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<![CDATA[PENGARUH PROFITABILITAS, DIVIDEND POLICY,LEVERAGE, DAN KEPUTUSAN INVESTASI TERHADAP NILAI PERUSAHAAN KONSTRUKSI DI BURSA EFEK INDONESIA ]]>
<![CDATA[Nugroho, Wawan Cahyo]]>;
<![CDATA[Abdani, Fadlil]]>
<![CDATA[ EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 8, No 1 (2017): El Muhasaba ]]>
Publisher : <![CDATA[Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang ]]>
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DOI: 10.18860/em.v8i1.4965
<![CDATA[Penelitian ini bertujuan untuk menguji pengaruh profitabilitas, dividend policy, leverage, dan keputusan investasi terhadap nilai perusahaan konstruksi yang terdaftar di Bursa Efek Indonesia. Populasi dalam penelitian ini adalah seluruh perusahaan konstruksi yang terdaftar di Bursa Efek Indonesia (BEI). Dalam penelitian ini ditetapkan teknik pengambilan sampel dengan menggunakan purposive sampling, dan berdasarkan kriteria yang telah ditentukan maka jumlah sampel sebanyak 10 sampel perusahaan konstruksi yang secara berturut-turut tidak mengalami kerugian dan membagi dividen selama tahun 2013-2015. Data penelitian merupakan data sekunder yang diperoleh dari Indonesian Stock Exchange (www.idx.co.id) dari tahun 2013-2015. Pengujian hipotesis penelitian digunakan teknik analisis regresi linier berganda dengan alat bantu aplikasi SPSS (Statistical Product and Service Solutions). Hasil penelitian menunjukkan bahwa: 1) Profitabilitas tidak berpengaruh terhadap nilai perusahaan. 2) Dividend policy tidak berpengaruh terhadap nilai perusahaan. 3) Leverage tidak berpengaruh terhadap nilai perusahaan 4) Keputusan investasi berpengaruh terhadap nilai perusahaan.]]>
<![CDATA[Analysis of Indonesian Consumer Online Shopping Behavior During the Covid-19 Pandemic: A Shopee Case Study ]]>
<![CDATA[Firmandani, Wahyu]]>;
<![CDATA[Sya’bania, Anisa Fitri]]>;
<![CDATA[Abdani, Fadlil]]>;
<![CDATA[Madani, Eltin]]>
<![CDATA[ The International Journal of Business Review (The Jobs Review) Vol 4, No 2 (2021): The International Journal of Business Review. December 2021 ]]>
Publisher : <![CDATA[Fakultas Pendidikan Ekonomi dan Bisnis ]]>
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DOI: 10.17509/tjr.v4i2.40524
<![CDATA[Covid-19 affects and changes almost all aspects of life. Change is not only for awareness to have a healthy lifestyle but also people's preferences in doing online shopping. Many indicators influence changes in society in making decisions, especially in making online purchases. Because of this, in this research the needs of people with changing preferences after Covid-19, Shopee as one of the giant e-commerce in Indonesia must also adapt to existing conditions. This research was conducted using a descriptive method based on the results of a questionnaire to several samples witk purposive sampling of Indonesian society in metropolitan cities to obtain the findings and expected results of this study. Apart from using primary data, this research is also supported by reliable secondary data. The results of this study are to determine changes in people's preferences for online shopping after the Covid-19 pandemic. The research is limited to a sample of Indonesian people and Shopee as e-commerce platform. This research is expected to help Shopee, other e-commerce and other online seller to understand changes in customer demand and perception during Covid-19 to increase their sales and lead to customer satisfaction.Keyword: Covid19, Perception, Online Shopping.]]>
<![CDATA[Kausalitas Mental Accounting dan Pengambilan Keputusan Investasi Mesin Produksi: Suatu Studi Eksperimen ]]>
<![CDATA[Fadlil Abdani]]>;
<![CDATA[Fajar Nurdin]]>
<![CDATA[ Akuntabilitas Vol 12, No 2 (2019) ]]>
Publisher : <![CDATA[Department of Accounting-Faculty of Economic and Business (FEB) ]]>
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DOI: 10.15408/akt.v12i2.11703
<![CDATA[This research is included in the true experiment which aims to test the main effect and the interaction effect of mental accounting and self efficacy on investment decisions on production machinery. The method used is the true experiment, with the design of 2 x 2 between subjects that uses two levels of mental accounting (existing or absent) and two levels of self efficacy (high or low). Statistical tests are used with ANOVA, for the first and second hypotheses using One Way Analysis of Variance and for the third hypothesis using Two Way Analysis of Variance. The results of the study found that mental accounting proved to influence the investment decision making of production machinery. Self efficacy is also proven to have an effect on investment decisions in production machinery. While the interaction effect between mental accounting and self efficacy does not affect the investment decision making of a production machine.]]>
