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All Journal Assets : Jurnal Ekonomi, Manajemen dan Akuntansi AL-Fikr Laa Maisyir Jurnal Ekonomi Islam Jurnal Minds: Manajemen Ide dan Inspirasi JKBM (JURNAL KONSEP BISNIS DAN MANAJEMEN) Patria Artha Management Journal YUME : Journal of Management Ad-Deenar: Jurnal Ekonomi dan Bisnis Islam Iqtishoduna: Jurnal Ekonomi Islam Jurnal Edueco Al-Kharaj: Journal of Islamic Economic and Business Jurnal Ilmu Manajemen Profitability Jurnal Ilmiah Al-Tsarwah Jurnal Ilmiah Akuntansi Peradaban Shar-E: Jurnal Kajian Ekonomi Hukum Syariah Iqtishaduna : Jurnal Ilmiah Mahasiswa Hukum Ekonomi Syariah International Journal of Community Service At-Tasyri Jurnal Hukum Islam dan Ekonomi Syariah Islamic Business and Finance (IBF) Al-Mutsla: Jurnal Ilmu-Ilmu Keislaman dan Kemasyarakatan Jurnal Ar-Ribh Jurnal Iqtisaduna International Journal of Management Science and Information Technology (IJMSIT) Hamalatul Qur'an : Jurnal Ilmu Ilmu Al-Qur'an Jurnal Ilmu Akuntansi dan Bisnis Syariah (AKSY) AL-KHIYAR: Jurnal Bidang Muamalah dan Ekonomi Islam International Journal of Economics and Management Research Likuid: Jurnal Ekonomi Industri Halal Cross-border Innovative: Journal Of Social Science Research Economos : Jurnal Ekonomi dan Bisnis Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi Riwayat: Educational Journal of History and Humanities Al-Jadwa: Jurnal Studi Islam Journal of Management and Innovation Entrepreneurship (JMIE) QOSIM: Jurnal Pendidikan, Sosial & Humaniora Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Journal of Innovative and Creativity International Journal of Community Engagement and Development Tafaqquh : Jurnal Hukum Ekonomi Syariah dan Ahwal Syahsiyah Assyarikah: Journal Of Islamic Economic Business Journal of Visionary Sharia Economy (JOVISHE) Jurnal Cendekia Ilmiah Jurnal Ekonomi, Manajemen, Akuntansi Ulil Albab PESHUM Journal of Studies in Academic, Humanities, Research, and Innovation Atestasi : Jurnal Ilmiah Akuntansi International Journal of Education Management and Religion At-Tadris: Journal of Islamic Education Study of Scientific and Behavioral Management (SSBM) International Journal of Economics and Management Research Balance: Jurnal Ekonomi GoodWill Journal of Economics, Management, and Accounting Pariwisata
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IMPLEMENTATION OF RISK MANAGEMENT IN DETECTING FINANCIAL FRAUD AT PT WIN WAHANA CIPTAMARGA (AN ISLAMIC ECONOMICS PERSPECTIVE) kaharuddin kaharuddin; Rika Dwi Ayu Partmitasari; Irwan Misbach
Ad Deenar: Jurnal Ekonomi dan Bisnis Islam Vol 10 No 01 (2026): Ad-Deenar: Jurnal Ekonomi dan Bisnis Islam
Publisher : Sekolah Tinggi Agama Islam Al Hidayah Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30868/ad.v10i01.9218

Abstract

In recent years, numerous fraud cases have occurred in the construction sector, not only globally, as reported by ACFE in its 2024 “Report to the Nations,” but also domestically, as is frequently observed. Based on this phenomenon, the researcher is interested in examining how fraud can be detected in construction companies. The object of this study is PT Win Wahana Ciptamarga, a large-scale construction company. The purpose of this research is to investigate the implementation of risk management in detecting financial fraud in the company. The researcher employed interviews with several employees related to the research object and also conducted observation and documentation. The findings indicate that PT Win Wahana Ciptamarga applies the Fraud Risk Management Principles issued by the ACFE (Association of Certified Fraud Examiners). PT Win Wahana Ciptamarga uses an internally developed application named ESAP (Elektronik Sistem Akuntansi Perusahaan/Electronic Corporate Accounting System) to detect transactions with potential fraud. Wahana Ciptamarga employs technology such as ESAP to detect fraudulent activities.
Pengaruh Profitabilitas Terhadap Kebijakan Dividen Tunai Dengan Likuiditas Sebagai Variabel Moderasi (Studi Terhadap Perusahaan Consumer Goods Yang Terdaftar Di Bursa Efek Indonesia Periode 2010-2014) Parmitasari, Rika Dwi Ayu; Sutrisna, Sutrisna
Jurnal Minds: Manajemen Ide dan Inspirasi Vol 3 No 2 (2016): December
Publisher : Management Department, Universitas Islam Negeri Alauddin Makassar, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/minds.v3i2.2938

