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All Journal Jurnal Ekonomi Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi EQIEN - JURNAL EKONOMI DAN BISNIS PEKBIS Jurnal Pelayanan dan Pengabdian Masyarakat Indonesia El-Hikmah Jurnal Ilmu Dakwah dan Komunikasi Progress: Jurnal Manajemen dan Akuntansi
Kamaliah Kamaliah
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Religion Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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MODERASI PERTUMBUHAN PERUSAHAAN DIANTARA PENGARUH MANAJEMEN MODAL KERJA TERHADAP PROFITABILITAS PADA PERUSAHAAN TERINDEKS LQ45 DI BURSA EFEK INDONESIA Gita Rahayu; Edyanus Herman Halim; Kamaliah Kamaliah
Eqien - Jurnal Ekonomi dan Bisnis Vol 11 No 04 (2022): EQIEN- JURNAL EKONOMI DAN BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi DR KH EZ Mutaqien

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34308/eqien.v11i04.1338

Abstract

The information that is often needed by investors is about the company's ability to generate profits which is calculated using the profitability ratio. profitability is the most important determinant of profitability because the main indicator of a company's ability to pay dividends is the company's ability to generate profits. In addition to analyzing profitability ratios, investors also need to consider share ownership by directors or commissioners of the company. This study aims to determine and analyze the effect of working capital turnover, inventory turnover and accounts receivable turnover on profitability. Knowing and analyzing working capital turnover, inventory turnover and accounts receivable turnover on profitability with company growth as a Moderating Variable. In this study, the population is Lq45 companies listed on the Indonesia Stock Exchange in 2016-2020. From the total population, the sample is determined as many as 40 companies. The data used in this study are primary data and secondary data, while the technique of collecting data on the company's financial statements. Data analysis techniques in this research use 2 data analysis methods, namely multiple regression and Moderated Regression Analysis (MRA). Based on the findings of working capital turnover, inventory turnover and accounts receivable turnover have a significant effect on profitability. Company growth is able to moderate the effect of working capital turnover, inventory turnover and accounts receivable turnover on profitability,
PENGARUH TAX PLANNING DAN GREEN INNOVATION TERHADAP NILAI PERUSAHAAN DENGAN PROFITABILITAS SEBAGAI PEMEDIASI (Studi Empiris pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi yang Terdaftar di Bursa Efek Indonesia Tahun 2019 – 2021) Arini Nazivah; Kamaliah Kamaliah; Badriyah Nurul
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 10, No 1 (2023): (Januari - Juni)
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

Company value is the company's performance which is reflected in the stock pricewhich reflects society's assessment of company performance (Cholifah & Kaharti,2021). This study aims to examine and analyze the effect of tax planning andgreen innovation on company value with profitability as a mediating variable inmanufacturing companies in the consumer goods industry sector listed on theIndonesia Stock Exchange in 2019-2021. The data used in this study is secondarydata obtained from the annual financial reports of companies in the consumergoods industry sector. The population in this study are all manufacturingcompanies in the consumer goods industry sector, totaling 59 companies listed onthe Indonesia Stock Exchange in 2019-2021. The sampling technique waspurposive sampling so 30 companies were included in the criteria. The dataanalysis technique used multiple linear regression analysis and path analysisusing SPSS (Statistical Product and Service Solutions) version 23. This studyfound that tax planning does not affect firm value. Green innovation andprofitability affect company value. Tax planning affects profitability by proxy forROA. Green innovation does not affect profitability. Tax planning has nosignificant effect on firm value which is mediated by profitability. Meanwhile,green innovation has a significant influence on company value which is mediatedby profitability. Keywords: Tax Planning, Green Innovation, Firm Value, Profitability
PENGARUH LITERASI KEUANGAN, PERENCANAAN KEUANGAN, PERILAKU KEUANGAN, DAN INKLUSI KEUANGAN TERHADAP KESEJAHTERAAN KEUANGAN PELAKU UMKM DI KECAMATAN TEBING TINGGI KABUPATEN KEPULAUAN MERANTI Ariza Ifan; Kamaliah Kamaliah; Aunurrafiq Aunurrafiq
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 10, No 1 (2023): (Januari - Juni)
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

Financial literacy is financial knowledge and capability that affects efforts toimprove financial well-being (Hidayah et al., 2021). This study aims to examineand analyze the effect of financial literacy, financial planning, financial behavior,and financial inclusion on financial well-being. This research includesquantitative research. The total population in this study was 1,384 SMEs in thedistrict. High Cliffs, Meranti Islands Regency. The sampling method used in thisstudy is non-probability sampling with the side quota method. This research wascollected through a survey by distributing questionnaires, where the respondentsconsisted of SMEs in the district. Tebing Tinggi, Meranti Islands Regency, whichis in the trade, service provider, and food/beverage processing sector with a totalof 200 respondents. The data were analyzed using multiple regression methodusing SPSS version 26. The results of the study prove that financial literacy,financial planning, financial behavior, and financial inclusion on financialwelfare. Keywords: Financial Literacy, Financial Planning, Financial Behavior, FinancialInclusion, and Financial Welfare.
Pelaksanaan Pemasangan Alat Kontrasepsi IUD dan Inplant Gratis di Klinik Nirmala Medan Tahun 2022 Kamaliah Kamaliah; Fatwiany Fatwiany; Elvi Sepriani
Jurnal Pelayanan dan Pengabdian Masyarakat Indonesia Vol. 1 No. 4 (2022): Desember : Jurnal Pelayanan dan Pengabdian Masyarakat Indonesia
Publisher : Sekolah Tinggi Ilmu Administrasi Yappi Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jppmi.v1i4.1120

