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Return Pasar Modal dan Pasar Rakyat Fikri, M. Ali; Pascayanti, Yusifa
Empiricism Journal Vol. 3 No. 2: December 2022
Publisher : Lembaga Penelitian dan Pemberdayaan Masyarakat (LITPAM)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36312/ej.v3i2.1006

Abstract

Relevansi nilai merupakan daya penjelas suatu hubungan dengan informasi akuntansi misalnya seperti return, laba, nilai buku, dan lain lain. Faktanya, banyak investor pasar modal di kalangan menengah ke atas dan investasi pasar rakyat dilakukan kalangan menengah ke bawah. Penelitian ini bertujuan untuk menguji perbedaan return pasar saham dan pasar rakyat dengan menggunakan analisis uji beda Mann Whitney menggunakan sampel perusahaan retail di Bursa Efek Indonesia dan UMKM Pasar Tradisional di daerah Mataram, dengan signifikansi sebesar 0.00 (< 5%),  yang berarti bahwa terdapat perbedaan return antara Pasar Modal dan pasar Rakyat dan return Pasar Rakyat lebih menguntungkan dibandingkan dengan Pasar Modal. Capital Market Return and People's Market Abstract Value relevance is the explanatory power of a relationship with accounting information such as returns, profits, book values, and others. In fact, many capital market investors are in the upper middle class and people's market investments are made by the lower middle class. This study aims to examine the differences in returns on the stock market and the people's market using the Mann Whitney different test analysis using a sample of retail companies on the Indonesia Stock Exchange and MSMEs in traditional markets in the Mataram area, with a significance of 0.00 (< 5%), which means that there is a difference the return between the Capital Market and the People's market and the People's Market return is more profitable than the Capital Market.
Studi Akuntabilitas Yayasan di Nusa Tenggara Barat Fikri, M. Ali; BS, Sapto Hendri; Atikah, Siti; Sasanti, Elin Erlina
Empiricism Journal Vol. 4 No. 1: June 2023
Publisher : Lembaga Penelitian dan Pemberdayaan Masyarakat (LITPAM)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36312/ej.v4i1.1288

Abstract

Organisasi tidak dapat dipisahkan dari keberadaan individu dan kelompok di sekitarnya seperti konsumen, kreditur, dan pemerintah. Semua pihak baik secara langsung atau tidak langsung menentukan kelangsungan hidup organisasi, termasuk organisasi sosial seperti yayasan. Permasalahan yang sering dijumpai dilapangan terkait kritik akuntabilitas yayasan yang sering kali kurang, terutama dalam hal akuntabilitas keuangan. Metode yang digunakan yakni berupa analisis survey penelusuran dokumen secara online yang terdapat di Nusa Tenggara Barat. Ditemukan bahwa yayasan cenderung menyajikan akuntabilitas mengenai kegiatan yang akan dan telah mereka lakukan serta lingkup organisasi secara umum. Sebanyak 375 NGO yang terdaftar sejak tahun 2014 sampai 2020 sedangkan pada tahun 2022 terdapat sejumlah 362 yayasan yang memperoleh bantuan namun tidak menyajikan akuntabilitas keuangan organisasi secara terbuka ke publik. Foundation Accountability Study in West Nusa Tenggara Abstract Organizations cannot be separated from the existence of individuals and groups around them such as consumers, creditors and the government. All parties either directly or indirectly determine the survival of the organization, including social organizations such as foundations. The problems that are often encountered in the field are related to criticism of foundation accountability which is often lacking, especially in terms of financial accountability. The method used is in the form of an online document search survey analysis in West Nusa Tenggara. It was found that foundations tend to present accountability regarding the activities they will and have undertaken and the scope of the organization in general. A total of 375 NGOs have been registered from 2014 to 2020, while in 2022 there were a total of 362 foundations that received assistance but did not present their organizational financial accountability openly to the public.
Analisis Return Saham pada Perusahaan Holding Company dan Non-Holding Company Fikri, M. Ali; Prasidya , Tusta Citta Ihtisan Tri; Waskito , Iman; Pascayanti, Yusifa; Reza, Ismalia
Empiricism Journal Vol. 4 No. 2: December 2023
Publisher : Lembaga Penelitian dan Pemberdayaan Masyarakat (LITPAM)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36312/ej.v4i2.1670

