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All Journal Riset: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Journal of Accounting Auditing and Business Riset: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Jurnal Dialog TAFAKKUR : Jurnal Ilmu Al-Qur'an dan Tafsir
Saepul Hidayat
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Religion Humanities Economics, Econometrics & Finance Education Social Sciences

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The Influence of Current Ratio, Total Debt to Total Assets, Total Assets Turn Over, and Return on Assets on Earnings Persistence in Automotive Companies Adibah Yahya; Saepul Hidayat
Journal of Accounting Auditing and Business Vol 3, No 1 (2020): January Edition
Publisher : Universitas Padjadjaran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24198/jaab.v3i1.24959

Abstract

The purpose of this study is to determine the effect of the variable Current Ratio, Total Debt to Total Assets, Total Assets Turnover, Return on Assets, on earnings persistence. This study used secondary data, namely the annual financial statements of automotive companies listed on the Indonesia Stock Exchange from 2014-2018. The sample selection used a purposive sampling method. The data source is the financial ratios of automotive companies listed on the IDX. Methods of data analysis used the classic assumption test, multiple linear regression, T-test, F-test, and the coefficient of determination. The results showed that partial earnings persistence expressed in financial ratios consisting of the Return on Assets (ROA) significantly affect earnings persistence, while the Current Ratio (CR), Total Debt To Total Asset (TDTA) and Total Asset variables and Total Assets Turnover (TATO) has no significant effect on earnings persistence. Results of the simultaneous test, financial ratios consisting of CR, TDTA, TATO, and ROA had no significant effect on earnings persistence. R Square value of 0.076 can be interpreted that CR, TDTA, TATO, and ROA of 7.6% while the remaining 82.4% is influenced by other variables not examined 
The Determinant On Earnings Persistence In Automotive Companies In Indonesia Adibah Yahya; Saepul Hidayat
Riset: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Vol 2 No 1 (2020): RISET : Jurnal Aplikasi EKonomi Akuntansi dan Bisnis
Publisher : Kesatuan Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (359.61 KB) | DOI: 10.35212/riset.v2i1.37

Abstract

The purpose of this study was to determine the effect of the variable Current Ratio, Total Debt To Total Assets, Total Assets Turnover, Return On Assets, on earnings persistence. This study uses secondary data, namely the annual financial statements of automotive companies listed on the Indonesia Stock Exchange in the 2014-2018 period. The sample selection uses a purposive sampling method. The data source is the financial ratios of automotive companies listed on the IDX. Methods of data analysis using the classic assumption test, multiple linear regression, T-test, F-test and the coefficient of determination. The results showed that partial earnings persistence expressed in financial ratios consisting of the Return On Assets (ROA) variable significantly affected earnings persistence, while the Current Ratio (CR), Total Debt To Total Asset (TDTA) and Total Assets Turnover (TATO) has no significant effect on earnings persistence. While the results of the study simultaneously stated in financial ratios consisting of CR, TDTA, TATO, and ROA independent variables stated that together the independent variables had no significant effect on earnings persistence. R Square value of 0.028 can be interpreted that CR, TDTA, TATO and ROA of 2,8% while the remaining 97,2% is influenced by other variables not examined. Keywords: Current Ratio, Total Debt To Total Assets, Total Assets Turnover, Return On Assets, Earnings Persistence
The Determinant On Earnings Persistence In Automotive Companies In Indonesia Adibah Yahya; Saepul Hidayat
Riset: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Vol 2 No 1 (2020): RISET : Jurnal Aplikasi EKonomi Akuntansi dan Bisnis
Publisher : Kesatuan Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35212/riset.v2i1.37

Abstract

The purpose of this study was to determine the effect of the variable Current Ratio, Total Debt To Total Assets, Total Assets Turnover, Return On Assets, on earnings persistence. This study uses secondary data, namely the annual financial statements of automotive companies listed on the Indonesia Stock Exchange in the 2014-2018 period. The sample selection uses a purposive sampling method. The data source is the financial ratios of automotive companies listed on the IDX. Methods of data analysis using the classic assumption test, multiple linear regression, T-test, F-test and the coefficient of determination. The results showed that partial earnings persistence expressed in financial ratios consisting of the Return On Assets (ROA) variable significantly affected earnings persistence, while the Current Ratio (CR), Total Debt To Total Asset (TDTA) and Total Assets Turnover (TATO) has no significant effect on earnings persistence. While the results of the study simultaneously stated in financial ratios consisting of CR, TDTA, TATO, and ROA independent variables stated that together the independent variables had no significant effect on earnings persistence. R Square value of 0.028 can be interpreted that CR, TDTA, TATO and ROA of 2,8% while the remaining 97,2% is influenced by other variables not examined. Keywords: Current Ratio, Total Debt To Total Assets, Total Assets Turnover, Return On Assets, Earnings Persistence
Strategi Komunikasi Pencegahan COVID-19 Saepul Hidayat; Firman Alamsyah Taufik Robbi
Dialog Vol 6 No 2 (2021): Dialog
Publisher : Dialog

