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ANALYSIS OF OWNERSHIP STRUCTURE INFLUENCE ON COMPANY VALUE IN THE PROPERTY AND REAL ESTATE INDUSTRY ON THE INDONESIA STOCK EXCHANGE Akbar, Muhammad; Muslimin, Muslimin; Kasim, Muhammad Yunus
JURNAL INTERNASIONAL UNIVERSITAS TADULAKO Vol 4 No 1 (2022): Article
Publisher : Master of Management Study Program, Faculty of Economics and Business, Tadulako University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (491.406 KB) | DOI: 10.59769/tajam.v4i1.23

Abstract

This research aims at determining the influence of ownership structure on company value of property and real estate industry on the Indonesia Stock Exchange. This research was quantitative research using panel data regression analysis. The object of this research was property and real estate companies listed on Indonesia Stock Exchange in 2010-2019. The results indicate that the ownership structure consisting of managerial ownership, institutional ownership, and foreign ownership together have a significant influence on company value. Managerial ownership partially has no effect on company value. Partial institutional ownership has a significant negative influence on company value. Partial foreign ownership has no influence on company value. Keywords: Managerial Ownership, Institutional Ownership, Foreign Ownership, Company Value.
ANALYSIS OF STATE PROPERTY ADMINISTRATION THROUGH STATE PROPERTY MANAGEMENT AND ACCOUNTING INFORMATION SYSTEM (SIMAK-BMN) AT THE PALU RELIGIOUS HIGH COURT REGIONAL COORDINATOR Sarif, Sarman; Ridwan, Ridwan; Kasim, Muhammad Yunus
JURNAL INTERNASIONAL UNIVERSITAS TADULAKO Vol 4 No 2 (2022): Article
Publisher : Master of Management Study Program, Faculty of Economics and Business, Tadulako University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (348.17 KB) | DOI: 10.59769/tajam.v4i2.31

Abstract

This research aims to describe the process of administering State Property at the Regional Coordinator of the Palu Religious High Court and to offer solutions in the perspective of basic accounting concepts. This research used a qualitative method with a post-positivism approach. The data collection process was carried out through observation, interviews, and documentation analysis using the triangulation model technique. The research results show that (1) that registration is application-based but there are still items that have not been coded according to the type of goods, recording is not supported by valid source documents and updating of data and information on State Property is not carried out regularly, (2) recording is not supported by documents valid sources, (3) State asset data and information are not updated regularly, (4) Inadequate inventory of State Property, (5) State Property reports have not been reported in a timely manner. An alternative to the concept of State Property Administration in the prospect of basic accounting concepts is entity theory, such as: (1) In bookkeeping, it is necessary to have an understanding of the recording of State property, both goods purchased through the State Budget, Grants and Inbound Transfers so that the difference in the presentation of State Property books is not occurs., (2) In the inventory it is necessary to update State property that is no longer in accordance with the needs or obsolete goods, (3) In reporting the need for detailed presentation of goods so that it is easy to present in the state property report (4) In the use of a system application in asset management, it is very necessary to have real policies related to the use of applications according to needs, so that the asset administration process can run effectively and efficiently, (5) Asset reports will be complete and reliable if there is a match between physical assets, ownership documents and records in the books inventory. Mechanism of State Property Administration g is good, then the process of transparency and accountability in the management of State Property will be realized. Keywords : Administration, State Property, SIMAK-BMN Application
ANALYSIS OF FINANCIAL PERFORMANCE WITH RGEC METHOD AT REGIONAL DEVELOPMENT BANK LISTED ON THE INDONESIAN STOCK EXCHANGE Suwedy, Suwedy; Kasim, Muhammad Yunus; Husnah, Husnah
JURNAL INTERNASIONAL UNIVERSITAS TADULAKO Vol 4 No 3 (2022): December : Tadulako International Journal of Applied Management
Publisher : Master of Management Study Program, Faculty of Economics and Business, Tadulako University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (961.74 KB) | DOI: 10.59769/tajam.v4i3.37

