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Analisis Perbandingan Pembentukan Portofolio Saham Optimal dengan Model Markowitz dan Indeks Tunggal Fatahurrazak; Yuni Ayu Anggraini
Jurnal Ilmiah Akuntansi dan Finansial Indonesia Vol 7 No 1 (2023): Jurnal Ilmiah Akuntansi dan Finansial Indonesia
Publisher : Prodi Akuntansi FE Universitas Maritim Raja Ali Haji

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31629/jiafi.v7i1.6346

Optimal portfolio is a portfolio where the portfolio return is higher than the risk. This study aims to find out what stocks are formed through optimal portfolios of the Banking Sector in the LQ-45 Index with the Markowitz Model and the Single Index and find out how the differences are between the Markowitz Model and the Single Index. The sampling method for this research is saturated sampling technique which all companies that are members of the Banking Sector in LQ-45 which were listed on the Indonesia Stock Exchange during the research period (February 2019 - January 2022), totaling 6 companies. The results showed that the formation of the optimal portfolio of the Markowitz Model consisted of three stocks: BBCA, BBRI, and BTPS with a portfolio expectation return rate of 1.79% and risk portfolio of 7.28%. Meanwhile, the candidates for the Single Index Model are four stocks: BBCA, BBTN, BMRI, and BTPS where the expected return of the portfolio is 1. 51% and portfolio risk level of 0.27%.

ADJUSTMENT OF MARKET STALL AND KIOSK RENTAL RATES FOR PT. TANJUNGPINANG MAKMUR BERSAMA Suryadi; Fatahurrazak; Oksep Adhayanto; Bismar Arianto
Mimbar Hukum Vol 35 (2023): Jurnal Mimbar Hukum Special Issue
Publisher : Faculty of Law, Universitas Gadjah Mada

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22146/mh.v35i0.11455

Abstract Policies of decentralization and regional autonomy have provided opportunities for regional governments to increase regional revenue sources through local ownership revenue (PAD). One source of PAD is the distribution of profits (dividends) obtained through regionally owned enterprises (BUMD). This study simulates the calculation of rental rates for kiosks, tables, booths, and buildings managed by PT. Tanjungpinang Makmur Bersama (TMB) which is a BUMD owned by the Government of Tanjungpinang City. With this rental rate adjustment, it is expected to increase TMB's revenue,which in turn, will increase Tanjungpinang City's PAD and encourage PT. TMB to become an independent BUMD. This study was conducted in a quantitative descriptive manner using a case study research strategy (CSR). Based on this study, four simulations were performed to calculate the rental rate adjustments. In the first simulation, increasing the price of kiosks/tables/shops by 146.90% will provide dividends to the Tanjungpinang City Government of IDR 500 million a year, excluding other businesses. The second simulation, by increasing the price of the kiosk/table/shop by 99.14%, will provide a dividend of IDR 100 million per year. In the third simulation, if the price of the kiosk/table/shop increases by 93.17%, it will provide a dividend of IDR 50 million a year, excluding other businesses. In the fourth simulation, if the price rate for the kiosk/table/booth is increased by 87.20%, it will provide a dividend of IDR 0 a year, excluding other businesses. Abstrak Kebijakan desentralisasi dan otonomi daerah telah memberikan peluang bagi pemerintah daerah untuk meningkatkan sumber pendapatan daerah melalui pendapatan asli daerah (PAD). Salah satu sumber PAD adalah pembagian keuntungan (dividen) yang diperoleh melalui Badan Usaha Milik Daerah (BUMD). Penelitian ini melakukan simulasi perhitungan tarif sewa kios, meja, booth, dan gedung yang dikelola oleh PT. Tanjungpinang Makmur Bersama (TMB) yang merupakan BUMD milik Pemerintah Kota Tanjungpinang. Dengan penyesuaian tarif sewa ini, diharapkan pendapatan TMB meningkat yang pada gilirannya dapat meningkatkan PAD Kota Tanjungpinang dan mendorong PT. TMB menjadi BUMD mandiri. Penelitian ini dilakukan secara deskriptif kuantitatif dengan menggunakan strategi Penelitian Studi Kasus yang disebut penelitian studi kasus (CSR). Berdasarkan penelitian ini, empat simulasi dilakukan untuk menghitung penyesuaian tarif sewa. Pada simulasi pertama, kenaikan harga kios/meja/toko sebesar 146,90% akan memberikan dividen kepada Pemerintah Kota Tanjungpinang sebesar Rp500 juta setahun, di luar usaha lainnya. Simulasi kedua, dengan menaikkan harga kios/meja/toko sebesar 99,14%, akan memberikan dividen sebesar Rp100 juta per tahun. Pada simulasi ketiga, jika harga kios/meja/toko naik sebesar 93,17%, maka akan memberikan dividen sebesar Rp50 juta setahun, tidak termasuk usaha lainnya. Pada simulasi keempat, jika tarif harga kios/meja/booth dinaikkan sebesar 87,20% maka akan memberikan dividen sebesar Rp0 setahun, tidak termasuk usaha lainnya.

