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DETERMINANTS OF BOND RATING [CASE STUDY ON CONSUMER FINANCE COMPANIES OF INDONESIA STOCK EXCHANGE IN 2018 PERIOD Hafidania, Rahmi; Hakiman, Hakiman
Dinasti International Journal of Digital Business Management Vol. 1 No. 5 (2020): Dinasti International Journal of Digital Business Management (August - Septembe
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31933/dijdbm.v1i5.475

This study aims to analyze the determinants of bond rating for case studies on consumer finance companies listed on the IDX. The factors studied are firm size, liquidity, profitability, leverage, and growth. The sample collection technique uses a purposive sampling method. The data used descriptive statistical analysis with total 22 sample companies. Data analysis uses multiple linear regression analysis. The results showed that firmsize and liquidity had a significant positive effect, while the leverage had a negative effect on bond rating. Profitability and growth had no effect on bond rating. The implication of this study is that investors can make information related to bond rating as one of the references before making an investment and to minimize the risk of default. In order for bonds to remain competitive and attractive to investors, companies need to improve company performance and bond rating. In addition, companies also need to increase assets and strengthen capital for business turnover. These ways have been proven affecting the company's obligation rating. For further study, it is expected to be able to test other variables that are determinants of bond rating because the coefficient of determination of this study is 63.70%, which means the remaining 36.30% bond rating are influenced by factors outside this study.

Determinants of Bank Performance through Camel Ratio, Digitalization, and Bank Size Kayani, Indah; Hakiman, Hakiman
Devotion : Journal of Research and Community Service Vol. 4 No. 10 (2023): Devotion: Journal of Research and Community Service
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/devotion.v4i10.573

In general, this research aims to analyze the effect of CAMEL’s factors, namely BOPO, CAR, NPL, and LDR on the bank's financial performance. As well as the external factors of Digitalization and Bank Size on the bank's financial performance. In this case, the bank's financial performance is proxied by ROA. The population in this study are conventional banks registered with the Financial Services Authority totaling 107 banks. The sampling technique used purposive sampling with a total sample of 10 banks that met the criteria. The approach used is panel data regression with a random effect model as the best model. Data analysis software uses E-Views 12. The results of this study found that BOPO and CAR have a negative effect on financial performance. LDR, Digitization, and Bank Size each have a positive effect on financial performance. But, NPL does not affect bank performance. From these results, banks are expected to be able to improve financial performance and bank management performance so that creditors have a good perception of bank performance in the future. And must be able to maintain the soundness of the bank by considering all possible risks that will arise. In research, bank digitization has shown quite good results. However, banks must continue to innovate on digital banking while continuing to be accompanied by an increase in the number of customers and pay attention to the infrastructure costs of digitalization.

THE EFFECT OF MACROECONOMIC FACTORS ON THE NUMBER OF CORPORATE SUKUK OFFERS IN INDONESIA Ependi, Haerul; Hakiman Thamrin
Dinasti International Journal of Economics, Finance & Accounting Vol. 1 No. 4 (2020): Dinasti International Journal of Economics, Finance & Accounting (September - O
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v1i4.532

This study aims to analyze the effect of macroeconomics factors on corporate sukuk in Indonesia in the short and long term. The independent variable is Inflation, Economics Growth, Total Money Supply, Foreign Exchange Rate and Bank Indonesia (BI) Rate. Whereas the dependent variable is the number of sukuk corporations offered. The results of this study indicate that the Inflation, Economics Growth, Total money supply, and BI Rate have no significant effect on the number of corporate sukuk offered. While Foreign Exchange Rate has significant effect on the amount of corporate sukuk that offered. In the short term period, the total money supply has significant influence on the number of sukuk corporations offered while the rest have no significant effect

DETERMINANT FACTOR OF INTERNAL DIVIDEND PAYOUT RATIOS ON STATE OWNED ENTERPRISE Priyantara, Eko; Thamrin, Hakiman
Dinasti International Journal of Economics, Finance & Accounting Vol. 1 No. 5 (2020): Dinasti International Journal of Economics, Finance & Accounting (November - De
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v1i5.620

These research aim to examine those impact from Growth, Firm Size, Return on Assets and Debt to Equity Ratio towards dividend policy of State-Owned Enterprises during period 2016-2018 with 46 BUMN as the research sample. In this research, the independent variables were Growth, Firm Size, Return on Assets and Debt to Equity Ratio, while the dependent variable was Dividend Payout Ratio. The results from these research found that Growth, Firm Size, Return on Assets and Debt to Equity Ratio simultaneously influence Dividend Payout Ratio of 87.71%. Return on Assets and Debt to Equity Ratio had significant negative impact on Dividend Payout Ratio, while Growth and Firm Size did not have an impact on Dividend Payout Ratio.

