders, including business owners, the government, and academics, by emphasizing the importance of improving financial literacy, digital literacy, and business innovation to enhance business performance. Furthermore, this study also highlights the importance of entrepreneurial orientation as a factor that can mediate the relationship between these variables and business performance, which can serve as a basis for developing policies that support the strengthening of entrepreneurship in Makassar City.
The Influence Of Profitability And Capital Structure On Stock Returns In Food And Beverage Sub-Sector Companies Listed On The Indonesia Stock Exchange A. Wulandari; Anwar; Abdul Rahman; Nurman; Paramaswary Aslam, Annisa
Journal of Studies in Academic, Humanities, Research, and Innovation Vol. 2 No. 2 (2025): December 2025
Publisher : Ponpes As-Salafiyyah Asy-Syafi'iyyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71305/sahri.v2i2.1131

Abstract

This study examines the influence of profitability and capital structure on stock returns in food and beverage sub-sector companies listed on the Indonesia Stock Exchange during the 2020–2024 period. The research is motivated by inconsistent empirical findings in previous studies and by the phenomenon in which improvements in company profitability are not consistently followed by increases in stock returns. This condition indicates a potential gap between firm-level financial performance and market valuation, particularly in emerging market contexts. The objective of this study is to analyze both the partial and simultaneous effects of profitability, measured by Return on Equity (ROE), and capital structure, measured by the Debt to Equity Ratio (DER), on stock returns. This research employs a quantitative approach using panel data regression analysis. The sample consists of 15 food and beverage companies observed over a five-year period, resulting in 75 observations. Secondary data were obtained from published financial statements and analyzed using EViews software. Model selection was conducted through the Chow test, indicating that the Common Effect Model was the most appropriate specification. Classical assumption tests were also performed to ensure the reliability of the regression results. The empirical findings demonstrate that ROE and DER do not have a statistically significant effect on stock returns, either individually or simultaneously. The probability values of both variables exceed the 0.05 significance level, leading to the rejection of the proposed hypotheses. Furthermore, the coefficient of determination indicates that profitability and capital structure explain only a very small proportion of stock return variation. These results suggest that stock returns in the food and beverage sub-sector are more strongly influenced by external factors, such as macroeconomic conditions, inflationary pressures, investor sentiment, and overall market dynamics. The study highlights the limited explanatory power of accounting-based indicators in periods of economic uncertainty and provides important implications for investors, managers, and future research in emerging capital markets.
The Effect Of Asset Growth And Debt To Equity Ratio (DER) On Price To Book Value (PBV) Putri; Muhammad Ilham Wardhana; Andi Mustika Amin; Abdul Rahman; Annisa Paramaswary Aslam
Journal of Studies in Academic, Humanities, Research, and Innovation Vol. 2 No. 2 (2025): December 2025
Publisher : Ponpes As-Salafiyyah Asy-Syafi'iyyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71305/sahri.v2i2.1141

Abstract

Manufacturing companies play an important role in Indonesia’s economy, and this sector comprises several subsectors, one of which is the miscellaneous industry sector. The miscellaneous industry sector is important because it is considered a national priority industry with development potential and also attracts investors. However, during the 2020–2024 period, the sector experienced a decline in asset growth alongside a decrease in market valuation. These conditions motivated this study, which aims to examine the effect of company growth and capital structure on company value, both partially and simultaneously, in manufacturing companies in the miscellaneous industry sector listed on the Indonesia Stock Exchange during the 2020-2024 period. This study uses a causal associative quantitative approach with the Statistical Package for Social Sciences (SPSS) method, and samples are determined using the Purposive Sampling technique on companies that meet the research criteria. The research results indicate that asset growth (TAG) and capital structure (DER) do not have a significant effect on firm value (PBV), both partially and simultaneously. The coefficient of determination (R2) value of 0,009 shows that only 0,9% of the variation in firm value can be explained by these two variables, while 90,1% is influenced by other factors outside the study, such as profitability, company size, and capital market conditions. Thus, the findings indicate that asset growth and capital structure are not dominant determinants of firm value within the diversified industrial sector on the IDX during the 2020–2024 period. These results reinforce the view that other fundamental factors, such as operational efficiency, profitability, and investor confidence, play a greater role in shaping a company's market value.
Influence Of Green Banking Disclosure, CAR And ROE On PER Asrianingsih Putri; Anwar; Abdul Rahman; Anwar Ramli; Annisa Paramaswary
Journal of Studies in Academic, Humanities, Research, and Innovation Vol. 2 No. 2 (2025): December 2025
Publisher : Ponpes As-Salafiyyah Asy-Syafi'iyyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71305/sahri.v2i2.1144

