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Differences in The Company's Financial Performance Before And After Corporate Action On The Indonesia Stock Exchange Putra, Buja Andri Kisa; Fatimah, Fatimah; Choiriyah, Choiriyah; Moelyatie, Trisniarty Adjeng
International Journal of Finance Research Vol. 3 No. 3 (2022): International Journal of Finance Research
Publisher : Training & Research Institute - Jeramba Ilmu Sukses (TRI-JIS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47747/ijfr.v3i3.903

Abstract

This study aims to determine the differences in the company's financial performance before and after corporate action on the Indonesia Stock Exchange. The research method used is the comparative method, the sampling method used is purposive sampling, and the sample used is 13 companies. The data required is secondary data obtained from the Indonesia Stock Exchange through the website www.idx.co.id, and the data collection method uses the documentation method in the form of annual financial reports. The analysis technique used in this research is the technique of financial ratio analysis, normality test and Paired sample t-Test. The results of the Paired sample t-Test test stated that there was no significant difference before and after the company took corporate action as measured by the Current Ratio, Quick Ratio, Debt to Equity Ratio, Debt to Asset Ratio, Total Assets Turnover, Fixed Assets Turnover, Return on Equity, Return on Assets, Price to Book Value, and Price Earnings Ratio. Both from 1 year before and 1 year after, to 5 years before and 5 years after the company take corporate action. Personal motive is a factor that needs to be considered by the company in making decisions
The Influence of Firm Size, Capital Structure and Profitability on Firm Value in Food and Beverage Sub-Sector Manufacturing Companies Listed on the Indonesia Stock Exchange Nurhandari, R.A. Lutfiah; Fatimah, Fatimah; Choiriyah, Choiriyah
International Journal of Finance Research Vol. 4 No. 3 (2023): International Journal of Finance Research
Publisher : Training & Research Institute - Jeramba Ilmu Sukses (TRI-JIS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47747/ijfr.v4i3.1372

Abstract

This study aims to determine the effect of company size, capital structure and profitability on company value in food and beverage manufacturing companies listed on the Indonesia Stock Exchange (IDX). The samples used were 14 from 27 populations using a purposive sampling technique with a research period of 8 years, 2015-2022. The analysis technique used is multiple linear regression. The study results show that company size, capital structure and profitability significantly affect firm value in food and beverage companies on the Indonesia Stock Exchange. Partially, capital structure impacts a firm value; profitability significantly affects firm value, while firm size has no significant impact on firm value
ANAK UNDERACHIEVER: ANALISIS FAKTOR-FAKTOR PENYEBABNYA Sulaeman, Erwin; Choiriyah, Choiriyah
Journal of Early Childhood Education (JECE) Vol. 2 No. 2 (2020)
Publisher : Journal of Early Childhood Education (JECE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/jece.v2i2.17908

Abstract

This study aims to determine the factors that cause high IQ students who experience learning difficulties so that learning outcomes are low (underachiever). This study uses a qualitative descriptive approach to the interpretive-constructivist model. The research subjects were 2 elementary school students who had high IQ but had low learning outcomes under the Minimum Completeness Standard (MCS). Data collection techniques through interviews, observation and documentation. The results showed that the factors causing the underachiever were: burdening with the characteristics of not caring about learning and the inability to do learning assignments and a family environment with caring but possessive parents 'attitudes and parents who were more concerned with learning than facilitating students' potential.
EXPLORATION OF THE APPLICATION OF STORY-BASED SCIENCE LITERACY LEARNING STRATEGIES AND EXPERIMENTAL PROJECTS IN EARLY CHILDHOOD Quro, Qibtiyatul; Choiriyah, Choiriyah
Journal of Early Childhood Education (JECE) Vol. 3 No. 2 (2021)
Publisher : Journal of Early Childhood Education (JECE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/jece.v3i2.22202