Abstract

The family planning program is an effort to increase public awareness and participation through maturation of marriage age, birth control, fostering family resilience, and improving family welfare in order to realize a small, happy and prosperous family. IUD (Intra Uterine Device) is a plastic contraceptive that has a shape like the letter "T" and is installed in the uterus to prevent pregnancy Implant is a hormonal contraceptive method that is effective, not permanent and can prevent pregnancy between three and five years. This contraceptive is in the form of an empty silastic (silicone rubber) capsule filled with hormones and the ends of the capsule are sealed with silastic adhesive. Contraceptives are important for improving the quality of life of women and their families. They not only prevent unwanted pregnancies, but also reduce the number of abortions. And contraceptive use can help manage family income by spacing pregnancies and paving the way for women to work. Contraceptives have also been shown to lower maternal and infant mortality rates by spacing births and determining the number of children to be born. The use of long-acting contraceptives such as IUDs, implants, vasectomies, and tubectomies should be more widely promoted. The use of long-term contraceptives is the main need to reduce the rate of population increase.
Analisis Pesan Dakwah Lagu Tobat Maksiat Muqoddam Cholil; Kamaliah Kamaliah
El-Hikmah: Jurnal Ilmu Dakwah dan Komunikasi Vol. 7 No. 3 (2015): El-Hikmah
Publisher : STID DI AL-HIKMAH

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Abstract

This study aims to determine the meaning of the message in the lyrics of Penance Maksiat. This study is qualitative content analysis techniques. Based on the results obtained, it can be concluded that the percentage of messages provide the creed lyrics Tobat Maksiat reached 34.18%, the message of worship of 21.27%, 20.18% muamalah message and moral message reaches 22.54%. The appreciation of Penance song Maksiat a positive impact on society, especially in vertical relationship to God. When viewed in terms of propaganda methods described in the Quran concluded that the propaganda methods Wali Band included in hasanah mau'izhah method.
Implementasi Good Corporate Governance dalam Pengelolaan Dana BOS di SMP Negeri 18 Purworejo Kamaliah Kamaliah; Rusmiyatun Rusmiyatun; Wiyonoroto Wiyonoroto
Progress Vol. 19 No. 1 (2026): Progress : Jurnal Manajemen dan Akuntansi
Publisher : STIE Rajawali Purworejo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64070/progress.v19i1.235

Abstract

This study aims to determine how the implementation of Good Corporate Governance (GCG) is carried out in the management of   School Operational Assistance (BOS) funds at SMP Negeri 18Purworejo. The variables used in this research are transparency and accountability. This research was conducted during the 2024 implementation of GCG in BOS fund management. The research method applied was qualitative, with data collected through observation, interviews, and documentation study. The respondents in this study consisted of the Principal, the BOS Treasurer, representatives of the School Committee, teachers, and  parents. The  findings reveal  that the  implementation of  Good Corporate Governance (GCG), particularly the principles of transparency and accountability in BOS fund management at SMP Negeri 18 Purworejo, has been carried out effectively. BOS funds are managed openly by involving stakeholders from the planning stage to the utilization and accountability process. The management of BOS funds is implemented in accordance with the technical guidelines outlined in the Regulation of the Minister of Education, Culture, Research, and Technology Number 63 of 2023. This indicates that the school has managed the funds in a transparent and accountable manner. It is suggested that school should also publish BOS fund utilization information on the school`s official website to ensure broader public access.
Co-Authors A Riyanda Rizky Adhitya Adhitya Adhitya Agri Putra Adi Chandra Afdhal Fuad Ahmad Sanusi Luqman Al Azhar L Alfiati Silfi Amir Hasan Amries Rusli Tanjung Aprilianti Aprilianti Ardian Ardi Arini Nazivah Ariza Ifan Aunurrafiq Aunurrafiq Azwir Nasir Badriyah Nurul Benni Sumardi Desmiyawati Desmiyawati Devi Safitri Edyanus Herman Halim Eka Hariyani Elvi Sepriani Endah Aprimulki Endang Hadiyanti Erick Aderson Pasaribu Eva Ulfah Rahayu Fadila Nurul Fatwiany Fatwiany Ferby Mutia Edwy Ferly Bitlinandas Fito Nanda Friska Aprilia Moina Gita Rahayu Habibullah Azzuhri Haryani Eka I Ketut Suada Intan Mahalayat Jayanti Fitri Kartika Aulia Zein Kirmizi Kirmizi Kurnia Pipin Lindarti Riski Maharani Nadia Marlina Marlina Melia Frastuti Muhammad Ridho S Muqoddam Cholil Ningsih Fitri Lia Novita Indrawati Nur Azlina Nuraini Nuraini Pipin Kurnia Rahman Aditia Rahmiati Idrus Rani Munik Munika Rasuli Rasuli Ressy Fitriasari Restu Agusti Rheny Afriana Hanif Rofika Rofika Rusmiyatun Rusmiyatun Solly Aryza Susilatri Susilatri Susilawati Kurnia Taufeni Taufik Tri Winarti Umi Salamah Veriansyah Veriansyah W Djuanda Widia Yulianti Widya Pratiwi Wiwik Anggraini Wiwik Indra Mariana Wiyonoroto Wiyonoroto Yesi Mutia Basri Yohanes Diaken Nainggolan Yutri Nurmalasari