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All Journal JURNAL PENDIDIKAN TAMBUSAI JISICOM (Journal of Information System, Infomatics and Computing) Trilogi Accounting & Business Research Jurnal IAKP: Jurnal Inovasi Akuntansi Keuangan & Perpajakan Eduvest - Journal of Universal Studies Innovative: Journal Of Social Science Research JUTRIANCE
Rahmat, Kamaluddin
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Aerospace Engineering Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Health Professions Law, Crime, Criminology & Criminal Justice Neuroscience Public Health Social Sciences Other

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PENGARUH RETURN ON ASSETS (ROA) DAN DEBT TO EQUITY RATIO (DER) TERHADAP HARGA SAHAM (STUDI KASUS PADA PERUSAHAAN SEKTOR PROPERTI DAN REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2019–2023) Raharja, Fariz Dharmawan; Rahmat, Kamaluddin; Anggraeni, Windi Ariesti
TRILOGI ACCOUNTING & BUSINESS RESEARCH Vol 5, No 2 (2024)
Publisher : Universitas Trilogi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31326/tabr.v5i2.2160

Abstract

This study aims to determine the effect of partial and simultaneous Variable Return on Assets (ROA) and Debt to Equity Ratio (DER) on Stock Prices in Property and Real Estate sector companies listed on the Indonesia Stock Exchange (IDX) in 2019-2023. The population in this study is property and real estate sector companies listed on the Indonesia Stock Exchange in 2019-2023. Sample selection was done using purposive sampling technique, so that 13 companies were sampled in this study. The research methods used are quantitative methods with descriptive verification analysis, classical assumption test, hypothesis test with multiple linear regression analysis. The Data is processed using IBM SPSS 26 Software program. The results of this study showed that Return on Assets affect Stock Prices, Debt to Equity Ratio affect Stock Prices, Return on Assets and Debt to Equity Ratio simultaneously affect Stock Prices.Keywords: Debt to Equity Ratio; Return on Assets; Stock Prices
The Influence of Financial Literacy, Access to Capital, Motivation and Interest in Using E-Commerce on the Performance of MSMEs in Karawang Regency Wiliyanti, Rizke; Avionita, Venni; Rahmat, Kamaluddin
Eduvest - Journal of Universal Studies Vol. 5 No. 2 (2025): Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/eduvest.v5i2.33414

Abstract

This study aims to determine the influence of Financial Literacy, Access to Capital, Motivation, and Interest in Using E-commerce on the Performance of MSMEs. This study is a quantitative research using primary data in the form of questionnaires distributed online  (google form media) and offline (direct interviews with respondents). The sample in this study was determined by the Slovin formula with an error tolerance rate of 10% so that the number of respondents was as many as 300 MSME actors. The collected questionnaires are then tabulated and then processed using the SPSS version 26 application. The results of this study show that access to capital, motivation, and interest in using e-commerce have a positive effect on the performance of MSMEs in Karawang Regency. The better access to capital, motivation, and interest in using e-commerce, the performance of MSMEs in Karawang district will increase. Meanwhile, the Financial Literacy variable has an insignificant relationship with the MSME Performance variable in Karawang Regency. Furthermore, the value of the Adjusted R-Square in this study is 0.618 which means that the variation in the variables of financial literacy (X1), access to capital (X2), motivation (X3), and interest in using e-commerce (X4) can explain 61.8% in the variation in the performance of MSMEs (Y). While the remaining 38.2% is influenced by other factors outside this study that can affect the performance of MSMEs.
Pengaruh Return On Asset (ROA) dan Ukuran Perusahaan terhadap Nilai Perusahaan Sektor Teknologi yang Terdaftar di Bursa Efek Indonesia Periode 2021 – 2023 Fadilah, Dinda Verella; Rahmat, Kamaluddin
Jurnal Pendidikan Tambusai Vol. 9 No. 2 (2025): Agustus
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai, Riau, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jptam.v9i2.26772