Abstract

The purpose of writing this article is to explore learning strategies through playing science activities for early childhood during the Covid 19 pandemic. Research subjects on two students and teachers in PAUD RA. Al-Mannaan who applies learning strategies to improve early childhood scientific literacy. The results show that the exploratory learning strategy applied consists of two learning strategies through storytelling with pictures and an experimental project. The series of learning strategies are structured based on four aspects, namely: access, interaction, response, and results. During distance learning, children feel unburdened with schoolwork, children feel confident through activities that involve themselves, curiosity arises in children, and independence in making decisions. This article also explores the impact of teachers in such an environment, where teachers feel the importance of inculcating science literacy for early childhood so that children do not find science boring. The investigations carried out in this study also provide an overall indication based on the criteria set by the teacher that the application of the two learning strategies is effective in helping to strengthen scientific literacy in the PAUD RA. AL-Mannaan.
THE ROLE OF PARENTS AS FACILITATORS IN HELPING CHILDREN TO LEARN DURING THE COVID-19 PANDEMIC Swastika, Luh Santi; Choiriyah, Choiriyah
Journal of Early Childhood Education (JECE) Vol. 4 No. 1 (2022)
Publisher : Journal of Early Childhood Education (JECE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/jece.v4i1.26652

Abstract

This study explores parents' role as facilitators in assisting children in online learning during the Covid-19 pandemic. The methodology in this study uses qualitative data collection methods using observations and interviews. The informants who participated were 20 parents, and the data analysis used triangulation of data sources with the approach of Miles and Huberman. The findings of the results show that the role of parents as facilitators can facilitate students with various kinds of electronic devices and a variety of children's learning environments. Several obstacles are faced by parents, namely being patient in dealing with the attitudes and behavior of children, guiding their children to always behave well to anyone, accompanying children to learn online, and teaching children to learn independently in completing their school assignments.
Upaya Meningkatkan Kemampuan Kognitif Anak Usia Dini Melalui Permainan Enigma di Kelas B2 PAUDQU Al Mu’awanah Kasih, Delina; Yuliani, Yuliani; Choiriyah, Choiriyah
Jurnal Pendidikan Tambusai Vol. 8 No. 2 (2024)
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai, Riau, Indonesia

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

Abstract

Berdasarkan hasil observasi yang dilakukan di PAUDQU Al Mu''awanah Kabupaten Bekasi masih terdapat beberapa siswa yang kemampuan kognitifnya belum berkembangMetode penelitian yang digunakan yaitu penelitian tindakan kelas (PTK). Penelitian tindakan kelas adalah suatu bentuk kajian yang bersifat reflektif, yang dilakukan oleh pelaku tindakan untuk meningkatkan kemantapan rasional dari tindakan-tindakannya dalam melaksanakan tugas dan memperdalam terhadap kondisi dalam praktik pembelajaran. Pada kemampuan siswa dalam membaca dan menulis huruf terjadi peningkatan, hal ini ditandai dengan meningkatnya kemampuan siswa dalam membaca dan menulis huruf sebesar 40,36%.Pada kemampuan siswa dalam membaca dan menulis angka terjadi peningkatan, hal ini ditandai dengan meningkatnya kemampuan siswa dalam membaca dan menulis huruf sebesar 41,25%.Berdasarkan hasil penelitian tersebut, peneliti menyimpulkan bahwa penelitian yang telah dilakukan sudah berhasil dan permainan enigma mampu meningkatkan kemampuan kognitif peserta didik dalam membaca dan menulis huruf maupun angka.
Zakat Management Instutition: Management and Strategy Melis, Melis; Choiriyah, Choiriyah; Saprida, Saprida
SALAM: Jurnal Sosial dan Budaya Syar-i Vol. 7 No. 6 (2020)
Publisher : SALAM: Jurnal Sosial dan Budaya Syar-i

