Article Per Year (5 Year)
p-Index From 2020 - 2025
0.444
P-Index
This Author published in this journals
All Journal Jurnal Keuangan dan Perbankan Jurnal MD
Ridwan Ridwan
Universitas Syiah Kuala
Religion Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
PENGARUH KOMPETENSI AMIL TERHADAP KEPUTUSAN BERZAKAT DI BAITUL MAL KABUPATEN ACEH SELATAN BERBASIS KEPERCAYAAN MUZAKKI Dinda Meisuri; Ridwan Ridwan; Muhammad Haris Riyaldi; Khairil Umuri
Jurnal MD Vol 7, No 1 (2021)
Publisher : UIN Sunan Kalijaga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14421/jmd.2021.71-06

Abstract

Kesenjangan yang jauh antara realisasi penerimaan dengan potensi zakat merupakan indikator belum optimalnya kompetensi amil pada organisasi pengelolaan zakat. Hal ini berdampak pada rencdahnya kepercayaan para muzakki. Sedangkan kepercayaan merupakan salah satu aspek penentu keputusan membayar zakat. Penelitian ini bertujuan untuk menganalisis keterkaitan kompetensi amil, kepercayaan muzakki, dan keputusan berzakat di Baitul Mal Kabupaten Aceh Selatan. Data dikumpulkan dari 100 kuesioner yang disebar kepada responden yang dipilih berdasarkan teknik Purposive Sampling. Berdasarkan analisis data menggunakan model Partial Least Square (PLS) didapatkan hasil yang menunjukkan bahwa kompetensi amil berpengaruh positif dan signifikan terhadap kepercayaan muzakki, sedangkan kepercayaan muzakki berpengaruh positif dan signifikan terhadap keputusan berzakat. Kompetensi amil juga berpengaruh positif dan signifikan terhadap keputusan berzakat, baik secara langsung maupun melalui mediasi kepercayaan muzakki. Baitul Mal Kabupaten Aceh Selatan diharapkan meningkatkan kompetensi amil dan menjaga kepercayaan para muzakki sehingga jumlah muzakki semakin meningkat.Kata Kunci: Kompetensi amil, Kepercayaan, Keputusan berzakat
Predicting future performance and dividend policy by asset revaluation and leverage Ridwan Ridwan; Yossi Diantimala; Indayani Indayani
Jurnal Keuangan dan Perbankan Vol 26, No 3 (2022): JULY 2022
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/jkdp.v26i3.7560

Abstract

This study aims to examine the effect of asset revaluation on the company's future performance and dividend policy through leverage as a mediating variable. Financial statements play an important role as a source of information for stakeholders in predicting the company's future performance. Stakeholder interest in dividends is limited by biased information about the company's future performance through leverage levels and asset revaluation results that can be handled through financial statements in decision making for dividend distribution. Therefore, this study supports agency theory and dividend policy theory. The sample of this research is 205 financial statements of companies listed on the Indonesia Stock Exchange for the period 2012-2019. The analytical method used is Path Analysis. The results show that an increase in asset revaluation reduces the company's level of leverage and future company performance, and an increase in the benefits of asset revaluation increases the company's dividend policy. The increase in leverage has a positive contribution to the company's performance in the future but does not have a significant effect on dividend policy due to the high level of company debt. Meanwhile, leverage does not mediate an increase in asset revaluation on future company performance and dividend policy. This study contributes to the improvement of the model to predict the company's future performance by implementing business strategies on asset revaluation and leverage.
Co-Authors Dinda Meisuri Indayani Khairil Umuri Muhammad Haris Riyaldi Yossi Diantimala