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All Journal Jurnal Ilmu Manajemen dan Akuntansi Terapan Akuntoteknologi : Jurnal Ilmiah Akuntansi dan Teknologi Dynamic Management Journal Journal of Accounting and Finance Management (JAFM) Jurnal Pengabdian Masyarakat Nian Tana Masterpiece: Journal of Islamic Studies and Social Sciences
Ar, Khorida
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Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Social Sciences Other

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Pengaruh Current Ratio, Debt To Equity Ratio Dan Renturn On Equity Terhadap Harga Saham Perusahaan Manufaktur Subsektor Food And Beverage Tahun 2016-2020 Yang Terdaftar Dalam BEI AR, Khorida; Zatira, Dhea; Hanitha, Vivin
AKUNTOTEKNOLOGI : JURNAL ILMIAH AKUNTANSI DAN TEKNOLOGI Vol. 13 No. 1 (2021): AKUNTOTEKNOLOGI : JURNAL ILMIAH AKUNTANSI DAN TEKNOLOGI
Publisher : Universitas Buddhi Dharma/Fakultas Bisnis/Program Studi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31253/aktek.v13i1.785

Abstract

Penelitian ini bertujuan untuk mengetahui apakah Current Ratio, Debt to Equity Ratio dan Renturn On Equity berpengaruh terhadap Harga Saham. Metodologi yang digunakan adalah asosiatif kuantitatif dengan objek sebanyak 12 perusahaan Manufaktur Subsektor Food And Beverage Tahun 2016-2020 Yang Telah Go Publik. Hasil penelitian menunjukkan bahwa secara secara parsial variabel Current Ratio tidak berpengaruh terhadap harga saham yang ditunjukkan dari nilai t-satistic 0,376125 < ttabel 2,00324 dan nilai probabilitas 0,7082 > 0.05. Debt to Equity Ratio tidak berpengaruh terhadap harga saham yang ditunjukkan dari nilai t-satistic -1,618394 < ttabel 2,00324 dan nilai probabilitas 0,1112 > 0.05. Sedangkan Renturn On Equity berpengaruh terhadap Harga Saham yang ditunjukkan dari nilai t-satistic 4,664432 > ttabel 2,00324 dan nilai probabilitas 0,0000 < 0.05. Secara Simultan Current Ratio, Debt to Equity Ratio dan Renturn On Equity berpengaruh terhadap Harga Saham yang ditunjukkan dari nilai Fhitung 7,085284 > Ftabel 2.77 dan nilai probabilitas F-statistic 0.000405 < 0.05. Dengan Adjusted R-squared sebesar 0.236304 artinya variasi perubahan naik turunya nilai perusahaan dapat dijelaskan Current Ratio, Debt to Equity Ratio dan Return on Equity sebesar 23,63% sementara sisanya 76.37% dijelaskan oleh variabel-variabel lain yang tidak diteliti dalam penelitian ini.
Muhammadiyah dan Politik 2024 Raharjo, Teguh; AR, Khorida; Febriyanti, Yuri; Jannah, Miftahul
Masterpiece: Journal of Islamic Studies and Social Sciences Vol. 2 No. 2 (2024): Masterpiece: Journal of Islamic Studies and Social Sciences
Publisher : Penerbit Minhaj Pustaka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62083/a9f7mb47

Abstract

Muhammadiyah sebagai salah satu Ormas terbesar di Indonesia yang bergerak lebih kepada keagamaan, Pendidikan dan Sosial tidak bisa terlepas dari situasi politik yang ada di Indonesia. Apalagi di Tahun 2024 adalah tahun politik bagi indonesia diantaranya pemilihan Presiden dan Wakil presiden. Latar belakang penulis membahas lebih kepada untuk mengetahui lebih dalam khususnya suara Muhammadiyah akan berlabuh kepada siapa di Pemilihan Presiden dan Wakil presiden 2024. Tujuan penelitian adalah mengetahui gerakan Muhammadiyah di tahun politik. Dengan Metode mengumpulkan data- data yang ada baik di Media elektronik maupun di media lainnya. Sehingga bisa di tarik kesimpulan terakhir terkait suara Muhammadiyah di Tahun politik 2024.
HUMAN RESOURCE MANAGEMENT, WORK EFFECTIVENESS EMPLOYEE AR, Khorida; Nurhaeni, Siti; Devianti, Reinna; Muljadi, Muljadi
Dynamic Management Journal Vol 9, No 1 (2025): January
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/dmj.v9i1.12973

