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Pengaruh Kinerja Keuangan Terhadap Harga Saham Yang Terdaftar Di Bursa Efek Indonesia khulsum, umi
Jurnal Intelek Insan Cendikia Vol. 1 No. 8 (2024): Oktober 2024
Publisher : PT. Intelek Cendikiawan Nusantara

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Abstract

Penelitian ini mengkaji pengaruh Return on Assets (ROA) terhadap harga saham sertahubungan Debt to Equity Ratio (DER) dengan harga saham perusahaan perbankan diBursa Efek Indonesia tahun 2020–2022. Studi ini bertujuan untuk memahami korelasi danpengaruh parameter keuangan terhadap harga saham, berdasarkan hasil penelitiansebelumnya yang memberikan temuan yang bervariasi mengenai dampak ROA dan DERterhadap harga saham.Penelitian ini menggunakan metode dokumentasi dengan datasekunder dari laporan keuangan perusahaan perbankan di Bursa Efek Indonesia (BEI)untuk tahun 2020-2022.Penelitian ini menggunakan kuantitatif, dianalisis menggunakanregresi linier berganda dengan SPSS. Tujuannya adalah menguji hubungan antara Returnon Assets (ROA), Debt to Equity Ratio (DER), dan harga saham untuk mengidentifikasipengaruh kinerja keuangan terhadap harga saham. Penelitian ini menemukan bahwa baikReturn on Assets (ROA) maupun Debt to Equity Ratio (DER) tidak secara signifikanmempengaruhi harga saham perusahaan perbankan di Bursa Efek Indonesia pada periode2020-2022. Saran diberikan untuk pelaku ekonomi agar mempertimbangkan kondisikeuangan perusahaan sebelum berinvestasi. Bagi peneliti berikutnya, disarankan untukmempertimbangkan variabel tambahan seperti LDR, CAR, ROE, dan DAR untuk studiyang lebih mendalam.
INTEGRATING TNFD INTO GREEN FINANCE TO SUPPORT AN INCLUSIVE AND SUSTAINABLE ECONOMIC TRANSFORMATION IN SUMATRA Khulsum, Umi; Utami, Pertiwi; Risna, Meilia; Zuhriyah, Nur azizah; Muzammil, Rozina
Jurnal Manajemen Perbankan Keuangan Nitro Vol. 1 No. 3 (2025): Vol. 1 No. 3 (2025): Special Volume for International Collaboration
Publisher : LP2M IBK Nitro

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Abstract

This study analyzes the potential implementation of the Taskforce on Nature-related Financial Disclosures (TNFD) to strengthen green finance and sustainable economic transformation in Sumatra. The research background includes the global economic crisis, post-pandemic recovery gaps, and the need for transparency in Green Finance. This study uses a qualitative approach and policy review based on secondary data from Bank Indonesia, Statistics Indonesia (BPS), the Ministry of Finance, the Financial Services Authority (OJK), and TNFD documents. The results show that the success of TNFD implementation in Sumatra is strongly influenced by the synergy of monetary, fiscal, and macroprudential policies as well as the readiness of financial institutions to adopt nature risk disclosure. Strategic sectors such as food, renewable energy, and downstreaming have significant potential to become models for TNFD implementation through digital reporting. This study recommends the development of a TNFD integration roadmap, strengthening of the national data center, and green finance incentives to attract green investment. These findings contribute to the green finance literature and provide policy implications for inclusive and sustainable economic growth in the region.
Beyond Halal Certification: Restaurant Standards, Spatial Governance, and Tax Compliance in Islamic Economic Perspective Surya, Muhammad Arsyadillah; Setiawan, Jerry Wahyu; Amalia, Kuni Katika; Khulsum, Umi; Arsyad, Abd Rahim
Bertuah Jurnal Syariah dan Ekonomi Islam Vol. 6 No. 2 (2025): Bertuah: Jurnal Syariah dan Ekonomi Islam
Publisher : STAIN Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56633/jsie.v6i2.1357

Abstract

Studies on halal standards in restaurants have generally focused on certification, the halalness of raw materials, and compliance with production processes. This approach is important, but it does not fully reflect the complexity of business governance from an Islamic economic perspective. This article starts from the assumption that halal standards cannot be understood simply as certificate ownership, but rather as a system encompassing space management, operational management, and compliance with fiscal obligations. This research uses a qualitative literature review method by examining various sources related to halal regulations, food service industry spatial planning, and tax compliance within the framework of Islamic economic law. The study's findings indicate that halal integrity is closely related to kitchen zoning, production process separation, hygiene standards, and supply chain oversight. Furthermore, tax compliance, from an Islamic economic perspective, can be interpreted as part of social responsibility and a contribution to the public good. Therefore, halal standards for restaurants need to be placed within a broader governance framework, simultaneously integrating religious, regulatory, and socio-economic dimensions. This article offers a conceptual contribution by reconstructing halal standards as a multidimensional system that not only guarantees product legitimacy but also reflects the principles of fairness, responsibility, and sustainability in business practices. The proposed framework is expected to enrich academic discourse and serve as a reference for regulators and business actors in developing more comprehensive restaurant governance that aligns with Islamic economic values.