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All Journal EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Jurnal Kajian Akuntansi IJHCM (International Journal of Human Capital Management) Syntax Literate: Jurnal Ilmiah Indonesia Jurnal Manajemen Pendidikan dan Ilmu Sosial (JMPIS) Jurnal Muhammadiyah Manajemen Bisnis (JMMB) Governors Jurnal Indonesia Sosial Teknologi Innovative: Journal Of Social Science Research Enrichment: Journal of Multidisciplinary Research and Development International Journal of Educational Narratives Asian Journal of Social and Humanities Media Riset Bisnis Ekonomi Sains dan Terapan
Priharta, Andry
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Humanities Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Factors Affecting Profitability (Study On State-Owned Banks In Indonesia) Priharta, Andry; Gani, Nur Asni; Harun, Siti Hafnidar
GOVERNORS Vol. 3 No. 2 (2024): August-November 2024 Issue
Publisher : Yayasan Cita Cendekiawan Al Khwarizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/governors.v3i2.4314

Abstract

The research aims to determine the effect of Capital Adequacy Ratio, Non-Performing Loans, Loan to Deposit Ratio and Net Interest Margin on profitability as measured by ROA. The study was conducted at banks owned by the Government of the Republic of Indonesia or known as Bank BUMN (State-Owned Enterprises) which consists of four banks, namely Bank Mandiri (Bank Mandiri), Bank Rakyat Indonesia (BRI), Bank Negara Indonesia (BNI) and Bank Tabungan Negara (BTN). The method of the research was quantitative research, analysis secondary data. It was conducted from the financial reporting Bank BUMN period from 2011 to 2022. By multiple linear regression analysis, it was found that CAR has a significant negative effect, NPL has a significant negative effect, LDR has a significant positive effect, and NIM has a significant positive effect on profitability. Furthermore, the coefficient of determination shows that the model is able to explain 84.90% of the variation in the four dependent variables.
Analysis Of Financial Performance Of Muhammadiyah Aisyiyah Hospital In Jakarta Before And After The Covid-19 Pandemic Pantjatmono, Teguh; Priharta, Andry; Riyanti, Riyanti
GOVERNORS Vol. 3 No. 2 (2024): August-November 2024 Issue
Publisher : Yayasan Cita Cendekiawan Al Khwarizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/governors.v3i2.4316

Abstract

This study aims to analyze differences in the financial performance of the Muhammadiyah-Aisyiyah Hospital (RSMA) in Jakarta before and after the COVID-19 pandemic. Data was obtained from financial reports (2017Q1-2022Q4) which were analyzed using the ANOVA difference test. Based on the analysis and discussion, it was found that there was a significant difference in financial performance in the financial ratios of TATO and PBT, while the difference in DAR was not significant before and after the COVID-19 pandemic in the RSIJ Group. Apart from that, it was found that financial performance was better after the COVID-19 pandemic.This research provides practical insights for hospital managers and stakeholders in designing more effective policies for financial management during and after the pandemic. The increase in the Debt to Assets Ratio in several hospitals shows the need for better debt management strategies, while the decrease in the Total Assets Turnover Ratio emphasizes the importance of increasing the efficiency of assets use. The increase in Profit Before Tax in several hospitals indicates opportunities to increase profitability through appropriate management despite existing challenges. To improve the financial performance of Muhammadiyah private hospitals in DKI Jakarta, it is recommended to improve asset management to make it more effective, diversify income sources to reduce financial risks, improve revenue and operational expense management strategies, and invest in advanced health technology.
Quality Management Of Educator Resources In The Development Of Inclusion Madrassas In Banten Province Setiawan, Agung; Priharta, Andry; Arif, Zainal; Bahri, Saiful
Enrichment: Journal of Multidisciplinary Research and Development Vol. 3 No. 4 (2025): Enrichment: Journal of Multidisciplinary Research and Development
Publisher : International Journal Labs

