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All Journal JURNAL MUQODDIMAH : Jurnal Ilmu Sosial, Politik dan Hummaniora Jurnal Pengabdian Magister Pendidikan IPA Community Development Journal: Jurnal Pengabdian Masyarakat JURNAL MANAJEMEN AKUNTANSI (JUMSI) JEKKP (JURNAL EKONOMI, KEUANGAN DAN KEBIJAKAN PUBLIK) Jurnal Ilman: Jurnal Ilmu Manajemen International Journal of Economics (IJEC) Jurnal Ar Ro'is Mandalika (Armada)
Rahimah, Evida
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Religion Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Public Health Social Sciences

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Reputasi Underwriter & Earnings Management: Dampak yang terjadi terhadap Initial Return pada saat IPO Putri, Ilfi Rahmi; Suriana, Suriana; Rahimah, Evida; Lubis, Muhammad Rum; Pulungan, Putri Awaliyah Rahma
JEKKP (Jurnal Ekonomi, Keuangan dan Kebijakan Publik) Vol 5, No 2 (2023): 30 Desember
Publisher : Universitas Islam Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30743/jekkp.v5i2.8444

Abstract

Penelitian ini bertujuan untuk memperoleh bukti empiris mengenai pengaruh reputasi underwriter dan earnings management terhadap initial return pada saat Initial Public Offerings (IPO). Objek dalam penelitian adalah perusahaan yang melakukan Initial Public Offerings (IPO) di Bursa Efek Indonesia. Teknik pengambilan sampel yang digunakan pada penelitian ini adalah sampling jenuh, yang melibatkan 208 perusahaan yang melakukan Initial Public Offerings (IPO) di Bursa Efek Indonesia selama periode  2018-202.. penelitian ini menunjukkan bahwa underwriter berpengaruh signifikan negative terhadap intial return. Sedangkan earnings management tidak berpengaruh signifikan terhadap intial return.
Analisis Perbandingan Risiko Keuangan Bank Konvensional Dan Bank Syariah (Studi Pada Bank Mandiri Konvensional Dengan Bank Syari’ah Mandiri) Rahimah, Evida; Nasution, Budiman Rosyadi; Abdullah, Ujang; Subaktiar, Subaktiar; Insy Sinaga, Riny Viri
Jurnal Manajemen Akuntansi (JUMSI) Vol 3, No 1: 2023
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jumsi.v3i1.4085

Abstract

The purpose of this study is the comparison of financial risk in conventional banks and Islamic banks. The object of this study was Bank Mandiri and Bank Syariah Mandiri with an observation period of 2 years from 2018 to 2019. The type of research taken in this study is descriptive comparative qualitative. The method of analysis used is Z-score discriminant analysis by comparing the level of financial risk between Bank Mandiri and Bank Syariah Mandiri. The results indicate the level of financial risk of Bank Mandiri is better than Bank Mandiri.
FAKTOR YANG MEMPENGARUHI NON-PERFORMING LOAN PADA BANK PEMERINTAH DAN BANK ASING DI INDONESIA Rahimah, Evida; Pratidina Nasution, Siti Wardah; Arfah Nasution, Siti Ummi
Jurnal Manajemen Akuntansi (JUMSI) Vol 1, No 2: 2021
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jumsi.v1i2.2245

