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All Journal Jurnal Ekonomi, Bisnis dan Kewirausahaan (JEBIK) International Journal of Islamic Economics and Finance (IJIEF) International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Jurnal Altifani Penelitian dan Pengabdian kepada Masyarakat Journal of Accounting Research, Utility Finance and Digital Assets (JARUDA)
Muchtar, Darmawati
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Religion Humanities Computer Science & IT Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Nursing Public Health Social Sciences

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The Role of Halal Awareness on the Relationship between Religiosity and Halal Purchase Intention Albra, Wahyuddin; Muchtar, Darmawati; Nurlela, Nurlela; Muliani, Muliani; Safitri, Risna; Nisa, Fitria Zaitun
International Journal of Islamic Economics and Finance (IJIEF) Vol 6, No 2 (2023): IJIEF Vol 6 (2), July 2023
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/ijief.v6i2.16685

Abstract

This study aims to investigate the effect of religiosity and halal awareness on halal purchase intention and analyze the mediating effect of halal awareness on the relationship between religiosity and halal purchase intention. The cluster sampling method was employed to select the sample size, and the total sample was 400 respondents from three regions of Aceh Province. This study used Structure Equation Modeling (SEM) AMOS to predict a set of indicators of latent variables constructed by several dimensions and indicators, i.e., religiosity was measured by ritual, ideology, intellectual, passion, and consequential dimensions, while halal awareness was determined by five indicators, as well as halal purchase intention. The validity and reliability were tested, and all the latent constructs had a good discriminant validity value. Additionally, the full model after modification was utilized to raise the Goodness of Fit (GOF). The results demonstrated that religiosity positively and significantly affected halal awareness. Similarly, religiosity and halal awareness positively and significantly affected halal purchase intention. It indicates that increasing religiosity and halal awareness enhance interest in buying halal food. It can be concluded that religiosity and awareness are vital indicators in explaining the increasing interest in buying halal products. Moreover, the mediating effect results uncovered a partial mediation of halal awareness on the relationship between religiosity and halal purchase intention. It implies that halal awareness has an essential role in mediating this relationship.
Penyusunan Anggaran Berbasis Kinerja dan Pertanggunggajawaban Dana Desa Muchtar, Darmawati; Ben Saadi, Iswadi; Husein, Ratna; Sari, Khotifah; Nisa, Fitria Zaitun
Jurnal Altifani Penelitian dan Pengabdian kepada Masyarakat Vol. 4 No. 2 (2024): Maret 2024 - Jurnal Altifani Penelitian dan Pengabdian kepada Masyarakat
Publisher : Indonesian Scientific Journal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59395/altifani.v4i2.509

Abstract

Kegiatan ini bertujuan untuk memberikan bimbingan teknis kepada aparatur Desa atau disebut Gampong Paya Gaboh Kecamatan Sawang Kabupaten Aceh Utara tentang mekanisme penyusunan anggaran berbasis kinerja dan pertanggung jawaban kegiatan anggaran dana desa. Permasalahan yang terjadi adalah kemampuan sistem perencanaan penyusunan anggaran berbasis kinerja masih rendah, manajemen keuangan desa yang belum tertata dengan baik, dan aparatur gampong yang belum memahami dengan baik mekanisme pertanggungajawaban kegiatan anggaran. dan cara membuat laporan pertanggung jawaban dengan tingkat transparansi dan akuntabilitas yang tinggi. Bimbingan teknis ini dilaksanakan selama dua hari. Tahapan pelaksanaan bimbingan teknis mencakup identifikasi masalah dan penyelesaian masalah yang dihadapi mitra serta evaluasi hasil pelaksanaan. Hasil pelaksanaan bimtek ini telah memberikan pengaruh terhadap peningkatan kemampuan Aparatur Gampong dalam penyusunan anggaran berbasis kinerja dan pertanggungjawaban dana desa. Kegiatan ini juga memberikan dampak bagi perbaikan berbagai kegiatan Desa atau Gampong di masa yang akan dating.
RELATIONSHIPS BETWEEN PROFITABILITY AND FIRM VALUE OF MANUFACTURING COMPANIES IN INDONESIA: THE QUANTILE REGRESSION APPROACH Muchtar, Darmawati; Rizqon Halal Syah Aji
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 2 No. 3 (2024): January
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/jaruda.v2i3.132

