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All Journal Zeta - Math Journal BJRA (Bongaya Journal of Research in Accounting) JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI) Journal of Economic, Public, and Accounting (JEPA) Global Journal Basic Education Journal of Training and Community Service Adpertisi Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal Unicorn ADPERTISI
Sahidah, Sahidah
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Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

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NILAI PERUSAHAAN : EFEK KEBIJAKAN DIVIDEN, KEBIJAKAN HUTANG DAN KEPUTUSAN INVESTASI PADA INDUSTRI MANUFAKTUR Jumady, Edy; Sahidah, Sahidah; Arief, Muhammad Faisal; Utari, Ilmah Heri
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 6 No 1 (2022): Edisi Januari - April 2022
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v6i1.1972

Abstract

Penelitian ini menganalisis nilai perusahaan pada industri manufaktur sektor barang konsiumsi di BEI periode 2018-2020 akibat pengaruh kebiijakan dividen, kebiijakan hutang dan keputusan investaasi. Kumpulan data dengan menggunakan data sekunder yang dipasok dari laporan keuangan perusahaan dengan menggunakan teknik sampling yang ditargetkan. Populasi terdiri dari 53 produsen periode antara 2018-2020, dan sampelnya adalah 19 laporan keuangan tahunan produsen barang konsumsi 2018 hingga 2020. Hasil data variabel penelitian diuji pada asumsi klasik dan menggunakan metode analisis data regresi linier berganda. Hasil penelitian menunjukkan bahwa secara parsial tidak secara signifikan dipengaruhi oleh nilai perusahaan. Sebaliknya, kebijakan hutang dan keputusan investasi mempengaruhi nilai perusahaan secara positif dan signifikan. Secara simultan kebiijakan dividen, kebiijakan hutang, dan keputusan invesitasi simultan memengaruhi nilai perusahan.
PENINGKATAN HASIL BELAJAR TEMATIK TEMA 8 SUB TEMA 3 AKU SUKA BERTUALANG KELAS 3 DENGAN MENGGUNAKAN MEDIA PEMBELAJARAN TEKA-TEKI SILANG DI UPTD SD NEGERI 82 BARRU Sahidah, Sahidah; Lismayani, Angri; Barlian, Barlian
Global Journal Basic Education Vol 3 No 1 (2024): Februari
Publisher : Sains Global Institut, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35458/gjp.v3i1.1290

Abstract

Penelitian ini dilatar belakangi dari rendahnya hasil belajar tematik siswa yaitu dari 10 siswa yang tuntas berjumlah 3 siswa (30%) dan 7 siswa 70%) tidak tuntas. Tujuan penelitian ini adalah untuk meningkatkan hasil belajar tematik dengan penggunaan media pembelajaran teka-teki silang. Metode penelitian ini menggunakan Penelitian Tindakan Kelas (PTK), penelitian ini dilakukan dua siklus, setiap siklus dua pertemuan dan dua kali evaluasi. Penelitian ini melibatkan siswa kelas III UPTD SD Negeri 82 Barru sebanyak 10 orang siswa. Tindakan ini dilakukan pada bulan Juni 2023. Hasil belajar Tematik diperoleh dari data awal dengan rata-rata 63 berkategori sedang dengan ketuntasan minimal 75. Pada siklus I diperoleh rata-rata hasil belajar 72 dengan kategori baik, dan pada siklus II hasil belajar meningkat kembali menjadi 82 berkategori sangat baik. Hasil penelitian pada siklus pertama, siswa pada saat proses pembelajaran kurang memahami cara mengisi teka-teki silang sehingga sulit menerapkannya. Tetapi pada siklus kedua, media teka-teki silang sudah dapat diterapkan secara maksimal. Ini ditandai dengan banyaknya siswa yang tuntas dalam pelajaran tematik ini. Simpulan dari penelitian ini adalah media pembelajaran teka-teki silang telah berhasil diterapkan secara optimal untuk meningkatkan hasil belajar Tematik dikelas III UPTD SD Negeri 82 Barru.
The Influence of Independence, Professionalism and Work Motivation on Auditor Performance at the Makassar City Inspectorate Basmar, Nur Azizah; Sahidah, Sahidah
Jurnal Penelitian Ekonomi Dan Akuntansi Vol 9 No 1 (2024): JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI)
Publisher : Program Studi Akuntansi Universitas Islam Lamongan