Abstract

Penurunan kinerja perusahaan mengindikasikan penurunan nilai perusahaan, yang mengirimkan sinyal negatif kepada investor dan menyebabkan penurunan minat investasi di sektor teknologi. Peristiwa ini disebut dengan Musim Dingin Teknologi atau Tech Winter. Tujuan dari penelitian ini adalah untuk mengetahui seberapa besar pengaruh Return On Asset dan Ukuran Perusahaan Terhadap Nilai Perusahaan pada Perusahaan Sektor Teknologi yang terdaftar pada Bursa Efek Indonesia Pada Tahun 2019 – 2023. Studi ini menggunakan metode Kuantitatif, Populasi penelitian berjumlah 44 perusahaan dengan sampel 7 perusahaan dengan metode purposive sampling. Teknik Analisis Data menggunakan uji regresi linier berganda dan diolah melalui IBM SPSS 30. Berdasarkan hasil penelitian, maka penelitian ini menunjukkan hasil bahwa Return On Asset Tidak memiliki pengaruh signifikan terhadap Nilai Perusahaan. Sedangkan Ukuran Perusahaan memiliki pengaruh negatif dan signifikan terhadap Nilai Perusahaan. Kemudian, Return On Asset dan Ukuran Perusahaan secara simultan berpengaruh terhadap Nilai Perusahaan Pada Perusahaan Sektor Teknologi yang Terdaftar di Bursa Efek Indonesia Periode 2019 - 2023.
Analisis Implementasi Pengendalian Internal Pada Siklus Penjualan (Studi Kasus Pada PT Tunas Group Ridean Tbk) Azahrah, Rosa; Rahmat, Kamaluddin; Okabrian, Soni
Jurnal IAKP: Jurnal Inovasi Akuntansi Keuangan & Perpajakan Vol. 4, No. 2, Desember 2023
Publisher : Politeknik Negeri Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35314/iakp.v4i2.3865

Abstract

The purpose of this research is to provide an overview of sales cycle implementation and internal control implementation in PT. Tunas Ridean Group’s sales cycle. The sales cycle analysis process is based on the Romney & Steinbart sales cycle model, and the internal control implementation analysis process is based on the COSO IC internal control framework. The research method used is a qualitative descriptive method with the Miles & Huberman model as the data analysis method. Data collection techniques include semi-structured interviews and literature studies. The informant collection technique uses the purposive sampling method. The research results show that the sales cycle process carried out by PT Tunas Group Ridean is consistent with the Romney & Steinbart revenue cycle model. The implementation of internal control in PT Tunas Group's Ridean sales cycle is carried out holistically in accordance with the COSO IC framework. The activities in the internal control process on control environment, risk assessment, control activities, communication and information, and monitoring are carried out comprehensively and in accordance with the strategic objectives of PT Tunas Group Ridean.Keywords: Internal Control, COSO IC, Sales Cycle, Accounting Information System, Automotive Industry
Pengaruh Likuiditas, Solvabilitas dan Profitabilitas Terhadap Pertumbuhan Laba Pada Sektor Consumer Cyclical yang Terdaftar di Bursa Efek Indonesia (BEI) Periode 2019 – 2023 Rimadani, Erika Fadila; Rahmat, Kamaluddin
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.v4i4.14144

Abstract

Di era globalisasi, pertumbuhan ekonomi yang sangat pesat menuntut perusahaan untuk senantiasa mengoptimalkan kinerjanya. Penelitian ini bertujuan untuk menguji pengaruh Current Ratio, Debt to Equity Ratio dan Net Profit Margin terhadap pertumbuhan laba pada sektor Consumer Cyclical yang terdaftar di Bursa Efek Indonesia. Jenis penelitian ini adalah kuantitatif dan menggunakan data sekunder berupa laporan keuangan yang diperoleh dari Bursa Efek Indonesia dengan menggunakan analisis regresi linier berganda. Hasil penelitian ini menunjukkan secara parsial Current Ratio dan Debt to Equity Ratio tidak berpengaruh terhadap pertumbuhan laba pada sektor Consumer Cyclical yang terdaftar di Bursa Efek Indonesia. Sedangkan Net Profit Margin berpengaruh terhadap pertumbuhan laba pada sektor Consumer Cyclical yang terdaftar di Bursa Efek Indonesia. Secara simultan Current Ratio, Debt to Equity Ratio dan Net Profit Margin secara bersama-sama berpengaruh terhadap pertumbuhan laba pada sektor Consumer Cyclical yang terdaftar di Bursa Efek Indonesia. Kata Kunci : Current Ratio, Debt to Equity Ratio, Net Profit Margin, Pertumbuhan Laba
PENGARUH SUKU BUNGA, INFLASI DAN PRODUK DOMESTIK BRUTO (PDB) TERHADAP RETURN SAHAM Amallia, Devina; Rahmat, Kamaluddin; Anggraeni, Windi Ariesti
Jurnal Trial Balance Vol. 3 No. 2 (2025): JUTRIANCE
Publisher : Jurnal Trial Balance