Abstract

Kebijakan dividen menjadi suatu pertimbangan yang dilematis dan merupakan kebijakan keuangan yang penting, tidak hanya dari sisi manajemen perusahaan, tetapi juga dari pemegang saham. Rata-rata perkembangan dividend payout ratio selama periode 2010-2014 mengalami fluktuasi dan tidak mengindikasikan adanya penerapan kebijakan dividen yang stabil. Tujuan penelitian ini yaitu untuk: 1) mengetahui pengaruh positif dan signifikan profitabilitas terhadap kebijakan dividen tunai pada perusahaan Consumer Goods dan 2) mengetahui pengaruh likuiditas yang dimiliki memperkuat hubungan antara profitabilitas terhadap kebijakan dividen pada perusahaan Consumer Goods. Metode analisis yang digunakan adalah statistik deskriptif, analisis regresi sederhana (simple regression analysis) dan analisis regresi moderasi (Moderate Regression analysis) dengan uji pure moderator, koefisien determinasi, uji F dan uji t. Hasil pengujian membuktikan bahwa profitabilitas memiliki pengaruh positif dan signifikan terhadap kebijakan dividen tunai pada perusahaan Consumer Goods. Likuiditas sebagai variabel moderasi mampu memperkuat hubungan antara profitabilitas terhadap kebijakan dividen tunai pada perusahaan Consumer Goods.
PENGARUH BUDAYA ORGANISASI TERHADAP KINERJA PEGAWAI PADA PT. PLN (PERSERO) WILAYAH SULSELRABAR Parmitasari, Rika Dwi Ayu; Abdullah, Wahidah; Nirwana, Nirwana
Jurnal Minds: Manajemen Ide dan Inspirasi Vol 4 No 1 (2017): June
Publisher : Management Department, Universitas Islam Negeri Alauddin Makassar, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/minds.v4i1.3140

Abstract

Manajemen sumber daya manusia merupakan sarana untuk meningkatkan kualitas manusia, dengan memperbaiki sumber daya manusia, meningkatkan pula kinerja dan daya hasil organisasi. Banyaknya pegawai yang tidak disiplin yang tentunya akan mengakibatkan penurunan kinerja pegawai itu sendiri sehingga untuk meningkatkan kinerja pegawai diperlukan penelitian terhadap faktor-faktor yang mempengaruhinya dengan memperhatikan kebutuhan dari para pegawai diantaranya adalah terbentuknya budaya organisasi yang baik dan terkoordinasi. Tujuan penelitian ini adalah untuk mengetahui apakah pengaruh budaya organisasi terhadap kinerja pegawai pada PT. PLN (Persero) Wilayah Sulselrabar. Jenis penelitian ini tergolong kuantitatif dengan pendekatan penelitian yang digunakan adalah asosiatif. Adapun sumber data penelitian ini adalah pegawai di PT. PLN (Persero) Wilayah Sulselrabar dengan 138 responden. Selanjutnya, metode pengumpulan data yang digunakan adalah kuisioner dan observasi. Lalu, teknik pengolahan data, yaitu uji validitas dan realibilitas dan teknik analisis data, yaitu regresi sederhan dan uji hipotesis. Hasil penelitian menunjukkan bahwa dari uji t, variabel budaya organisasi berpengaruh positif dan signifikan terhadap kinerja pegawai. Saran dari penelitian ini adalah diharapkan kedepannya kinerja pegawai lebih ditingkatkan demi tercapainya kinerja pegawai yang berkualitas sehingga memberikan pengaruh yang positif kepada instansi. Pegawai yang lebih muda dapat mengadopsi nilai-nilai positif yang nantinya akan dilanjutkan kepada generasi penerus organisasi pada PT. PLN (Persero) Wilayah Sulselrabar.
Pengaruh Profitabilitas, Likuiditas, Leverage, dan Ukuran Perusahaan Terhadap Kebijakan Dividen Saham-saham yang Terdaftar pada Jakarta Islamic Index (JII) Periode Tahun 2011-2015 Parmitasari, Rika Dwi Ayu; Hasrianto, Hasrianto
Jurnal Minds: Manajemen Ide dan Inspirasi Vol 4 No 2 (2017): Jurnal Minds Vol. 4, No. 2, 2017
Publisher : Management Department, Universitas Islam Negeri Alauddin Makassar, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/minds.v4i2.4121