Abstract

The banking sector plays a pivotal role in Indonesia's economy, yet during the 2020–2024 period, conventional banks experienced substantial fluctuations in firm value, as measured by the Price Earnings Ratio (PER). This study investigates the influence of Green Banking Disclosure (GBD), Capital Adequacy Ratio (CAR), and Return on Equity (ROE) on the firm value of conventional banks listed on the Indonesia Stock Exchange (IDX). Utilizing a quantitative panel data approach, the research analyzes 160 quarterly observations from eight banks over the study period using Eviews 13 software. The findings indicate that GBD does not significantly affect firm value, suggesting that sustainability disclosures have yet to be perceived as a critical signal by investors. Similarly, CAR shows no statistically significant impact, implying that capital adequacy is not a decisive factor in market valuation. In contrast, ROE demonstrates a positive and significant effect on PER, confirming that profitability serves as a strong signal to investors, in line with Signaling Theory. The model’s adjusted R-squared of 0.401 suggests that 40.12% of the variation in firm value can be explained by GBD, CAR, and ROE, while 59.88% is attributable to other factors beyond the study’s scope. These results highlight that in the Indonesian banking sector, firm value is primarily driven by financial performance rather than sustainability practices or capital adequacy. Therefore, banks are encouraged to enhance profitability to maintain investor confidence and strengthen market valuation, while continuing to develop green banking initiatives for long-term strategic positioning.
The Influence of Profitability and Capital Structure on Stock Returns (Study of Retail Companies Listed on the Indonesia Stock Exchange for the Period 2020 – 2024) Evi Puspita Sari; Anwar; Andi Mustika Amin; Nurman; Abdul Rahman
Journal of Studies in Academic, Humanities, Research, and Innovation Vol. 2 No. 2 (2025): December 2025
Publisher : Ponpes As-Salafiyyah Asy-Syafi'iyyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71305/sahri.v2i2.1146

Abstract

This study analyzes the effect of profitability (measured by Return on Equity, ROE) and capital structure (measured by Debt to Equity Ratio, DER) on stock returns in 10 retail sector companies listed on the Indonesia Stock Exchange (IDX) during the period 2020–2024. The background of the study is based on fluctuations in stock returns in the retail sector, which are influenced by internal factors such as profitability and capital structure, as well as theories such as Signaling Theory and Trade-Off Theory. The main objective is to test whether these two independent variables significantly affect stock returns. The method used is multiple linear regression with secondary data analysis through SPSS 27, after conducting classical assumption tests such as normality, multicollinearity, and heteroscedasticity. The results show that capital structure (DER) has a positive and significant effect on stock returns, supporting the Trade-Off Theory, while profitability (ROE) has no significant effect, which contradicts the Signaling Theory. Simultaneously, both variables have a significant effect on stock returns. This conclusion suggests that retail companies should focus more on optimizing capital structure to increase stock returns. The implications of this research provide empirical contributions for investors and company management in facing economic uncertainty..
Strategi Pengurangan Ketimpangan Pendapatan di Jawa Barat Melalui Peningkatan Pendidikan dan Pengurangan Kemiskinan Abdul Rahman
Journal Of Business, Finance, and Economics (JBFE) Vol 6 No 1 (2025): Juni : Journal Of Business, Finance, and Economics (JBFE)
Publisher : Universitas Veteran Bangun Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32585/jbfe.v6i1.6572

Abstract

Income inequality remains a major challenge in the economic development of West Java Province, despite positive economic growth in recent years. This study aims to analyze the effects of economic growth, education level, and poverty rate on income inequality slot maxwin across 27 regencies/cities in West Java during the 2019–2023 period. The method employed is panel data regression using 135 observations, analyzed through the Fixed Effect Model (FEM) based on the results of Chow and Hausman tests. The findings reveal that economic growth does not have a significant effect on income inequality. In contrast, education level and poverty rate are found to significantly influence income inequality. These results underscore the importance of enhancing education quality and reducing poverty as strategic efforts to mitigate income disparities. The study also indicates that non-inclusive economic growth alone is insufficient to reduce income inequality. Policy implications point to the need for improving access to education and implementing empowerment programs for the poor. This study is limited by the scope of variables and the relatively short time frame, suggesting the need for future research using a more comprehensive and extended approach
Co-Authors A. Wulandari Achmad Ridha Ahmad Rifqi Yunus Ainun Ma’rifah Makmur Alfitrianti Alim Rahmat, Muhammad Rijal Anang Setiawan Andi Harmoko Arifin Andi Mustika Amin Andi Mustika Amin Andi Samsir Andi Syamsir Annisa Paramaswary Annisa Paramaswary Aslam Annisa Paramaswary Aslam Anwar Anwar Anwar Anwar Anwar Anwar Anwar Anwar Anwar Ramli Anwar Ramli Anwar, Anas Iswanto Armita Kurnia Dewi Asrianingsih Putri Ayu Ashari Putriyani Azlan Azhari Baso Iwang Chalid Imran Musa Darmiati Darmiati Darwis Darwis Deddy Ibrahim Rauf Deddy Ibrahim Rauf Evi Puspita Sari Febrianty, Febrianty Gloria Jelita Maharani Fangidae Harman Harman Hasan Basri Umar Hasbiah I Gusti Bagus Wiksuana Ismayanti Juardi, Juardi Jumriani Jumriani Khaerunnisa Muh. Fiqram Alamsyah Muh. Ichwan Musa Muh. Rizal Muhammad Ilham Wardhana Haeruddin Muhammad Rijal Alim Rahmat Munadhir Munadhir Mutmainna Nur Fadilah A Nur Rahmi Hamzah Nuratul Awalia Nurbayani Nurbayani Nurbayani Nurbayani Nurbayani Nurbayani Nurdahlia Sangeran Nurjannah Nurman Nurman Nurman Nurman Nurul Hidayat A Paramaswary Aslam, Annisa Putri Rahmatia Rahmatia Rakhmat Nurul Prima Nugraha Rezky Nurul Amaliah Rijal Alim Rahmat Ririn Mardhani Syakur Risal Adriawan Riska Romansyah Sahabuddin Salsabilah Selvianti Selvianti Siti Fatimah Siti Hasbiah Sitti Aisyah Sitti Aisyah Sri Undai Nurbayani Sri Wahyuni Sudirman Sudirman Sudirman Widyanti Patandung Yunus, Muh. Faiz Fahreza Zalsabillah Cahya Wahyuni