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Abstract

This research aims to analyze and determine the effect of independence on auditor performance; to analyze and determine the effect of professionalism on auditor performance; to analyze and determine the effect of work motivation on auditor performance. The research approach used in this research is a quantitative descriptive approach. The population in this study were all Makassar City Inspectorate APIPs who took part in the inspection task, namely 47 auditors. The sampling method used in this research is the saturated sampling method, which is a sample collection technique when all members of the population are used as samples. The data analysis used in this research is multiple linear regression analysis. Independence, Professionalism and Work Motivation in this research were found to have a positive and significant effect on Auditor Performance.
Auditor's Ability to Detect Fraud Through Competence, Independence, Integrity and Professionalism Basmar, Nur Azizah; Rinaldy, Syiar; Sahidah, Sahidah
Jurnal Penelitian Ekonomi Dan Akuntansi Vol 9 No 2 (2024): JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI)
Publisher : Program Studi Akuntansi Universitas Islam Lamongan

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Abstract

This research aims to analyze the influence of competence, independence, integrity and professionalism on the ability of internal auditors to detect fraud. The type of research in this research is quantitative. The population in this study were all auditors at the Makassar City Inspectorate Office. Data provided by the Inspectorate was 35 auditors (source: Makassar City Inspectorate Performance Report). The sampling method used in this research is the saturated sample method. The saturated sampling method is a sampling technique when all members of the population are used as samples. By using multiple linear regression analysis and hypothesis testing. The research results found that competence has a positive and significant effect on the ability of internal auditors to detect fraud; independence has a positive and significant effect on the ability of internal auditors to detect fraud; integrity has a positive and significant effect on the ability of internal auditors to detect fraud; professionalism has a positive and significant effect on the ability of internal auditors to detect fraud.
PENTINGNYA PEMBUKUAN DALAM PENGELOLAAN BADAN USAHA MILIK DESA (BUMDES) Amin, Asbi; Azizah Basmar, Nur; Anwar, Anwar; Nuramal, Nuramal; Sahidah, Sahidah
JOURNAL OF TRAINING AND COMMUNITY SERVICE ADPERTISI (JTCSA) Vol. 4 No. 1 (2024): Februari 2024
Publisher : ADPERTISI

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Abstract

This Community Service activity is carried out with the aim that the managers of Patallassang Village-Owned Enterprises (BUMDes) of Pangkep Regency can know the importance of doing bookkeeping correctly for the transactions of each business. Good simple bookkeeping can be used as one of the activity analysis tools and developed for other interests that are more useful for the development of BUMDes. The method used in this PKM activity is lecture / socialization with the delivery of material from resource persons regarding simple bookkeeping. Simple bookkeeping training is carried out well, with the training, participants are expected to be able to apply simple bookkeeping knowledge.
EFEK PROFESIONALISME, PELATIHAN, INTEGRITAS DAN GAYA KEPEMIMPINAN TERHADAP KINERJA AUDITOR Basmar, Nur Azizah; Mispa, Sitti; Sahidah, Sahidah
Journal of Economic, Public, and Accounting (JEPA) Vol 7 No No 1 (2024): Volume 7 Nomor 1 Oktober 2024
Publisher : Universitas Sulawesi Barat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31605/jepa.v7iNo 1.3842

Abstract

This research aims to examine the influence of Professionalism, Training, Integrity and Leadership Style on Auditor Performance at KAP in Makassar City. The population used in this research were auditors who worked at the Public Accounting Firm (KAP) in Makassar City, totaling 32 auditors. The sampling technique used is a sampling technique using saturated samples. So the number of samples used in this research was 32 auditors. Data was collected using a questionnaire method, distributing a list of questions (questionnaire) to be filled in or answered by respondents, namely auditors at the Public Accounting Office in Makassar city. The questionnaire was processed and analyzed using multiple linear regression analysis. The results of this research found that Professionalism, Training, Integrity and Leadership Style each had a positive and significant effect on the performance of Auditors at KAP in Makassar City.
Efek Struktur Modal, Ukuran Peusahaan dan Struktur Kepemilikan Saham Terhadap Nilai Perusahaan Basmar, Nur Azizah; Mispa, Sitti; Sahidah, Sahidah
Jurnal Unicorn ADPERTISI Vol. 3 No. 2 (2025): Januari 2025
Publisher : Jurnal Unicorn ADPERTISI

