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All Journal Jurnal Penelitian Pendidikan Indonesia AKSIOMA : Jurnal Sains Ekonomi dan Edukasi Manajemen : Jurnal Ekonomi
Arifin, Muhammad Rais
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences Other

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The influence of investment decisions and stock prices on company value with profitability as a moderating variable Arifin, Muhammad Rais; Munandar, Agus
JPPI (Jurnal Penelitian Pendidikan Indonesia) Vol 10, No 4 (2024): JPPI (Jurnal Penelitian Pendidikan Indonesia)
Publisher : Indonesian Institute for Counseling, Education and Theraphy (IICET)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29210/020244651

Abstract

This study aims to analyze the effect of investment decisions and stock prices on the company value in the infrastructure sector, moderated by profitability. The study uses multiple linear regression to examine the relationships between variables, with secondary data obtained from the financial statements of infrastructure companies listed on the Indonesia Stock Exchange (IDX) for the period of 2018-2021. The independent variables used in this study are investment decisions, measured by the Price Earnings Ratio (PER), stock price, measured by closing share price, and profitability, measured by Return on Equity (ROE). The dependent variable is company value, measured by Price to Book Value (PBV). The results of the study show that investment decisions and stock prices have a positive and significant effect on company value. However, profitability does not moderate the relationship between investment decisions and stock prices on company value. The implications of this study’s findings suggest that infrastructure companies should pay attention to investment decisions and strategies that can influence stock prices, as both have a significant impact on increasing company value. Additionally, although profitability does not moderate the relationship, companies should still maintain profitable performance to ensure the sustainability of healthy operations.
Peran Manajemen Pemberdayaan Ekonomi Masyarakat dalam Mendukung Pencapaian Tujuan Pembangunan Berkelanjutan (SDGs): Studi Empiris di Kabupaten Hulu Sungai Utara, Indonesia Maulana, Erfan; Arifin, Muhammad Rais; Azis, Lalu Muhammad Abdul
AKSIOMA : Jurnal Sains Ekonomi dan Edukasi Vol. 3 No. 2 (2026): AKSIOMA : Jurnal Sains, Ekonomi dan Edukasi
Publisher : Lembaga Pendidikan dan Penelitian Manggala Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62335/aksioma.v3i2.2361

Abstract

Community economic empowerment is widely recognized as a strategic instrument for accelerating the achievement of the Sustainable Development Goals (SDGs), particularly in developing regions. This empirical study examines the role of community economic empowerment management in supporting SDGs achievement in Hulu Sungai Utara Regency, South Kalimantan, Indonesia. Employing a mixed-methods approach, the study integrates quantitative survey data from 120 respondents with qualitative in-depth interviews involving 15 key informants, supported by secondary data analysis and a review of reputable literature. The findings reveal that effective empowerment management characterized by structured planning, access to capital, training effectiveness, institutional coordination, and outcome-based monitoring has a significant positive impact on income improvement, business sustainability, and employment stability. Although Hulu Sungai Utara Regency demonstrates a relatively low poverty rate, managerial and institutional challenges limit the optimal contribution of empowerment programs to SDGs targets. This study contributes empirical evidence from a local Indonesian context and proposes a management-oriented framework for aligning community empowerment initiatives with sustainable development agendas
PENGARUH INTENSITAS PENGUNGKAPAN ARTIFICIAL INTELLIGENCE DALAM LAPORAN TAHUNAN TERHADAP KINERJA KEUANGAN PERUSAHAAN PERBANKAN Arifin, Muhammad Rais; Taufik, Risqa
Manajemen: Jurnal Ekonomi Vol. 8 No. 1 (2026): Manajemen: Jurnal Ekonomi Vol 8 No 1 Maret 2026
Publisher : Fakultas Ekonomi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/zbdtvv14

Abstract

Penelitian ini bertujuan menguji pengaruh intensitas pengungkapan Artificial Intelligence (AI) dalam laporan tahunan terhadap kinerja keuangan perbankan yang diukur menggunakan Return on Assets (ROA) dan Return on Equity (ROE). Intensitas pengungkapan AI diukur melalui analisis isi berbasis lexicon dengan menghitung frekuensi kemunculan istilah AI yang dinormalisasi terhadap total kata laporan (AI mentions per 10.000 kata). Sampel penelitian meliputi tiga bank (BMRI, BBRI, BBNI) periode 2022–2024 (9 observasi firm-year). Analisis dilakukan menggunakan statistik deskriptif, korelasi Pearson, dan regresi OLS pooled. Hasil menunjukkan intensitas pengungkapan AI tidak berpengaruh signifikan terhadap ROA maupun ROE dengan arah koefisien negatif (ROA: β = -0,283; p = 0,575; ROE: β = -3,901; p = 0,322). Temuan ini mengindikasikan bahwa narasi AI pada laporan tahunan belum dapat dijadikan indikator peningkatan profitabilitas akuntansi jangka pendek dan dapat bersifat strategis (signaling/legitimasi atau impression management)
Co-Authors Agus Munandar Azis, Lalu Muhammad Abdul Erfan Maulana Taufik, Risqa