Pengaruh Likuiditas, Solvabilitas, Ukuran Perusahaan, dan Ukuran KAP terhadap Audit Report Lag dengan Profitabilitas sebagai Variabel Intervening pada Perusahaan Sektor Transportasi dan Logistik yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2022 Fatahurrazak Fatahurrazak; Fatahuddin Fatahuddin; Fanny Hidayati Eka Putri; Ibnu Satria
Jurnal Ilmiah Akuntansi dan Finansial Indonesia Vol 7 No 2 (2024): Jurnal Ilmiah Akuntansi dan Finansial Indonesia
Publisher : Prodi Akuntansi FE Universitas Maritim Raja Ali Haji

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31629/jiafi.v7i2.6947

The purpose of this study was to analyze the effect of Liquidity, Solvency, KAP Size, and Company Size on Audit Report Lag with Profitability as a moderating variable in transportation and logistics sector companies listed on the Indonesian stock exchange for the 2019-2022 period. The samples used in this study were 52 transportation and logistics sector companies listed on the Indonesian stock exchange for the 2019-2022 period. The sampling technique used was nonprobability sampling, namely saturated sampling (census). The research method uses a quantitative approach with the analysis of Partial Least Square (PLS) analysis techniques with the SmartPLS Version 4.0 program. The results, state that Liquidity has a positive and significant effect on Audit Report Lag. Solvency has a positive and significant effect on Audit Report Lag. KAP size has a positive and significant effect on Audit Report Lag. Company size has a positive and significant effect on Audit Report Lag. Profitability has a positive and significant effect on Audit Report Lag. Liquidity has a positive and significant effect on Profitability. Solvency has a positive and significant effect on Profitability. KAP size has a positive and significant effect on Profitability. Company size has a positive and significant effect on Profitability. Profitability cannot moderate the relationship between Liquidity on Audit Report Lag, Profitability cannot moderate the relationship between Solvency on Audit Report Lag, Profitability cannot moderate the relationship between KAP Size on Audit Report Lag, and Profitability cannot moderate the relationship between Company Size on Audit Report Lag.

THE EFFECT OF INTERPERSONAL COMMUNICATION, WORKLOAD AND WORK ENVIRONMENT ON WORK EFFECTIVENESS AND ORGANIZATIONAL COMMITMENTS AS INTERVENING VARIABLES IN THE REGIONAL SECRETARY OFFICE IN BINTAN DISTRICT Hendrik Caros Nugraha; Chablullah Wibisono; Muhammar Khaddafi; Diana Titik Windayati; Fatahurrazak Fatahurrazak
Multidiciplinary Output Research For Actual and International Issue (MORFAI) Vol. 2 No. 3 (2022): October (October-December)
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/morfai.v2i3.429

This study aims to analyze the effect of interpersonal communication, workload and work environment on work effectiveness and organizational commitment as intervening variables at the Regional Secretariat Office in Bintan Regency. The research method uses a quantitative approach with a causal design. The population of this study was all employees at the Regional Secretariat Office in Bintan Regency, with a total of 133 people. In this study, the sampling technique was non-probability sampling with the Saturated Sampling (Census) technique with a total sampling of 133 people. Data collection techniques using questionnaires and documentation. Data analysis using SEM analysis with PLS.The results of the study are as follows: (1) The effect of Interpersonal Communication on Work Effectiveness is positive and significant. (2) The effect of workload on work effectiveness is positive and not significant. (3) The influence of the work environment on work effectiveness is positive and significant. (4) The effect of Organizational Commitment on Work Effectiveness is positive and significant. (5) The effect of Interpersonal Communication on Organizational Commitment is positive and significant. (6) The effect of workload on organizational commitment is positive and significant. (7) The effect of work environment on organizational commitment is positive and significant. (8) The effect of Interpersonal Communication on Work Effectiveness variable with Organizational Commitment as an intervening variable is positive and significant. (9) The effect of Workload on Work Effectiveness variable with Organizational Commitment as an intervening variable is positive and significant. (10) The effect of Work Environment on Work Effectiveness variable with Organizational Commitment as an intervening variable is positive and not significant.