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/sjsbs.v7i12.17068

Abstract

The distribution of zakat is based on priority scale by paying attention to the principles of equity, justice and territoriality. In addition to receiving zakat (managing zakat), BAZNAS can receive and distribute donations, alms, and other religious social funds. The distribution and utilization of donations, alms, and other religious social funds are carried out in accordance with Islamic law and are carried out in accordance with the intended purpose of the giver. The management of donations, alms, and other religious social funds must be recorded in a separate bookkeeping. Here the importance of reports by BAZNAS, provincial BAZNAS, and Regency / City BAZNAS which contains the accountability and performance of the management of Zakat, infaq, alms and other religious social funds. ZIS managers are not only BAZNAS but there are also LAZ. This article will describe the management and management strategies of ZIS in detail.Keywords: ZIS, BAZNAS, LAZ AbstrakPendistribusian zakat dilakukan berdasarkan skala prioritas dengan memperhatikan prinsip pemerataan, keadilan, dan  ke wilayahan. Selain menerima zakat (mengelola zakat), BAZNAS dapat menerima dan mendistribusikan infak, sedekah, dan dana sosial keagamaan lainnya. Pendistribusian dan pendayagunaan infak, sedekah, dan dana sosial keagamaan lainnya tersebut dilakukan sesuai dengan syariat Islam dan dilakukan sesuai dengan peruntukkan yang diikrarkan oleh pemberi.Pengelolaan infak, sedekah, dan dana sosial keagamaan lainnya harus dicatat dalam pembukuan tersendiri. Disini pentingnya laporan oleh BAZNAS, BAZNAS provinsi, dan BAZNAS Kabupaten/Kota yang memuat akuntabilitas dan kinerja pelaksanaan Pengelolaan Zakat, infak, sedekah, dan dana sosial keagamaan lainnya. Pengelola ZIS tidak hanya BAZNAS tetapi juga ada LAZ. Artikel ini akan memaparkan manajemen dan strategi pengelolaan ZIS secara detail.Kata Kunci: ZIS, BAZNAS, LAZ
The Role of Parents in Development Creative Thinking of Children Mangunwibawa, Aria Ahmad; Komalig, Olliviani Elen; Choiriyah, Choiriyah
Indonesian Journal of Early Childhood Education Studies Vol. 13 No. 1 (2024): June 2024
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/ijeces.v13i1.13697

Abstract

Creativity has a very important role in the individual growth of a child, creativity is a skill that is needed in the 21st century to adapt to the world today and the future. Creative experiences help children express and deal with their feelings. Creativity also fosters mental growth in children by providing opportunities to try new ideas and new ways of thinking and problem solving. Research recommends pre-school education as one of the tools that really helps children's creative development. Although this period of pre-school and early childhood education is very important for the development of children's creativity, many children do not or do not attend regular pre-school education, especially in countries where pre-school education is not compulsory. Therefore, attitudes and behavior as well as the role of parents in the development of children's creativity, especially in the pre-school period is very important and necessary. The methodology used is an approach through literature studies. The author collects references from previous related research results, and sees that when parents understand creative concepts and find ways to support children, children experience very rapid growth in creative thinking.
Reconstruction of the Prophet's Maulid Tradition in the Palembang Malay Community Niswah, Choirun; Izomiddin, Izomiddin; Azwar, Alfi Julizun; Bety, Bety; Choiriyah, Choiriyah
Dialogia Vol. 21 No. 2 (2023): DIALOGIA : JURNAL STUDI ISLAM DAN SOSIAL
Publisher : Ushuluddin, Adab, and Dakwah Faculty of State Islamic University Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21154/dialogia.v21i2.6047

Abstract

This research aims to discover the dynamics of the Maulid Nabi tradition, reconstruction, and analysis of the phenomenology of the reconstruction of the Maulid Nabi tradition in Palembang Malay Society. This study uses a reformistic typology (renewal) with a phenomenologically reconstructive approach assisted by anthropology and history””data collection by in-depth interviews and observation. The results of the study show that there are five variants in the implementation of the Maulid Nabi tradition. First, the annual tradition of not reading the Mawlid book. Second, the annual tradition of reading the Maulid book. Third, Maulid Arbain and Isyrin. Fourth, Mawlid Twelve Nights of Mawlid. Fifth, as a weekly wirid. Even though it is done differently, the substance shows love for the Prophet Muhammad. Reconstruction was carried out in the five variants. The Maulid Nabi tradition is an established tradition carried out from generation to generation while maintaining character and characteristics in terms of objectives, intentions or motivations, values, theological foundations, the position of the Prophet as uswatun hasanah, recitation of blessings and mahal al-qiyām. Reconstruction of the Maulid Nabi tradition in the Palembang Malay community carries a theological meaning. The Palembang Malay community must be reintroduced to sunnatullah theology. Second, social, which includes aspects of togetherness. Third, psychology is evident at the time of expensive al-qiyām. The congregation must understand the meaning in aspects related to the Mawlid tradition rationally, not only in the physical meaning.
Peran Akutansi Syariah dalam Meningkatkan Transparansi dan Akuntabilitas Keuangan di Bank Syariah Octaviar Wilmar Ervanni; Dwi Aulia; Heti Nubila; Jordi Hairul Rafli; Choiriyah, Choiriyah
Jurnal Studi Islam Indonesia (JSII) Vol. 2 No. 2 (2024): Jurnal Studi Islam Indonesia (JSII)
Publisher : Publication and Inovasi Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61930/jsii.v2i2.972

