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All Journal Jurnal Riset Akuntansi dan Keuangan Jurnal Ilmiah Akuntansi Manajemen BALANCE Jurnal Akuntansi dan Bisnis Journal of Enterprise and Development (JED) JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN JEKPEND Jurnal Ekonomi dan Pendidikan EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) JOURNAL OF BUSINESS AND ECONOMICS RESEARCH (JBE) Journal of Management - Small and Medium Enterprises (SME's) Jurnal Ar-Ribh Journal of International Conference Proceedings Jurnal Akuntansi Trisakti International Journal of Halal System and Sustainability
Rasyid, Syarifuddin
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

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Analisis Rasio Profitabilitas Dan Leverage Terhadap Harga Saham Pada Perusahaan Perbankan Di BEI Hamzah, Hajrah; Rasyid, Syarifuddin; Ferdiansah, Muhammad Irdam
JEKPEND: Jurnal Ekonomi dan Pendidikan Vol 6, No 2 (2023): Juli
Publisher : Universitas Negeri Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26858/jekpend.v6i2.47975

Abstract

Tujuan dilakukannya penelitian ini adalah mencari tahu tentang pengaruh yang diberikan oleh rasio profitabilitas dan leverage terhadap naik turunnya harga saham, baik secara terpisah maupun bersamaan. Variabel penelitian terdiri atas variabel independent (X1 dan X2) yang digambarkan oleh ROE dan DAR serta variabel dependen (Y) yang digambarkan oleh harga saham. Subjek penelitian ini berasal dari Perusahaan Perbankan yang tercatat di BEI. Pemilihan sampel penelitian menerapkan teknik purposive sampling, yang mana cara ini menghasilkan sampel penelitian ada 41 perusahaan perbankan yang tercatat di BEI. Proses perolehan data menggunakan metode dokumentasi. Adapun metode analisis data yang digunakan yakni uji regresi linear berganda, uji asumsi klasik, koefisien determinasi, serta uji hipotesis melalui uji t serta F. Koefisien determinasi menunjukkan hasil Adjust R Square ada 0.168. Hasil yang diperoleh menjelaskan Debt to Asset Ratio serta Return on Equity  mempengaruhi harga saham sebesar 16.8%, dan variabel lain yang tidak diteliti ini bertanggungjawab atas sisanya sebanyak 84.2%.
TREN DOMINAN DALAM PENELITIAN ACCOUNTING CONSERVATISM: ANALISIS BIBLIOMETRIK Kaco, Rahmawati; Rasyid, Syarifuddin; Darmawati, Darmawati
Balance : Jurnal Akuntansi dan Bisnis Vol 8, No 2 (2023): Balance : Jurnal Akuntansi dan Bisnis
Publisher : Universitas Muhammadiyah Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32502/jab.v8i2.6772

Abstract

This research aims to examine the development of research on the topic of accounting conservatism over the last ten years. The data source used is the metadata of articles published on Science Direct between 2013 and 2023. This study uses a literature review search method combining the Open Knowledge Map (OKM) and VOSviewer (VV) applications. The data obtained is processed according to the application procedures used. The results of this study present a mapping and analysis of future research opportunities related to accounting conservatism. OKM is used to map clusters in accounting conservatism, while VV is used to analyze accounting conservatism clusters with different approaches and data sources. Based on the analysis results, the trends shown through VV, namely Stock Price Crash Risk and Corporate Governance, are the topics with the most considerable amount of literature. Based on the two results of the analysis of Earnings Management, Cash Holdings, Accounting Conservatism, Corporate Governance, Audit Committee, and Executive Compensation. The topic of Corporate Governance has extensive research opportunities and needs to continue to be developed.
PENGARUH STRUKTUR MODAL DAN KEPEMILIKAN KELUARGA TERHADAP KINERJA SAHAM DENGAN PROFITABILITAS SEBAGAI PEMEDIASI Parintak, Sutrisno; Amiruddiin; Rasyid, Syarifuddin; Darmawati
Jurnal Akuntansi Trisakti Vol. 11 No. 1 (2024): Februari
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisnis Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jat.v11i1.18817

