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<![CDATA[ANALYSIS OF THE INFLUENCE OF ORGANIZATIONAL CITIZENSHIP BEHAVIOR IN PERSPECTIVE ISLAM ON JOB SATISFACTION ]]>
<![CDATA[Raihanah Daulay]]>;
<![CDATA[Irma Christianaf]]>;
<![CDATA[Susi Handayani]]>
<![CDATA[ Proceeding International Seminar of Islamic Studies INSIS 3 (February 2022) ]]>
Publisher : <![CDATA[Proceeding International Seminar of Islamic Studies ]]>
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<![CDATA[: Job satisfaction is a condition in which an individual feels good about what he has done from a job. A sense of satisfaction will give you better work. Employee job satisfaction has a good effect on the creation of company performance. Many factors that can provide employee job satisfaction include organizational citizenship behavior. This study aims to find out and analyze the influence of organizational citizenship behavior in Islamic perspectives on job satisfaction. This study is an associative study with a research sample of 80 respondents who are employees at higher education institutions in Medan. Data clumping techniques use observation and coesioner. Data analysis techniques use regression analysis, as well as hypothesis tests. The results showed that organizational citizenship behavior variables affect job satisfaction and the contribution of indevenden variables to job satisfaction 24.2%.Keywords: Islamic perspective, Job satisfaction, Organizational Citizenship Behavior, Performance]]>
<![CDATA[INTERNAL FACTORS AND COMPANYS VALUE ]]>
<![CDATA[Irma Christiana]]>;
<![CDATA[Raihana Daulay]]>
<![CDATA[ Proceeding International Seminar of Islamic Studies INSIS 3 (February 2022) ]]>
Publisher : <![CDATA[Proceeding International Seminar of Islamic Studies ]]>
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<![CDATA[This purpose of this study was to determine the effect of the companys fundamental factors represented by return on equity and debt to equity ratio on the price to book value through earning per share as an intervening variabel on the Jakarta Islamic index. This type of research is quantitative associative research. The research population was 30 companies, the sampling method used purposive sampling method so that 7 companies were selected while the data sample was 35 data. The data used are secondary data and time series. Data analysis using regression and path analysis. The findings of this study are that return on equity have no effect on earning per share, but debt to equity ratio has an effect on earning per share. The next finding is that return on equity has an effect on price to book value, whereas debt to equity ratio and earning per share have no effect on price to book value. Furthermore, earning per share can mediate the effect of return on equity on price to book value, but cannot mediate the effect of debt to equity ratio on price to book value.Keywords: return on equity, debt to equity ratio, earning per share, price to book value]]>
<![CDATA[PENGARUH MODAL INTELEKTUAL TERHADAP NILAI PASAR ]]>
<![CDATA[Irma Christiana]]>;
<![CDATA[Nurwani Nurwani]]>
<![CDATA[ Ensiklopedia of Journal Vol 1, No 4 (2019): Vol 1 No 4 Edisi 1 Juli 2019 ]]>
Publisher : <![CDATA[Lembaga Penelitian dan Penerbitan Hasil Penelitian Ensiklopedia ]]>
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DOI: 10.33559/eoj.v1i4.162
<![CDATA[Tujuan penelitian ini adalah menguji pengaruh variable variable value added capital employee (VACA), value added human capital (VAHU), dan structural capital value added (STVA) terhadap price to book value (PBV) pada saham perusahaan yang masuk dalam Jakarta Islamic Index di Bursa Efek Indonesia periode 2014-2017. Jumlah populasi sebanyak 30 perusahaan, sampel diambil dengan menggunakan teknik purposive sampling, diperoleh sampel sebanyak 8 perusahaan. Teknik analisis data dengan regresi linear berganda. Hipotesis diuji secara parsial dengan uji- t dan secara simultan menggunakan uji F dengan tingkat signifikan 5%. Hasil penelitian menyimpulkan secara parsial hanya variabel value added capital employee yang berpengaruh signifikan terhadap price to book value, sedangkan value added human capital dan structural capital value added tidak berpengaruh terhadap price to book value. Secara simultan ketiga variable independen berpengaruh signifikan terhadap price to book value. Untuk kemampuan prediksi VACA, VAHU dan STVA terhadap PBV sebesar 67,7% sisanya 32,3% dijelaskan oleh faktor lain di luar model penelitian.]]>
<![CDATA[EFFECT OF EXTERNAL FACTORS ON STOCK PRICE ]]>
<![CDATA[Bayu Aga Wardana]]>;
<![CDATA[Irma Christiana]]>
<![CDATA[ Proceeding International Seminar of Islamic Studies INSIS 3 (February 2022) ]]>
Publisher : <![CDATA[Proceeding International Seminar of Islamic Studies ]]>
