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All Journal AFEBI Accounting Review SENTRALISASI Jurnal Bisnis dan Akuntansi Jurnal Ilmiah Akuntansi Manajemen Management Studies and Entrepreneurship Journal (MSEJ) Nobel Management Review Akrual: Jurnal Bisnis dan Akuntansi Kontemporer
ABDUL HAMID HABBE
Universitas Hasanuddin
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Social Sciences Other

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ANALISIS TIME-SERIES PERILAKU LABA QUARTALAN PERUSAHAAN PUBLIK DI BURSA EFEK JAKARTA ABDUL HAMID HABBE
Jurnal Bisnis dan Akuntansi Vol 4 No 3 (2002): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1755.515 KB) | DOI: 10.34208/jba.v4i3.556

Abstract

The main objective of this paper is to analyze the behavior of earnings quartely. This research is based on inconsistency of the result previous research. I derive two variables of earnings, origonal earnings and earnings deflated to total asset. I employ Box-Jankins methodology to identify ARIMA models of 32 firms over 1994:1 to 2001:4. The result shows that the earnings quarterly follow random walk for both the two variables of earnings. Parameters of ARIMA models that identified are relevant to explain the behavior of two variables of earnings quarterly. However, the parameters of random walk and identified models (ARIMA) are not different. The result also provides evidence that there is not difference forecasting ability between random walk and identified models for earnings original.The forecasting ability of ARIMA models, however, is more accurate than that random walk model for deflated earnings.
Investor Beliefs Revision In The Multiple Benchmark Accounting Information Riza Praditha; Abdul Hamid Habbe; Robert Jao
SENTRALISASI Vol. 9 No. 2 (2020): Sentralisasi
Publisher : Universitas Muhammadiyah Sorong

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33506/sl.v9i2.886

Abstract

Penelitian ini bertujuan untuk menguji efektivitas dari pengungkapan informasi akuntansi multiple benchmark terhadap revisi keyakinan investor dalam memprediksi kinerja laba masa depan. Desain penelitian yang digunakan adalah eksperimen laboratorium 2x2 full factorial within subject. Subjek yang digunakan dalam penelitian ini adalah 20 orang mahasiswa Program Doktor Ilmu Ekonomi Universitas Hasanuddin yang diproksikan sebagai investor. Hasil penelitian menunjukkan bahwa ketika investor memeroleh informasi laba transitory bernilai positif investor cenderung melakukan revisi atas prediksi laba yang dilakukan berdasarkan informasi tambahan (management guidance). Hal tersebut ditunjukkan adanya perbedaan yang signifikan antara prediksi laba sebelum dan setelah diberikan informasi tambahan. Sedangkan, ketika investor memeroleh informasi laba transitory bernilai negatif, menunjukkan hasil yang sebaliknya. Investor cenderung memprediksi kinerja laba masa depan tidak jauh berbeda dari keyakinan awalnya. Hal ini menunjukkan adanya keterpatokan terhadap nilai awal yang menyebabkan investor mengalami bias heuristik anchoring-adjustment.This study aims to examine the effectiveness of the disclosure of multiple benchmark accounting information on the investor's belief revision in predicting future earnings performance. The research design used laboratory experiments 2x2 full factorial within-subject. The subjects used in this study were 20 students of the Doctoral Program in Economics, Hasanuddin University who were proxied as investors. The results show that when investors obtain information on temporary earnings is positive, investors tend to revise earning predictions based on additional information (management guidance). This is indicated by the significant difference between earnings predictions before and after additional information is provided. Meanwhile, when investors get information about negative temporary earnings, the results show the opposite. Investors tend to predict future earnings performance that is not much different from their initial beliefs. This shows the existence of a set of initial values that cause investors to experience anchoring-adjustment heuristic bias.
Analisis Konsep Anjak Piutang Dalam Perspektif Ekonomi Islam Ditinjau Dari Keputusan DSN-MUI Dan Konsep Akad Hiwalah Dalam Surat Edaran Bank Indonesia Indrawan Azis; Abdul Hamid Habbe; Gagaring Pagalung
Nobel Management Review Vol 2 No 2 (2021): Nobel Management Review
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37476/nmar.v2i2.1872