Abstract

This study aims to examine the effect of capital structure and family ownership on stock performance with profitability as a moderating variable. The sampling technique used purposive sampling method. Sampling using this technique resulted in a sample of 72 manufacturing companies listed on the Indonesia Stock Exchange (IDX). Research data testing using multiple regression techniques. The test results show that capital structure and family ownership have a significant positive effect on profitability. The test results also show that profitability is able to mediate the effect of capital structure and family ownership on stock performzance.
Lempu Culture on Mandatory Compliance Taxes During the Covid'19 Pandemic Daud, Dahniyar; Haliah, Haliah; Kusumawati, Andi; Rasyid, Syarifuddin
International Journal of Halal System and Sustainability Vol 3, No 2 (2023)
Publisher : Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33096/injhss.v3i2.279

Abstract

Taxes are one of the largest sources of state revenue in almost all countries, but the level of tax compliance is still relatively low, including in Indonesia. Tax compliance can be defined as a condition where the Taxpayer fulfills all tax obligations and doing the taxation rights. Before the new normal during the covid'19 Pandemic, the level of compliance was studied by many researchers with various results and variables. This study tries to look at the level of tax compliance during the covid'19 pandemic by raising the lempu culture variable as local wisdom. Does the lempu culture affect taxpayer compliance during the covid'19 pandemic in the Makassar. This study explores the role of lempu culture on taxpayer compliance during the covid'19 pandemic in Makassar. This study uses quantitative data, the data that obtained in the form of numbers from the results of questionnaires and data that published by official institutions, internet and the other relevant data that needs by researcher. The population in this study were all registered taxpayers at Pratama Tax Service Office of Makassar. And the sample research used purposive sampling method with the type of sample selection based on sampling considerations. The data analysis technique used in this research is Linear Regression. The lempu culture in the Bugis Makassar society which is related to taxpayers is explained that lempu is one of the attitudes of taxpayers to comply with tax regulations without influence of other people or the tax authorities (fiscus) as a form of self-assessment system. This research was conducted during the covid'19 pandemic, its various social restrictions are imposed by the government. And from the results of collected questionnaires that has been processed are 40 respondents, it showed that the lempu culture had a positive effect on taxpayer compliance during the covid'19 pandemic. When this honesty is fulfilled by the taxpayer, in reporting the tax payable, the taxpayer will try to calculate, pay, and report the tax honestly in accordance with the actual conditions. Lempu (honesty) of taxpayers has a positive effect on the level of individual taxpayers compliance during the Covid-19 Pandemic, it means if the lempu (honesty) of taxpayers is high, the level of tax payers compliance to calculate, pay and report taxes will increase as well.
Company Size and the Presence of Independent Commissioners, Can They Affect the Disclosure of Enterprise Risk Management? Christian, Ferry; Rasyid, Syarifuddin; Ferdiansah, Muhammad Irdam
Jurnal Riset Akuntansi dan Keuangan Vol 12, No 2 (2024): Jurnal Riset Akuntansi dan Keuangan. Agustus 2024 [DOAJ dan SINTA Indexed]
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v12i2.59441

Abstract

This study aims to determine the effect of company size and independent commissioners on the disclosure of Enterprise Risk Management. The object of this study are manufacturing companies listed on the Indonesia Stock Exchange during 2019-2021 with a total of 31 companies that meet the criteria using a purposive sampling technique. Data analysis using SPSS. The results of the study show that company size has a significant effect on Enterprise Risk Management disclosure. Meanwhile, the Independent Commissioner has no effect on the disclosure of Enterprise Risk Management. These results contribute to investors for investment decisions based on company size. This means that the larger the size of the company, the company tends to disclose more extensive information about risk management.
A Systematic Literature Review on Early Warning Systems for Stock Market Crises: The Role of Investor Sentiment Rasyid, Syarifuddin; Darmawati; Pitria, Ni Gusti Ayu; Pangraran, Fisca Mawa'
Journal of Enterprise and Development (JED) Vol. 6 No. 3 (2024): Journal of Enterprise and Development (JED)
Publisher : Faculty of Islamic Economics and Business of Universitas Islam Negeri Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20414/jed.v6i3.11783

