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All Journal ETIKONOMI Jurnal Bisnis dan Ekonomi Economic Journal of Emerging Markets SEGMEN Jurnal Manajemen dan Bisnis MATRIK: JURNAL MANAJEMEN, STRATEGI BISNIS, DAN KEWIRAUSAHAAN Proceedings of Annual International Conference Syiah Kuala University - Life Sciences & Engineering Chapter HUMAN FALAH: Jurnal Ekonomi dan Bisnis Islam Mimbar Agribisnis: Jurnal Pemikiran Masyarakat Ilmiah Berwawasan Agribisnis Jurnal Manajemen & Keuangan Jurnal Akuntansi dan Pembangunan (JAKTABANGUN) International Research Journal of Business Studies (E-Journal) International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) International Journal of Social Science, Educational, Economics, Agriculture Research, and Technology (IJSET) Management Research and Behavior Journal Media Riset Akuntansi Auditing & Informasi Journal of Accounting Research, Utility Finance and Digital Assets (JARUDA) International Conference on Health Science, Green Economics, Educational Review and Technology (IHERT) Altafani Jurnal Intelek Dan Cendikiawan Nusantara
Ghazali Syamni
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Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Social Sciences Other

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Factors Affecting SOEs Returns in IDX Ghazali Syamni; Wirdha Ramadhani; Wahyuddin; Faisal; Rasyidin M.
Jurnal Manajemen dan Keuangan Vol 11 No 2 (2022): JURNAL MANAJEMEN DAN KEUANGAN
Publisher : Program Studi Manajemen Fakultas Ekonomi Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jmk.v11i2.4455

Abstract

This study aims to examine the effect of corporate social responsibility programs, fundamental and macroeconomic variables on returns in SOEs on the IDX. This study uses financial report documentation data obtained from the pages of the Financial Services Authority, Bank Indonesia, and the Central Statistics Agency for the period 2018-2021 so that the number of observations is 80. The data analysis method uses a static panel regression approach. The results of the study found that the stock returns of SOEs were only determined by the price earning ratio. While there are no other variables that affect stock returns, including the implementation of corporate social responsibility programs that have been carried out by state owned companies. Furthermore, this study finds that the return on assets of state owned companies is determined by inflation, current ratio, leverage and earnings per share. While the variables of corporate social responsibility, price earning ratio, gross domestic product and exchange rate have no effect on return on assets. Meanwhile, other findings of this study found that corporate social responsibility has a negative effect on return on assets, while in addition to earnings per share, exchange rates and inflation. While the other variables used do not affect the return on equity.
PENGARUH KEPEMILIKAN PUBLIK, PROFITABILITAS, LEVERAGE DAN AGRESIVITAS PAJAK TERHADAP PENGUNGKAPAN TANGGUNG JAWAB SOSIAL PERUSAHAAN Rabiatul Adawiah Berasa; Iswadi Bensaadi; Ghazali Syamni
SEGMEN: Jurnal Manajemen dan Bisnis Vol 19, No 2 (2023): SEGMEN Jurnal Manajemen dan Bisnis
Publisher : FE Program Studi Manajemen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37729/sjmb.v19i2.8382

Abstract

Penelitian ini bertujuan untuk menguji pengaruh kepemilikan publik, profitabilitas, leverage dan agresivitas pajak terhadap pengungkapan tanggung jawab sosial perusahaan pada perusahaan sektor pertambangan yang terdaftar di Bursa Efek Indonesia pada tahun 2018-2020. Penelitian ini menggunakan data panel tak seimbang dengan jumlah 22 perusahaan sektor pertambangan dengan 54 observasi. Data penelitian diperoleh melalui website Bursa Efek Indonesia dan website masing-masing perusahaan. Penelitian ini menggunakan analisis regresi data panel random effect model. Hasil penelitian membuktikan bahwa kepemilikan publik dan profitabilitas berpengaruh positif signifikan terhadap pengungkapan tanggung jawab sosial perusahaan. Leverage dan agresivitas pajak tidak berpengaruh signifikan terhadap pengungkapan tanggung jawab sosial perusahaan. Hasil penelitian ini mendukung teori stakeholder untuk variabel kepemilikan publik dan profitabilitas. Perusahaan memiliki perhatian yang tinggi untuk mengungkapkan tanggung jawab sosial ketika kepemilikan saham perusahaan oleh publik dan profitabilitas perusahaan tinggi. Hasil penelitian ini memberikan implikasi praktis tentang pentingnya kepemilikan publik dan profitabilitas perusahaan dalam pengungkapan tanggung jawab sosial perusahaan. Kata kunci: Pengungkapan tanggung jawab sosial perusahaan; kepemilikan publik; profitabilitas; leverage; agresivitas pajak.
Pelatihan Pengolahan Data, Mendeley dan Pembuatan Kuesioner untuk Peneliti Pemula Muhammad Hafizh; Ghazali Syamni; Sari Yulis Terfiadi
Altafani Vol. 3 No. 1 (2023): Edisi Oktober 2023
Publisher : Institut Syekh Abdul Halim Hasan Binjai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59342/jpkm.v3i1.433