The Effect of Inventory Management on Company Value (Empirical Study on Food and Beverage Sub-Sector Companies Listed on the Indonesia Effek Exchange in 2020-2023) Devi Fuspanita; Hakiman Thamrin
Indonesian Journal of Business Analytics Vol. 4 No. 4 (2024): August 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijba.v4i4.11167

The purpose of this study is to test and analyze the influence of "Inventory Management" on Company Value, which is calculated using PBV. Inventory management is calculated using RMC, WIPC, FGC, INVTC. The research was conducted on F&B companies listed on the Indonesia Effek Exchange (IDX) with the period 2020-2023 using quarterly data. The method used by the Data Regression Panel. The results of the study showed that Inventory Management had an effect on PBV, and the RCM variable had an effect on PBV. Meanwhile, the variables of WIPC, FGC, INVTC had no effect on PBV.

KESENJANGAN PRAKTIK DAN REKONSTRUKSI PAI INKLUSIF BAGI ANAK BERKEBUTUHAN KHUSUS Rahmayani, Della; Khoironi, Muhammad Hazib; Hudha, Annisa Sandy; Ibrahim, Syahru Fajar; Hakiman, Hakiman
TEACHING : Jurnal Inovasi Keguruan dan Ilmu Pendidikan Vol. 5 No. 4 (2025)
Publisher : Pusat Pengembangan Pendidikan dan Penelitian Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51878/teaching.v5i4.10250

ABSTRACT This study is grounded in the persistent mismatch between conceptual frameworks and the actual implementation of Islamic Religious Education (PAI) for students with special needs within inclusive education systems. It aims to identify the nature of this gap while formulating a more responsive learning approach grounded in Islamic values. The research employs a qualitative approach using library research by examining scholarly articles, academic books, and relevant policy documents. Data were analyzed through thematic analysis, involving processes of selection, coding, categorization, and interpretation to uncover key implementation patterns. The findings reveal three main issues: limited teacher competence in managing inclusive learning, suboptimal use of adaptive instructional strategies, and weak collaboration among stakeholders in supporting educational services. Additionally, the tendency toward uniform teaching practices hinders the fulfillment of individual learners’ needs. Based on these findings, the study emphasizes that the development of inclusive PAI requires an integrative learning model that combines differentiated, multisensory, and collaborative approaches within a unified framework. This model is grounded in the principles of justice, equality, and compassion as core values in the learning process. Therefore, the proposed approach is expected to foster more adaptive, humanistic, and sustainable educational practices. ABSTRAK Penelitian ini berangkat dari masih adanya ketidaksesuaian antara kerangka konseptual dan praktik pembelajaran Pendidikan Agama Islam (PAI) bagi anak berkebutuhan khusus dalam sistem pendidikan inklusif. Studi ini bertujuan mengidentifikasi bentuk kesenjangan tersebut sekaligus merumuskan pendekatan pembelajaran yang lebih responsif berbasis nilai keislaman. Penelitian menggunakan pendekatan kualitatif melalui library research dengan menelaah berbagai artikel ilmiah, buku akademik, dan dokumen kebijakan yang relevan. Data dianalisis menggunakan thematic analysis melalui proses seleksi, pengodean, pengelompokan, dan penarikan makna untuk menemukan pola utama implementasi.Hasil kajian menunjukkan tiga temuan pokok, yaitu keterbatasan kompetensi guru dalam mengelola pembelajaran inklusif, belum optimalnya penggunaan strategi pembelajaran adaptif, serta lemahnya kolaborasi antar pemangku kepentingan dalam mendukung layanan pendidikan. Selain itu, praktik pembelajaran yang masih cenderung seragam menjadi faktor yang menghambat pemenuhan kebutuhan individual peserta didik. Berdasarkan temuan tersebut, penelitian ini menegaskan bahwa pengembangan PAI inklusif memerlukan model pembelajaran yang mengintegrasikan pendekatan diferensiatif, multisensori, dan kolaboratif dalam satu kerangka yang utuh. Model ini berlandaskan nilai keadilan, kesetaraan, dan kasih sayang sebagai prinsip utama dalam proses pembelajaran. Dengan demikian, pendekatan yang dihasilkan diharapkan mampu mendorong terwujudnya layanan pendidikan yang lebih adaptif, humanis, dan berkelanjutan.