Abstract

Penelitian ini bertujuan untuk menganalisis perbedaan Return, Likuiditas, Leverage, dan Profitabilitas terhadap Return Saham Holding Company dan Non-Holding Company perusahaan. Sampel yang digunakan dalam penelitian ini adalah  perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia pada tahun 2021. Berdasarkan hasil analisa bahwa temuan dalam penelitian menunjukkan terdapat perbedaan antara perusahaan holding dan non holding bedasarkan rasio hutang dan profitabilitasnya, kecuali untuk likuiditas (current ratio) dan Return sahamnya. Perusahaan holding dengan anak perusahaan membutuhkan hutang dan memiliki profit yang tinggi untuk bertahan, sedangkan untuk likuiditas, semua perusahaan membutuhan likuiditas yang tinggi sehingga tidak ada perbedaan, dan terakhir respon investor diproksikan menggunakan return tidak mempengaruhi penilaian apakah entitas merupakan perusahaan holding atau non holding. Analysis of Stock Returns in Holding and Non-Holding Company Entities Abstract This research aims to analyze the differences in Return, Liquidity, Leverage, and Profitability concerning the Stock Return of Holding and Non-Holding Company entities. The sample used in this study consists of manufacturing companies listed on the Indonesia Stock Exchange in the year 2021. Based on the analysis results, the findings indicate differences between holding and non-holding companies based on their debt ratios and profitability, except for liquidity (current ratio) and their Stock Return. Holding companies with subsidiaries require debt and maintain high profitability to sustain, whereas for liquidity, all companies require high liquidity, hence no distinction. Finally, the investor response, approximated using returns, does not affect the assessment of whether an entity is a holding or non-holding company.
Peran Pendidikan Agama Islam dalam Mempromosikan Perdamaian dan Rekonsiliasi Sosial Fikri, M. Ali
Sasana: Jurnal Pendidikan Agama Islam Vol 2 No 1: Agustus 2023
Publisher : PT. Bangun Harapan Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56854/sasana.v2i1.223

Abstract

Peran pendidikan agama Islam dalam mempromosikan perdamaian dan rekonsiliasi sosial telah menjadi perhatian yang meningkat di tengah tantangan sosial yang kompleks. Artikel ini bertujuan untuk menyoroti peran penting pendidikan agama Islam dalam membangun perdamaian dan rekonsiliasi sosial. Metode penelitian yang digunakan adalah studi pustaka (library research) yang melibatkan analisis dan sintesis berbagai sumber yang relevan. Latar belakang penelitian ini mencerminkan kebutuhan akan upaya nyata dalam membangun masyarakat yang harmonis dan damai, di mana pendidikan agama Islam memiliki peran yang signifikan. Hasil penelitian menunjukkan bahwa pendidikan agama Islam memiliki potensi untuk membentuk sikap damai, toleransi, dan menghargai perbedaan. Melalui pengajaran nilai-nilai keadilan, persaudaraan, dan kerjasama dalam Islam, pendidikan agama Islam dapat mempromosikan perdamaian dan rekonsiliasi sosial. Kesimpulan penelitian ini menegaskan pentingnya integrasi pendidikan agama Islam yang berkualitas dalam kurikulum dan praktik pendidikan, serta pentingnya peran guru dalam menanamkan nilai-nilai perdamaian dan rekonsiliasi. Dalam menghadapi tantangan yang ada, diperlukan upaya kolaboratif dari pemerintah, lembaga pendidikan, dan masyarakat untuk mendorong implementasi pendidikan agama Islam yang efektif dalam membangun perdamaian dan rekonsiliasi sosial.
Pendidikan Islam dan Pembentukan Identitas Muslim di Era Globalisasi Fikri, M. Ali
Sasana: Jurnal Pendidikan Agama Islam Vol 3 No 1: Agustus 2024
Publisher : PT. Bangun Harapan Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56854/sasana.v3i1.382