Abstract

Dividend policy becomes an important financial policy, not only from the company management side, but also from shareholders. Shareholders will apply for dividends if the company makes a profit. The growth of the Jakarta Islamic Index industry which tends to be good and stable earnings will be easier and focused to see profitability, liquidity, leverage, and firm size affect dividend payout ratio and of course dividend payout ratio. Based on the statement can be seen that investors want a stable dividend policy. However, in fact, the average growth of dividend payout ratio during the period 2010-2015 fluctuated and did not indicate the implementation of a stable dividend policy. This study aims to obtain empirical evidence about the influence of profitability, liquidity, leverage, and size of the company against dividend policy. The approach taken in this research is quantitative approach. Sample selection method in this study is purposive sampling is the method of selecting the sample by using some certain criteria so that get 11 samples of companies listed in the Jakarta Islamic Index period of 2011-2015, which amounted to 30 companies. The analysis method used is financial analysis, classical assumption test, multiple regression analysis, coefficient of determination, F test and t test. The results of this study indicate that the variables of profitability, liquidity, leverage and firm size affect simultaneously to dividend policy. Partial test shows that the variable profitability, liquidity, and size of the company have a positive and significant impact on dividend policy. Meanwhile, leverage has a negative and insignificant effect on dividend policy. The coefficient of determination showed 59.9%. These results indicate the ability of independent variables in explaining the dependent variable while 40.1% is explained by other variables. The results of this study can provide information or as a signal to the public and outside parties or investors to take investment decisions and assess the financial performance of a company.
ANALISIS RETURN SAHAM SEBELUM DAN SESUDAH PENGUMUMAN RIGHT ISSUE PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (Tahun 2010 - 2014) Parmitasari, Rika Dwi Ayu; Kandi, Rama
Jurnal Minds: Manajemen Ide dan Inspirasi Vol 3 No 1 (2016): Jurnal MINDS: Manajemen Ide dan Inspirasi
Publisher : Management Department, Universitas Islam Negeri Alauddin Makassar, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/minds.v3i1.4613

Abstract

This study aimed to analyze the differences in stock returns before and after the announcement of the rights issue. The announcement of the rights issue is one of information needed by investors as a basis for making investment decisions. By because it will be tested whether the announcement of the rights issue have information content that is strong enough to make the market react. Whether there is a market reaction will be indicated by the difference in stock returns. The population in this study is a banking company listed on the Indonesia Stock Exchange that perform announcement right issue in 2010 to 2014, with a sample of 26 banking. The sampling method is purposive sampling method. This study is event study. Hypothesis testing is done with a simple t- test paired t-test because they normally distributed data. These results indicate that there are significant differences between stock returns before and after the announcement of the rights issue in the banking company rights issue in 2010 - 2014. The period specified study period ie 11 days can reflect the state of the market that reacts based on the content of the information from the announcement. The market reaction indicated by the price change and stock returns by events there.
PENGARUH MARKET VALUE ADDED DAN EARNING PER SHARE TERHADAP RETURN SAHAM PADA PERUSAHAAN YANG TERGABUNG PADA LQ45 DI BURSA EFEK INDONESIA Parmitasari, Rika Dwi Ayu; Hadriani, Siti
Jurnal Minds: Manajemen Ide dan Inspirasi Vol 2 No 2 (2015): Jurnal MINDS terbitan ke dua 2015
Publisher : Management Department, Universitas Islam Negeri Alauddin Makassar, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/minds.v2i2.4628

Abstract

Para investor dapat memprediksi return berdasarkan kinerja keuangan perusahaaan. Salah satu indikator yang digunakan yaitu rasio pasar yang diproksikan dengan EPS. Serta MVA, MVA merupakan indikator tentang penciptaan nilai dari suatu investasi. Penelitian ini dilakukan untuk menguji pengaruh Market Value Added dan Earning per Share terhadap Return saham pada perusahaan yang tergabung dalam LQ45 di Bursa Efek Indonesia dengan periode pengamatan 2011-2014. Metode analisis data yang digunakan adalah analisis regresi berganda, uji hipotesis menggunakan uji t-statistik untuk menguji koefisien regresi parsial serta uji F-statistik untuk menguji keberartian pengaruh secara bersama – sama, dan uji koefisien determinasi (R2) dengan tingkat signifikan 5%. Hasil Pengujian secara simultan menunjukkan variabel Market Value Added dan Earning per Share berpengaruh terhadap return saham. Secara parsial hanya variabel MVA yang berpengaruh terhadap return saham.
PENGGUNAAN TEORI-TEORI SOSIAL SEBAGAI ALAT ANALISIS PENELITIAN INTERPRETIF Parmitasari, Rika Dwi Ayu
Jurnal Minds: Manajemen Ide dan Inspirasi Vol 2 No 1 (2015): Jurnal MINDS Vol. 2. No. 1 2015
Publisher : Management Department, Universitas Islam Negeri Alauddin Makassar, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/minds.v2i1.4637

