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PRIVATISASI DAN DAMPAKNYA TERHADAP KINERJA KEUANGAN BADAN USAHA MILIK NEGARA (BUMN) DI BURSA EFEK INDONESIA Armereo, Crystha; Fitri Rahayu, Pipit; Basri, Hisbullah
Jemasi: Jurnal Ekonomi Manajemen dan Akuntansi Vol 16 No 2 (2020): Jemasi: Jurnal Ekonomi Manajemen dan Akuntansi
Publisher : Fakultas Ekonomi Universitas IBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35449/jemasi.v16i2.143

Abstract

This research aims to determine the impact of privatization on the financial performance of State-Owned Enterprises (SOEs) in the Indonesia Stock Exchange. This type of research is comparative, data sources using secondary data with data collection techniques using documentation and literature studies.The population in this research is all State-Owned Enterprises (SOEs) that have been privatized in IDX. The sampling method uses purposive sampling with 5 companies. Data analysis techniques using normality testing, independent sample T-test, and Wilcoxon test. The results showed that there was a difference in the financial performance of SOES after privatization was seen from the ratio of solvency, activity, and solvency with significance values of 0.030, 0.170, and 0.001. Whereas if viewed from the liquidity ratio, the privatization does not give the difference in the financial performance of the State-Owned Enterprises (SOEs) in IDX with a significance value of 0.088. This insulation also finds that privatization has a bad impact on the performance of State-Owned Enterprises (SOEs) from profitability and activity ratios, but has a good impact when viewed from the ratio of solvency and liquidity.
Pelatihan Aplikasi Mendeley untuk Penulisan Tugas Akhir dan Skripsi pada Mahasiswa Universitas Tridinanti Annisa Fitri, Nuri; Basri, Hisbullah; Gustina, Dewi; Morisca Praja, Adinda
FORDICATE Vol 3 No 1 (2023): November 2023
Publisher : Universitas Multi Data Palembang, Fakultas Ilmu Komputer dan Rekayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35957/fordicate.v3i1.6497

Abstract

Tujuan dari kegiatan pengabdian ini adalah meningkatkan keterampilan dan efisiensi mahasiswa dalam mengelola referensi dan literatur untuk penulisan tugas akhir dan skripsi. Melalui pelatihan ini, mahasiswa akan belajar cara menggunakan Mendeley, sebuah aplikasi untuk mengumpulkan, mengatur, dan mengutip sumber secara efektif. Selain itu, membantu mahasiswa memahami pentingnya penulisan yang akurat dan sesuai dengan standar akademik. Mengenalkan mereka pada praktik yang baik dalam penulisan daftar pustaka dan pengutipan. Pelatihan ini akan membantu mencegah plagiarisme dan membangun keterampilan literasi informasi yang kuat. Pelatihan ini dilakukan secara tatap muka dan diikuti oleh mahasiswa yang akan menyusun tugas akhir. Para peserta mahasiswa sangat antusias mengikuti pelatihan ini. Harapan setelah pelatihan ini adalah dapat meningkatkan kualitas karya ilmiah mahasiswa dengan langsung mempraktekannya. Dengan demikian, mahasiswa akan mampu menghasilkan tugas akhir dan skripsi yang lebih bermutu.
Sekolah Pasar Modal Untuk Negeri Bersama Warga Kecamatan Air Kumbang Fitri, Nuri Annisa; Yulistarini, Dian; Basri, Hisbullah; Juliansyah, Roni
ALMUJTAMAE: Jurnal Pengabdian Masyarakat Vol. 4 No. 3 (2024): Desember
Publisher : Universitas Djuanda Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30997/almujtamae.v4i3.15468

