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Pembentukan Portofolio Optimal Saham IDX 80 Menggunakan Single Index Model Yang Terdaftar di Bursa Efek Indonesia (BEI) Dewi, Demara Nathalia; Hendri, Edduar; Salmah, Ninin Non Ayu
Jurnal Ilmiah Wahana Pendidikan Vol 9 No 24 (2023): Jurnal Ilmiah Wahana Pendidikan
Publisher : Peneliti.net

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.10429083

Abstract

Dalam berinvestasi, tidak terlepas dari adanya fluktuasi harga saham yang mempengaruhi besarnya return dan besarnya risiko. Tujuan penelitian ini adalah untuk menentukan saham-saham yang membentuk portofolio optimal dari saham-saham perusahaan yang tergabung dalam IDX 80 di BEI periode Februari 2019-Januari 2023. Penelitian ini menggunakan Single Index Model, populasi yang digunakan dalam penelitian ini adalah seluruh saham yang termasuk ke dalam IDX 80 selama periode Februari 2019-Januari 2023, sedangkan sampel penelitian adalah saham yang memiliki nilai kapitalisasi pasar yang tertinggi pada masing-masing sektor. Data yang digunakan adalah harga saham penutupan, IHSG dan BI Rate selama periode Februari 2019-Januari 2023. Hasil penelitian ini menunjukkan terdapat 4 perusahaan yang termasuk kedalam portofolio optimal, yaitu saham ACES sebesar 0,115862 atau 11,59% , saham CPIN sebesar 0,119642 atau 11,96% , Saham KLBF sebesar 0,140043 atau 14,00%, dan Saham UNVR sebesar 0,624452 atau 62,45% dengan return portofolio sebesar sebesar 0,012921 atau 1,29% dan risiko portofolio sebesar 0,003610 atau 0,36%.
Pengaruh Likuiditas, Perencanaan Pajak dan Penghindaran Pajak terhadap Nilai Perusahaan pada Perusahaan Sub Sektor Perkebunan Bursa Efek Indonesia Emi Novi Yanti; Ninin Non Ayu Salmah; Aprizal Rosadian
AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Vol. 6 No. 1 (2026): AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/jmeb.v6i1.1654

Abstract

This study investigates the influence of liquidity, tax planning, and tax avoidance on firm value in plantation sub-sector companies listed on the Indonesia Stock Exchange (IDX) during 2021-2023. The research addresses the gap in prior studies, which largely focused on manufacturing and banking sectors, while limited evidence exists for the plantation industry that is highly affected by external factors such as commodity prices and production cycles. A quantitative method with a purposive sampling approach was applied, using secondary data obtained from the IDX official website. Regression analysis was conducted after classical assumption tests to ensure model validity. The findings reveal that liquidity has no significant effect on firm value, indicating that short-term solvency is less prioritized by investors in this sector. In contrast, tax planning and tax avoidance positively and significantly affect firm value, reflecting investor appreciation of effective tax management that enhances profitability and shareholder wealth. Furthermore, the simultaneous test confirms that liquidity, tax planning, and tax avoidance collectively contribute significantly to firm value. This study provides both theoretical implications for agency theory and practical insights for managers and investors to optimize tax strategies while maintaining firm value growth.
Enhancing Students’ Life Skills through Cross-Cultural Education and Collaboration between Indonesia and Thailand Rohana Rohana; Sri Wahyu Indrawati; Indah Anggraini Yusanti; Ninin Non Ayu Salmah; Diana Widhi Rachmawati; Etty Pratiwi; Riyanto Riyanto; Padilah Padilah
Jurnal Abdimas Cendekiawan Indonesia Vol. 2 No. 3 (2025): September
Publisher : Yayasan Cendekiawan Digital Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56134/jaci.v2i3.144