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (428.998 KB)

Abstract

Pandemi COVID-19 merupakan subuah virus yang dapat menyebabkan orang yang terjangkit merasakan sesak nafas, batuk, demam bahkan meninggal. Massa New Normal merupakan peralihan dari kebiasaan baru untuk beradaptasi dalam situasi pandemi COVID-19 dengan menerapkan protokol 3M (Memakai masker, Menjaga jarak dan Mencuci tangan). Fakta yang terjadi masih banyak masyarakat yang tidak mengimplementasikannya dalam aktivitas sehari-hari. Satgas COVID-19 memiliki peran penting dalam melakukan penyampaian pesan mengenai pencegahan COVID-19 kepada masyarakat untuk memberikan pengetahuan berupa pesan-pesan yang disampaikan tentang cara beradaptasi dalam situasi pandemi COVID-19. Dalam memberikan program ini, mesti menyusun strategi komunikasi agar penyebarluasan pesan dapat berlangsung secara efektif dan target yang tepat. Sasaran dari penyebarluasan pesan tersebut yaitu masyarakat Desa Langensari Kecamatan Solokanjeruk Kabupaten Bandung. Penelitian ini bertujuan untuk mengetahui pencarian fakta, perencanaan, pelaksanaan, evaluasi dan pelaporan Strategi Komunikasi dalam Sosialisasi Pencegahan COVID-19 pada Satgas COVID-19 di Desa Langensari Kecamatan Solokanjeruk Kabupaten Bandung. Penelitian ini menggunakan metode penelitian kualitatif dengan pendekatan penelitian studi deskriptif kualitatif. Obyek penelitian adalah Satgas COVID-19 di Desa Langensari Kecamatan Solokanjeruk Kabupaten Bandung yang ditentukan secara purposif berdasarkan strategi komunikasi. Teknik penumpulan data diperoleh dari observasi, wawancara mendalam sedangkan untuk data penunjang melalui studi dokumentasi. Hasil penelitian ini menunjukan bahwa pencegahan pandemi COVID-19 yang dilakukan Satgas melalui lima tahapan strategi komunikasi. Pertama, pencarian fakta dilakukan dengan terjun langsung mencari data tentang situasi dan kondisi. Kedua, perencanaan dengan merumuskan strategi komunikasi berdasarkan elemen-elemen komunikasi memilih komunikator yang memiliki kredibilitas, pesan yang digunakan bersifat informatif, persuasif dan edukatif, komunikan menyesuaikan dengan kerangka referensinya, media yang digunakan WhatsApp dan spanduk, metode komunikasi terdiri dari redundancy dan canalizing. Ketiga, pelaksanaan yang dilakukan Satgas berupa implementasi dari perencanaan masyarakat merasa senang sebagian kegiatan terganggu karena keterbatasan anggaran. Terakhir evaluasi dan pelaporan dilakukan ketika diadakan rapat dengan ketua Satgas dengan mayoritas masyarakat sudah mengimplementasikan protokol Kesehatan 3M meskipun masih terdapat yang melanggar karena Satgas tidak menggunakan teknik koersif. Kata Kunci: Strategi Komunikasi, COVID-19
KONSEP JIHAD DALAM AL-QUR’AN: Studi Penafsiran Ayat-Ayat Jihad dalam Tafsīr al-Munīr Saepul Hidayat
TAFAKKUR : Jurnal Ilmu Al-Qur'an dan Tafsir Vol. 3 No. 02 (2023): TAFAKKUR: Jurnal Ilmu Al-Qur'an dan Tafsir
Publisher : Sekolah Tinggi Ilmu Al-Qur'an Ar-Rahman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62359/tafakkur.v3i2.127

Abstract

This article is about the concept of jihad in the Qur'an in the view of Wahbah az-Zuhaili through the book Tafsīr Al-Munīr Aqidah, Shari'ah, Manḣaj. The concept of jihad has always been a theme of pros and cons in the history of Muslim thought, so there needs to be a more in-depth and relevant study along with developments. What's more, many interpret jihad with the meaning of war. Wahbah is a contemporary scholar who has a broad mind and always offers solutions to various problems of the people. In addition, the book Tafsīr Al-Munīr was written with the spirit of the times and shed light on various issues of the times, especially the problem of jihad in society. It is with the spirit of the times and the breadth of thinking that makes this research a new study on important matters. This research will explain how the concept of jihad and how the interpretation of Wahbah related to the verses of jihad in the Qur'an. The method used in this research is character thematic and descriptive-analytical. So the conclusion of this research is that jihad has a diverse meaning and is not fixed in the meaning of war, even though in the verses of the Qur'an there is a meaning that leads to war. But that is a form of defense not attack.
Co-Authors Firman Alamsyah Taufik Robbi Yahya, Adibah