Abstract

Dalam implementasi tridharma Perguruan Tinggi, dosen dan mahasiswa dituntut untuk mempublikasikan hasil risetnya. Sehingga, untuk mencapai standart kualitas dan kuantitas publikasi, diperlukan pelatihan terkait salah satu instrumen penelitian berupa kuesioner bagi dosen pemula.. Pelatihan ini mendorong untuk para dosen pemula memiliki keterampilan dalam membuat perangkat penelitian kuesioner karena dengan kuesioner peneliti dapat menggali hal-hal yang tidak terpantau saat observasi. Pelatihan sekaligus bimbingan pembuatan kuesioner ini dilaksanakan dalam Forum Group Discussion (FGD) yang konten pertemuannya bermuatan diskusi kelompok dengan peserta yang dipilih secara khusus dan bersedia mengikuti bimbingan pembuatan kuesioner bagi mereka yang baru berstatus sebagai tenaga pengajar atau dosen pemula. Tahapan Pelaksanaan yaitu sharing terkait fungsi, tujuan, manfaat pengolahan data, referensi dan kuesioner oleh pakar, tanya-jawab antara pakar dan peserta terkait materi, praktik pembuatan form kuesioner untuk beberapa metode penelitian oleh peserta, prensentasi terkait kuesioner yang telah dibuat peserta, perserta berdiskusi dengan sesama peserta untuk saling memberikan masukan, dan pakar memberikan masukan terkait kuesioner yang telah dibuat oleh peserta. Beberapa materi bimbingan yang dijelaskan yaitu teknik membuat kuesioner dapat disusun berdasarkan urutan pertanyaan dengan sesuai kebutuhan penelitian. Selain materi bimbingan terkait teknik pembuatan kuesioner yang baik, pemateri juga mengajarkan teknik pembuat kuesioner secara elektronik yang dapat memudahkan peneliti.
Pelatihan Penulisan Artikel Ilmiah Dan Teknik Submit Jurnal Terakreditasi Bagi Peneliti Pemula Di Kota Lhokseumawe Muhammad Hafizh; ghazali syamni; sari yulis terfiadi; muttaqien
Altafani Vol. 3 No. 2 (2024): Edisi April 2024
Publisher : Institut Syekh Abdul Halim Hasan Binjai

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

Abstract

Kegiatan pengabdian masyarakat ini dilatar belakangi oleh masih rendahnya kemampuan menulis karya ilmiah oleh mahasiswa, guru dan dosen di kota lhokseumawe. Tujuan kegiatan adalah meningkatkan kemampuan dosen, guru dan mahasiswa dalam menulis dan menyusun artikel ilmiah berbasis Penelitian. Metode kegiatan ini berupa pelatihan dan pendampingan kepada peserta. Pelatihan dilaksanakan secara langsung sedangkan pendampingan juga dilaksanakan secara daring melalui aplikasi Grup whatsap. Kegiatan ini dilaksanakan melaui 4 tahap, meliputi; tahap persiapan, tahap pelaksanaan, tahap pendampingan, dan tahap evaluasi. Instrumen untuk mengukur keberhasilan proses dan hasil pelatihan menggunakan angket dan lembar evaluasi. Berdasarkan data hasil pengabdian masyarakat dapat disimpulkan bahwa pengetahuan dosen, guru dan mahasiswa tentang penulisan karya tulis ilmiah, publikasi karya ilmiah dan teknik submit ke jurnal nasional terakreditasi meningkat. Hal ini dapat dibuktikan dari keberhasilan dosen, guru dan mahasiswa dalam mempublikasikan artikel ilmiah
Financial Investment Behavior of Individual Investors in Indonesia After the Revocation of the Covid-19 Policy Thasrif Murhadi; Ghazali Syamni; Marzuki Marzuki; Zamzami Zainuddin; Sari Yulis Terfiadi
Matrik : Jurnal Manajemen, Strategi Bisnis, dan Kewirausahaan Volume 17 Nomor 2 Tahun 2023
Publisher : Faculty of Economics and Business Udayana University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/MATRIK:JMBK.2023.v17.i02.p06

