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The Effect of Sukuk Structure and Sukuk Guarantee Status on Sukuk Rating in Indonesia Stock Exchange Kiran Salsabilah; Abdul Hamid Habbe; Nirwana Nirwana
AFEBI Islamic Finance and Economic Review Vol 6, No 02 (2021)
Publisher : Asosiasi Fakultas Ekonomi dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47312/aifer.v6i02.411

This research aims to analyze the effect of sukuk structure and sukuk guarantee status on sukuk rating. The research was conducted based on companies in the financial sector and non-financial sector listed on the Indonesia Stock Exchange and included in the rating conducted by PT Pefindo for the period 2015-2019. A total of 65 samples were selected using purposive sampling method. The data source in this study is secondary data in the form of the company's annual financial statements. The data analysis methods used are ordinal logistic regression analysis The results showed that the sukuk structure has an opportunity to lower the sukuk rating, while the sukuk guarantee status has the opportunity to increase the sukuk rating. Then for simultaneous test results, sukuk structure and sukuk guarantee status have an effect on sukuk rating.

Analisis Pengaruh Fraud Pentagon Terhadap Fraudulent Financial Reporting Menggunakan Beneish Model Dwi Reski Marham Novianti; Abdul Hamid Habbe; Nirwana Nirwana
Bongaya Journal for Research in Accounting (BJRA) Vol 5 No 2 (2022): Bongaya Journal for Research in Accounting
Publisher : STIEM BONGAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37888/bjra.v5i2.367

This study discusses the analysis of the influence of Pentagon Fraud on Fraudulent Financial Reporting using the Beneish Model. Pentagon fraud is an independent variable in this study. Proxies that can be used for this research include pressure which is proxied by financial targets and financial stability. Opportunity (opportunity) which is proxied by ineffective monitoring and quality of external auditors. Rationalization (Rationalization) which is proxied by change in auditor and auditor's opinion. Capability which is proxied by the change of the company's directors. Arrogance is proxied by the frequent number of CEO's picture and CEO politician. The dependent variable uses Fraudulent Financial Reporting which is measured using the Beneish Model. This model uses 8 (eight) calculation ratios, namely, Days Sales in Receivable Index (DSRI), Gross Margin Index (GMI), Asset Quality Index (AQI), Sales Growth Index (SGI), Depreciation Index (DEPI), Sales and General Administration Expenses Index (SGAI), Leverage Index (LVGI), and Total Accrual (TATA). The object of research is a company that is included in the LQ-45 index for the 2019-2020 period listed on the Indonesia Stock Exchange (IDX), the sample taken for the study is 33 companies based on the Purposive Sampling method. The results of this study are (1) Financial stability (ACHANGE) has a significant effect on Fraudulent Financial Reporting. (2) Financial target (ROA), Ineffective Monitoring (BDOUT), Quality of external auditor (KAE), Change in auditor (AUDCHANGE), Opinion auditor (AO), Change in Board of Director (DCHANGE), Frequent number of CEO's picture (CEOPIC) and Politicians (OSHIP) have no significant effect on Fraudulent Financial Reporting.

Analisis Pengaruh Fraud Pentagon Terhadap Fraudulent Financial Reporting Menggunakan Beneish Model Dwi Reski Marham Novianti; Abdul Hamid Habbe; Nirwana Nirwana
Bongaya Journal of Research in Accounting (BJRA) Vol. 5 No. 2 (2022): Bongaya Journal of Research in Accounting
Publisher : STIEM BONGAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37888/bjra.v5i2.367

This study discusses the analysis of the influence of Pentagon Fraud on Fraudulent Financial Reporting using the Beneish Model. Pentagon fraud is an independent variable in this study. Proxies that can be used for this research include pressure which is proxied by financial targets and financial stability. Opportunity (opportunity) which is proxied by ineffective monitoring and quality of external auditors. Rationalization (Rationalization) which is proxied by change in auditor and auditor's opinion. Capability which is proxied by the change of the company's directors. Arrogance is proxied by the frequent number of CEO's picture and CEO politician. The dependent variable uses Fraudulent Financial Reporting which is measured using the Beneish Model. This model uses 8 (eight) calculation ratios, namely, Days Sales in Receivable Index (DSRI), Gross Margin Index (GMI), Asset Quality Index (AQI), Sales Growth Index (SGI), Depreciation Index (DEPI), Sales and General Administration Expenses Index (SGAI), Leverage Index (LVGI), and Total Accrual (TATA). The object of research is a company that is included in the LQ-45 index for the 2019-2020 period listed on the Indonesia Stock Exchange (IDX), the sample taken for the study is 33 companies based on the Purposive Sampling method. The results of this study are (1) Financial stability (ACHANGE) has a significant effect on Fraudulent Financial Reporting. (2) Financial target (ROA), Ineffective Monitoring (BDOUT), Quality of external auditor (KAE), Change in auditor (AUDCHANGE), Opinion auditor (AO), Change in Board of Director (DCHANGE), Frequent number of CEO's picture (CEOPIC) and Politicians (OSHIP) have no significant effect on Fraudulent Financial Reporting.