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61754/jutriance.v3i2.148

Abstract

The capital market in the macroeconomic context plays a strategic role in a country's economy, particularly in raising funds and managing the optimal utilization of economic resources. Investors are required to have the ability to project future capital market conditions as a basis for making sound investment decisions. This study aims to analyze the influence of interest rates, inflation, and Gross Domestic Product (GDP) on stock returns. The population of this study includes companies listed in the IDX High Dividend 20 index on the Indonesia Stock Exchange (IDX), with a sample selected using purposive sampling, resulting in a total of 55 companies. This research employs a descriptive-verificative method with a quantitative approach. The results showed that interest rates, and inflation partially affect stock returns. GDP partially has no effect on stock returns. Interest rates, inflation and GDP simultaneously affect stock returns.
TRANSFORMASI DIGITAL SISTEM PEMERINTAHAN INDONESIA: ANALISIS LONGITUDINAL DOMAIN SPBE TAHUN 2018-2024 Sugianto, Larasati Puspa Martani; Dahyar, Saskia Salmana; Saputro, Vecco Suryahadi; Aryonindito, Said; Rahmat, Kamaluddin
Journal of Information System, Informatics and Computing Vol 9 No 2 (2025): JISICOM (December 2025)
Publisher : Sekolah Tinggi Manajemen Informatika dan Komputer Jayakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52362/jisicom.v9i2.2091

Abstract

Dalam rangka menuju pemerintah digital, diundangkannya Preaturan Presiden Nomor 95 Tahun 2018 tentang Sistem Pemerintahan Berbasis Elektronik (SPBE) menjadi titik awal konvergensi layanan digital antar instansi pemerintah di Indonesia. Sebagai upaya untuk memahami perkembangan indeks SPBE dalam periode 2018-2024, penelitian ini mengevaluasi tingkat pertumbuhan empat domain SPBE yang mencakup Kebijakan, Tata Kelola, Manajemen, dan Layanan SPBE. Dilakukan pula analisis untuk mengidentifikasi kesenjangan antar instansi dan antar tingkat pemerintahan. Penelitian ini menggunakan metode deskriptif komparatif berbasis data sekunder dengan teknik purposive sampling dalam memilih delapan instansi pemerintah yang terdiri dari empat instansi Kementerian dan empat instansi pemerintah daerah sebagai objek penelitian. Data sekunder diperoleh dari laporan hasil evaluasi SPBE yang dipublikasikan oleh Kementerian Pendayagunaan Aparatur Negara dan Reformasi Birokrasi (KemenPAN-RB), kemudian dianalisis secara longitudinal. Hasil penelitian mengindikasikan peningkatan signifikan dalam hal tata kelola digital pemerintahan melalui peningkatan capaian indeks SPBE. Secara agregat, dalam periode observasi, indeks SPBE mengalami konvergensi melalui harmonisasi kebijakan, integrasi, dan standarisasi. Namun, analisis domain SPBE menunjukkan bahwa masih terdapat kesenjangan kelembagaan sehingga dapat dilakukan pergeseran dari “harmonisasi struktural” menuju “optimalisasi fungsional”.
Co-Authors Amallia, Devina Anggraeni, Windi Ariesti Aryonindito, Said Avionita, Venni Azahrah, Rosa Dahyar, Saskia Salmana Fadilah, Dinda Verella Okabrian, Soni Raharja, Fariz Dharmawan Rimadani, Erika Fadila Rizke Wiliyanti Saputro, Vecco Suryahadi Sugianto, Larasati Puspa Martani