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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 Jurnal Manajemen dan Bisnis Economics and Business Journal Jurnal Manajemen Benefit : Journal of Bussiness, Economics, and Finance Seminar Nasional Hasil Penelitian LP2M UNM Journal of Career Development 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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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..
The Effect of Profitability and Company Value on Stock Prices in Health Sector Companies Listed on The Indonesia Stock Exchange for The Period 2020-2024 Wahyuni, Zalsabillah Cahya; Musa, Chalid Imran; Anwar; Nurman; Rahman, Abdul
Economics and Business Journal (ECBIS) Vol. 4 No. 3 (2026): March
Publisher : PT. Maju Malaqbi Makkarana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47353/ecbis.v4i3.301

Abstract

This study aims to examine the influence of profitability and firm value on stock prices in health sector companies listed on the Indonesia Stock Exchange during the 2020–2024 period. A quantitative approach with a documentation method was employed in this research. The population consisted of all health sector companies within the specified period, while the sample was selected using a purposive sampling technique based on predetermined criteria, resulting in a total of 15 companies. Data were analyzed using panel data regression through the Economic Views (EViews) 12 software. The findings of this study indicate that, profitability (ROA) has a positive and significant effect on stock prices of health sector companies for the 2020–2024 period. Similarly, firm value (Tobin’s Q) also shows a positive and significant influence on stock prices within the same period
Pengaruh Financing to Deposit Ratio, Biaya Operasional dan Pendapatan Operasional terhadap Return on Assets pada Bank Umum Syariah di Indonesia Periode 2020-2024. Nur Alya Nanda; Chalid Imran Musa; Annisa Paramaswary Aslam; Anwar, Anwar; Abdul Rahman
MANABIS: Jurnal Manajemen dan Bisnis Vol. 5 No. 1 (2026): Maret 2026
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/manabis.v5i1.7069

Abstract

This study aims to analyze the effect of the Financing to Deposit Ratio (FDR) and Operating Expenses to Operating Income (BOPO) on Return on Assets (ROA) in Islamic Commercial Banks in Indonesia. This research employs a quantitative approach using secondary data in the form of annual financial statements of Islamic Commercial Banks registered with the Financial Services Authority (OJK) during the period 2020–2024. The sample consists of 12 Islamic Commercial Banks selected using purposive sampling based on data availability and completeness. Data were analyzed using panel data regression with the assistance of Eviews 13. Model selection was conducted through the Chow test, Hausman test, and Lagrange Multiplier test. The results show that the Financing to Deposit Ratio (FDR) has a significant effect on Return on Assets (ROA), indicating that banks’ ability to manage financing distribution plays an important role in determining asset performance. In addition, Operating Expenses to Operating Income (BOPO) is also proven to have a significant effect on Return on Assets (ROA), suggesting that the management of operational activities contributes substantially to banks’ financial performance. Overall, these findings support agency theory, which states that managerial performance as an agent in managing funds and operational activities has a direct impact on the achievement of banks’ financial performance.
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
Determinants of Stock Returns in Indonesian Property and Real Estate Firms, 2020–2024 Yunus, Ahmad Rifqi; Natsir, Uhud Darmawan; Anwar; Musa, Muh. Ichwan; Rahman, Abdul
Economics and Business Journal (ECBIS) Vol. 4 No. 3 (2026): March
Publisher : PT. Maju Malaqbi Makkarana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47353/ecbis.v4i3.346

Abstract

This study aims to examine the partial influence of firm size, firm value, and systematic risk on stock returns of companies in the property and real estate sector listed on the Indonesia Stock Exchange during the 2020 –2024 period. The research employs a quantitative approach and utilizes documentation methods. The population of this study consists of all property and Real estate sector companies within the 2020 –2024 period, The sample was selected using purposive sampling based on predetermined criteria, resulting in 14 companies. Panel data regression analysis was conducted using the Economic Views (EViews) version 12 software. The findings of the study reveal that, Firm size has a positive and significant effect on stock returns of property and real estate sector companies during the 2020–2024 period. Furthermore, firm value (PBV) is shown to have a positive and significant effect on stock returns, and systematic risk (Beta) likewise exerts a positive and significant influence on stock Returns within the same period.
Digital Marketing Strategy Based On E-Service, Brand Image And Reviews For Gofood MSMEs Azlan Azhari; Abdul Rahman; Deddy Ibrahim Rauf
Journal of Studies in Academic, Humanities, Research, and Innovation Vol. 3 No. 1 (2026): Vol 3 No 1 June 2026
Publisher : Ponpes As-Salafiyyah Asy-Syafi'iyyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71305/sahri.v3i1.606