<![CDATA[The effect of Profitability and Stock Split on Stock Return ]]>
<![CDATA[Fajar Nurdin]]>;
<![CDATA[Fadlil Abdani]]>
<![CDATA[ Journal of Accounting Auditing and Business Vol 3, No 2 (2020): July Edition ]]>
Publisher : <![CDATA[Universitas Padjadjaran ]]>
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DOI: 10.24198/jaab.v3i2.27721
<![CDATA[Purpose of the study is to examine the effect of profitability and stock split on stock returns. This study is carried out on companies that undertake stock split on Indonesia Stock Exchange (IDX). The sampling technique used is purposive sampling. The study involves 41 companies that conduct a stock split on the Indonesia Stock Exchange. Data analysis techniques used in this research is linear regression. The result of this study shows that the profitability proxied using the earning per share indicator and return on investment has a significant effect on stock returns. Meanwhile, the stock split is also found has a significant effect on stock return. The result of this study indicates that companies that have higher profitability will provide high stock returns to shareholders. Besides, companies that conduct stock splits receive higher stock returns than companies that are not.]]>
<![CDATA[Political connection and tax avoidance on sharia stocks; good for business? ]]>
<![CDATA[Fadlil Abdani]]>
<![CDATA[ Al-Amwal : Jurnal Ekonomi dan Perbankan Syari'ah Vol 12, No 2 (2020): . ]]>
Publisher : <![CDATA[IAIN Syekh Nurjati Cirebon ]]>
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DOI: 10.24235/amwal.v12i2.7182
<![CDATA[Abstract This research is used to determine the influence of political connections on tax avoidance. Researchers use government ownership and directors and commissioners who hold multiple positions as former government officials and military officials to measure variable political connections. Tax avoidance is measured using cash effective tax rate (CETR). The data in this study used secondary data in annual reports on companies included in the Jakarta Islamic Index period 2015-2018. The method used in this study is quantitative analysis, and the results show that political connections through government ownership affect tax avoidance; the same is also evident in political connections through BOD profiles and BOC profiles affecting tax avoidance.Keywords: Tax Avoidance, Political Connection, Sharia Stock]]>
<![CDATA[The Effect of Profit Sharing Ratio And Corporate Social Responbility on Financial Performance of Sharia Commercial Banks With Intelectual Capital As A Moderating Variable ]]>
<![CDATA[Putri Amanatus Stalistah]]>;
<![CDATA[Fadlil Abdani]]>
<![CDATA[ JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI) Vol 7, No 2 (2022): JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI) ]]>
Publisher : <![CDATA[Universitas Islam Lamongan ]]>
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DOI: 10.30736/jpensi.v7i2.1087
<![CDATA[This study aimed to determine how profit sharing ratios and corporate social responsibility affect the financial performance of Islamic commercial banks with intellectual capital as a moderating variable. This research was conducted on Indonesian Islamic commercial banks registered with OJK from 2018-2020. The number of samples used as many as 14 samples with purposive sampling method. The analysis technique used is multiple linear regression analysis. Based on the results of the analysis, it was found that the profit sharing ratio and corporate social responsibility had no effect on financial performance. Intellectual capital is not able to moderate the profit sharing ratio on financial performance. Intellectual capital is not able to moderate corporate social responsibility on financial performance.]]>
<![CDATA[Pengaruh transaksi hubungan istimewa terhadap agresivitas pajak (studi kasus perusahaan sektor teknologi yang terdaftar di BEI Periode 2020-2021 ]]>
<![CDATA[Ahmad rizky Dwi Syahputra]]>;
<![CDATA[Fadlil Abdani]]>
<![CDATA[ Jurnal Proaksi Vol. 10 No. 1 (2023): Januari - Maret ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Cirebon ]]>
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DOI: 10.32534/jpk.v10i1.3767