Abstract

This study aims to analyze human resource management strategies in improving employee work effectiveness at PT. Tranciv Global Perkasa. Employee work effectiveness is one of the key factors in achieving the company's goals. This research employs a qualitative approach with a descriptive method, where data were obtained through in-depth interviews with relevant informants. The results indicate that the implemented human resource management strategies include planning, recruitment, selection, employee placement based on competencies, and employee development through training and workshops. Furthermore, performance-based rewards and compensation policies are key measures taken by the company to motivate and enhance employee loyalty. The employee performance evaluation system is conducted periodically to ensure optimal work effectiveness. This study concludes that integrated and adaptive human resource management significantly contributes to improving employee work effectiveness and the company’s competitiveness. The author suggests that performance evaluations be conducted more frequently, every three months, to monitor employee performance progress more effectively and enhance work motivation through a competitive reward system.
FOREIGN OWNERSHIP AS A MODERATION VARIABLE IN TAX HEAVEN, TAX MINIMIZATION AND TUNNELING INCENTIVE FOR TRANSFER PRICING Siregar, Indra Gunawan; AR, Khorida; Rohmansyah, Budi; Putri, Atika Meliana
Dynamic Management Journal Vol 9, No 3 (2025): July
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/dmj.v9i3.14480

Abstract

The purpose of this to determine the effect of tax heaven, tax minimization and tunneling incentive on transfer pricing with foreign ownership as a moderation variable in manufacturing companies listed on the Indonesian Stock Exchange (IDX). The research time period used is 5 years, namely the period 2018-2022. The population of this research includes all manufacturing companies listed on the Indonesian Stock Exchange (IDX) for the 2018-2022 period. The sampling technique uses purposive sampling tchnique. Based on the established criteria, 29 companies were obtained. The type of data is secondary data obtained from the Indonesian Stock Exchange website. The analysis method used is Moderate Regression Analysis (MRA) with the help of Eviews 12 software. The results of this research partially show that tax heaven and tax minimization have no effect on transfer pricing. Tunneling incentive have a positive effect on trasnsfer pricing. Foreign ownership has no effect on transfer pricing. Foreign ownership does not moderate the effect of tax heaven on transfer pricing. Foreign ownership is able to moderate the relationship between tax minimization and transfer pricing. Foreign ownership does not moderate the tunneling incentive relationship with transfer pricing. Simultaneous research results show that tax heaven, tax minimization and tunneling incentive have a significant effect on transfer pricing decisions.
Apakah Modal Minimum dan Media Sosial Berperan dalam Keputusan Investasi Generasi Z Kota Tangerang AR, Khorida; Suharti, Eni; Sulhendri, Sulhendri
Journal of Accounting and Finance Management Vol. 6 No. 3 (2025): Journal of Accounting and Finance Management (July - August 2025)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v6i3.2318