Abstract

Tujuan penelitian ini adalah untuk mengetahui Konsep anjak piutang syariah dalam fatwa DSN-MUI yang memanfaatkan gagasan akad Hiwalah dalam surat edaran Bank Indonesia serta persamaan dan perbedaan gagasan anjak piutang syariah dalam fatwa DSN-MUI dengan akad Hiwalah. gagasan dalam Surat edaran Bank Indonesia. Penelitian ini menggunakan standarisasi pemeriksaan yuridis dengan menggunakan metodologi terapan dan pendekatan hukum. Gagasan anjak piutang syariah mengingat dalam fatwa DSN-MUI menggunakan wakalah bil ujrah, dan gagasan akad Hiwalah dalam Surat edaran Bank Indonesia adalah gagasan perpindahan kewajiban dengan menggunakan Hiwalah muthlaqah dan Hiwalah muqayyadah. ada persamaan antara gagasan angka syariah dalam fatwa DSN-MUI yang memanfaatkan gagasan akad Hiwalah dalam Surat edaran Bank Indonesia. Yaitu dari pengertian sudut pandang, objek, macam dan jenis persetujuan untuk memberikan dana talangan (qardh) dan mendapatkan ujrah/porto, dan jangka dalam KUH Perdata adalah cessie dan subrogasi. Sementara itu, perbedaan antara pemikiran syariah dalam fatwa DSN-MUI dan gagasan akad Hiwalah dalam Surat edaran Bank Indonesia adalah jenis Transfer hutang dan pindah piutang, pemberi tugas, instansi terkait, dan perbedaan dengan Hiwalah muqayyadah tidak memberikan bailout dan ujrah, serta penyelesaian sengketa. The purpose of this study is to find the idea of ​​sharia factoring in the DSN-MUI fatwa with the Hiwalah contract idea in the circular of Bank Indonesia and the similarities and differences in the sharia factoring idea in the DSN-MUI fatwa with the Hiwalah contract idea in the circular of Bank Indonesia. This study uses a standardized juridical exploration with a calculated methodology and a legal approach. The idea of ​​a sharia figure in the DSN-MUI fatwa using wakalah bil ujrah, and the idea of ​​a Hiwalah contract in a Bank Indonesia circular letter is the idea of ​​shifting obligations with Hiwalah muthlaqah and Hiwalah muqayyadah. There are similarities between the ideas of sharia figures in the DSN MUI fatwa and the idea of ​​the Hiwalah contract in the circular letter of Bank Indonesia. That is from the point of view, objects, various types of approval to provide bailout funds (qardh) and obtain ujrah/levies. Meanwhile, the difference between sharia thinking in the DSN-MUI fatwa and the Hiwalah contract idea in Bank Indonesia circulars is the type of the obligation to transfer and transfer receivables, the assignor, the office in question, the object of the exchange, and the distinction with Hiwalah muqayyadah do not provide bailout and ujrah, as is the case with dispute resolution disputes
Respon Investor atas Kebijakan Instrumen Hedging di Pasar Modal Indonesia Linda A Razak; Haliah Haliah; Abdul Hamid Habbe; Asri Usman
Jurnal Ilmiah Akuntansi Manajemen Vol. 6 No. 1 (2023): Jurnal Ilmiah Akuntansi Manajemen
Publisher : Fakultas Ekonomi, Universitas Muhammadiyah Buton

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35326/jiam.v6i1.3308

Abstract

Penelitian ini menginvestigasi tentang respon investor atas kebijakan hedging di Pasar Modal Indonesia, dengan signaling theory sebagai basis valuasi. Penelitian ini adalah jenis penelitian event study. Populasi penelitian adalah 706 emiten yang terdaftar di Bursa Efek Indonesia pada tahun 2013 hingga tahun 2021 dan Pemilihan sampel menggunakan purposive sampling. Sampel yang terpilih adalah 190 emiten. Hipotesis diuji dengan menggunakan uji beda one sample wilcoxon signed rank test dan regresi. Hasil pengujian menyimpulkan bahwa informasi hedging direspon oleh investor pada saat sebelum dan sesudah informasi tersebut dipublikasikan, hal ini disebabkan karena kebijakan hedging dapat memproteksi perdagangan di luar negeri dan meminimalkan adanya risiko akibat ketidakstabilan kurs, dan ini dianggap suatu sinyal informasi bagi investor dalam menilai efektifitas atas kinerja pengelolaan perusahaan. Hedging memiliki nilai inkremental atau informasi tambahan bagi investor, hal ini mengindikasikan bahwa hedging dianggap sebagai suatu sinyal informasi baru bagi investor mengenai perubahan harga ekuitas, pengembalian ekuitas, volume perdagangan dan juga untuk mengevaluasi kinerja keuangan serta efek dari efektifitas kegiatan perdagangan luar negeri perusahaan sehingga dapat membantu memfasilitasi dalam pengambilan keputusan.
The Effect of Local Revenue, General Allocation Fund, and Capital Expenditure Against Financial Performance Putri Ramadhani; Rosmayanti; Sarah Alifa; Heriani Pakulla’; Ayu Rinathi Minggu; Abdul Hamid Habbe; Mediaty
AFEBI Accounting Review Vol. 8 No. 1 (2023): June
Publisher : Asosiasi Fakultas Ekonomi dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The purpose of this study is to examine and analyze the impact of local revenue distribution and capital expenditure general fund on the financial performance of South Sulawesi provincial government. This study is a quantitative study that uses statistical analysis to test research hypotheses. Using secondary data obtained from the 2019-2021 South Sulawesi Provincial Government Financial Statements the results of this study show that South Sulawesi Real Revenue and Capital Expenditure General Allocation Regional Fund has a positive impact on financial performance. The provincial governments local government financial performance is to use relevant key indicators to evaluate the local governments financial performance so as to help local governments understand their own financial situation and measure the achievements in achieving financial goals and public interests. Keywords: Financial Performance, Local Revenue, General Allocation Fund, and Capital Expenditure.
Faktor-Faktor yang Memengaruhi Minat Investor Berinvestasi Syariah Nur Azikin; Abdul Hamid Habbe; Muhammad Achyar Ibrahim
Akrual: Jurnal Bisnis dan Akuntansi Kontemporer VOLUME 16 NOMOR 1, JANUARI 2023
Publisher : Accounting Department, Faculty of Economics and Business, Universitas Hasanuddin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26487/akrual.v16i1.22442