Abstract

Qualitative method has brought new perspective in research and academic world. One of qualitative method is interpretative approach. Interpretative paradigm includes many sociologists and philosophises that share general characteristics in understanding and explaining social world. Furthermore, this paradigm also motivates scholars to explore social world from people who involves directly in social process. Interpretative approach consists of many approaches. Some of them are ethnography, ethomethodology and phenomenology. Ethnography means a writing or report in terms of anthropology. Ethnomethodology is a knowledge collection based on healthy minds and procedures in order to make society understood and acted based on situation. Lastly, phenomenology is a philosophy that implicates moral value from observation, data collection and conclusion phase.
Pengaruh Kecerdasan Spritual dan Gaya Hidup Hedonisme terhadap Manajemen Keuangan Pribadi Mahasiswa Perguruan Tinggi Negeri di Kota Makassar Parmitasari, Rika Dwi Ayu; Alwi, Zulfahmi; Sunarti, Sunarti
Jurnal Minds: Manajemen Ide dan Inspirasi Vol 5 No 2 (2018): December
Publisher : Management Department, Universitas Islam Negeri Alauddin Makassar, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/minds.v5i2.5699

Abstract

Arus teknologi informasi berdampak terhadap gaya hidup masyarakat tak terkecuali mahasiswa Tujuan penelitian ini yaitu untuk mengetahui pengaruh kecerdasan spiritual dan gaya hidup hedonisme terhadap manajemen keuangan pribadi mahasiswa perguruan tinggi negeri di kota Makassar sebanyak 105 orang. Jenis penelitian yang digunakan adalah penelitian asosiatif, dan diuji secara kuantitatif melalui analisis regresi linear berganda untuk pengujian hipotesis. Hasil penelitian yang dilakukan menyimpulkan bahwa terdapat pengaruh antara kecerdasan spiritual dan gaya hidup hedonisme secara simultan dan parsial, terhadap manajemen keuangan pribadi mahasiswa perguruan tinggi negeri di kota Makassar.
Manajemen Sumber Daya Manusia Islami Syamsul; Adi Muh Arman; Rika Dwi Ayu Parmitasari; Alim Syariati
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 4 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i4.6636

Abstract

Human Resource Management is a field of management that specifically studies the relationship and role of humans in organizations and companies. Competition in the work environment is one of the main factors in the expansion of the role and importance of the human resource management function in organizations and companies. Management that the majority of people understand is management with a conventional system. But lately, with the development of the Islamic economy raises a new phenomenon, especially on the side of practitioners or human resources. The development of Islamic economic practices in Indonesia is growing day by day, it is marked by the growth and development of financing Islamic financial institutions and real sector activities that use Islamic economic principles. So, it is necessary to know whether organizations and companies that use the label of Islamic economics have also implemented management management based on Islamic values based on the Koran and Hadith.
The Effect Of Profitability, Financial Distress And Lotteryness On Stock Return On Properties And Real Estate Companies Listed On The Stock Exchange Indonesia Period 2019-2023 Nuzul Nidaul Fitrah Usman; Rika Dwi Ayu Parmitasari; Rusnawati
International Journal of Education Management and Religion Vol. 3 No. 2 (2026): July 2026
Publisher : Pondok pesantren As-salafiyah As-Safi'iyyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71305/ijemr.v3i2.1295

