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All Journal Jurnal Akuntansi Indonesia Jurnal Ilmiah Mandala Education (JIME) Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences PESHUM
Saminem, Saminem
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Religion Arts Humanities Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences

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The Influence of Bank Health Level with RGEC and Methods Market Share on Liquidity Level (Study on State-Owned Banks Listed on the IDX for the Period 2012-2020) Sirait, Hermin; Citarayani, Irma; Saminem, Saminem; Pujiastuti, Endang Tri
Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 4, No 4 (2021): Budapest International Research and Critics Institute November
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v4i4.3159

Abstract

This study aims to determine how the influence of the financial soundness of banks based on the RGEC (Risk Profile, Good Corporate Governance, Earnings and Capital aspects) method and Market Share, on the level of liquidity in state-owned banks listed on the IDX for the period 2012 to 2020. This study was carried out by processing secondary data, the analysis technique used multiple linear regression. The results of this study indicate that the financial soundness of banks using the RGEC method has no effect on liquidity, and the market share of both Loan market share and Deposit Market share has a negative effect on liquidity. The effect of financial soundness of banks and market share only affects about 30% of the Loan to Deposit Ratio, and about 70% is influenced by other factors.
Moderating Effect of Company Size on the Relationship between Tax Planning, Deferred Tax Expenses and Earnings Management Saminem, Saminem; Indriani, Agustina; Saprianto, Reko; Haryati, Novi Dwi
Jurnal Akuntansi Indonesia Vol 13, No 2 (2024): Jurnal Akuntansi Indonesia
Publisher : Universitas Islam Sultan Agung (UNISSULA), Faculty of Economics, Department of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/jai.13.2.147 - 159

Abstract

ABSTRACTThis study aims to explore whether tax planning and deferredtax expenses influence earnings management, with companysize acting as a moderating variable. The research samplewas selected through purposive sampling, consisting of 16annual reports from food and beverage companies listed onthe Indonesia Stock Exchange (IDX) for the period 2018-2022.The analysis was conducted using regression and quantitativemethods. The results show that deferred tax expenses havea positive and significant effect on earnings management,whereas tax planning has a significant negative effect. Moreover,company size moderates the relationship between tax planningand earnings management. However, company size does notmoderate the relationship between deferred tax expenses andearnings management. Therefore, these findings contribute tothe literature by demonstrating that company size moderates theimpact of tax planning on earnings management in the food andbeverage industry and has important implications for investorsin the Indonesian market. Additionally, the study highlights thatlarger companies tend to develop better tax planning strategies,which in turn enhances transparency and accountability.
Improving Science Learning Outcomes On Special Characteristics Of Living Animal Creatures Through The Jigsaw Method In Class Vi Students Of SDN 019 Tanjung Sawit, Tapung District Saminem, Saminem
Jurnal Ilmiah Mandala Education (JIME) Vol 9, No 4 (2023): Jurnal Ilmiah Mandala Education (Oktober)
Publisher : Lembaga Penelitian dan Pendidikan Mandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58258/jime.v9i4.6139

Abstract

The aim of this research is to determine the improvement in science learning outcomes regarding special characteristics of living animals using the jigsaw method in class VI students at SDN 019 Tanjung Sawit, 2022. This type of research is Classroom Action Research (PTK). The research subjects are class VI students. SDN 019 Tanjung Sawit has 16 students consisting of 6 boys and 10 girls. Based on the results of the research, the researchers concluded that the jigsaw method could improve learning achievement in class VI students on the special characteristics of living animals at SDN 019 Tanjung Sawit for the 2022/2023 academic year. The average class score increased from 65 (pre-cycle) to 85 and this PTK was considered successful. To all teachers at SDN 019 Tanjung Sawit, Tapung District, in an effort to improve students' understanding of learning, they can use the jigsaw method with the CTL (Contextual Teaching Learning) approach in the teaching and learning process
Implementasi Kebijakan Stabilisasi Pasokan dan Harga Pangan melalui Penyaluran Beras Stabilisasi Pasokan dan Harga Pangan (SPHP) oleh Perum Bulog Cabang Sanggau di Kabupaten Sekadau Tahun 2023 Saminem, Saminem
PESHUM : Jurnal Pendidikan, Sosial dan Humaniora Vol. 5 No. 1: Desember 2025
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/peshum.v5i1.12473

Abstract

Tujuan Penelitian ini adalah untuk menganalisis faktor - faktor yang mempengaruhi implementasi kebijakan stabilisasi pasokan dan harga pangan melalui penyaluran beras SPHP oleh Perum Bulog Cabang Sanggau di Kabupaten Sekadau tahun 2023. Penelitian ini merupakan penelitian kualitatif dengan jenis deskriptif. Teori yang digunakan adalah teori George C. Edward III. Teknik pengumpulan data dalam penelitian ini adalah dengan teknik wawancara, observasi dan dokumentasi. Subyek penelitian adalah Perum Bulog Cabang Sanggau, SKPD terkait serta pihak-pihak terkait lainnya dimana responden yang dipilih ditetapkan dengan teknik purposive. Hasil Penelitian menunjukkan bahwa implementasi kebijakan SPHP sudah dilaksanakan berdasarkan mekanisme yang telah ditentukan, meskipun masih ada pelangaran yang dilakukan oleh beberapa RPK selaku mitra bulog dalam menyalurkan beras SPHP ke konsumen akhir. Stabilitas pasokan dan harga beras cenderung aman dan stabil meskipun harga beras yang beredar di pasar masih diatas harga eceran tertinggi yang ditetapka oleh pemerintah. Faktor lain yang menjadi kendala dalam implementasi kebijakan SPHP diantaranya adalah dalam hal komunikasi, dimana transmisi informasi yang kurang baik dari RPK dan masyarakat serta kurangnya intensitas pelaporan dari Perum Bulog Cabang Sanggau ke SKPD terkait. Kurangnya SDM dan anggaran juga berpengaruh pada keberhasilan kebijakan SPHP di Kabupaten Sekadau. Berdasarkan temuan dan masalah tersebut peneliti menyarankan untuk meningkatkan pengawasan oleh instansi terkait, meningkatkan komunikasi antar implementor kebijakan dan masyarakat serta mengalokasikan anggaran dalam pelaksanaan kebijakan SPHP di Kabupaten Sekadau.
Co-Authors Citarayani, Irma Haryati, Novi Dwi Indriani, Agustina Pujiastuti, Endang Tri Saprianto, Reko Sirait, Hermin