Instructional Methods Applied by Visually Impaired Teachers in Teaching Students with Intellectual Disability Hakiman, Hakiman
TADRIS: Jurnal Pendidikan Islam Vol 15 No 1 (2020)
Publisher : State Islamic Institute of Madura

AbstractThis study aims at investigating the instructional methods applied by the Islamic religious education teacher with visual impairment in teaching the students with mild and moderate intellectual disability.This study is a qualitative descriptive research. The data were collected through in-depthinterview, observation and documentation techniques. Triangulation is used as the technique to facilitate the validation of data, including the methods, sources and theories. Meanwhile, the data analysis technique includes data reduction, data display and conclusion drawing.The findings of this study reveal that in the learning activities, the visual impaired teacher uses several methods, including lecture method, discussion method, demonstration method, and assignment method on students with mild intellectual disability. Meanwhile, the methods used on students with moderate intellectual disability include lecture method, discussion method, storytelling method, demonstration method and drilling method. The process is equipped with learning media, including audio-visual media, screen reader technology, printouts in which self-helped students also provide assistance to the teacher.This study describes the learning process of Islamic religiouseducation conducted by visually impaired teacherand it is expected that the findings will provide insight and input for teachers in teaching students with intellectual disabilities both in schools for special needs and similar inclusive schools. Keywords: Methods, Visually Impaired Teachers, Intellectually Disability, Islamic Religious Education

KONSEP GOOD GOVERNANCE PADA MASA KHULAFAUR RASYIDIN: RELEVANSI DENGAN PRAKTIK PENDIDIKAN DEMOKRASI INDONESIA Nurwahyuningsih, Rahma; urniawati, Septian Dwi; Ayu, Defita Diah; Rohmah, Isnaini A Sifa; A.Q.J., Muh.Muhyihuddin; Hakiman, Hakiman
EDUCATIONAL : Jurnal Inovasi Pendidikan & Pengajaran Vol. 5 No. 4 (2025)
Publisher : Pusat Pengembangan Pendidikan dan Penelitian Indonesia (P4I)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51878/educational.v5i4.10258

ABSTRACT This study is grounded in the ongoing challenges facing the quality of democracy in Indonesia, particularly weaknesses in accountability, transparency, and justice within governance practices. It aims to re-examine the leadership values of the Khulafaur Rasyidin and assess their relevance within the framework of contemporary good governance. The research employs a qualitative approach with a historical-comparative design, drawing on classical Islamic sources especially the works of al-Tabari as well as recent scholarly literature on governance. The analysis is conducted through systematic stages, including data selection, thematic categorization, and comparative interpretation between historical practices and the realities of Indonesian democracy. The findings reveal that governance practices during the era of the Khulafaur Rasyidin embodied key principles of good governance, such as participatory decision-making through shura, leadership accountability, transparency in public resource management, equitable law enforcement, and a strong orientation toward social justice. These results indicate that such values are not merely historical but remain conceptually and practically relevant in addressing contemporary democratic challenges. Theoretically, this study contributes by proposing an integrative framework that bridges Islamic ethical leadership values with modern governance systems. Practically, the internalization of these moral and spiritual values has the potential to strengthen leadership integrity, enhance public trust, and promote more participatory, transparent, and sustainable governance. ABSTRAK Penelitian ini berangkat dari problem kualitas demokrasi di Indonesia yang masih menghadapi kelemahan pada aspek akuntabilitas, transparansi, dan keadilan dalam tata kelola pemerintahan. Studi ini bertujuan mengkaji kembali nilai-nilai kepemimpinan pada masa Khulafaur Rasyidin serta menilai relevansinya dalam kerangka good governance kontemporer. Pendekatan yang digunakan adalah kualitatif dengan desain historis-komparatif melalui penelaahan literatur klasik Islam, khususnya karya al-Tabari, serta kajian ilmiah mutakhir terkait tata kelola pemerintahan. Analisis dilakukan secara bertahap melalui seleksi data, pengelompokan tematik, dan interpretasi komparatif antara praktik historis dan realitas demokrasi Indonesia. Hasil penelitian menunjukkan bahwa praktik pemerintahan pada masa Khulafaur Rasyidin merefleksikan prinsip-prinsip utama good governance, seperti partisipasi berbasis shura, akuntabilitas kepemimpinan, keterbukaan pengelolaan publik, penegakan hukum yang setara, serta orientasi pada keadilan sosial. Temuan ini menegaskan bahwa nilai-nilai tersebut tidak hanya memiliki dimensi historis, tetapi juga relevan secara konseptual dan aplikatif dalam menjawab tantangan demokrasi modern. Secara teoretis, penelitian ini berkontribusi dengan menawarkan kerangka integratif antara nilai etis kepemimpinan Islam dan sistem tata kelola modern. Secara praktis, internalisasi nilai moral-spiritual tersebut berpotensi memperkuat integritas kepemimpinan, meningkatkan kepercayaan publik, serta mendorong terwujudnya tata kelola pemerintahan yang lebih partisipatif, transparan, dan berkelanjutan.