The Portrait of Good Governance in the Framework of Religious andCultural Philosophy Ferry Christian; Abdul Hamid Habbe; Syarifuddin Rasyid
IECON: International Economics and Business Conference Vol. 1 No. 1 (2023): International Conference on Economics and Business (IECON-1)
Publisher : www.amertainstitute.com

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65246/agfdkr73

This study aims to integrate the meaning of religious and cultural philosophy contained in the principles of goodgovernance. This research method is descriptive. Literature review to find meaning that is integrated with the principles of good governance from the perspective of religious and cultural philosophy in Indonesia. This research shows that religious philosophy provides a logical basis for religious thought in accordance with God's teachings. Government administrators are required to carry out the norms and laws taught in religion regarding God's commands and prohibitions, in managing and being accountable for the budget. Meanwhile, cultural philosophy has a moral responsibility, is reasonable and is based on cultural principles that can enhance human dignity. Cultural philosophy can be a guideline of behavior in implementing government so that it acts in accordance with the values, norms or laws that are in accordance with the cultural philosophy of each region.

The Effect of Profitability, Retention Policy, and Tax Planning, on Firm Value with Financing Policy as A Moderating Variable Mediaty; Muhammad Afdhal Usman; Abdul Hamid Habbe
Formosa Journal of Multidisciplinary Research Vol. 2 No. 12 (2023): December 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjmr.v2i12.7267

This research aims to explain and examine the effect of profitability, retention policy, and tax planning on firm value with financing policy serving as a moderating variable. The study's population and sample comprise companies categorized under LQ45 on the Indonesia Stock Exchange, during the timeframe spanning from 2015 to 2022. The research employs purpose sampling for sample selection and will utilize the methods of Moderated Regression Analysis. This research reveal that profitability and retention policy exert a positive and substantial influence, whereas tax planning does not affect the firm’s value significantly. Additionally, the financing policy does not moderate or weaken the influence of profitability, retention policy, and tax planning on firm value.

Green Innovation for Small-to Medium-Sized Enterprises (SMEs): Systematic Literature Review Mediaty; Diza Kurnianty Jamal; Abdul Hamid Habbe
Indonesian Journal of Economic & Management Sciences Vol. 1 No. 6 (2023): December 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijems.v1i6.7274

The green innovation literature of the past few decades is not only interesting for research due to its high level of environmental awareness and the provision of green products and services, but also because of its widespread and important applications. This study aims to determine research trends related to the adoption of green innovation, especially in SMEs during 2013-2023 by using Systematic Literature Review techniques. The result of this research identifies the key elements factors of GI for managers and ultimately serve as an important reference to help formulate GI activity strategies. This research can serve as a foundation for scientific development so that the number of studies related to new topics related to green innovation also continues to increase

Analysis of Warrant Issuing: on Abnormal Return Mediaty; Abdul Hamid Habbe; Nurfaiqah Yunus
Indonesian Journal of Applied and Industrial Sciences (ESA) Vol. 3 No. 1 (2024): January 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/esa.v3i1.7300

This research aims to determine the market reaction to abnormal stock returns before and after the issuance of warrants. This research data is secondary data. The population of this research are companies that issued warrants in the 2020-2023 period and are listed on the Indonesia Stock Exchange (BEI). The sampling technique for this research is a purposive sampling technique, namely selecting samples based on certain criteria. The sample for this research was 40 companies. The research uses an event study research model with an observation period of 10 days, namely 5 days before and 5 days after the announcement. The data analysis method used in this research uses the non-parametric statistical test Wilcoxon signed-rank test with the help of SPSS 29. The results of the research show that there is no influence on the issuance of warrants on abnormal stock returns.

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