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55324/enrichment.v3i4.393

Abstract

This study aims to analyze the quality management process of educator resources, identify supporting and inhibiting factors in the quality management process of educator resources towards the development of inclusive madrasas, and analyze strategies in the development of inclusive madrasas in Banten Province. The research method used in this study is a qualitative research method with a case study approach. Data was excavated through participants, namely: madarsah heads, madrasah deputy heads, inclusion teachers, classroom teachers and madrasah operators. The results of this study show that the quality management of educator resources in madrassas is inclusive through the process: planning, recruitment, selection, placement, and evaluation. Supporting factors through cooperation with various related parties, support and policies from the government, as well as the enthusiasm of educators in educating and building inclusive madrasas. The inhibiting factors come from limited funding and the lack of educators with linear educational backgrounds with inclusion madrasah programs. The strategy is to improve the quality of educators by creating a learning week program. The procedures for learning week activities: identifying learning needs, preparing learning program plans, implementing learning activities, evaluating learning outcomes, reflection and follow-up, as well as reporting learning activities. Furthermore, in building a madrasah ecosystem by: visionary madrasah head leadership, creating a teacher learning community, sustainable professional development, infrastructure and technology support, assessment and feedback systems, collaborative and innovative culture, and parents. The implications of this study indicate the importance of educators to continue to improve pedagogic, professional, social, and personality competencies in the context of inclusive madrasas. The implementation of good educator resource management can improve the accessibility and quality of educational services in inclusion madrasas.
The Influence Of Corporate Social Responsibility, Firm Size, Independent Board Of Commissioners, And Liquidity On Financial Performance Yasra, Syifa Khairani; Priharta, Andry
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 13 No 3 (2025): Juli
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v13i3.7672

Abstract

Improving efficiency and effectiveness to maximize profitability is a duty that every organization has to guarantee the sustainability of their operations. This research aims to examine the relationship between corporate social responsibility, firm size, independent board of commissioners, liquidity and financial performance. The main focus of this research is to examine the performance of food and beverage companies that are listed on the Indonesia Stock Exchange during the period from 2019-2023. Using purposive sampling, 140 data points were collected over five years from twenty-eight distinct companies. Using Eviews 12.0, a panel regression analysis was conducted. This investigation incorporates the Chow, Hausman, and Lagrange Multiplier tests. The study indicated that corporate social responsibility and liquidity has a positive influence on financial performance, regardless of firm size or the presence of independent board of commissioners. Overall, there is significant influence of the independent variables on the financial performance of the companies being studied.
Analisis Pengaruh Profitabilitas, Likuiditas dan Kebijakan Dividen Terhadap Keputusan Investasi Perusahaan Manufaktur di Indonesia Nuur Aini, Nisriina; Priharta, Andry
JURNAL MANAJEMEN PENDIDIKAN DAN ILMU SOSIAL Vol. 6 No. 5 (2025): Jurnal Manajemen Pendidikan dan Ilmu Sosial (Agustus-September 2025)
Publisher : Dinasti Review

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jmpis.v6i5.5399

Abstract

Penelitian ini berjudul “Analisis Pengaruh Profitabilitas, Likuiditas dan Kebijakan Dividen Terhadap Keputusan Investasi Perusahaan Manufaktur di Indonesia,” dan bertujuan untuk menganalisis pengaruh ketiga variabel tersebut terhadap keputusan investasi perusahaan manufaktur subsektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia periode 2019–2023. Metode yang digunakan adalah kuantitatif deskriptif dengan pendekatan regresi data panel menggunakan model Common Effect. Sampel dipilih secara purposive sampling dengan total 80 data observasi dari 16 perusahaan. Hasil penelitian menunjukkan bahwa secara simultan, profitabilitas, likuiditas, dan kebijakan dividen berpengaruh signifikan terhadap keputusan investasi. Secara parsial, profitabilitas dan kebijakan dividen memiliki pengaruh negatif signifikan terhadap keputusan investasi, sedangkan likuiditas tidak berpengaruh signifikan. Nilai adjusted R-square sebesar 33,82% menunjukkan bahwa ketiga variabel tersebut mampu menjelaskan variasi keputusan investasi, sementara sisanya dijelaskan oleh faktor lain di luar model. Temuan ini memberikan implikasi penting bagi pengambil keputusan keuangan dan investor dalam mengevaluasi strategi investasi perusahaan manufaktur di Indonesia.
ANALISIS TINGKAT KESEHATAN BANK SYARIAH DI BURSA EFEK INDONESIA MENGGUNAKAN METODE RGEC ramadhan, zulfikar; Rachmah Wahidah, Nur; Priharta, Andry
JURNAL MUHAMMADIYAH MANAJEMEN BISNIS Vol 6 No 2 (2025): Jurnal Muhammadiyah Manajemen Bisnis (JMMB)
Publisher : Universitas Muhammadiyah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24853/jmmb.6.2.76-95