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Abstract

Company value is the result of company performance which reflects the share price which is formed by the relationship between supply and demand in the stock market. The aim of this research is to determine the influence of capital structure, company size and share ownership structure on company value. Data collection in this research uses secondary data obtained from financial reports published and published by the Indonesia Stock Exchange using Purposive Sampling Techniques. The population in this research is pharmaceutical subsector manufacturing companies registered with Buesa Efek Indonesia in 2019- 2022, namely 11 companies. The research sample used was 33 sample data. The results of this research variable data have been tested using classic assumption tests in the form of normality, multicollinearity and heteroscedasticity assumption tests. The data analysis method uses multiple linear regression techniques. The research results show that the Capital Structure variable has no effect on Company Value, Company Size has a negative and significant effect on Company Value, and Institutional Share Ownership has no effect on Company Value.
Analisis Kewajaran Harga Saham Dengan Pendekatan Analisis Fundamental Pada Subsektor Perbankan Di Bursa Efek Indonesia Sahidah, Sahidah
Bongaya Journal of Research in Accounting (BJRA) Vol. 2 No. 1 (2019): Bongaya Journal of Research in Accounting
Publisher : STIEM BONGAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37888/bjra.v2i1.113

Abstract

Penilitian ini bertujuan untuk mengetahui kewajaran harga saham dengan menggunakan pendekatan analisis fundamental pada sektor perbankan di Bursa Efek Indonesia. Penilitian ini pendekatan kuantitatif yang merupakan pendekatan yang menekankan pada data-data numeric (angka). Populasi penilitian adalah perusahaan sektor perbankan yang tercatat di Bursa Efek Indonesia yaitu sebanyak 43 perusahaan. dan sekaligus menjadi sampel penilitian dengan menggunakan menggunakan metode purposive sampling dengan karakteristik tertentu. Hasil penilitian menunjukkan bahwa kita juga bisa membuat keputusan investasi dimana ketika saham mengalami kondisi Undervalued maka kita bisa membeli saham tersebut sedangkan ketika suatu saham mengalami kondisi Overvalued maka kita bisa menjual saham tersebut.
Estimator Deret Fourier Dalam Regresi Nonparametrik Dengan Penalti Untuk Perencanaan Penjualan Produk Musiman Sahidah, Sahidah; Kuzairi, Kuzairi; Mardianto, M. Fariz Fadillah
Zeta - Math Journal Vol 7 No 2 (2022): November
Publisher : Universitas Islam Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31102/zeta.2022.7.2.69-78

Abstract

Pendekatan regresi dapat dilakukan dengan tiga pendekatan yaitu pendekatan parametrik, semiparametrik, dan nonparametrik. Salah satu pendekatan nonparametrik yang dikembangkan adalah menggunakan estimator deret Fourier. Deret Fourier merupakan estimator yang baik untuk menduga suatu kurva regresi yang bentuknya periodik. Tujuan dari penelitian ini adalah memperoleh bentuk estimator deret Fourier dalam regresi nonparametrik dengan menggunakan metode PLS (Penalized Least Square), serta memodelkan tingkat penjualan produk musiman di pamekasan dengan menghasilkan kurva sinus, cosinus, sinus dan cosinus pada data yang bersifat periodik. Estimator regresi nonparametrik dengan pendekatan deret Fourier diperoleh nilai GCV, MSE terkecil serta R2 tinggi. Model terbaiknya berada pada basis cosinus dengan nilai GCV sebesar , MSE sebesar dan sebesar 100%.
Co-Authors Amin, Asbi Angri Lismayani Anwar Anwar Arief, Muhammad Faisal Azizah Basmar, Nur Barlian, Barlian Edy Jumady Kuzairi M. Fariz Fadillah Mardianto Mispa, Sitti Nur Azizah Basmar, Nur Azizah Nuramal, Nuramal Rinaldy, Syiar Utari, Ilmah Heri