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<![CDATA[The purpose of this study was to determine and analyze the effect of inflation rate, SBI interest rate, money supply and rupiah exchange rate on stock prices in banking companies listed on the LQ 45 index either partially or simultaneously. The approach used in this study is an associative approach. The population in this study were all banking companies registered with the LQ 45 index, while the sample that met the criteria for sampling was observed for six years and as many as five banks registered with the LQ 45 index. Data collection techniques in this study used documentation techniques. The data analysis technique in this study uses the Classical Assumption Test, Multiple Regression, Hypothesis Testing (t Test and F Test), and Coefficient of Determination. The data processing in this study used the SPSS (Statistical Package for the Social Sciences) software program version 24.00. The results of this study prove that partially the inflation rate, SBI interest rate, money supply and the rupiah exchange rate have no and no significant effect on stock prices, and simultaneously the inflation rate, SBI interest rate, money supply and the rupiah exchange rate have no effect and not significant to stock prices in banking companies listed LQ 45 index]]>
<![CDATA[Financial Ratio in the Analysis of Earnings Management ]]>
<![CDATA[Irma Christiana]]>;
<![CDATA[Nadia Ika Purnama]]>;
<![CDATA[Isna Ardila]]>
<![CDATA[ International Journal of Accounting & Finance in Asia Pasific (IJAFAP) Vol 3, No 1 (2020): International Journal of Accounting & Finance in Asia Pasific (IJAFAP) February ]]>
Publisher : <![CDATA[AIBPM Publisher ]]>
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DOI: 10.32535/ijafap.v3i1.714
<![CDATA[Earnings management is an action taken by company management to influence reported earnings. The purpose of this study is to analyze earnings management of Perum Perumnas Regional I Medan by using financial ratios, namely leverage ratios and profitability ratios for the period 2014-2017. Earnings management in this study is proxied by discretionary accrual (DA) and measured using the Jones Modified Model. While the leverage ratio is proxied by the debt to assets ratio (DAR) and profitability ratio is proxied by the return on assets ratio (ROA). This study uses quantitative data and data is collected by documentation techniques. Data analysis techniques used descriptive analysis based on time series methods. The results of the study concluded that Perum Perumnas Regional I Medan practices earnings management with a pattern of increasing profits in 2014, 2016 and 2017. Earnings management practices are motivated because of high leverage values. While profitability does not motivate managers to practice earnings management, because high or low profitability generated by the company is ignored by investors. Keywords: earnings management, leverage, profitability]]>
<![CDATA[Investment Literation Improvement for Preparation of Investments for Young Investors ]]>
<![CDATA[Linzzy Pratami Putri]]>;
<![CDATA[Irma Christiana]]>;
<![CDATA[Delyana Rahmawany Pulungan]]>;
<![CDATA[Isna Ardila]]>
<![CDATA[ International Journal of Accounting & Finance in Asia Pasific (IJAFAP) Vol 2, No 3 (2019): International Journal of Accounting & Finance in Asia Pasific (IJAFAP) ]]>
Publisher : <![CDATA[AIBPM Publisher ]]>
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DOI: 10.32535/ijafap.v2i3.587
<![CDATA[This study aims to determine the financial literacy and investment of students and their influence on the ability of students to manage finances and the ability of students to manage assets owned to be invested. The data analysis method used in this research is the Structural Equation Model or SEM method. To see the factors that influence the ability to manage finances and the ability to manage assets, Partial Least Square (PLS) analysis is performed. This analysis is used by looking at the number of samples that are a bit of an obstacle if you want to do an analysis using factor analysis or Structural Equation Model (SEM). Thus, analysis using PLS is appropriate. The results of this study are of 5 (five) literacy variables, namely capital market literacy, type of investment instrument literacy, profit level literacy, investment literacy, and financial literacy on the ability to manage finances, only investment literacy has no significant effect, more influence significant ability to manage finances. Then from (5) five literacy variables that do not have a significant influence on the ability of students to manage assets are capital market literacy and investment literacy.]]>
<![CDATA[Company's Performance as A Variable Intervening Between Intellectual Capital and Company’s Value ]]>
<![CDATA[Isna Ardila]]>;
<![CDATA[Irma Christiana]]>
<![CDATA[ Journal of International Conference Proceedings (JICP) Vol 2, No 3 (2019): Proceedings of the 5th International Conference of Project Management (ICPM) Yog ]]>
Publisher : <![CDATA[AIBPM Publisher ]]>
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DOI: 10.32535/jicp.v2i3.695