Abstract

Penelitian ini bertujuan untuk menganalisis peran akuntansi syariah dalam menjaga transparansi dan akuntabilitas keuangan pada bank syariah serta mengidentifikasi tantangan dalam implementasinya. Menggunakan metode kualitatif dengan pendekatan studi kasus, data diperoleh melalui wawancara dengan praktisi bank syariah dan analisis dokumen laporan keuangan. Hasil penelitian menunjukkan bahwa penerapan sistem akuntansi berbasis syariah, sesuai regulasi DSN-MUI, berhasil meningkatkan integritas keuangan bank syariah. Namun, terdapat kendala, termasuk pemahaman yang terbatas di kalangan auditor dan perbedaan interpretasi terhadap fatwa syariah. Rekomendasi penelitian mencakup peningkatan pelatihan akuntansi syariah dan penguatan pengawasan oleh Otoritas Jasa Keuangan (OJK) dan Dewan Pengawas Syariah (DPS) untuk memastikan keberlanjutan bank syariah yang transparan dan akuntabel. Penelitian ini menggunakan metode kualitatif dengan pendekatan deskriptif. Data diperoleh melalui wawancara dengan praktisi bank syariah, analisis dokumen laporan keuangan, dan studi literatur. Analisis dilakukan menggunakan pendekatan tematik untuk mengidentifikasi pola dan tantangan dalam penerapan akuntansi syariah. Berdasarkan hasil penelitian yang dilakukan, dapat disimpulkan Penelitian ini menegaskan bahwa akuntansi syariah berperan penting dalam menjaga transparansi dan akuntabilitas keuangan bank syariah. Meskipun terdapat tantangan, seperti kurangnya pemahaman auditor dan perbedaan interpretasi fatwa, pengawasan oleh OJK dan DPS membantu memastikan kepatuhan terhadap prinsip syariah. Rekomendasi penelitian mencakup: Penguatan pelatihan akuntansi syariah bagi auditor, Peningkatan kolaborasi antara regulator dan bank syariah dalam pengembangan standard, Penyesuaian standar akuntansi internasional dengan prinsip syariah.
Co-Authors Abellia Putri Ramadani Abid Djazuli, Abid Ade Restamia Putri Adjeng Moelyati, Trisniarty Afiya, Zahra Nur Afserinta, Yusi Agung, RZ. M. Febri Agusria, Lesi Ahmad Ar Rifa'i Ahmad Harun Yahya Ahmad Tohir AKBAR MAULANA Aldama, Kurnia Alfatih, Muhammad Haidar Alfi Julizun Azwar, Alfi Julizun Amelia Rahmawati Amri, Hoirul Anggeraini, Desi Ulpa Anggraeni , Rita Intan Angriani, Disti Yigi Anisa Bahar Apriyansyah, Chandra Ar-Rifa'i, Ahmad Aravik, Havis Asiati, Diah Isnaini Aulia, Dwi Aura Anggun Ayila, Ayila Azizah, Sobiatul Azzahri , Childa Kumala Bambang Haryanto Bety Bety Bunga Cinta Cahaya Cahyani, Eni Candra candra Cenny, Cenny Chaerunnisa, Tsalwa Chantika Desriyanti Chantika, Zalvira Choirun Niswah Choirun Niswah, Choirun Choirunnisak, Choirunnisak Damayanti, Putri Silvia Davirina Annamaura Deka Adesta Saputra Dela, Citra Dewi Sartika, Umi Dian Rosdiana, Dian Dodi Irawan Doly Nofiansyah Dwi Agustin Dwi Aulia Dwi Gita Meilani Dwi Noviani Dwinda Fatima Ishak Edy Agusno, Bambang Efan Salman Aziz Emilia Sari Emiliana, Widiarti Ervani, Octaviar Wilmar Fadilla, Fadilla Fadilla,, Fadilla, Fahzira, Fahzira Faizal, Moh. Fani Tania, Fani Fania Mersieni Fatiha, Salsa Amania fatimah