Abstract

Kegiatan Pengabdian kepada Masyarakat (PkM) dengan tema Penyuluhan mengenai Sekolah Pasar Modal Untuk Negeri Bersama Warga Kecamatan Air Kumbang ini bertujuan untuk membuka pemikiran serta mematahkan stigma negatif tentang investasi. Kegiatan PkM ini juga sekaligus menghimbau para warga untuk tidak mengikuti investasi bodong atau bermain slot. Kegiatan ini dilaksanakan di Kantor Camat Air Kumbang pada bulan Agustus 2024. Penyuluhan menjadi metode yang dipilih pada kegiatan PkM ini. Hasil kegiatan ini dapat disimpulkan bahwa setelah mengikuti penyuluhan, para peserta mulai terbuka dengan investasi di Pasar Modal. Mereka juga bisa membedakan bagaimana perbedaan memilih investasi yang benar dan salah. Selain itu, mereka juga memahami bahwasanya investasi tidak hanya sekedar keuntungan saja namun bisa juga rugi, memahami teknik dasar dalam memilih Perusahaan yang sehat sebelum membeli saham Perusahaan tersebut. Stigma negatif mengenai memulai investasi butuh dana yang besar menjadi terpatahkan. Disini, Perusahaan sekuritas memberikan kemudahan bagi peserta yang ingin memulai investasi dengan dana yang terjangkau melalui Unanti. Pada akhir kegiatan, tercatat 3 peserta yang melakukan pembukaan rekening sekuritas dan dipandu langsung dari pihak Perusahaan Sekuritas.
The Influence Of Leadership Style On Employee Performance With Work Discipline As An Intervening Variable At PT. Bank Syariah Indonesia Kanca Palembang Fitri, Nuri Annisa; Basri, Hisbullah; Arifin, Firmansyah
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 13 No 1 (2025): Januari
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v13i1.6726

Abstract

This study aims to determine the effect of leadership style on employee performance with work discipline as an intervening variable at PT. Bank Syariah Indonesia (Persero) Tbk. Palembang Branch Office. The data in this study are primary data in the form of questionnaires. Respondents in this study were employees at PT. Bank Syariah Indonesia (Persero) Tbk. Palembang Branch Office. The respondents of this study were 26 employees of PT. Bank Syariah Indonesia Kanca Palembang. This study uses two test methods, namely simple regression analysis and Path Analysis (Sobel Test). The results of the study show that leadership style has no effect on employee performance. Based on the calculated t value and significance value: it is known that the t value is 0.344 and the significance value is 0.734 > 0.05. That is, the first hypothesis is rejected. Furthermore, Leadership Style has no effect on Employee Performance with Work Discipline as an Intervening Variable. The results of the Sobel Test show that the a value is 0.073, the b value is 0.922, the Sa value is 0.213, the Sb value is 0.120. The value of the Statistical Test is 0.432 and the P-Value is 0.732. That is, the second hypothesis is rejected.
FACTORS INFLUENCING STUDENTS’ PERCEPTIONS OF TAX EVASION Nuri Annisa Fitri; Basri, Hisbullah; Arifin, Firmansyah
Jurnal Ilmiah Akuntansi, Manajemen dan Ekonomi Islam (JAM-EKIS) Vol. 8 No. 2 (2025): Jurnal Ilmiah Akuntansi, Manajemen, dan Ekonomi Islam (JAM-EKIS)
Publisher : Universitas Muhammadiyah Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36085/jamekis.v8i2.7542

Abstract

This study aims to determine and analyze how Tax Sanctions and Justice affect Student Perceptions of Tax Evasion. This study has two independent variables, namely tax sanctions and tax justice and one dependent variable, namely student perceptions of tax evasion. The population in this study were active students at the Faculty of Economics and Business, Tridinanti University. S1 Accounting Study Program, S1 Management and D3 Finance and Banking. The sample in this study was determined by using the convenience sampling technique, meaning that the sample was selected based on the ease of obtaining data. The number of samples in this study was 128 people. The research data is in the form of primary data in the form of a questionnaire. The questionnaire was distributed online to students via google form. The results of the questionnaire were processed using IBM SPSS Statistics 20 software. Based on the results of the hypothesis test, it can be said that the first hypothesis, the t-test sig. value is 0.034 <0.05. This means that the independent variable of tax sanctions (X1) has a significant effect on the dependent variable of tax evasion (Y). The second hypothesis, the t-test sig. value is 0.001 < 0.05. This means that the independent variable of tax justice (X2) has a significant effect on the dependent variable of tax evasion (Y). The third hypothesis, the sig. F value is 0.000 < 0.05. This means that tax sanctions and tax justice have an effect on tax evasion