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All Journal JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS Pendas : Jurnah Ilmiah Pendidikan Dasar Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Journal of International Multidisciplinary Research
Muhammad Istan
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Economics, Econometrics & Finance Other

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Analisis Pengaruh Penerbitan Sukuk terhadap Abnormal Return Perusahaan di Indonesia Riska Permatalia; Muhammad Istan
JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS Vol 8 No 2 (2020): Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis - Desember 2020
Publisher : Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaemb.v8i2.2595

Abstract

This study aimed to analyze the effect of sukuk issuance on abnormal returns of companies in Indonesia. The companies issued sukuk on the sharia’s capital market as an alternative to additional funds for production and distribution. This was expected to increase profits and affect companies’ stock price to drive investors. This study used descriptive quantitative method with data sourced from companies of 2019’s Indonesia Stock Exchange (IDX) covering 68 samples. Analyses deployed statistical tests, classical assumption tests, and multiple linier regression to test market reactions to sukuk issuance on the issuance value, maturity date, company leverage, total assets, and rating. Results affecting abnormal returns were sukuk maturity date at α 5% and total assets at α 10%. Concerning the value of sukuk issuance, company leverage, and rating, there were no significant effects on abnormal returns. This demonstrated that the information needed by investors had not been fulfilled.
PENGARUH KEBIJAKAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN Muhammad Istan
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. Spesial Issue 2 (2021): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (407.219 KB) | DOI: 10.32670/fairvalue.v4iSpesial Issue 2.983

Abstract

This study aimed to test whether the company’s performance mediated thecompany policy in influencing the value of the firm. The study took a sample of 116manufacturing companies listed in Indonesia Stock Exchange period of 2004 until2006, with purposive sampling method. The theory underlying this research istheory of capital structure (Modigliani and Miller, 1963), and agency theory(Jensen and Meckling, 1976). Results of this research show that financial leveragesignificant negative effect on company’s performance, and a significant positiveinfluence firm value. Capital expenditure is not significant negative effect on thecompany’s performance and firm value. While the manager incentives has asignificant positive on company’s performance, but no significant effect on firmvalue. Specific findings of this research is that the company’s performancemediates the influence of corporate managers incentives to firm value.
PENGARUH EMPLOYEE STOCK OWNERSHIP PROGRAM (ESOP), LEVERAGE, AND UKURAN PERUSAHAAN TERHADAP KINERJA KEUANGAN PERUSAHAAN DI BURSA EFEK INDONESIA Muhammad Istan
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 6 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (268.24 KB) | DOI: 10.32670/fairvalue.v4i6.991

Abstract

Tujuan dari penelitian ini adalah untuk mengamati pengaruh ESOP, leverage, dan ukuran perusahaan terhadap kinerja keuangan perusahaan baik secara simultan maupun parsial. Kinerja perusahaan diukur dengan return on assets (ROA), return on investment (ROE), serta net profit margin (NPM). Sampel yang digunakan dalam penelitian ini adalah perusahaan-perusahaan non keuangan yang listing di Bursa Efek Indonesia serta mengumumkan ESOP pada periode 2015 s/d 2018. Metode analisis yang digunakan adalah analisis regresi berganda. Hasil penelitian ini menunjukkan bahwa secara simultan variabel ESOP, leverage, serta ukuran perusahaan berpengaruh terhadap kinerja perusahaan yang diukur dengan ROA dan NPM. Secara parsial ESOP tidak mempunyai pengaruh terhadap ROE. Sedangkan secara parsial leverage serta ukuran perusahaan berpengaruh secara negatif terhadap ROA. ESOP, leverage, serta ukuran perusahaan tidak berpengaruh terhadap kinerja perusahaan yang diukur dengan ROE. ESOP dan leverage secara parsial tidak berpengaruh terhadap ROE. Ukuran perusahaan berpengaruh secara negatif terhadap ROE. ESOP dan ukuran perusahaan tidak berpengaruh terhadap NPM. Leverage berpengaruh secara negatif terhadap NPM. Atas hasil penelitian ini direkomendasikan agar para investor mempertimbangkan faktor-faktor yang lain di luar variabel-variabel penelitian ini yang dapat digunakan untuk menjelaskan penilaian kinerja secara maksimal.
Persepsi Siswa MTs Muhammadiyah Terhadap Pembelajaran Online Dalam Mata Pelajaran Pendidikan Agama Islam Reni Dianti Rukmini; Nafaisul Mustajada; Guntur Gunawan; Muhammad Istan; Paidi Gusmuliana
Journal of International Multidisciplinary Research Vol. 2 No. 6 (2024): Juni 2024
Publisher : PT. Banjarese Pacific Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62504/jimr575

Abstract

Pada masa pandemi, pembelajaran berlangsung secara online. Banyak pembelajaran online yang di gunakan oleh guru untuk mempermudah proses pembelajaran. Penelitian ini bertujuan untuk melihat bagaimana persepsi siswa terhadap pembelajaran online yang digunakan guru dilihat dari aspek kegunaan, kemudahan penggunaan, dan niat penggunaan. Penelitian ini menggunakan metode deskriptif kuantitatif dengan sampel 78 siswa dari 368 siswa MTs. Muhammadiyah. Data penelitian diperoleh dengan menggunakan angket yang disebarkan melalui waka kurikulum menggunakan format google form. Data dianalisis menggunakan statistik deskriptif dengan teknik presentase. Berdasarkan analisis data diperoleh hasil sebagai berikut : Dari aspek kegunaan 75% siswa setuju dengan pembelajaran online yang digunakan oleh guru selama proses pembelajaran. Dari aspek kemudahan penggunaan 70% siswa menyatakan pembelajaran online mempermudah siswa dalam pembelajaran. Dari aspek niat penggunaan 72% siswa antusias terhadap penggunaan pembelajaran online selama proses pembelajaran.
PENGARUH PELAKSANAAN PERENTING TERHADAP KOLABORASI ORANG TUA DENGAN GURU DALAM MENDAMPINGI ANAK MENJALANI PENDIDIKAN DI SMP IT RABBI RADHIYYA REJANG LEBONG Pandy Akbar Wirawan; Hartini; Muhammad Istan
Pendas : Jurnal Ilmiah Pendidikan Dasar Vol. 10 No. 01 (2025): Volume 10 Nomor 1, Maret 2025
Publisher : Program Studi Pendidikan Guru Sekolah Dasar FKIP Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jp.v10i01.22564

Abstract

This study aims to analyze the effect of parenting program implementation on collaboration between parents and teachers when assisting students' education at Rabbi Radhiyya IT Junior High School, Rejang Lebong. Using a quantitative approach with a survey method, data was obtained through a questionnaire involving a sample of students in grades VII, VIII, and IX. Data analysis was done using SPSS version 25. The results showed that the implementation of the parenting program had a significant effect on parent-teacher collaboration, with the level of influence classified as moderate (16%). Good implementation of parenting can improve communication and parental involvement in supporting children's education, as well as creating synergy between home and school. However, challenges such as time constraints and varying levels of parental participation are still obstacles to optimizing the program. This study concludes that the implementation of a structured, relevant and inclusive parenting program is essential to improve collaboration between parents and schools. Continuous evaluation is also needed to ensure the effectiveness of the program in supporting students' academic achievement and character development.
Co-Authors Beni Azwar Guntur Gunawan Hartini MURNI YANTO Nafaisul Mustajada Paidi Gusmuliana Pandy Akbar Wirawan Reni Dianti Rukmini Riska Permatalia Riyan Riyan Sujirman Sujirman Wahyudi Wahyudi