Abstract

The Sharing non-governmental organization actively facilitates collaboration among Indonesian academics through International Community Service (PKM) initiatives as a realization of the Tridharma Perguruan Tinggi. This program, which has been implemented four times, recently engaged hundreds of participants from various Indonesian universities in partnership with the Embassy of the Republic of Indonesia in Kuala Lumpur, PPI UPSI Malaysia, and higher education institutions in Indonesia and Malaysia. Guided by national education regulations, including Law No. 20 of 2003 on the National Education System and Law No. 12 of 2012 on Higher Education, this PKM program aims to apply academic knowledge, foster entrepreneurship, and address social challenges, particularly in empowering Indonesian Migrant Workers (PMI). The activities employed hybrid approaches combining online and offline workshops, training, and interactive discussions focused on improving participants’ life skills in health, entrepreneurship, financial management, foreign language proficiency, and cross-cultural understanding. The program was held at Lukmanulhakeem School in Yala, Thailand, involving lecturers and students from Universitas PGRI Palembang and partner universities. The results revealed multidimensional benefits: (1) developing leadership and collaboration skills among students and lecturers; (2) strengthening institutional networks and accreditation for universities; and (3) providing tangible contributions to society and government through the empowerment of migrant workers. Moving forward, this initiative is expected to continue each semester in various countries with enhanced content, strategic partnerships, and innovative methods to broaden its social and educational impact.
THE EFFECT OF TRANSACTION EASE AND DIGITAL PAYMENT SYSTEM USING QRIS ON PURCHASING DECISIONS AT THE AL-AMIN BAKERY MSME Sulis Dwi Rhamdani; Ninin Non Ayu Salmah; Erdiansyah Erdiansyah
Abdi Dosen : Jurnal Pengabdian Pada Masyarakat Vol. 10 No. 3 (2026): SEPTEMBER
Publisher : LPPM Univ. Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/abdidos.v10i3.3559

Abstract

The evolution of digital payment systems has prompted MSMEs to offer transaction methods that are practical, fast, and aligned with consumer needs. Transaction convenience and the use of QRIS are believed to influence purchasing decisions, yet the specific impact of each factor requires empirical verification. This study aims to analyze the influence of transaction convenience and the QRIS-based digital payment system on purchasing decisions at the Al-Amin Bakery MSME. A quantitative, associative research approach was employed, involving 90 respondents selected via purposive sampling from a total population of 864 consumers. Data were collected using Likert-scale questionnaires and analyzed through validity tests, reliability tests, classical assumption tests, multiple linear regression analysis, the coefficient of determination, t-tests, and F-tests using SPSS version 26. The results indicate that transaction convenience has a positive and significant effect on purchasing decisions, whereas the QRIS-based digital payment system does not have a significant effect. However, when considered together, transaction convenience and the QRIS-based digital payment system exert a significant influence on purchasing decisions. These findings suggest that transaction convenience plays a more pivotal role in driving purchasing decisions than the use of the QRIS-based digital payment system.
THE EFFECT OF LIVE STREAMING AND SALES PROMOTION ON IMPULSIVE BUYING AMONG TIKTOK SHOPP USERS Andriansyah Andriansyah; Edduar Hendri; Ninin Non Ayu Salmah
Abdi Dosen : Jurnal Pengabdian Pada Masyarakat Vol. 10 No. 3 (2026): SEPTEMBER
Publisher : LPPM Univ. Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/abdidos.v10i3.3560

Abstract

The rising use of TikTok Shop as an e-commerce platform reflects a shift in consumer shopping behavior, particularly among university students who are heavy social media users. Live streaming features and sales promotions are believed to drive impulsive buying, although the specific impact of each factor requires empirical verification. This study aims to analyze the influence of live streaming and sales promotions on impulsive buying among students at the Faculty of Economics and Business, Universitas PGRI Palembang, who use or have used TikTok Shop. A quantitative approach employing descriptive and verification methods was used, with 91 respondents selected via non-probability sampling. Data were collected using Likert-scale questionnaires and analyzed through multiple linear regression. The results indicate that live streaming has a positive and significant effect on impulsive buying, whereas sales promotions do not have a significant effect. However, when combined, live streaming and sales promotions exert a significant influence on impulsive buying. These findings suggest that the interaction and product information delivery facilitated by live streaming are crucial drivers of spontaneous purchases, while sales promotions are more effective when supported by engaging and communicative live streaming sessions.