Pengaruh Likuiditas, Solvabilitas, Ukuran Perusahaan, dan Ukuran KAP terhadap Audit Report Lag dengan Profitabilitas sebagai Variabel Intervening pada Perusahaan Sektor Transportasi dan Logistik yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2022 Fatahurrazak, Fatahurrazak; Fatahuddin, Fatahuddin; Putri, Fanny Hidayati Eka; Satria, Ibnu
Jurnal Ilmiah Akuntansi dan Finansial Indonesia Vol 7 No 2 (2024): Jurnal Ilmiah Akuntansi dan Finansial Indonesia
Publisher : Prodi Akuntansi FE Universitas Maritim Raja Ali Haji

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31629/2qazyb61

The purpose of this study was to analyze the effect of Liquidity, Solvency, KAP Size, and Company Size on Audit Report Lag with Profitability as a moderating variable in transportation and logistics sector companies listed on the Indonesian stock exchange for the 2019-2022 period. The samples used in this study were 52 transportation and logistics sector companies listed on the Indonesian stock exchange for the 2019-2022 period. The sampling technique used was nonprobability sampling, namely saturated sampling (census). The research method uses a quantitative approach with the analysis of Partial Least Square (PLS) analysis techniques with the SmartPLS Version 4.0 program. The results, state that Liquidity has a positive and significant effect on Audit Report Lag. Solvency has a positive and significant effect on Audit Report Lag. KAP size has a positive and significant effect on Audit Report Lag. Company size has a positive and significant effect on Audit Report Lag. Profitability has a positive and significant effect on Audit Report Lag. Liquidity has a positive and significant effect on Profitability. Solvency has a positive and significant effect on Profitability. KAP size has a positive and significant effect on Profitability. Company size has a positive and significant effect on Profitability. Profitability cannot moderate the relationship between Liquidity on Audit Report Lag, Profitability cannot moderate the relationship between Solvency on Audit Report Lag, Profitability cannot moderate the relationship between KAP Size on Audit Report Lag, and Profitability cannot moderate the relationship between Company Size on Audit Report Lag.

SOSIALISASI PENGENALAN EMOSI BERBASIS FILM INSIDE OUT PADA SISWA SDN 010 BINTAN UTARA Irawan, Nina; Sari, Keysa Puspita; Mardani, Hesti Setyo; Rizqullah, Fikri Hassan; Ramadhan, Andry Hafiz; Putri , Nindy Monica; Anggriani, Desma Tri; Fatahurrazak, Fatahurrazak
Jurnal Pemberdayaan Maritim Vol 8 No 1 (2025): Journal of Maritime Empowerment
Publisher : Lembaga Penelitian, Pengabdian Masyarakat, dan Penjaminan Mutu, Universitas Maritim Raja Ali Haji

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31629/jme.v8i1.7677

Siswa yang berada pada tahap peralihan dari masa kanak-kanak menuju dewasa, akan mengalami terjadinya perubahan signifikan dalam aspek fisik, psikologis, dan sosial-emosional. Untuk mengembangkan kematangan emosi, siswa dituntut untuk mengenali emosi, mengungkapkan perasaan secara wajar, memahami berbagai macam emosi dan ekspresi emosi dari diri sendiri dan orang lain, serta mengungkapkan perasaan berdasarkan pertimbangan kontekstual. Kegiatan sosialisasi ini bertujuan untuk memberikan sosialisasi tentang mengenali emosi yang dimiliki kepada siswa SDN 010 Bintan Utara melalui media film Inside Out. Film Inside Out sendiri menceritakan sosok Riley yang memiliki 5 jenis emosi yang memiliki perannya masing-masing dalam mengungkapkan emosi yang dimiliki yaitu Joy (senang), Sadness (sedih), Fear (takut), Angry (marah) dan Disgusting (jijik/muak). Metode pelaksanaan menggunakan ceramah interaktif, diskusi kelompok, dan mengisi LKPD Termometer Emosi dengan melibatkan 38 siswa kelas 6. Kegiatan dilaksanakan selama 1 hari. Hasil kegiatan menunjukkan siswa dapat mengenali 5 jenis emosi berdasarkan film Inside Out dan menuangkannya dalam LKPD Termometer emosi. Selain itu selama kegiatan menunjukkan antusiasme yang tinggi dari siswa maupun guru.

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