<![CDATA[Tingkat efektivitas pembayaran pajak di Indonesia saat ini masih belum maksimal. Salah satunya dikarenakan masih adanya agresivitas pajak dalam perusahaan teknologi. Penelitian ini bertujuan untuk menguji pengaruh transaksi hubungan istimewa terhadap Agresivitas pajak. Agresivitas pajak diukur dengan menggunakan Effective Tax Rate (ETR). Data yang digunakan dalam penelitian ini adalah data sekunder berupa laporan keuangan perusahaan sektor teknologi yang terdaftar di BEI tahun 2020-2021. Sampel penelitian didapatkan dengan menggunakan purposive sampling sehingga diperoleh sebanyak 39 data dari 70 perusahaan yang terpilih sebagai sampel.Teknik analisis data yang digunakan dalam penelitian ini adalah persamaan regresi berganda. Hasil dari penelitian ini menunjukkan bahwa transaksi penjualan hubungan istimewa dan transaksi pembelian hubungan istimewa tidak berpengaruh secara signifikan terhadap agresivitas pajak sedangkan hasil dari transaksi pinjaman hubungan istimewa yang berpengaruh secara signifikan terhadap agresivitas pajak.]]>
<![CDATA[DETERMINANT OF CONSUMER DECISION ON ISLAMIC BANKING ]]>
<![CDATA[Dian Novita Sari]]>;
<![CDATA[Siswanto Siswanto]]>;
<![CDATA[Ikhsan Maksum]]>;
<![CDATA[Fadlil Abdani]]>;
<![CDATA[Ryan Basith Fasih Khan]]>;
<![CDATA[Nora Ria Retnasih]]>;
<![CDATA[Setiani Setiani]]>;
<![CDATA[Masyhuri Masyhuri]]>
<![CDATA[ EL DINAR: Jurnal Keuangan dan Perbankan Syariah Vol 11, No 1 (2023): El Dinar ]]>
Publisher : <![CDATA[Faculty of Economics Universitas Islam Negeri Maulana Malik Ibrahim Malang ]]>
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DOI: 10.18860/ed.v11i1.17736
<![CDATA[This study investigates the determinant of customer decisions in Islamic banks' savings: motivation, promotion, and religiosity. Trust variable as a form of research novelty as a mediation. This study uses a quantitative approach with explanatory research. Using purposive sampling, the sample is 95 Islamic bank customers in Nganjuk City, East Java. Data are analyzed using structural equation modeling with Smartpls software. This research generally describes the factors that can improve customer decisions in opening savings at Islamic banks, such as motivation, promotion, and religiosity. These three factors in this study proved that only direct motivation could improve customer decisions. The result means that the other two factors need a mediating variable in the form of customer trust in Islamic banks regarding the safety of money stored and guarantees free from usury. These findings can be a suggestion for the management of Islamic banks to do promotions more often, meaning that what has been done now is still inferior to conventional banks in promotion.]]>
<![CDATA[Analisis Perlakuan Akuntansi Pembiayaan Qardhul Hasan Pada Bank Wakaf Mikro ]]>
<![CDATA[Ahmad Nurcholis]]>;
<![CDATA[Fadlil Abdani]]>
<![CDATA[ JURNAL SOSIAL EKONOMI DAN HUMANIORA Vol. 8 No. 2 (2022): JURNAL SOSIAL EKONOMI DAN HUMANIORA ]]>
Publisher : <![CDATA[Universitas Mataram ]]>
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DOI: 10.29303/jseh.v8i2.73
<![CDATA[Micro Waqf Bank is one of the Islamic Financial Institutions which is a government program that aims to prosper the economic life of the community by using the Qardhul Hasan contract in carrying out its financing transactions. Islamic Financial Institutions have guidelines, namely PSAK No. 59 and PSAK No. 101 in the preparation of its financial statements. The Financial Report itself is a manifestation of the responsibility of BWM managers to OJK and LAZNAS in carrying out and operating the BWM. This study uses a qualitative method. The results of the research obtained are that there are still many errors or discrepancies in the financial reporting of Qardhul Hasan financing which is adjusted to PSAK No. 59 and PSAK No. 101 both in the recognition, measurement, presentation and disclosure of the BWM financial statements]]>
<![CDATA[Tax Holiday Regulations on Car Trade-in Indonesia: Between 2021-2022 ]]>
<![CDATA[Muhammad Raihan Faqih]]>;
<![CDATA[Fadlil Abdani]]>
<![CDATA[ Jurnal Akuntansi Vol 11 No 3 (2023): AKUNESA (Mei 2023) ]]>
Publisher : <![CDATA[Universitas Negeri Surabaya ]]>
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DOI: 10.26740/akunesa.v11n3.p250-259
<![CDATA[This research was conducted by comparing the 2021 and 2022 PPnBM incentives to the total sales of motorized vehicles on a wholesale basis. The data used is of secondary data type and is sourced from the official website of the Association of Automotive Industries (GAIKINDO). The population in this study are automotive manufacturers who are members of GAIKINDO and for the sample in this study are 16 types or models of cars that receive 2021 and 2022 PPnBM incentive relief. The data collection process in this study uses a purposive sampling technique because the data used must meet some criteria. Hypothesis testing was carried out by using descriptive statistical tests, normality tests, homogeneity tests and paired sample t tests. The results of the paired sample t test show the value of Sig. (2-tailed) 0.008 which is < 0.05. So it can be interpreted that the 2022 PPnBM incentives are more influential or more effective on wholesale sales of motorized vehicles]]>