Abstract

This study is attempting to examine the relation of variables using quantile regression approach. This study investigates the relationships between profitability and firm value of manufacturing companies in Indonesia by take into consideration of lagged firm performance ROA(-1) and Tobin’s Q(-1). The profitability measured by return on asset (ROA) and Tobin’s Q is as the firm value. The data of this study retrieved from Indonesia Stock Exchange (IDX) with purposive sample of 110 companies was selected for the period of 2010 to 2019. This study used two sets of quantiles regression (QREGs): 1) A set of additive quantiles regression of ROA on ROA(-1) and Tobin’s Q(-1), and 2) A set of interaction QREGs of ROA on ROA(-1), Tobin’s Q(-1) and ROA(-1)*Tobin’s Q(-1). The results find that all independent of each QREGs are jointly significant. This implies that ROA(-1) has positive significant effect on ROA, adjusted for Tobin’s Q(-1), based on each additive QREG( for = 0.1 to 0.9 at 1 percent level. Moreover, the effects of Tobin’s Q(-1) on ROA, adjusted for ROA(-1), in the nine QREGs has positive significant at 5 percent level, in the QREG(0.9). As well as the Tobin’s Q (-1) has positive significant adjusted effect on ROA, in the two QREG(0.3) and QREG(0.8). Lastly, based on the interaction QREG, ROA(-1) and ROA(-1) interact with Tobin’s Q(-1) also are jointly significant, which shows the effect of ROA(-1) is increasing with increasing scores of Tobin’s Q(-1). This indicates that last year profitability and firm value seems to have effect on current year performance.
CORPORATE GOVERNANCE, INSTITUTIONAL OWNERSHIP, FREE CASH FLOW AND INVESTMENT EFFICIENCY: EVIDENCE OF INDONESIAN AGRICULTURE FIRM Muchtar, Darmawati; Bensaadi, Iswadi; Husein, Ratna; Abdul Gani, Azhari
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 1 No. 2 (2021): December
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (370.51 KB) | DOI: 10.54443/ijebas.v1i2.106

Abstract

The purpose of this study is to examine the determinants of investment efficiency with focuses on corporate governance, ownership structure, audit committee and free cash flow as the main factor. The 17 firms of Agriculture sector were selected as the sample from 2007 to 2019, hence this study have an unbalance panel data with total of 178 observations. The listed firm of Agriculture sector still slightly compared to others sectors in Indonesia Stock Exchange. Panel fixed effect model estimation was employed to test the relationship and hypotheses developed. The results show that board size has positive and significant effect on investment efficiency and contrary result to board of commissioners, it has negative insignificant. This indicates that large board size lead to increase the investment decision at optimal level. Moreover, the Audit committee and institutional ownership seem to have negative effect and significantly on investment efficiency. This means that when firms increase the number of audit committee and also the portion of share is owned by institution would lead to decrease investment efficiency. However, free cash flow have positive and significantly affect investment efficiency. This finding supports the expected hypothesis, which is increase the FCF lead to increase the investment efficiency and in this case, the managers act to maximize the firm value.
THE MARKET VALUE OF NON-FAMILY FIRMS: A STUDY ON OWNERSHIP CONCENTRATION, FINANCIAL POLICY, AND PROFITABILITY Muchtar, Darmawati; Alias, Norazlan; Bensaadi, Iswadi
Jurnal Ekonomi Bisnis dan Kewirausahaan Vol 12, No 1 (2023): Jurnal Ekonomi Bisnis dan Kewirausahaan (JEBIK)
Publisher : Fakultas Ekonomi dan Bisnis, UNTAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26418/jebik.v12i1.59559

Abstract

This study investigates the market valuation effect of ownership concentration, financial policy, and profitability in a sample of 109 non-family from 2012 to 2019. We used balance panel data to investigate the market values and possible effects of the variables identified using the General Method of Moment (GMM) estimator. The market value is dynamic, which means that last year's market value significantly affects the current market value. Even though the majority shareholder is not a family member, the ownership concentration still has a significant negative effect on the market value. The financial decision shows that leverage has a positive and significant effect. At the same time, investment and dividend policy seems to have a negative effect on market value, although the investment is insignificant. Lastly, profitability has positive and significant effects on market value. This study contributes to non-family firm literature and provides new empirical findings and policy implications for regulators to enhance the market value. JEL: G11, G30, G32.
Co-Authors Abdul Gani, Azhari Alias, Norazlan Ben Saadi, Iswadi Bensaadi, Iswadi Husein, Ratna Muliani Muliani, Muliani Nisa, Fitria Zaitun Nurlela Nurlela Rizqon Halal Syah Aji Safitri, Risna Sari, Khotifah Wahyuddin Albra, Wahyuddin