Abstract

This study aims to determine the effect of E-Service Quality, Brand Image, and Online Customer Reviews on Online Purchasing Decisions at Almaz Fried Chicken on the GoFood platform. The sampling method used in this study is a non-probability sampling approach with the Accidental Sampling technique, which is a sampling technique based on chance, where anyone who accidentally meets the researcher can be used as a respondent if deemed suitable as a data source. The number of respondents in this study was 96 people who were consumers who had made online purchases at Almaz Fried Chicken through the GoFood application. The data obtained were analyzed using the SPSS 25 application with multiple linear regression analysis methods. The partial results of the study indicate that E-Service Quality has a positive and significant effect on Online Purchasing Decisions, which means that the better the quality of electronic services provided, the higher the consumer's decision to make a purchase. Furthermore, Brand Image also has a positive and significant effect on Online Purchasing Decisions, which shows that a strong and positive brand image can increase consumer trust and purchasing interest. In addition, Online Customer Reviews have a positive and significant effect on Online Purchasing Decisions, which means that the more positive reviews given by customers, the greater the tendency of other consumers to make a purchase. Simultaneously, the three variables e-service quality, brand image, and online customer reviews have a positive and significant influence on online purchasing decisions for Almaz Fried Chicken on GoFood. These results indicate that good digital service quality, a strong brand image, and positive customer reviews are a crucial combination in improving consumer purchasing decisions in the digital era.
Preferensi Mahasiswa dalam Memilih Program Studi Manajemen Universitas Negeri Makassar Melalui Reputasi, Motivasi, dan Biaya Pendidikan Rahman, Abdul
SINOMIKA JOURNAL: Publikasi Ilmiah Bidang Ekonomi dan Akuntansi Vol. 4 No. 5 (2026): January
Publisher : CV. Lafadz Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/sinomika.v4i5.3802

Abstract

In the increasingly fierce competition among universities, choosing a study program is a strategic decision influenced by various rational factors. Although numerous studies have been conducted on study program selection behavior, most studies have examined these factors partially, thus not providing a comprehensive picture of the interaction between psychological and economic factors. This study aims to analyze the influence of study program reputation, personal motivation, and tuition fees on students' decisions in choosing the Management Study Program at Makassar State University. This study uses a quantitative approach with a binary logistic regression model, based on data obtained from 100 respondents through a questionnaire. The results show that study program reputation and personal motivation have a positive and significant influence on students' decisions, while tuition fees have a negative and significant influence. The model used has a very good fit with a McFadden R² value of 0.861 and a classification accuracy of 95.3%, indicating high predictive ability. Academically, this study contributes by integrating reputation, motivation, and tuition fees into one empirical logit model, and shows that external factors have a more dominant role than internal factors in determining student decisions. These findings also provide practical implications for study program managers in formulating strategies for improving reputation and more competitive cost policies.
Pelatihan Bussiness Model Kanvas Pada Sentra Industri Rumah Tangga Karasa Kabupaten Pinrang Darwis; Ismayanti; Mutmainna; Rahman Abdul Rahman
Battuta-Jurnal Pemberdayaan Masyarakat Vol 2 No 2 (2025): Edisi Mei
Publisher : LPPM Universitas Battuta

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to examine the direct effect of training effectiveness on business capital and training effectiveness on income, as well as the indirect effect of training effectiveness on income through the business capital of the Karasa traditional cake culinary industry. This research was designed using a quantitative exploratory approach. Data were collected through observation, interviews, and questionnaires. The population consists of culinary business actors in Pinrang Regency, with a non-probability sampling method and purposive sampling technique with a determined sample size of 55 respondents.  Data analysis was carried out using SmartPLS. Research Findings: Training is effective in increasing business capital and providing literacy to business actors to overcome capital limitations in business development. Training, however, cannot directly increase the income of business actors, so the type of training needs to be assessed for suitability to the needs so that training can effectively increase business income. Training indirectly increases income by paying attention to the accuracy of entrepreneurship training materials that produce outputs of increased knowledge and skills in overcoming obstacles in accessing capital.
Pendampingan Penguatan Tata Kelola dan Pengembangan Ekonomi Lokal Pada Pengurus Koperasi Kelurahan Merah Putih di Kota Makassar Abdul Rahman; Nurbayani Nurbayani; Munadhir Munadhir; Anwar Anwar; Muhammad Rijal Alim Rahmat
Ininnawa : Jurnal Pengabdian Masyarakat Vol. 4 No. 1 (2026): Vol. 4 No. 1 (2026): Volume 04 Nomor 01 (Mei 2026)
Publisher : Program Studi Manajemen FEB UNM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26858/ensctp43