DESENTRALISASI KEKUASAAN DAN KEBERLANJUTAN PERADABAN: STUDI HISTORIOGRAFIS ATAS DINASTI-DINASTI ISLAM TIMUR Latifa, Azzahra Sindhi; Manshur, Hamim Sirojuddin Al; Sari, Fina Thazha Eka; Imamma, Arifah Nur; Istiqomah, Aginra Falah; Hakiman, Hakiman
ACADEMIA: Jurnal Inovasi Riset Akademik Vol. 5 No. 4 (2025)
Publisher : Pusat Pengembangan Pendidikan dan Penelitian Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51878/academia.v5i4.10257

ABSTRACT The post-Abbasid period is often framed as a phase of decline due to the weakening of political authority in Baghdad. However, this perspective does not fully capture the dynamics in the eastern regions, which in fact experienced significant developments across various domains. This study aims to examine the role of political decentralization as a transformative mechanism that sustained the continuity of Islamic civilization during this period. It employs a qualitative approach based on library research, utilizing a historiographical-critical analysis of recent academic sources. The focus is placed on the dynamics of regional dynasties in the eastern Islamic world that contributed to changes in political, intellectual, and cultural structures. The findings indicate that the decline of central authority did not lead to stagnation, but instead facilitated the emergence of new centers that were active in advancing knowledge, economic activity, and religious life. Decentralization enabled a balance between political authority and religious legitimacy, while also expanding intellectual networks through local patronage and cultural adaptation. These findings suggest that the post-Abbasid period is more appropriately understood as a phase of adaptive transformation, characterized by the restructuring of power, diversification of civilizational centers, and socio-cultural integration. Accordingly, this study contributes to strengthening a resilience perspective in Islamic historiography, emphasizing continuity rather than decline. ABSTRAK Periode pasca-kejayaan Abbasiyah sering diposisikan sebagai fase kemunduran akibat meredupnya otoritas politik di Baghdad. Perspektif tersebut belum sepenuhnya menjelaskan dinamika di kawasan Timur yang justru menunjukkan perkembangan signifikan dalam berbagai bidang. Penelitian ini bertujuan mengkaji peran desentralisasi kekuasaan sebagai mekanisme transformasi yang menopang keberlanjutan peradaban Islam pada periode tersebut. Penelitian menggunakan pendekatan kualitatif berbasis studi kepustakaan dengan analisis historiographical-critical terhadap berbagai sumber akademik mutakhir. Fokus kajian diarahkan pada dinamika dinasti-dinasti regional di kawasan Timur yang berkontribusi dalam perubahan struktur politik, intelektual, dan kultural. Hasil penelitian menunjukkan bahwa melemahnya pusat kekuasaan tidak mengakibatkan stagnasi, melainkan mendorong lahirnya pusat-pusat baru yang aktif dalam pengembangan ilmu pengetahuan, ekonomi, dan praktik keagamaan. Desentralisasi memungkinkan terbentuknya keseimbangan antara otoritas politik dan legitimasi religius, sekaligus memperluas jaringan keilmuan melalui patronase lokal dan adaptasi budaya. Temuan ini menegaskan bahwa periode pasca-Abbasiyah lebih tepat dipahami sebagai fase adaptive transformation yang ditandai oleh restrukturisasi kekuasaan, diversifikasi pusat peradaban, dan integrasi sosial-budaya. Dengan demikian, penelitian ini berkontribusi dalam memperkuat perspektif resilience dalam historiografi Islam yang menekankan kesinambungan, bukan kemunduran.