Abstract

This study aims to test and analyze investment knowledge, consideration of sharia securities, minimal investment capital and perceived ease of use on sharia investment interest through the Bibit application. The research data was obtained through an online questionnaire (primary) with a sample of 100 respondents. This study uses a quantitative approach with multiple linear regression analysis. This study also uses the classical assumption test and hypothesis testing in the form of T test and F test. The results show that investment knowledge, consideration of sharia effects and perceived ease of use affect on sharia investment interest, while minimal investment capital does not affect on sharia investment interest. Taken together, investment knowledge, consideration of sharia securities, minimal investment capital and perceived ease of use affect on sharia investment interest.
The Influence of the Independent Board of Commissioners and Corporate Sustainability on Firm Value in Mining on the Indonesia Stock Exchange (IDX) in 2021-2022 Nur'Illiyyien; Sri Ayu Fratiwi; Medyoto Tikupasang; Fitriani; Jamaluddin; Abdul Hamid Habbe; Mediaty
AFEBI Accounting Review Vol. 8 No. 2 (2023): December
Publisher : Asosiasi Fakultas Ekonomi dan Bisnis Indonesia

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Abstract

Abstract This research aims to examine the effect of the independent board of commissioners and corporate sustainability on firm value. This research uses a causality quantitative approach. The research data is secondary data taken from the IDX data website. The sample used amounted to 15 mining sector companies during the two-year observation period. Purposive sampling is a technique used for data collection. The analysis method used is linear regression analysis with SPSS 23 analysis tool. The results showed that the independent committee and corporate sustainability have a significant influence on firm value. Keywords: Independent Board of Commissioners, Corporate Sustainability, Firm Value
Pengaruh Healthy Lifestyle, Self Efficacy dan Role Conflict terhadap Kinerja Auditor dengan Spiritual Quotient sebagai Variabel Moderasi Nurkholifah Burhanuddin; Abdul Hamid Habbe; Amiruddin Amiruddin
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 4 No. 3 (2023): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v4i4.2154

Abstract

Tujuan penelitian ini adalan untuk menganalisis dan menjelaskan bagaimana pengaruh healthy lifestyle, self efficacy dan role conflict terhadap kinerja auditor dengan spiritual quotient sebagai variabel moderasi. Populasi dari penelitian ini adalah auditor yang bekerja di Inspektorat Provinsi Sulawesi Selatan dan Inspektorat Kota Makassar. Pengambilan sampel menggunakan teknik sampel jenuh dengan jumlah sampel 81 auditor. Penelitian ini menggunakan data primer yang diperoleh melalui kuesioner. Analisis data menggunakan regresi linear berganda dan uji nilai selisih mutlak. Hasil penelitian menunjukkan bahwa healthy lifestyle dan self efficacy berpengaruh positif dan signifikan terhadap kinerja auditor. Sedangkan role conflict berpengaruh negatif dan signifikan terhadap kinerja auditor. Sementara itu, spiritual quotient sebagai variabel moderasi mampu memperkuat pengaruh healthy lifestyle dan self efficacy terhadap kinerja auditor. Namun, spiritual quotient tidak dapat memperlemah pengaruh role conflict terhadap kinerja auditor.
Co-Authors - Indrawan Azis, - Amiruddin Amiruddin Asri Usman Ayu Rinathi Minggu Fitriani Gagaring Pagalung Haliah, Haliah Heriani Pakulla’ Jamaluddin Linda A Razak Mediaty Medyoto Tikupasang Muhammad Achyar Ibrahim Nur Azikin Nur'Illiyyien Nurkholifah Burhanuddin Putri Ramadhani Riza Praditha Robert Jao Rosmayanti Sarah Alifa Sri Ayu Fratiwi