<![CDATA[Intellectual capital is interpreted as intangible assets in the economy and the capital is assumed to be able to generate intellectual wealth. This paper investigates the influence of intellectual capital of the company's value with the company's performance as an intervening variable at the Jakarta Islamic Index in 2014-2017. Samples were taken using the purposive sampling method, obtained 8 companies as samples of the population as many as 30 companies. Sample data as much as 32 data. To analyze data using multiple linear regression, while to determine the influence of mediation using path analysis. The findings of this research that intellectual capital has no effect on the company's performance. The intellectual model, however, affects the value of the company by being mediated by the company's performance as a variable intervening.]]>
<![CDATA[The Effect Of Investment Literacy And Perspectives On Investment On The Ability To Manage Investments ]]>
<![CDATA[Linzzy Pratami Putri]]>;
<![CDATA[Irma Christiana]]>;
<![CDATA[Delyana Rahmawany Pulungan]]>;
<![CDATA[Isna Ardila]]>
<![CDATA[ Journal of International Conference Proceedings (JICP) Vol 2, No 3 (2019): Proceedings of the 5th International Conference of Project Management (ICPM) Yog ]]>
Publisher : <![CDATA[AIBPM Publisher ]]>
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DOI: 10.32535/jicp.v2i3.696
<![CDATA[The purpose of this study is to examine and analyze the effect of investment literacy and perspectives on investment on the ability to manage investments, both partially and simultaneously. Suggestions used in this study are associative. The population in this study were all students of the Faculty of Economics and Business, Muhammadiyah University, North Sumatra. Data collection techniques in this study using documentation techniques. Data analysis techniques in this study used the Classic Assumption Test, Multiple Regression, Hypothesis Test (t Test and F Test), and the Coefficient of Determination. Data processing in this study uses SPSS software version 23.00. The results of the study prove the fact that partially and simultaneously have a positive and significant effect on investment literacy and perspective on investment on the ability to manage investment.]]>
<![CDATA[ANALYSIS OF EARNINGS MANAGEMENT ON PT BERKAH MULIA BETON ]]>
<![CDATA[Irma Christiana]]>;
<![CDATA[Fika Jayanti]]>
<![CDATA[ Journal of International Conference Proceedings (JICP) Vol 2, No 1 (2019): Proceedings of the 3rd International Conference of Project Management (ICPM) Bal ]]>
Publisher : <![CDATA[AIBPM Publisher ]]>
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DOI: 10.32535/jicp.v2i1.440
<![CDATA[Earnings management is an intervention activity with certain objectives in the external financial reporting process, to obtain several benefits. This study aims to analyze earnings management at PT. Berkah Mulia Beton Deli Serdang by using solvency ratios and profitability ratios for the period 2016-2017. The profit management proxy in this study uses discretionary accruals. While the solvency ratio is measured using debt to total asset ratio (DAR) and debt to equity ratio (DER), and the profitability ratio is measured using return on assets (ROA) and return on equity (ROE). This study uses quantitative data, data collection techniques using documentation techniques and data analysis techniques using descriptive analysis based on time series methods. The results of the study concluded that PT Mulia Beton Deli Serdang practices earnings management with income, decreasing using the big bath strategy with the first in, first out (FIFO) inventory recording method, and the double declining method for depreciating fixed assets office and factory. Where the solvency and profitability of the company motivates management to practice earnings management.]]>
<![CDATA[Measurment Bank Muamalat's Performance Using Financial Ratios ]]>
<![CDATA[Novi Fadhila]]>;
<![CDATA[Irma Christiana]]>
<![CDATA[ Journal of International Conference Proceedings (JICP) Vol 2, No 1 (2019): Proceedings of the 3rd International Conference of Project Management (ICPM) Bal ]]>
Publisher : <![CDATA[AIBPM Publisher ]]>
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DOI: 10.32535/jicp.v2i1.475
<![CDATA[This research is quantitative descriptive. The purpose of this study is to analyze the performance of Bank Muamalat using the Financial Ratio in the form of Liquidity, Solvability and Profitability ratios. The object of this research is Bank Muamalat. The type of data used is quantitative data sourced from published financial statements. The results of this study are: Financing to Deposits Ratio is in good condition, Capital Adequacy Ratio is in very good condition, Return On Asset shows bad condition, Return On Equity is in bad condition, Net Interest Margin in 2017 is not healthy and Operating Expenses to Operating Revenues efficiently.]]>