Abstract

This study explores the impact of psychological, social, and demographic aspects on individual stock investor decision-making after the revocation ofCOVID-19 in Indonesia. With the cooperation of local representatives of the Indonesian Stock Exchange, this study uses data collection approachessuch as sending questionnaires to participants. The questionnaires were sent out between the three weeks of January 2023 after President Joko Widodoannounced the lifting of social restrictions during the pandemic, and then at the end of 2022. In this way, 108 questionnaire responses were thuscollected for the study. The results showed that individual stock investor behavior gender, age, and marital status didn’t affect individual investor'sinvestment behavior. Work, education, and experience positively and significantly impact an individual investor's investment behavior. However, the revocation of social constraints negatively affects this behavior. A study finds education is the most important variable influencing equity investorbehavior. Keyword: Behavior; Covid-19; Investors; Individuals.
THE EFFECT OF POSITION ANALYSIS ON EMPLOYEE PERFORMANCE WITH JOB SATISFACTION AS AN INTERVENING VARIABLE (Case Study of Employees of the District Civil Service Agency Serdang Bedagai) Ghazali Syamni; Harley Agustian; Suci Puji Suryani; Zahrul Fuadi
International Conference on Health Science, Green Economics, Educational Review and Technology Vol. 5 No. 1: IHERT (2023) FIRST ISSUE: International Conference on Health Science, Green Economics,
Publisher : Universitas Efarina

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (336.689 KB) | DOI: 10.54443/ihert.v5i1.229

Abstract

In this study, the population was the Serdang Bedagai District Civil Service Agency, namely 30 people. Because the target population is less than 100, the sampling technique used is the census method, where the entire population, totaling 30 people from the Serdang Bedagai Regency Regional Civil Service Agency, will be used as the research sample. the first hypothesis is accepted, meaning that the Job Analysis variable (X) has a positive and significant effect on Job Satisfaction (Y1). the second hypothesis is accepted, meaning that Job Analysis (X) has a significant effect on Employee Performance (Y2). the third hypothesis is accepted, meaning that Job Satisfaction (Y1) has a positive and significant effect on Employee Performance (Y2).
THE EFFECT OF WORK ENVIRONMENT ON EMPLOYEE JOB SATISFACTION WITH WORK COMMUNICATION AS INTERVENING VARIABLES (Case Study on Civil Servants in the General Section of the Regional Secretariat of Serdang Bedagai Regency) Ghazali Syamni; Arilasta Irawan; Siswoyo Adi Wijaya; T.M Azani; Ikram
International Conference on Health Science, Green Economics, Educational Review and Technology Vol. 5 No. 1: IHERT (2023) FIRST ISSUE: International Conference on Health Science, Green Economics,
Publisher : Universitas Efarina

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (341.495 KB) | DOI: 10.54443/ihert.v5i1.232

Abstract

In this study, the population was JNE Customers in Tebing Tinggi City, namely 60 people. Because the target population is less than 100, the sampling technique used is the census method, where the entire population of 60 JNE Customers in Tebing Tinggi City who have made 2 deliveries will be used as the research sample. the first hypothesis is accepted, meaning that Brand Perception (X) has a positive and significant effect on Consumer Attitude (Y1). the second hypothesis is accepted, meaning that Brand Perception (X) has a positive and significant effect on the Decision to Use Services (Y2). the third hypothesis is accepted, meaning that consumer attitudes (Y1) have a positive and significant effect on the decision to use services (Y2).
THE EFFECT OF POLICY, AUDIT QUALITY, AUDITOR INDEPENDENCE, AND EFFECTIVENESS ON VILLAGE FUND MANAGEMENT TRANSPARENCY (Case Study On Village Government In Matangkuli District, North Aceh Regency) Sri Arini; Juliana Ariska; Rico Nur Ilham; Ghazali Syamni; Nurlela
International Conference on Health Science, Green Economics, Educational Review and Technology Vol. 5 No. 1: IHERT (2023) FIRST ISSUE: International Conference on Health Science, Green Economics,
Publisher : Universitas Efarina

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ihert.v5i1.320

Abstract

This study aims to determine how the influence of policies, audit quality, auditor independence, and effectiveness on the transparency of village fund management in Village Governments in Matangkuli District, North Aceh Regency. Policies in this study are measured by indicators consisting of planning, organizing, implementing, and supervising. Then audit quality variables are measured using indicators consisting of system quality, audits are carried out carefully, audits are carried out according to procedures, and skepticism. Furthermore, auditor independence is measured using indicators consisting of free from intervention, neutral, review from fellow auditors, and free from pressure. Meanwhile, effectiveness is measured using indicators consisting of clarity of goals to be achieved, clarity of strategies for achieving goals, a steady process of analysis and policy formulation, careful planning, and the preparation of appropriate programs. As well as the variable of transparency of village fund management is measured using indicators consisting of timely, clear, accurate, comparable, and easily accessible. The data used in this study is primary data obtained by distributing questionnaires to 225 respondents or communities in various villages in Matangkuli District, North Aceh Regency which were used as samples in this study. The data analysis technique used is multiple linear regression analysis using the help of SPSS software version 26. The results showed that policies, audit quality, auditor independence, and effectiveness had a positive and significant effect on the transparency of village fund management in Village Governments in Matangkuli District, North Aceh Regency.
THE INFLUENCE OF CASH TURNOVER, RECEIVABLES TURNOVER, AND WORKING CAPITAL TURNOVER ON PROFITABILITY IN CONSTRUCTION AND BUILDING COMPANIES LISTED ON THE INDONESIAN STOCK EXCHANGE 2018-2022 Nurfazila; Rico Nur Ilham; Ghazali Syamni; Marzuki
International Conference on Health Science, Green Economics, Educational Review and Technology Vol. 5 No. 2 (2023): IHERT (2023) SECOND ISSUE: International Conference on Health Science, Green Ec
Publisher : Universitas Efarina