Abstract

Trend investasi di pasar modal oleh generasi Z mulai ramai, padahal diketahui bahwa generasi Z adalah generasi yang pada tahun ini paling tua berumur 28 tahun dan paling muda berumur 13 tahun, dimana dengan umur tersebut kemampuan ekonomi belum mapan. Namun dengan adanya minimal modal yang disetor dan massif nya media sosial menjadi dalam memberikan informasi di duga menjadi penyebab meningkatnya minat investasi pada generasi Z. Sasaran dari penelitian ini adalah untuk mengetahui apakah minimum modal dan media sosial mampu mempengaruhi Keputusan berinvestasi generasi Z di kota Tangerang.Penelitian menggunakan data primer berupa quesionare dengan sample sebanyak 97 responden yang didapatkan dari hasil pengambilan sample menggunakan rumus lameshow dan data diolah menggunakan Smart PLS 3. Hasil riset menyatakan bahwa modal minimum memiliki efek positif terhadap keputusan berinvestasi  dan Media sosial memiliki dampak yang signifikan positif terhadap Keputusan berinvestasi generasi Z di kota Tangerang. Dengan adanya modal yang minimum membantu generasi Z untuk dapat ikut serta didalam menempatkan dananya sesuai dengan kemampuan financial yang dimiliki didukung dengan peran media sosial dalam mengedukasi generasi Z tentang investasi pasar modal menyebabkan keinginan berinvestasi meningkat di kalangan generasi Z, dimana diketahui bahwa generasi Z adalah pengguna media sosial yang aktif.
Peran Serta Masyarakat dalam Pengelolaan Lingkungan Hidup di Kelurahan Sepatan Siregar, Indra Gunawan Siregar; Furqon, Wahyul; Rosidi NH, Imron; AR, Khorida; Fahreja , Mohamad Rizky Fahreja
Jurnal Pengabdian Masyarakat Nian Tana Vol. 3 No. 4 (2025): Oktober: JPMNT : JURNAL PENGABDIAN MASYARAKAT NIAN TANA
Publisher : Fakultas Ekonomi & Bisnis, Universitas Nusa Nipa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59603/jpmnt.v3i4.1020

Abstract

This Community Service (PKM) activity was carried out by lecturers and students with the aim of increasing public awareness in environmental management through understanding and implementing relevant Regional Regulations (PERDA) that apply in Sepatan Village, namely Tangerang Regency PERDA number 1 of 2023. The main problem faced was the low level of community participation in preserving the environment, caused by a lack of understanding of the regulations and minimal outreach regarding the legal consequences and collective benefits of complying with PERDA. The activity implementation methods included outreach, group discussions, and direct community mentoring. Outreach aimed to provide an understanding of the contents of PERDA on the environment, while group discussions encouraged interaction and the exchange of experiences among residents in implementing these regulations. The mentoring focused on simple practices, such as household waste management, reforestation, and reducing the use of single-use plastics. The results of the activity demonstrated increased public knowledge of environmental laws and a growing collective awareness to play an active role in maintaining environmental cleanliness and sustainability. Furthermore, this activity also fostered a shared commitment to supporting the sustainable implementation of PERDA. Thus, this PKM emphasizes that regional regulations (PERDA) can function as an effective educational and regulatory instrument to build public awareness and participation in environmental management.
DETERMINAN STRUKTUR MODAL PADA BANK PERKREDITAN RAKYAT DI TANGERANG TAHUN 2013 - 2017 Ar, Khorida; Utomo, Eko Narto
Jurnal Ilmu Manajemen dan Akuntansi Terapan Vol. 10 No. 2 (2019): Jurnal Ilmu Manajemen dan Akuntansi Terapan
Publisher : Sekolah Tinggi Ilmu Ekonomi Totalwin

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (415.562 KB) | DOI: 10.36694/jimat.v10i2.198

Abstract

This study aims to examine the effect of Current Ratio (CR), Fixed Assets (FA) and Tax on Debt to Equity Ratio (DER) of BPR Companies in Tangerang which are listed on the Indonesia Stock Exchange in 2013 to 2017. Data analysis techniques used in research this is a panel data regression model using E-Views software. The test results prove that CR (X1) has no effect on DER with a statistical t value of -1.668155 0.05. FA (X2) has a negative effect on DER with a t-value of -2.902127> t-table 1.97824. and a probability value of 0.0045 0.05. To find out the effect together, the F test is used where the results of CR, FA and Tax simultaneously affect the DER as indicated by an F statistic of 3.027314> F-table of 2.44 and an F-statistic probability value of 0.000019 <0.05, with a magnitude of the simultaneous effect of 45.53% can be seen from the R-squared value. While the remaining 54.47% is explained by other variables not examined.
Co-Authors Devianti, Reinna Fahreja , Mohamad Rizky Fahreja Febriyanti, Yuri Furqon, Wahyul Miftahul Jannah Muljadi Muljadi Nurhaeni, Siti Putri, Atika Meliana Raharjo, Teguh Rohmansyah, Budi Rosidi NH, Imron Siregar, Indra Gunawan Siregar, Indra Gunawan Siregar Suharti, Eni Sulhendri, Sulhendri Utomo, Eko Narto Vivin Hanitha Zatira, Dhea