Abstract

The purpose of this research to know and analyze effect of Capital Adequacy Ratio (CAR), Loan to Deposit Ratio (LDR), Net Interest Margin (NIM), Earning Assets Quality Ratio (KAP), Operations Expenses to Operations Income (BOPO), Bank Size, Return on Equity (ROE), Gross Domestic Product (GDP) and inflation to the Non-Performing Loan (NPL) government and foreign banks in Indonesia and Comparison effect of Capital Adequacy Ratio (CAR), Loan to Deposit Ratio (LDR), Net interest Margin (NIM), Earning Assets Quality Ratio (KAP), Operations Expenses to Operations Income (BOPO), Bank Size, Return on Equity (ROE) to the Non-Performing Loan (NPL) government and foreign banks in Indonesia. This research used 8 samples are 4 government banks and 4 foreign banks in Indonesia as an object of research, the research period is from year 2006 until 2013. Data used in this research was obtained from the Financial Statements of government and foreign banks. This research used a significance level of 5%. In analyzing data, researcher used independent sample t-test, while the test of hypothesis is leven's test, free sample t test and significance test. Panel data regression is estimate panel data model, and then f test, t test and coefficient test of determination. The result showed that there is difference between CAR, LDR, NIM, Bank Size, ROE and no difference between KAP, BOPO and NPL government and foreign banks in Indonesia. CAR, LDR, NIM, KAP, BOPO, Bank Size, ROE, GDP and inflation simultaneously have a positive effect and significant to NPL government and foreign banks in Indonesia. Partial test result show that  CAR, NIM, BOPO, ROE and inflation have a negative effect and not significant, LDR and GDP have positive effect and not significant, KAP have positive effect and significant, SIZE have negative effect and significant to NPL government and foreign banks in Indonesia.
Pengaruh Pajak Daerah dan Pendapatan Perkapita Terhadap Pendapatan Asli Daerah Kabupaten Karo Rahimah, Evida; Abdullah, Ujang; Rahmi Putri, Ilfi; Subaktiar, Subaktiar
Jurnal Ilmiah Muqoddimah: Jurnal Ilmu Sosial, Politik dan Hummaniora Vol 8, No 2 (2024): Mei 2024
Publisher : Universitas Muhammadiyah Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31604/jim.v8i2.2024.933-938

Abstract

Analisis penelitian membuktikan apakah pendapatan per kapita dan pendapatan pajak daerah berpengaruh terhadap pendapatan asli daerah (PAD) Karo. Data yang digunakan adalah laporan tahunan Kabupaten Karo periode 2005-2021 yang dimuat pada website. Metode analisis yang digunakan dalam penelitian ini adalah metode kuantitatif. Hasil penelitian ini menunjukkan bahwa penerimaan pajak daerah berpengaruh positif dan signifikan terhadap pendapatan asli daerah (PAD) Kabupaten Karo sedangkan pendapatan perkapita berpengaruh negatif tidak signifikan
The Role of Infrastructure Investment in Driving Regional Economic Growth: A Panel Data Analysis of Emerging Economies Zulaili, Zulaili; Rahimah, Evida; Putri, Ilfi Rahmi; Suriana, Suriana; Radiah, Radiah
International Journal of Economics (IJEC) Vol. 4 No. 1 (2025): January-June
Publisher : PT Inovasi Pratama Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55299/ijec.v4i1.1447

Abstract

This study examines the relationship between infrastructure investment and regional economic growth in emerging economies using panel data analysis from 2000-2020. Objectives: To empirically analyze the direct and indirect effects of infrastructure capital stock on economic growth performance across emerging market economies. Methods: We employ a quantitative methodology utilizing panel data econometrics with fixed effects, random effects, and dynamic GMM estimators based on an extended Cobb-Douglas production function framework incorporating infrastructure capital as a third input factor. The sample comprises 45 emerging economies with comprehensive data on GDP per capita, physical capital, human capital, and infrastructure investment indicators. Results: Our findings demonstrate a statistically significant positive relationship between infrastructure investment and economic growth, with an estimated elasticity of 0.24-0.31. The analysis reveals substantial heterogeneity across regions and infrastructure types, with transport and telecommunications infrastructure exhibiting stronger growth effects than water and energy infrastructure. Dynamic models confirm both short-term and long-term positive effects, with infrastructure investment contributing 1.2-1.8 percentage points to annual GDP growth. Conclusions: Infrastructure investment serves as a critical driver of regional economic growth in emerging economies, supporting endogenous growth theory predictions. The results suggest that strategic infrastructure development policies can enhance economic performance, particularly when combined with improvements in institutional quality and human capital development.
International Community Development Program Sa’diah, Kamilah; Pawar, Avinash; Nasution , Siti Wardah Pratidina; Ekawati, Yuni Andri; Rahimah, Evida
Jurnal Ar Ro'is Mandalika (Armada) Vol. 5 No. 3 (2025): JURNAL AR RO'IS MANDALIKA (ARMADA)
Publisher : Institut Penelitian dan Pengembangan Mandalika Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59613/armada.v5i3.5192