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ihert.v5i2.370

Abstract

This research aims to analyze the effect of cash turnover, accounts receivable turnover and working capital turnover on profitability in construction and building subsector companies listed on the Indonesia Stock Exchange for the 2018-2022 period. This research uses secondary data obtained from the financial reports of construction and building companies selected using a proportional sampling technique. The sample chosen was 20 construction and building companies and had 100 observations. The estimation model for this research uses panel data regression analysis with the Random Effect Model. The results of this research show that cash turnover has a positive but not significant effect on profitability. This can mean that cash turnover is managed well and effectively so that it can increase profits, but statistically it is not strong enough to be concluded as a definite or consistent relationship. The results are the same. shows that the results of receivables turnover have a positive and insignificant effect on profitability, although there is a positive influence between how quickly the company collects receivables and the effectiveness of using assets in generating profits, the effect is not strong and consistent enough to be considered statistically significant. Different results were found that working capital turnover had a negative and insignificant effect on profitability. This means that when working capital turnover increases, profitability tends to decrease.
ANALYSIS OF THE FLYPAPER EFFECT AND ITS INFLUENCE ON DISTRICT/CITY REGIONAL EXPENDITURES IN ACEH PROVINCE 2016-2021 Rahmatillah; Marzuki; Ghazali Syamni; Nurlela
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 1 No. 3 (2023): January
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/jaruda.v1i3.45

Abstract

This study aims to analyze the Flypaper Effect and its Effect on District/City Regional Expenditures in Aceh Province in 2016-2021. The data used in this study is panel data. The data analysis method used is panel data regression analysis with model selection techniques using the Chow test and the Hausmant test. The results of the research on General Allocation Funds and local revenue have a positive and significant effect on district/municipality regional expenditures in Aceh Province, special allocation funds and revenue-sharing funds have no effect on district/city regional expenditures in Aceh Province. Based on the results of the study, it shows that there is a flypaper effect on district/municipal expenditures in Aceh Province.
Co-Authors . Zulfan Abd Majid, M. Shabri Ahmad Fauzul Hakim Hasibuan Aisyah Putri Andriani Siregar Aiyub Aiyub Alifcha Novanda Alya Maulisa Arilasta Irawan Arya Permana Ginting Azhar , Bambang Ali Nugroho Bambang Arjuna Putra Chairil Akhyar Darmawati Darmawati Muchtar Darmawati Mukhtar Delia Ananda Faisal Faisal, Faisal Harley Agustian Hasatiru Auwa Hendra A Husaini Husaini Husaini Ikhsan Nur Ilham Ikram Ikramuddin, Ikramuddin Indah Sari Yusmita Iqbaal Fauzi Pakpahan Irnianita Irnianita Iswadi Bensaadi Jamilah Juilimursyida Ganto Juliana Ariska Jumadil Saputra Jummaini Lala Merlita M. Shabri Abdul Majid Marzuki Marzuki Marzuki Mawardati Mawardati Muhammad Dava Rizki Muhammad Hafizh Muttaqien Muttaqien Nasir Azis Naz’aina Neo Agustina Nuhfil Hanani Nurfazila Nurlela Rabiatul Adawiah Berasa Rahmatillah Rasyidin M. Reza Hendri Yana Rico Nur Ilham Ristati Said Musnadi Sari Yulis Terfiadi Sari Yulis Terfiadi Silvia Ananda Siswoyo Adi wijaya Siti Elan Nisa Sri Arini Suci Puji Suryani Syifa Azzahra T.M Azani Thasrif Murhadi Wahyuddin Wahyuddin Wahyuddin Wahyuddin Wardhiah Wardhiah, Wardhiah Wasni Maisarah Widyana Verawaty Siregar Wirdha Ramadhani Zahrul Fuadi Zamzami Zainuddin Zaufani Putri Khairun Zuhra Zulfan