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STRATEGY INCREASES SHARE PRICES IN TECHNOLOGY SECTOR COMPANIES Evina Wijaya; Khairudin
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 2 No. 1 (2024): February
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v2i1.184

Abstract

The offer of shares is used by market participants to calculate the stock price, which is the price of a share in the capital market at a certain time. The technology sector saw a decline of almost half by 42.61% in one year in 2022, a phenomenon that caught the author's attention in reviewing the financial performance of the industry. This research uses Return on Equity, Current Ratio, Debt to Asset, and Earnings Per Share as a measure of stock price to determine the impact on financial performance. This research uses a quantitative approach utilizing secondary data in 2020–2022 and purposive sampling to obtain sample data. The findings of this research are: (1) profitability has a negative and insignificant effect on stock prices; (2) liquidity has a negative and insignificant effect on stock prices; (3) solvency has a positive and significant effect on stock prices; (4) Market value has a positive and significant effect on stock prices. The suggestion in this research is for all parties (management, investors, potential investors) to pay more attention to profitability and liquidity to be able to predict the value of a company and the next researcher, to add samples and other variables such as ROA, DER and PER, which are able to explain the effect of financial performance on stock prices.
Analisis Tax Compliance  Behavior Pendekatan Theory Of Planned Behavior Manullang, Mega Utami; Khairudin
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 4 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v5i4.815

Abstract

Tax administration in Indonesia is developing progressively with changes in organizational systems, work facilities and infrastructure, regulations and tax administration apparatus that have donated to state revenues. The research is aimed at demonstrating in reality the existence of tax compliance behavior. Based on the theory of planned behavior. In this study, four independent variables were tested, namely taxpayer behavior, subjective procedures, tax payer behavior control, and tax payer moral obligations. The population in this study is the Bandar Lampung Pratama Tax Service workplace with 100 respondents in the survey. Multiple linear regression is used as the method of analysis. There will be research showing that behavior must be taxed and moral obligation must be taxed is influenced by the intention to comply with the tax. Meanwhile, subjective norms and attitude control for tax compliance have no effect on tax compliance behavioral intentions. Keywords: Attitude of the Taxpayer, Subjective Norms, Taxpayer Behavior Control, Taxpayer's Moral Obligations, on Intentions of Tax Compliance Behavior.
VALIDITAS PERANGKAT PEMBELAJARAN KONSEP INTEGRAL BERBASIS SPACE UNTUK MENINGKATKAN KEMAMPUAN PEMECAHAN MASALAH Khairudin; Karmila Suryani; Puspa Amelia; Rita Desfitri; Niniwati
Aksioma Vol. 11 No. 2 (2022): AKSIOMA : Jurnal Pendidikan Matematika FKIP Universitas Tadulako
Publisher : Universitas Tadulako

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22487/aksioma.v11i2.2454

Abstract

kemampuan problem solving masih rendah, khususnya pada mata kuliah Kalkulus Integral maka dibutuhkan perangkat pembelajaran yang mampu mengaktifkan mahasiswa untuk bertanya dan menyelesaikan masalah dengan baik. Tujuan riset ini adalah menganalisis validitas ahli perangkat pembelajaran konsep Integral berbasis SPACE (Simulation, Posing, Action, Communication, Evaluation) yang dapat meningkatkan kemampuan Problem Solving pada mata kuliah Kalkulus Integral. Metoda riset adalah metoda deskriptif kualitatif dengan menggunakan Aitken-V untuk memvalidasi perangkat oleh expert. Hasil penelitian pendahuluan terhadap perangkat peembelajaran menyatakan bahwa dibutuhkan perangkat pembelajaran yang dapat membuat mahasiswa aktif untuk melakukan simulasi komputer, aktif bertanya serta membuat dapat meningkatkan kemampuan pemecahan masalah mahasiswa. Hasil penelitian berdasarkan hasil validasi ahli, diperoleh perangkat pembelajaran konsep Integral berbasis SPACE memiliki kriteria sangat valit. Hal ini dapat dilihat dari kriteria validitas nilai V-Aitken berada di atas nilai 0,4. Kesimpulannya adalah setiap aspek dalam perangkat pembelajaran berada dalam kriteria yang valid, sehingga semua perangkat tersebut dapat digunakan untuk pembelajaran Kalkulus Integral.
Waqf as an Instrument for Social Security System: A Framework for Society’s Welfare Hafas Furqani; Muhammad Arifin; Khairudin; Ratna Mulyany
Al-Awqaf: Jurnal Wakaf dan Ekonomi Islam Vol. 18 No. 2 (2025): AL-AWQAF : Jurnal Wakaf dan Ekonomi Islam
Publisher : Badan Wakaf Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47411/al-awqaf.v18i2.523

Abstract

Abstract: Waqf, an enduring institution in Islamic economic thought, holdssignificant potential as an instrument for ensuring society’s welfare through asustainable social security system. This paper proposes a conceptual frameworkthat integrates waqf into contemporary social protection mechanisms, aiming toaddress poverty alleviation, income inequality, and community empowerment.Drawing from classical jurisprudence and modern institutional models, theframework outlines governance structures, operational mechanisms, and financingstrategies that align with the principles of transparency, accountability, andmaqāṣid al-sharīʿah (objectives of Islamic law). The study highlights the role ofwaqf assets in providing long-term funding for essential services such ashealthcare, education, housing, and livelihood support. It also examines thesynergy between waqf-based initiatives and governmental welfare programs toenhance resilience and reduce dependency on short-term aid. The proposed modeloffers a strategic pathway for policymakers, waqf managers, and social welfareinstitutions to revitalize waqf as a viable, equitable, and sustainable pillar of socialsecurity in the modern era.Keywords: waqf, social security, society’s welfare, Islamic economics, sustainabledevelopment