Abstract

The International Community Development Program for community service is an initiative that involves collaboration between universities or institutions and international communities in efforts to improve societal well-being. Through international service activities, educational institutions can expand their network of cooperation with institutions from other countries. This opens opportunities for the exchange of knowledge, experiences, and cross-cultural resources. The program focuses on community empowerment through various activities such as outreach in senior citizen care centers aimed at providing education and special attention to the elderly who need care in terms of well-being. Additionally, a sharing session for the younger generation is conducted to enhance their capacity in facing future challenges. Another activity is a workshop on promoting batik weaving products to the youth, aimed at preserving local culture while encouraging innovation in the creative economy sector. The final activity, tree planting for environmental sustainability, serves as one of the climate change mitigation efforts and helps preserve biodiversity. The outcomes of this international community service program not only have a direct impact but also open opportunities for sustainable development across various sectors including social, cultural, and environmental areas in Palembang City.
Pengaruh Pajak Daerah dan Pendapatan Perkapita Terhadap Pendapatan Asli Daerah Kabupaten Karo Rahimah, Evida; Abdullah, Ujang; Rahmi Putri, Ilfi; Subaktiar, Subaktiar
Jurnal Ilmiah Muqoddimah: Jurnal Ilmu Sosial, Politik dan Hummaniora Vol 8, No 2 (2024): Mei 2024
Publisher : Universitas Muhammadiyah Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31604/jim.v8i2.2024.933-938

Abstract

Analisis penelitian membuktikan apakah pendapatan per kapita dan pendapatan pajak daerah berpengaruh terhadap pendapatan asli daerah (PAD) Karo. Data yang digunakan adalah laporan tahunan Kabupaten Karo periode 2005-2021 yang dimuat pada website. Metode analisis yang digunakan dalam penelitian ini adalah metode kuantitatif. Hasil penelitian ini menunjukkan bahwa penerimaan pajak daerah berpengaruh positif dan signifikan terhadap pendapatan asli daerah (PAD) Kabupaten Karo sedangkan pendapatan perkapita berpengaruh negatif tidak signifikan
Reputasi Underwriter & Earnings Management: Dampak yang terjadi terhadap Initial Return pada saat IPO Putri, Ilfi Rahmi; Suriana, Suriana; Rahimah, Evida; Lubis, Muhammad Rum; Pulungan, Putri Awaliyah Rahma
JEKKP (Jurnal Ekonomi, Keuangan dan Kebijakan Publik) Vol 5, No 2 (2023): 30 Desember
Publisher : Universitas Islam Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30743/jekkp.v5i2.8444

Abstract

Penelitian ini bertujuan untuk memperoleh bukti empiris mengenai pengaruh reputasi underwriter dan earnings management terhadap initial return pada saat Initial Public Offerings (IPO). Objek dalam penelitian adalah perusahaan yang melakukan Initial Public Offerings (IPO) di Bursa Efek Indonesia. Teknik pengambilan sampel yang digunakan pada penelitian ini adalah sampling jenuh, yang melibatkan 208 perusahaan yang melakukan Initial Public Offerings (IPO) di Bursa Efek Indonesia selama periode  2018-202.. penelitian ini menunjukkan bahwa underwriter berpengaruh signifikan negative terhadap intial return. Sedangkan earnings management tidak berpengaruh signifikan terhadap intial return.
Pengarahan Penggunaan Media Sosial Untuk Mengembangkan Usaha Keluarga di Kelurahan Sumber Mulyorejo Binjai Timur Rahimah, Evida; Rum Lubis, Muhammad; Rahmi Putri, Ilfi; Mauliza, Sri; Subaktiar; Kumala Dewi Ritonga, Ratih
Jurnal Pengabdian Magister Pendidikan IPA Vol 6 No 4 (2023): Oktober-Desember 2023
Publisher : Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jpmpi.v6i4.6955