Abstract

Tujuan meneliti adalah untuk mengevaluasi tingkat kesehatan bank syariah yang tercatat di Bursa Efek Indonesia selama periode 2021–2024. Penilaian dilakukan berdasarkan ketentuan yang mengacu pada Peraturan Otoritas Jasa Keuangan No. 8/POJK.03/2014 mengenai evaluasi kesehatan bank umum syariah dan unit usaha syariah, dengan pendekatan analisis RGEC yang mencakup empat komponen utama: Risk Profile, Good Corporate Governance, Earnings, dan Capital. Penelitian ini mengadopsi pendekatan kuantitatif deskriptif dengan memanfaatkan data sekunder yang diperoleh dari laporan tahunan resmi masing-masing entitas perbankan. Adapun objek penelitian meliputi empat bank dengan label syariah yang tercatat di Bursa Efek Indonesia selama rentang waktu tersebut, yaitu PT. Bank Syariah Indonesia Tbk (BRIS),PT. Bank Tabungan Pensiunan Nasional Syariah Tbk (BTPS),PT. Bank Panin Dubai Syariah Tbk (PNBS),dan PT. Bank Aladin Syariah Tbk (BANK). Merujuk pada temuan penelitian, secara keseluruhan kondisi kesehatan bank syariah berada pada kategori “sehat”, namun belum mencapai predikat “sangat sehat”. Hal ini disebabkan oleh penilaian terhadap komponen Risk Profile dan Earnings yang berada pada peringkat “cukup sehat”. Sementara itu, aspek Good Corporate Governance memperoleh peringkat “sehat”, dan Capital menunjukkan performa terbaik dengan peringkat “sangat sehat”.   KATA KUNCI: Kesehatan Bank, Bank Syariah, Metode RGEC
The Influence of Digital Literacy, Game-Based Methods, and Religiosity Attitude on Zakat Knowledge in Al-Islam and Muhammadiyahan Learning Kurniawan, Rizaludin; Priharta, Andry; Sopa , Sopa
Asian Journal of Social and Humanities Vol. 3 No. 12 (2025): Asian Journal of Social and Humanities
Publisher : Pelopor Publikasi Akademika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59888/ajosh.v3i12.617

Abstract

This study aims to analyze the influence of zakat digital literacy, game methods and religiosity attitudes on zakat knowledge in Muhammadiyah High School. This research was conducted at SMA Muhammadiyah South Tangerang, Banten. The research method used is a survey method with data analysis techniques through statistical correlation tests, simple linear regression and multiple regression. The research population included 144 students in class X of SMA Muhammadiyah, with a sample of 106 students determined through multistage random sampling techniques. The research instruments include zakat knowledge tests, zakat digital literacy, game methods and religiosity attitudes. The results of the study show that zakat digital literacy, IZI Game game methods, and religiosity attitudes have a direct positive and significant influence on zakat knowledge. Digital literacy of zakat and game methods also have a significant positive effect on religiosity. The indirect influence of digital literacy on zakat knowledge through religiosity attitudes is not significant, while the indirect influence of game methods through religiosity attitudes is significant. These findings confirm that increasing zakat knowledge is more effective through interactive learning that combines digital literacy, game methods, and the development of students' religiosity attitudes.
PENGARUH RETURN ON EQUITY, RECEIVABLE TURN OVER DAN DEBT EQUITY RATIO TERHADAP HARGA SAHAM (STUDI PADA PERUSAHAAN ASURANSI YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2019–2023) Ridwan, Riffatka; Priharta, Andry; Zulkarnain, Iskandar
Media Riset Bisnis Ekonomi Sains dan Terapan Vol 4, No 1 (2025): Media Riset Bisnis Ekonomi Sains dan Terapan
Publisher : Taksasila Edukasi Insani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71312/mrbest.v4i1.466

Abstract

This study aims to analyze the effect of Return on Equity (ROE), Receivable Turn Over (RTO), and Debt to Equity Ratio (DER) on stock prices in insurance companies listed on the Indonesia Stock Exchange (IDX) for the period 2019–2023. A quantitative approach was applied using multiple linear regression analysis with EViews 12 software. The study utilized secondary data from the annual financial reports of 11 insurance companies selected through purposive sampling. The findings indicate that partially, ROE, RTO, and DER do not have a significant effect on stock prices, as indicated by p-values above 0.05. Simultaneously, the three variables also have no significant effect on stock prices, with an F-statistic value of 0.7591 and a probability of 0.6657. The coefficient of determination (R²) is 0.6949, indicating that 69.49% of the variation in stock prices is explained by the model; however, the negative adjusted R² (-0.2205) suggests the model is inefficient. These results imply that financial variables such as ROE, RTO, and DER are not sufficient to significantly explain stock price movements in the insurance sector, and future research is recommended to incorporate other variables.Keywords : Debt to Equity Ratio, Insurance Companies, Multiple Linear Regression, Receivable Turn Over, Return on Equity
Development of an Islamic Values Based Education Quality Management Model at Muhammadiyah Kalabahi Senior High School, Alor Regency, East Nusa Tenggara Province. R.S., Abdullah; Prayitno, Irwan; Priharta, Andry
International Journal of Educational Narratives Vol. 3 No. 4 (2025)
Publisher : Yayasan Pendidikan Islam Daarut Thufulah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70177/ijen.v3i3.2273