Abstract

This research intends to analyze the financial performance at Regional Development Banks listed on the Indonesian Stock Exchange for the 2016-2020 period using the RGEC (Risk Profile, Good Corporate Governance, Earnings, Capital). This research applied quantitative descriptive approach. Data were collected through annual financial reports published in each bank of 3 regional banks. Results of this research reveals that the financial performance at regional development Banks listed on the on the Indonesian Stock Exchange for the 2016-2020 period is identified through the Risk Profile, namely by analyzing financing risk with the NPL ratio of regional banks BJBR in the very good category, BJTM in the good category and BEKS is adequate but was not in good category in 2020 period. Liquidity risk analysis with the LDR ratio of regional banks of BJTM for the 2016 period is adequate, the 2017 period is good and in the period of 2018-2020 it is very good, the BJBR bank is in the adequate category and the BEKS bank for the 2016 and 2018 periods is good, the 2017 and 2019 periods it is in category of good, the 2020 period it is not good. Keywords: Risk Profile, Good Corporate Governance, Earning, Capital (RGEC).
Sosialisasi tentang Urgensi Leadership dalam Pengelolaan Bumdes di Desa Masaingi Kabupaten Donggala Pricylia Chintya Dewi Buntuang; Muhammad Yunus Kasim; Muzakir Muzakir; Juliana Kadang; Moh. Ali Murad; Fahry Budianto; Sri Rahayu Ramadhani; Nurasyimah Usman
Sasambo: Jurnal Abdimas (Journal of Community Service) Vol. 6 No. 4 (2024): November
Publisher : Lembaga Penelitian dan Pemberdayaan Masyarakat (LITPAM)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36312/sasambo.v6i4.2239

Abstract

Kegiatan pengabdian ini bertujuan meningkatkan pemahaman dan keterampilan kepemimpinan dalam pengelolaan Badan Usaha Milik Desa (BUMDes) di Desa Masaingi, Kabupaten Donggala. Mitra utama adalah pemerintah desa, pengurus BUMDes, pelaku usaha, dan akademisi dari Universitas Tadulako. Metode pelaksanaan mencakup pretest, sosialisasi materi, diskusi interaktif, dan post-test. Hasil menunjukkan peningkatan pemahaman signifikan, dengan rata-rata N-Gain 1,0 (kategori tinggi). Sebelum kegiatan, peserta memiliki rata-rata pemahaman 39% (pretest), meningkat menjadi 100% (post-test). Secara kualitatif, peserta menyadari pentingnya kepemimpinan dalam memotivasi tim, mengambil keputusan, dan memanfaatkan potensi desa. Kesimpulan: Sosialisasi efektif dalam meningkatkan kapasitas kepemimpinan peserta. Rekomendasi mencakup pelatihan lanjutan di bidang manajemen keuangan dan pemasaran, serta monitoring rutin untuk memastikan keberlanjutan dampak pengabdian. Leadership Training in Bumdes Management in Masaingi Village, Donggala Regency  This community service activity aimed to enhance understanding and leadership skills in managing Village-Owned Enterprises (BUMDes) in Masaingi Village, Donggala Regency. Key partners included local government officials, BUMDes managers, business practitioners, and academics from Tadulako University. The implementation method comprised a pretest, material socialization, interactive discussions, and a post-test. The results showed a significant improvement in understanding, with an average N-Gain of 1.0 (high category). Before the activity, participants had an average understanding of 39% (pretest), which increased to 100% (post-test). Qualitatively, participants recognized the importance of leadership in motivating teams, making decisions, and leveraging village potential. Conclusion: The socialization effectively improved participants' leadership capacity. Recommendations include further training in financial management and marketing, as well as routine monitoring to ensure the sustainability of the program's impact.  
Comparation of Trading Volume Activity and Abnormal Return Before and After Boycott, Divestment and Sanction Movement Munawarah, Munawarah; Muslimin, Muslimin; Kasim, Muhammad Yunus; Zainuddin, Fatilina; Kadang, Juliana
International Journal of Social Science and Business Vol. 9 No. 2 (2025): May
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ijssb.v9i2.92578

Abstract

The boycott, divestment, and sanctions (BDS) movement targeting Israeli‑affiliated firms has gained considerable global attention, yet its impact on Indonesian capital markets remains underexplored. This study therefore investigates whether the announcement of trading suspension in response to BDS actions is associated with significant changes in mean abnormal returns and trading volume activity for affected stocks. Employing an event‑study framework, we calculate abnormal returns using the market model and measure trading volume activity as the ratio of daily volume to its historical average over a 21‑day window (ten days before through ten days after the event date). Our sample comprises Israeli‑linked firms listed on the Indonesia Stock Exchange whose trading was halted due to BDS‑related developments. Rigorous statistical tests reveal that mean abnormal returns are significantly different both in the pre‑event and post‑event periods, indicating that investors adjust their valuation prior to as well as following the suspension. Likewise, a paired‑samples t‑test of trading volume activity demonstrates a statistically significant increase in turnover immediately before and after the event, suggesting heightened trading interest surrounding the BDS announcement. These findings underscore that non‑fundamental political actions can elicit measurable market reactions in Indonesia, with implications for portfolio managers, regulators, and policymakers seeking to understand how socio‑political events influence market dynamics.