Abstract

Penelitian ini membahas tantangan dan peran pendidikan Islam dalam pembentukan identitas Muslim di era globalisasi. Latar belakang penelitian ini mencakup pengaruh globalisasi terhadap nilai-nilai keagamaan dan identitas budaya. Metode penelitian menggunakan library research untuk mengumpulkan dan menganalisis literatur terkait pendidikan Islam dan dampaknya terhadap identitas Muslim. Tujuan penelitian adalah untuk mengidentifikasi bagaimana pendidikan Islam dapat memperkuat identitas Muslim di tengah arus globalisasi serta untuk mengeksplorasi strategi yang efektif dalam pendidikan agama. Identifikasi masalah mencakup tantangan dalam mempertahankan nilai-nilai Islam di tengah pengaruh budaya global yang pesat serta adanya kekurangan dalam literatur yang mendalam mengenai topik ini. Hasil penelitian menunjukkan bahwa pendidikan Islam berperan krusial dalam membentuk dan memperkuat identitas Muslim melalui kurikulum yang relevan dan metode pengajaran yang inovatif, sekaligus menghadapi tantangan globalisasi dengan strategi yang adaptif dan efektif.  
PELATIHAN DAN PENDAMPINGAN TATA KELOLA KEUANGAN BUM DESA DI KABUPATEN LOMBOK BARAT Iman Waskito; Jumaidi, Lalu Takdir; Fikri, M. Ali; Nirmala, Yeni
Jurnal Pepadu Vol 5 No 3 (2024): Jurnal PEPADU
Publisher : Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/pepadu.v5i3.5967

Abstract

Financial reports are an instrument for measuring the performance of every business entity, including BUM Desa. Without financial reports, the performance of BUM Desa cannot be assessed for its development, so that every inclusion of Village funds in it is very risky. The low capacity of BUM Desa human resources is the cause of the absence of financial reports. Therefore, strengthening BUM Desa human resources is needed to support the realization of financial reports. This community service activity aims to strengthen the capacity of BUM Desa human resources to prepare financial reports. There are 24 BUM Desa selected as participants in this community service activity. The selection criteria are that they are registered with the P3MD of West Lombok Regency, have business activities, and represent each sub-district. Until the completion of this community service activity report, there are still mentoring activities that continue to be provided by the community service team. Because it is realized that the preparation of this financial report can be sustainable, which of course does not rule out the possibility that there are problems whose resolution requires mentoring.
Penyuluhan Pemanfaatan Kayu Sebagai Konstruksi Rumah Hunian Di Desa Sama Guna, Kecamatan Tanjung, Kabupaten Lombok Utara Hidayati, Nurul; Adiansyah, Joni Safaat; Wahyuningsih, Titik; Hidayat, Ari Ramdhan; Ilmi, Muhammad Khalis; Yustissiani, Erni; Saputra, Adi; Fikri, M. Ali; Amandari, Ringka Ninis
Rengganis Jurnal Pengabdian Masyarakat Vol. 4 No. 2 (2024): November 2024
Publisher : Pendidikan Matematika, FKIP Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/rengganis.v4i2.449

Abstract

Sama Guna Village is one of the villages in Tanjung District, North Lombok Regency which is the location of service by the Civil Engineering Study Program Service Team of Muhammadiyah Mataram University related to counseling on the use of wood as a residential house. The location of Sama Guna Village which is still beautiful and has a lot of green land makes this suburban a village that is considered appropriate and in accordance with the theme of the counseling to be carried out. The purpose of this service is to provide and share knowledge with the local community related to the introduction of good wood characteristics and can be used as a material for building residential houses for the community so that houses built from wood can become durable, strong, and long-lasting residential houses. The method used was presentation and discussion with the local community which took place on Saturday, June 15, 2024 starting at 10:00 - 12:30 WITA at the meeting room in Sama Guna Village. This activity ran smoothly and orderly, during the implementation of the activity the participants were very enthusiastic about participating in the activity, this was seen from the enthusiastic questions and answers that occurred with a total of 20 participants.
Analisis Rasio Kinerja Perusahaan Manufaktur dan Perusahaan Dagang di Bursa Efek Indonesia Fikri, M. Ali; Atikah, Siti; Sasanti, Elin Erlina; Yanti , Yusifa Pasca
Empiricism Journal Vol. 5 No. 2: December 2024
Publisher : Lembaga Penelitian dan Pemberdayaan Masyarakat (LITPAM)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36312/ej.v5i2.2401