Fatimah Febriani, Tri Mustika Ferry Irawan Fitri Rosalina Fitri Yani Fitria, Tri Fitriah, Wani Fitriasari, Anisya Frastuti, Melia Giantino, Rahmat Hadinata, Kristian Hamidah . Harsono Harsono Haura, Putri Atikah Heti Nubila Hidayatullah, Rosyadi Hustia, Anggreany Ibnu Agung Hermawan Imamah, Fathonah Nur Indah, Silvera Inggi Waliya Ishak, Dwinda Fatima Iskandar, Rhoma Isnaini , Mohd Aji Iwan Hermawan Izomiddin Izomiddin, Izomiddin Janualdi, Vemas Jordi Hairul Rafli Juleha Juleha, Juleha Kaila Riska Fadilah Kasih, Delina Kirani, Kirani Kris Setyaningsih, Kris Kurniawaty, Lia Laluba, Joice Marleni Lusi Tri Oktaria M Aji Andika M Amin, M M Fahri Ramadhan M Leo Febriansyah M Wildhan Rahmatullah M. Farel Triansyah M. Ichsan Wijaya M. Sholeh Awaludin, Maleha, Nova Yanti Manalullaili Manalullaili MANGUNWIBAWA, ARIA AHMAD Mardeli Mardeli Marliani, Iga Reski Marnisah, Luis Melis Melis, Melis Meliyana Meliyana, Meliyana Moelyatie, Trisniarty Adjeng Moh. Faizal Mohd Aji Isnaini Monas, Satrio Muhammad Asyraf Firmansyah Muhammad Billy Suryadhana Muhammad Dirly Zulkarnain Muhammad Fahri Ramadhan Muhammad Idris Muhammad Rasya Muhammad Saipul Hadi Muhammad Widad Mutasor Muntazhor, Ahmad Widad Muslimin Muslimin Nabila Islami Putri Irawan Nabila Musdalifa Nadya Mulia Ningrum Nasywa Defika Jasmine Nazhala Khairunnisya Nina Yuminar Priyanti Nopiansyah, Doli Nopriansyah, Waldi Noviani, Dwi Novita, Reni Desti Nubila, Heti Nurfebrianti, Astrid Nurhandari, R.A. Lutfiah Nurhidayat Nurhidayat Nurkolis Nurkolis, Nurkolis Nurmaya, Lisa Nurpadilah, Nurpadilah Nurwijayanti Octaviar Wilmar Ervanni Olliviani Elen Komalig Ose, Maria Imaculata Paridah Paridah Pertiwi, Linda Pitri, Pitri Pramesti, Farid Intan Priendarningtyas, Ajeng Pujianto, Ahmat Putra, Buja Andri Kisa Putri Amriyanti, Dwi Putri, Rensi Ayumi Putri, Salsabila Putri, Yeni Yuniarni Quro, Qibtiyatul RA Nabila Allya Salsabilla Rabbani, Naufal Rafli, Jordi Hairul Ray, Devi Yusra Resty Amelia Ria Purnama Sari Richa Angkita Mulyawisdawati, Richa Angkita Rif’at Rechilya Rini Rahmawati Rintan Desti Pertiwi Rita Intan Anggraeni Rizawati, Rizawati Rizka Amelia Rogaya, Natasya Rohanah, Rohanah Rukmana Sari Sadela Maysa Ramadhona Safitri, Ervita Safitri, Innek Salam, Prima Saprida, Saprida Saprida, Saprida Saputra, Angga Aldi Saputra, Fadli Saputra, Yandhi Eka Saputri , Rati Marleni Saraswati Saraswati sari , Dewanti Marlia Sari, Emilia Saripah , Ai Selsi Aprilia Septi Andriani, Septi Septiani, Susan Siddik, Sa’adah Siti Rahmawati Sri Agustina, Sri Sri Porwani SRI RAHAYU Suci Nurmi Sudarta, Sudarta Sudarto, Sudiaryati Sulaeman, Erwin Sule, Sani Abdullahi Susanto, Roni Swastika, Luh Santi Sya'adah, Eha Wahyuni Taufik Akhyar Taufik Khadafi Tiara Maharani Putri Ulfa Ulfa Ulfa, Fithri Atika Ulpa Anggraini, Desi Ulpa, Fithri Atika Valencia, Elen Wahyudi, Donny Tri Walian, Anang Widiati, Debora Pujo Widiyastuti, Arie Winda Sari Wulandari, Vera Yosse Sartika Putri Yuliani Yuliani Yuntina, Lily Zelvia, Mita Zhila Jannati Zidane Kholik Anggara Zuhdiyah Zuhdiyah, Zuhdiyah