Abstract

This research was conducted in the city of Binjai, East Binjai District, precisely in the Sumber Mulyorejo sub-district with the aim of directing the use of social media to develop family businesses so that in the future they can increase the sales of family businesses. Housewives (IRT) can play an active role and empower all their abilities to help the family economy, one of which is through MSME activities. but there are still those who are not very active in promoting the products they produce, so they have not increased their sales turnover too much. Meanwhile, in the era of globalization, communication has used technology via the internet, one of which is through social media, even social media has been used in the business world as a fast and inexpensive sales promotion tool. MSME actors, especially family businesses in this area, need guidance on the use of social media, so they can utilize social media in promotional activities for the products they produce, so that they can help increase family business income in Sumber Mulyorejo Village, East Binjai District in the future. Family business actors responded well, a large number of them asked questions regarding the use of social media in promotional activities
Pengaruh Efektivitas dan Akuntabilitas Desa Terhadap Kepuasan Masyarakat Desa Sei Bamban Kecamatan Sei Bamban Kabupaten Serdang Bedagai Sari, Yunita; Insy Sinaga, Riny Viri; Rahimah, Evida
Jurnal ILMAN (Jurnal Ilmu Manajemen) Vol. 12 No. 1 (2024): Februari
Publisher : Sekolah Tinggi Ilmu Manajemen Sukma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35126/ilman.v12i1.564

Abstract

Penelitian ini bertujuan Untuk mengetahui secara parsial maupun simultan apakah efektivitas dan akuntabilitas desa berpengaruh signifikan terhadap kepuasan masyarakat di Desa Sei Bamban Kecamatan Sei Bamban Kabupaten Serdang Bedagai. dan seberapa besar persentasenya. Metode yang digunakan dalam penelitian ini adalah metode kuantitatif dengan beberapa uji yakni reliability analysis, uji penyimpangan asumsi klasik dan regression linier. Berdasarkan hasil regresi data primer yang diolah dengan menggunakan SPSS 20, diperoleh persamaan regresi linier berganda sebagai berikut: Y = 13,277 + 0,270 X1 + 0,404 X2 + e. Secara parsial, variabel efektivitas (X1) memiliki pengaruh yang signifikan terhadap kepuasan masyarakat. Artinya hipotesis pada penelitian ini diterima, terbukti dari nilai t hitung > t tabel (3,259 > 1,985). Sedangkan variable akuntabilitas desa (X2) memiliki pengaruh yang signifikan terhadap kepuasan masyarakat. Artinya hipotesis pada penelitian ini diterima, terbukti dari nilai t hitung > t tabel (4,274 > 1,985). Secara simultan, variabel efektivitas (X1) dan akuntabilitas desa (X2) memiliki pengaruh yang signifikan terhadap kepuasan masyarakat. Artinya hipotesis pada penelitian ini diterima, terbukti dari nilai F hitung > F tabel (14,217 > 3,09). Variabel efektivitas (X1) dan akuntabilitas desa (X2) mampu memberikan kontribusi pengaruh terhadap variabel penururnan tingkat kesejahteraan masyarakat sebesar 23,0% sedangkan sisanya sebesar 77,0% dipengaruhi oleh variabel lain yang tidak diteliti dalam penelitian ini. Dari kesimpulan di atas, penulis memberikan saran melihat melihat kurang tingginya persentase pengaruh variabel efektivitas dan akuntabilitas desa terhadap kepuasan masyarakat maka pihak pemerintah desa harus lebih menggencarkan program yang bersifat sinergi dan memiliki integritas agar masyarakat dapat percaya dengan program pemerintah desa. Diharapkan ada penelitian yang mendalam di masa yang akan datang yang dilakukan peneliti-peneliti lainnya mengenai variabel efektivitas dan akuntabilitas desa terhadap kepuasan masyarakat.
Co-Authors Abdullah, Ujang Ekawati, Yuni Andri Insy Sinaga, Riny Viri Kumala Dewi Ritonga, Ratih Lubis, Muhammad Rum Mauliza, Sri Nasution , Siti Wardah Pratidina Nasution, Budiman Rosyadi Pawar, Avinash Pratidina Nasution, Siti Wardah Pulungan, Putri Awaliyah Rahma Putri, Ilfi Rahmi Radiah, Radiah Rahmi Putri, Ilfi Riny Viri Insy Sinaga Rum Lubis, Muhammad Sa’diah, Kamilah subaktiar Subaktiar, Subaktiar Suriana Suriana Yunita Sari Zulaili , Zulaili Zulaili, Zulaili