Abstract

Penelitian ini bertujuan untuk menganalisis perbedaan kinerja perusahaan manufaktur dan dagang di Bursa Efek Indonesia tahun 2021 berdasarkan rasio keuangan ROA, CR, DER, dan return saham dengan pendekatan teori sinyal. Sampel penelitian mencakup 245 perusahaan, terdiri atas 177 perusahaan manufaktur dan 68 perusahaan dagang. Hasil analisis menggunakan uji Mann-Whitney menunjukkan bahwa tidak terdapat perbedaan signifikan pada rasio ROA, CR, dan DER antara kedua jenis perusahaan. Namun, terdapat perbedaan signifikan pada return saham, dengan perusahaan dagang mencatatkan return lebih tinggi dibandingkan perusahaan manufaktur. Temuan ini menyoroti fokus investor yang cenderung lebih tertarik pada pergerakan harga saham dibandingkan indikator kinerja keuangan lainnya. Hal ini mengindikasikan pentingnya informasi berbasis saham dalam pengambilan keputusan investasi. Performance Ratio Analysis of Manufacturing Companies and Trading Companies on the Indonesia Stock ExchangeAbstracthis study aims to analyze the performance differences between manufacturing and trading companies on the Indonesia Stock Exchange in 2021 based on financial ratios such as ROA, CR, DER, and stock return, employing signal theory. The research sample comprises 245 companies, including 177 manufacturing and 68 trading firms. Analysis using the Mann-Whitney test indicates no significant differences in ROA, CR, and DER ratios between the two company types. However, a significant difference was observed in stock returns, with trading companies recording higher returns than manufacturing firms. These findings highlight investors' focus on stock price movements over other financial performance indicators, emphasizing the importance of stock-based information in investment decisions.
Pengabdian Masyarakat Pemasangan Pipa Air Sumur Di Dusun Ujung Ketangga Desa Sekaroh, Kecamatan Jero Waru Lombok Timur Fikri, M. Ali; Mujahid, Khairul; Atikah, Siti; Sasanti, Elin Erlina; Pascayanti, Yusifa
Eastasouth Journal of Impactive Community Services Vol 3 No 01 (2024): Eastasouth Journal of Impactive Community Services (EJIMCS)
Publisher : Eastasouth Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/ejimcs.v3i01.280

Abstract

Kekeringan yang melanda wilayah Lombok Timur makin mengkhawatirkan. Salah satunya terjadi di desa Sekaroh. Kondisi ini memaksa ribuan warga di Desa Sekaroh, Kecamatan Jerowaru, berjuang mendapatkan air bersih dengan cara membeli air bersih yang harganya hingga ratusan ribu per tangki. Sejak lama Masyarakat menginginkan kebutuhan air, terutama untuk konsumsi minum dan memasak, sedangkan untuk kebutuhan kebutuhan dasar mandi cuci kakus masayarakat biasanya menggunakan air payau dikarenakan lokasi daerahnya berdekatan dengan wilayah pantai dan karst. Kegiatan pengabdian sebelumnya telah dilakukan melalui pembuatan sumur bor dan sekaligus untuk mengemat biaya pengeluaran rumah tangga untuk membeli air, namun dikarenakan tingkat daya beli msayarakat yang masih rendah untuk melakukan distribusi air dari sumur bor, kegiatan pengabdian ini kemudian dilanjutkan dengan melakukan pemasangan pipa air bersih ke rumah warga.
Menyibak Problematika Badan Usaha Milik Desa: Studi Etnometodologi Waskito, Iman; Jumaidi, Lalu Takdir; Fikri, M. Ali
Valid: Jurnal Ilmiah Vol. 22 No. 1 (2024): Valid Jurnal Ilmiah - Edisi Juli-Desember 2024
Publisher : Sekolah Tinggi Ilmu Ekonomi AMM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53512/valid.v22i1.412

Abstract

This research aims to understand the problems of managing Village BUM. This research uses an interpretive paradigm with ethnomethodology as the methodology. The data collection techniques used in this research were observation, interviews, and documentation. The informants from this research were three people, namely the Village Head, the Chair of the Village BUM, and the Village BUM Treasurer. The results of this research show that there are at least three internal problems with BUM Desa. First, the preparation of financial reports was neglected. The results of the data analysis show that this problem is due to a lack of education and training for employees in carrying out their duties and responsibilities. However, this problem is only the impact of the next two problems. Second, the mechanism for changing the chairman of BUM Desa. The change of chairman of BUMDesa, which is the appointment of the Village Head, has the potential for a conflict of political interest in retribution. This conflict is very vulnerable to ignoring the principle of professionalism in every process of appointing a new BUMDesa chairman. Third, leadership dualism. The existence of a village head, who should encourage the form of allocation of village funds and stimulants for policies that stimulate BUMDesa business, should not interfere and even be considered a shadow chairman.