Abstract

This study intends to look at the effect of profitability, financial distress and lotteryness on stock returns in property and real estate companies  listed on the Indonesia Stock Exchange in the 2019-2023 period. The research principle applied is a quantitative approach using multiple regression analysis. The sample collection technique uses Purposive Sampling. This study utilizes the SPSS application to process data that requires financial statements and stock prices from 10 companies studied. The results of the study revealed that profitability, financial distress and lotteyness simultaneously had a positive and significant impact on stock returns, which means that the hypothesis was accepted. Then, profitability has a negative and significant impact on stock returns, which means that the hypothesis is rejected. In addition, financial distress has a positive and significant impact on stock returns, which means that the allegations are rejected. And lastly, lotteryness has a positive and significant impact on stock returns which means that assumptions are approved. These findings indicate that increasing profitability and managing more stable financial conditions can increase investors' perception of the company's performance. In addition, understanding market perception of stocks that have lottery characteristics  can be part of a communication and risk management strategy, especially in managing investor expectations for potential returns and risks.
Co-Authors A M Nur Atma Amir A. M. Nur Atma Amir Abd. Muhaemin Nabir Abdi Dzul Jalal Ikram Abdul Wahab Abdul Wahab Abdul Wahid Haddade Abdullah, Wahyuddin Adawiah, Arabiatul Adi Muh Arman Agus Syam Ahmad Zikri Dwiatmaja Aini Rahmadani Aisyah Aisyah Aisyah Aisyah Aksal Ali Wardani Ali Wardani, Ali Alim Syariat Alim Syariat Alim Syariati Alisa, Nur Amir, A. M. Nur Atma Amiruddin K Amrullah Amrullah Andi Fani Amalia Andi Sulfati Ansar, Agustan Aprilya, Nurul Wahida Arsyad, Kamaruddin Arviana, Pipi Dana Kusuma, Suteja Wira Dwiatmaja, Ahmad Zikri Efendi, Widya Eka Indriyani Eka Indriyani MS Eka Suhartini Fathurrahman Fathurrahman Fathurrahman Fathurrahman, Rezki Amalia Fauziah Bakhtiar Fauziah Bakhtiar Ferawati - Harun Fuad Ramadhan Ghafur Hamran, Rachmat Habibi Habibi Habibi Habibi Hadisa, Nur Hadriani, Siti Halik, Abdul Chadjib Hamzah Abd Rahim Hardiyanti Ridwan Haris, Hariyati Hariyati Haris Hasrianto, Hasrianto Helda Rostiani Idha Fadhilah Sofyan Idris Parakkasi Ilham, Reski Cahyani Indriyani, Eka Irwan Misbach Ita Rukmanasari Jabir M Jafar Jafar, Jabir M Jamaluddin Majid Jamaluddin Majid Jessika Gafur Lamba K, M Yusuf kaharuddin kaharuddin Kandi, Rama Kartika KIKI WULANDARI Kurnia , Evi Kurniadi Kurniadi, Kurniadi Lince Bulutoding lisa, Aziza pipi M. Arfin Hamid Mardatillah Maulana Maulana Maulana Maulana, Maulana Miftah Farid Miftha Farild Miswinda Muh Dian Nur Alim Mu’min Muh. Ahsan Kamil Muhammad Adnan Fajrin Muhammad Adnan Fajrin Muhammad Agung Miftah Syamsul Muhammad Agung Miftah Syamsul Muhammad Asdar Muhammad Auliya’a Dahlan Muhammad Jufri Muhammad Wahyuddin Abdullah Mukhtar Galib Murtiadi Awaluddin Muslimin Kara Mutmainnah, Andi Mu’min, Muh. Dian Nur Alim Nabir, Abd. Muhaemin Nashrullah Nashrullah Nashrullah Nasir Hamzah Nasrullah Bin Sapa Nirwana, Nirwana Noval Nur Alim Mu’min, Muh Dian Nur Azizah Nurfaizah Nurfaizah Nurfaizah Nurfaizah, Nurfaizah Nurjannah Nurjannah Nurjannah Nurmiati Nurmiati Nurul Pratiwi Nurwahida Nurwahida Nurwahida Nurwahida Nurwahida, Nurwahida Nuzul Nidaul Fitrah Usman Pratama Putra, Satria Rafiuddin, Fifriani Rahmadani, Aini Rahmawati Muin Rahmawati Rahmawati Ramlan, Muh. Rafli ridwan, hardiyanti Risma Risma Risma Risma, Risma Risna Risna Rofiah, Isnin Rusdi Raprayogha Rusnawati Rusnawati Rusnawati Rusnawati Rusnawati Rusnawati Rusnawati Rusnawati Rusnawati Rusnawati, Rusnawati Saiful Muchlis Samirah Samirah, Samirah Samsidar Sapsuha, Mubasysyyratul Ummah Saputri, Jesika Sari, Wiwik Permata Silondae, Prades Ariato Siradjuddin Sofyan, Idha Fadhilah Sri Sutrismi Sudarmi Sudarmi Sudirman Sudirman Sudirman Sudirman Suhartini, Eka Suhartono Sunarti Sutrisna Sutrisna Syamsiah, Sitti Syamsuddin Syamsul Syamsurianto Syaripuddin Syaripuddin Tesa Ramadani Tesa Ramadani Titin Hardianti Trisno Wardy Putra Wahidah Abdullah Wahyuddin Wahyuddin Wahyudi Wahyudi Wahyudi, Iqmal Wahyudin Wahyudin Wijaya, Meliana Esmiralda Yuni Safitri Yuni Safitri Zulfahmi Alwi Zulhikam, Akhmad