Abstract

Purpose: This study systematically reviews existing research on early warning systems (EWS) for stock market crises, with a particular focus on the role of investor sentiment in enhancing prediction and mitigation efforts.Method: This study employed a systematic literature review (SLR) methodology, analyzing 32 peer-reviewed articles published between 2015 and 2024. The articles were sourced from reputable databases such as Scopus, EBSCO, and IEEE, ensuring a rigorous and reliable selection of relevant research.Result: The findings of this research indicate that investor sentiment significantly influences stock market dynamics and the occurrence of crises. The study emphasizes the importance of sentiment analysis in developing an early warning system (EWS) to enhance the accuracy and precision of stock market crisis predictions.Practical Implications for Economic Growth and Development: This research suggests that incorporating investor sentiment into early warning systems can enhance crisis prediction accuracy, stabilize financial markets, and guide proactive risk management for investors and policymakers.
Kinerja Keuangan Berdasarkan Analisis Working Capital dan Current Ratio: Studi Kasus Pada PT Bank Danamon, Tbk. Banea, Agnes Eyne; Amiruddin; Rasyid, Syarifuddin; Darmawati; Hs, Rahmawati
Jurnal Ilmiah Akuntansi Manajemen Vol. 7 No. 2 (2024): Jurnal Ilmiah Akuntansi Manajemen
Publisher : Fakultas Ekonomi, Universitas Muhammadiyah Buton

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35326/jiam.v7i2.5591

Abstract

Kinerja keuangan di sektor perbankan dipengaruhi oleh berbagai faktor yang mencakup profitabilitas, likuiditas, kualitas aset, efisiensi operasional, dan tingkat solvabilitas. Evaluasi menyeluruh terhadap faktor-faktor ini sangat penting bagi manajemen bank, investor, dan regulator untuk mengambil keputusan yang bijaksana serta mengelola risiko dengan baik. Penelitian ini menganlisis kinerja keuangan PT Bank Danamon, Tbk dengan menggunakan working capital dan current ratio. Penelitian ini menggunakan metode penelitian kuantitatif deskriptif dengan objek penelitian adalah PT. Bank Danamon, Tbk. Data yang digunakan penelitian ini adalah laporan keuangan PT Bank Danamon, Tbk periode tahun 2019-2021. Berdasarkan hasil penelitian menunjukkan bahwa working capital dan current ratio  PT. Bank Danamon, Tbk cukup baik. Hal ini menunjukkan bahwa pada periode tahun 2019-2021 kinerja keuangan PT. Bank Danamon, Tbk cukup baik. Kontribusi ilmu pengetahuan Menambah wawasan tentang penggunaan working capital dan current ratio dalam mengevaluasi kinerja keuangan sektor perbankan, Memberikan model evaluasi kinerja keuangan yang dapat diterapkan di perusahaan lain, Memberikan evaluasi atas pengelolaan modal kerja dan rasio lancar untuk mendukung likuiditas Perusahaan, Meningkatkan kepercayaan investor melalui stabilitas keuangan yang ditunjukkan.   Financial performance in the banking sector is influenced by various factors that include profitability, liquidity, asset quality, operational efficiency, and solvency levels. A thorough evaluation of these factors is essential for bank management, investors, and regulators to make wise decisions and manage risks properly. This research analyzes the financial performance of PT Bank Danamon, Tbk using working capital and current ratio. This research uses descriptive quantitative research methods with the object of research being PT Bank Danamon, Tbk. The data used in this study are the financial statements of PT Bank Danamon, Tbk for the period 2019-2021. Based on the results of the study, shows that the working capital and current ratio of PT Bank Danamon, Tbk are quite good. This shows that in the 2019-2021 period, the financial performance of PT Bank Danamon, Tbk, was quite good. Contribution of knowledge Adding insight into the use of working capital and current ratio in evaluating the financial performance of the banking sector, Providing a financial performance evaluation model that can be applied in other companies, Providing an evaluation of working capital management and the current ratio to support the Company's liquidity, Increasing investor confidence through stability financials shown.
ANALISIS ABNORMAL RETURN SEBELUM DAN SESUDAH PELARANGAN EKSPOR BATU BARA PADA 1 JANUARI 2022 Darmawati, Darmawati; Rasyid, Syarifuddin; Amalia, Lestari Rezki Nurul; Nurazisah, Andi Fadhilah
Journal of Management Small and Medium Enterprises (SMEs) Vol 17 No 3 (2024): JOURNAL OF MANAGEMENT Small and Medium Enterprises (SME's)
Publisher : Universitas Nusa Cendana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35508/jom.v17i3.19574