Abstract

Koperasi memiliki peran strategis dalam mendukung pengembangan ekonomi masyarakat dan penguatan ekonomi lokal berbasis komunitas. Namun, pengurus Koperasi Kelurahan Merah Putih (KKMP) di Kota Makassar masih menghadapi kendala dalam tata kelola organisasi, administrasi kelembagaan, penyusunan program kerja, serta pengembangan usaha berbasis potensi lokal. Kegiatan pengabdian kepada masyarakat ini bertujuan untuk meningkatkan kapasitas pengurus KKMP dalam penguatan tata kelola koperasi dan pengembangan ekonomi lokal di Kota Makassar. Metode pelaksanaan menggunakan pendekatan partisipatif melalui pelatihan, diskusi kelompok, simulasi, dan pendampingan penyusunan program kerja koperasi yang melibatkan 135 pengurus KKMP se-Kota Makassar sebagai peserta utama.  Hasil kegiatan menunjukkan peningkatan pemahaman peserta terkait prinsip tata kelola koperasi, penyusunan program kerja, penguatan administrasi kelembagaan, serta strategi pengembangan ekonomi lokal berbasis koperasi. Sebagian besar peserta mampu menyusun rancangan program kerja koperasi dan mengidentifikasi potensi usaha lokal yang dapat dikembangkan di wilayah masing-masing setelah mengikuti pendampingan. Selain itu, kegiatan pendampingan meningkatkan partisipasi dan motivasi peserta dalam mengembangkan koperasi sebagai instrumen pemberdayaan ekonomi masyarakat di tingkat kelurahan. Kegiatan ini juga menghasilkan berbagai gagasan pengembangan usaha koperasi berbasis potensi lokal, seperti usaha perdagangan, pengolahan hasil perikanan, usaha kuliner lokal, dan usaha mikro berbasis komunitas. Dengan demikian, kegiatan pendampingan mampu memperkuat kapasitas pengurus koperasi sekaligus mendorong penguatan peran koperasi dalam mendukung pengembangan ekonomi lokal di Kota Makassar secara berkelanjutan.
Co-Authors A. Wulandari Achmad Ridha Alfitrianti Alim Rahmat, Muhammad Rijal Anang Setiawan Andi Harmoko Arifin Andi Mustika Amin Andi Samsir Andi Syamsir Annisa Paramaswary Annisa Paramaswary Aslam Anwar Anwar Anwar Anwar Anwar Anwar Anwar Anwar Anwar Ramli Anwar, Anas Iswanto Armita Kurnia Dewi Asrianingsih Putri Azlan Azhari Baso Iwang Chalid Imran Musa Chalid Imran Musa Darmiati Darmiati Darwis Deddy Ibrahim Rauf Deddy Ibrahim Rauf Evi Puspita Sari Fatimah, Indira Nur Febrianty, Febrianty Gloria Jelita Maharani Fangidae Harman Harman Hasan Basri Umar Hasbiah I Gusti Bagus Wiksuana Ismayanti Juardi, Juardi Jumriani Jumriani Muh. Fiqram Alamsyah Muh. Rizal Muhammad Ilham Wardhana Muhammad Rijal Alim Rahmat Munadhir Munadhir Mutmainna Natsir, Uhud Darmawan Nur Alya Nanda Nur Fadilah A Nur Rahmi Hamzah Nuratul Awalia Nurbayani Nurbayani Nurbayani Nurbayani Nurbayani Nurbayani Nurdahlia Sangeran Nurjannah 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 Romansyah Sahabuddin Selvianti Selvianti Siti Fatimah Sitti Aisyah Sitti Aisyah Sri Undai Nurbayani Sri Wahyuni Sudirman Sudirman Sudirman Wahyuni, Zalsabillah Cahya Widyanti Patandung Yunus, Ahmad Rifqi Yunus, Muh. Faiz Fahreza