Abstract

Background. Preliminary observations indicate that SMA-MK has not yet fully implemented AIK (Al-Islam and Kemuhammadiyahan) values. The AIK learning process does not yet adhere to Muhammadiyah guidelines; reference books are not specifically tailored to AIK content; AIK teachers are not Muhammadiyah cadres; the facilities and infrastructure supporting AIK learning are inadequate; and various other issues remain unresolved. Purpose. This study aims to examine the outcomes of developing a model, its feasibility, and the effectiveness of a quality management model based on Islamic values in SMA Muhammadiyah Kalabahi, Alor Regency, East Nusa Tenggara Province. Method. This research employed the Research and Development (R&D) method using the ADDIE model approach (Analysis, Design, Development, Implementation, Evaluation). Results. The findings of this study conclude that: (1) The development of a Quality Management Model based on Islamic values at SMA Muhammadiyah Kalabahi integrates the seven principles of quality management from ISO 9000 and the ten principles of Total Quality Management (TQM) by Goetsch & Davis (1994). This integration produces a final model consisting of five key dimensions: (a) focus on service quality; (b) engagement of all relevant stakeholders; (c) continuous improvement processes; (d) scientific approaches and proactive policies; (e) harmonious leadership and teamwork. Conclusion. Pragmatically, the model has brought about improvements in supporting facilities for AIK quality management, empowered AIK teachers, initiated and activated school-based Muhammadiyah autonomous organizations (such as IPM and HW), integrated AIK values with the multicultural values of the Alor community, and encouraged stronger school leadership commitment to AIK development as a means of institutionalizing Muhammadiyah culture and ideology in the school environment. The development of the Quality Management Model based on Islamic values at SMA Muhammadiyah Kalabahi achieved a feasibility score of 70.3%, indicating it is appropriate for implementation; The model demonstrated an effectiveness rate of 78%.
Pengaruh Prinsip Good Governance, Proactive Fraud Audit Dan Whistleblowing System Terhadap Pencegahan Fraud Dalam Pengelolaan Bantuan Operasional Sekolah (BOS) (Studi Empiris Pada Smp Negeri Di Kabupaten Kudus) Handayani, Dwi Nita; Herianti, Eva; Priharta, Andry
Innovative: Journal Of Social Science Research Vol. 4 No. 4 (2024): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v4i4.8922

Abstract

Tujuan penelitian ini adalah untuk mengetahui adakah pengaruh prinsip good governance, proactive fraud audit, whistleblowing system terhadap pencegahan fraud dalam pengelolaan bantuan operasional sekolah/BOS (Studi Empiris Pada SMP Negeri di Kabupaten Kudus). Penelitian ini merupakan penelitian deskriptif kuantitatif menggunakan alat survey kuesioner. Instrumen data yang digunakan dalam bentuk angket kuesioner dengan pengukuran model skala likert. Teknik analisis data yang digunakan ialah metode Partial Least Squares (PLS) menggunakan program SmartPLS versi 4. Jumlah populasi yang digunakan sebanyak 26 sekolah SMP Negeri di Kabupaten Kudus dan pemilihan respondenya dengan klasifikasi yaitu guru yang menjadi tim BOS Sekolah di SMP Negeri di Kabupaten Kudus. Sampel yang digunakan sebanyak 86 orang responden melalui teknik random sampling. Hasil pengujian hipotesis mengungkapkan bahwa Prinsip good governance terbukti berpengaruh positif dan signifikan terhadap pencegahan fraud dalam pengelolaan Bantuan Operasional Sekolah. Proactive fraud audit terbukti berpengaruh positif dan signifikan terhadap pencegahan fraud dalam pengelolaan Bantuan Operasional Sekolah. Whistleblowing System terbukti berpengaruh positif dan signifikan terhadap pencegahan fraud dalam pengelolaan Bantuan Opersional Sekolah.
Co-Authors Afrizah, Isni agung setiawan Ananto, Tri Arif, Zainal Bahri, Saiful Eva Herianti Firdausi, Eka Selsabila Gani, Nur Asni Handayani, Dwi Nita Harun, Siti Hafnidar Istiqomah, Ari Kurniawan, Rizaludin Muhammad Luthfi Munawaroh, Azizatul Nuur Aini, Nisriina Pantjatmono, Teguh Prasetya, Pitra Prayitno, Irwan R.S., Abdullah Rachmah Wahidah, Nur Ramadhan, Zulfikar Ridwan, Riffatka Riyanti Riyanti Rustiana, Siti Hamidah Sabarudin Sabarudin Sari, Permata Sopa , Sopa Sulhendri Sulhendri, Sulhendri Tantri, Mitsalina Tarmizi, M. Irfan Trisnawati, Tuti Yasra, Syifa Khairani