Abstract

This study aims to analyze the difference in average abnormal stock returns before and after the announcement of the coal export ban on coal mining companies on the Indonesia Stock Exchange (IDX) between August 2021 and January 2022. The method used is an event study with secondary data from Yahoo Finance. The research sample consisted of 20 companies. The analysis used the Shapiro-Wilk normality test, the one-sample Sample T-Test test for normal data, and the Wilcoxon Signed Rank Test for abnormal data. The results showed a significant abnormal return on the days surrounding the announcement of the export ban, but there was no significant difference between the abnormal return before and after the announcement. The limitations of this study are the limited sample and short analysis period. Suggestions for future research are to expand the sample and period and consider external factors that affect abnormal returns. Keywords: Abnormal Return; Export Ban; IDX Shares
Determinants of Village Fund Management Accountability Ridzal, Nining Asniar; Nirwana, Nirwana; Rasyid, Syarifuddin
Journal of International Conference Proceedings Vol 7, No 4 (2024): 2024 Wimaya Yogyakarta Proceeding
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v7i4.3577

Abstract

Investigating and determining the impacts of village officials' duties, fund managers' skills, and information technology use on the accountability of village fund management is the aim of this study, both partially and simultaneously. The descriptive analysis method employs a quantitative approach to data analysis. Data collection was implemented by distributing questionnaires and using SPSS software for processing. This research found that the significance value of the partial test findings (t-test), specifically with a value of 0.002 0.05, suggests that village authorities' participation impacts the accountability of local fund management. The significance value of the partial test findings (t-test), specifically with a value of 0.000 0.05, indicates that the competency of village fund managers affects the accountability of village fund management. The significance value of the partial test findings (t-test), specifically with a value of 0.004 0.05, indicates that the usage of information technology affects the accountability of village fund administration. The use of information technology, the function of village officials, and the proficiency of village fund managers all affect the accountability of village fund management
Reaksi Pasar Modal terhadap Fluktuasi Nilai Tukar Rupiah dan US Dollar di Sektor Perbankan Rasyid, Syarifuddin; Darmawati, Darmawati; Tandilino, Charles; Irianto, Laode Bagus Wijaya
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 6 No 3 (2025): February 2025
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v6i3.6391

Abstract

This research aims to analyze the market reaction due to fluctuations in the exchange rate of the Rupiah and the US Dollar on the stock prices of the banking sector listed on the Indonesia Stock Exchange using the event study method through the indicators of Average Abnormal Return (AAR) and Average Volume Trading Activity (AVTA). The data collection technique is secondary data obtained from official sources, namely the Indonesia Stock Exchange (IDX) and Yahoo Finance. The population that became the study sample consists of 46 banking sector companies listed on the IDX, with an observation period of 15 trading days. Statistical testing was conducted using the SPSS statistical tool with a paired sample t-test. The results of the paired sample t-test showed that the significance value for AAR was 0.596 and for AVTA was 0.519 (p > 0.05), indicating no significant difference between the averages before and after the event. Additionally, descriptive analysis shows a stability pattern in both indicators, reflecting the market's response to the event without any significant spikes. These findings affirm that the banking sector has a high resilience to events of rupiah exchange rate fluctuations, making it a key pillar of the capital market that provides stability and liquidity to the financial system. This research recommends extending the observation period and exploring the impact of monetary policy to understand the dynamics of the relationship between exchange rate fluctuations and the performance of the financial sector.
Co-Authors Amalia, Lestari Rezki Nurul Amiruddiin Amiruddin BANEA, AGNES EYNE Christian, Ferry Darmawati Darmawati Darmawati Daud, Dahniyar Ferdiansah, Muhammad Irdam Haliah, Haliah Hamzah, Hajrah HS, Rahmawati Insirat, Mutahira Nur Irianto, Laode Bagus Wijaya Kaco, Rahmawati Khaerany, Rizky Kusumawati, Andi Masnia Masnia, Masnia Nadhifa, Nisrinatul Nirwana, Nirwana Nurazisah, Andi Fadhilah Pangraran, Fisca Mawa' Parintak, Sutrisno Pitria, Ni Gusti Ayu Pratiwi, Dwi Dian Ridzal, Nining Asniar Rusli, Urisnawati Syahfir, Hasri Ainun Tandilino, Charles