DESENTRALISASI KEKUASAAN DAN KEBERLANJUTAN PERADABAN: STUDI HISTORIOGRAFIS ATAS DINASTI-DINASTI ISLAM TIMUR Latifa, Azzahra Sindhi; Manshur, Hamim Sirojuddin Al; Sari, Fina Thazha Eka; Imamma, Arifah Nur; Istiqomah, Aginra Falah; Hakiman, Hakiman
ACADEMIA: Jurnal Inovasi Riset Akademik Vol. 5 No. 4 (2025)
Publisher : Pusat Pengembangan Pendidikan dan Penelitian Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51878/academia.v5i4.10257

ABSTRACT The post-Abbasid period is often framed as a phase of decline due to the weakening of political authority in Baghdad. However, this perspective does not fully capture the dynamics in the eastern regions, which in fact experienced significant developments across various domains. This study aims to examine the role of political decentralization as a transformative mechanism that sustained the continuity of Islamic civilization during this period. It employs a qualitative approach based on library research, utilizing a historiographical-critical analysis of recent academic sources. The focus is placed on the dynamics of regional dynasties in the eastern Islamic world that contributed to changes in political, intellectual, and cultural structures. The findings indicate that the decline of central authority did not lead to stagnation, but instead facilitated the emergence of new centers that were active in advancing knowledge, economic activity, and religious life. Decentralization enabled a balance between political authority and religious legitimacy, while also expanding intellectual networks through local patronage and cultural adaptation. These findings suggest that the post-Abbasid period is more appropriately understood as a phase of adaptive transformation, characterized by the restructuring of power, diversification of civilizational centers, and socio-cultural integration. Accordingly, this study contributes to strengthening a resilience perspective in Islamic historiography, emphasizing continuity rather than decline. ABSTRAK Periode pasca-kejayaan Abbasiyah sering diposisikan sebagai fase kemunduran akibat meredupnya otoritas politik di Baghdad. Perspektif tersebut belum sepenuhnya menjelaskan dinamika di kawasan Timur yang justru menunjukkan perkembangan signifikan dalam berbagai bidang. Penelitian ini bertujuan mengkaji peran desentralisasi kekuasaan sebagai mekanisme transformasi yang menopang keberlanjutan peradaban Islam pada periode tersebut. Penelitian menggunakan pendekatan kualitatif berbasis studi kepustakaan dengan analisis historiographical-critical terhadap berbagai sumber akademik mutakhir. Fokus kajian diarahkan pada dinamika dinasti-dinasti regional di kawasan Timur yang berkontribusi dalam perubahan struktur politik, intelektual, dan kultural. Hasil penelitian menunjukkan bahwa melemahnya pusat kekuasaan tidak mengakibatkan stagnasi, melainkan mendorong lahirnya pusat-pusat baru yang aktif dalam pengembangan ilmu pengetahuan, ekonomi, dan praktik keagamaan. Desentralisasi memungkinkan terbentuknya keseimbangan antara otoritas politik dan legitimasi religius, sekaligus memperluas jaringan keilmuan melalui patronase lokal dan adaptasi budaya. Temuan ini menegaskan bahwa periode pasca-Abbasiyah lebih tepat dipahami sebagai fase adaptive transformation yang ditandai oleh restrukturisasi kekuasaan, diversifikasi pusat peradaban, dan integrasi sosial-budaya. Dengan demikian, penelitian ini berkontribusi dalam memperkuat perspektif resilience dalam historiografi Islam yang menekankan kesinambungan, bukan kemunduran.

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