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Hubungan antara Biaya Transaksi dan Post-Earnings Announcement Drift: Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di BEJ MARFUAH MARFUAH
The Indonesian Journal of Accounting Research Vol 5, No 3 (2002): JRAI September 2002
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.84

Abstract

The purpose of this study is to test the relationship between the transactions costs and post-earnings announcement drift. Share price and annual rupiah trading volume are chosen as proxies for the inverse of direct and indirect costs of transactions.On the basis of data of companies listed in the Jakarta Stock Exchange during the period of 1995 and 1996, the empirical test shows that there was a positive relationship between transactions costs and post-earnings announcement drift. This result indicates that transactions costs are an important determinant of the efficiency of capital markets. The results of this paper are consistent with an informational efficiency perspective that firms with high transactions costs can display significant mispricing or dritf, while those with low transactions costs are unlikely to be mispriced (Bhushan, 1994).
Literasi Investasi Berbasis Aplikasi Smartphone Bagi Generasi Z Yestias Maharani; Selfira Salsabilla; Afuan Fajrian Putra; Chivalrind Ghanevi Ayuntari; Marfuah Marfuah
Rahmatan Lil 'Alamin Journal of Community Services Volume 2 Issue 1, 2022
Publisher : Department of Accounting, Faculty of Business and Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/RLA.Vol2.iss1.art4

Abstract

Generasi z merupakan generasi yang sangat dekat dengan teknologi. Kebanyak generasi ini memiliki prinsip you only live once sehingga banyak dari mereka yang belum memiliki manajemen keuangan yang baik bahkan memikirkan investasi masa depan. Kegiatan pengabdian ini diselenggarakan untuk memberikan edukasi kepada generasi z untuk dapat melakukan manajemen keuangan dan mulai berani melakukan investasi melalui lembaga resmi yang diawasi oleh OJK. Pemberian edukasi melalui talkshow terkait literasi investasi bagi generasi z memberikan pemahaman yang baik bagaimana cara melakukan manajemen keuangan, karena dengan manajemen keuangan yang baik generasi muda memiliki pos tabungan yang salah satu fungsi dari pos tabungan dapat digunakan untuk investasi. Saat ini banyak sekali aplikasi yang memberikan kemudahan untuk melakukan investasi dengan aman karena dibawah pengawasan OJK. Keberhasilan kegiatan ini dapat diukur dengan minat peserta kegiatan untuk mulai melakukan manajemen keuangan dan juga mulai berani untuk melakukan investasi dengan aplikasi smartphone.
FAKTOR DETERMINAN PENGUNGKAPAN SUKARELA OLEH YAYASAN DI INDONESIA Marfuah Marfuah; Alifia Rachma Diani; Chivalrind G Ayuntari
Media Riset Akuntansi, Auditing & Informasi Vol. 21 No. 1 (2021): April
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (338.433 KB) | DOI: 10.25105/mraai.v21i1.7339

Abstract

The purpose of this study was to determine the effect of donations, restricted funds, organizational size, and age of the organization age on the voluntary disclosure of the foundation. All foundations in Indonesia are the population in this study. The sample of this research is foundations in Indonesia that submit financial reports via the internet between 2013-2019 and have complete data. Based on these criteria, 114 financial reports were obtained as the research sample. The results of this study prove that restricted funds and organizational size have a significant positive effect on voluntary disclosure, while the donations and age of the organization have no significant positive effect on voluntary disclosure. The implication of this research is that funders must consider the restricted funds and the size of the organization to assess the prospects of the foundation. In addition, the foundation must increase voluntary disclosure to be more transparent in providing information about its foundation. With transparency, the foundation will more easily get the trust to receive funds that are beneficial to the foundation's survival.
Determinan Kinerja Bank Umum Syariah yang Diukur dengan Maqashid Syariah Index Marfuah Marfuah; Pasha Hilman Ismail; Selfira Salsabilla
Telaah Bisnis Vol 23, No 1 (2022): July 2022
Publisher : Sekolah Tinggi Ilmu Manajemen YKPN Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35917/tb.v23i1.244

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh penerapan nilai-nilai Islam, ukuran bank, dan usia bank terhadap kinerja bank umum syariah yang diukur dengan Indeks Maqashid Syariah. Berdasarkan metode purposive sampling, diperoleh sampel 9 bank umum syariah. Berdasarkan hasil pengujian hipotesis menyimpulkan bahwa (1) variabel nilai-nilai Islam memiliki pengaruh positif signifikan terhadap kinerja Bank Umum Syariah terutama untuk menegakkan keadilan. (2) variabel ukuran bank memiliki pengaruh positif signifikan terhadap mendidik individu. (3) variabel umur bank sebenarnya memiliki pengaruh negatif signifikan terhadap mendidik individu dan untuk kepentingan publik. Penelitian ini telah memberikan kontribusi kepada manajemen bank syariah yang perlu mempertahankan dan meningkatkan penerapan nilai-nilai Islam dalam kegiatan operasionalnya, misalnya dengan meningkatkan ekuitas dengan basis bagi untung dan menghindari riba dan laba yang adil untuk meningkatkan kinerjanya.
The Correlation Between Spiritual Intelligence And Emotional Intelligence With Self Care Management In Type 2 Diabetes Mellitus (DM) Patients In The Orchid Room RSD dr. Haryoto Lumajang Nurakhmawati, Eva; Marfuah, Marfuah; Aini Isnawati, Iin
JURNAL MEDICAL P-ISSN : 2685-7960 e-ISSN : 2685-7979 Vol 3 No 1 (2023): APRIL
Publisher : NHM PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36089/jm.v3i1.1221

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Diabetes Mellitus (DM) is a chronic disease because the pancreas is no longer able to produce insulin. People with DM must have good spiritual and emotional intelligence in order to self care management in people with DM so that complications can be controlled or not occur. This study aims to determine the correlation between Spiritual Intelligence and Emotional Intelligence with Self Care Management in Patients with Type 2 Diabetes Mellitus in the Orchid Room, RSD dr. Haryoto Lumajang. This type of research is correlational analytic cross sectional approach. Population was 32 people, 30 samples determined using technique Accidental sampling. The instruments used Spiritual Intelligence, Emotional Intelligence and Questionnaires Self Care Management. Data processing with Editing, Coding, Scoring and Tabulating processes, then analyzed using Logistic Regression. The results of this study indicate respondents have a low category of spiritual intelligence with a total of 12 people (40%), respondents have a low category of emotional intelligence with a total of 11 people (36.7%), and respondents have Self Care Management less category with a total of 14 people (47%). The results of the analysis test using Logistic Regression have a correlation between Spiritual Intelligence and Emotional Intelligence with Self Care Management. in Type 2 DM Patients in the Orchid Room, RSD dr. Haryoto Lumajang with sig value for the effect of X1 and X2 simultaneously on Y is 0.000 <0.05 and the calculated F value is 218,755 > F table 3.32 so it can be concluded that H0 is accepted.
SISTEM PENILAIAN KINERJA KARYAWAN BERDASARKAN PERILAKU MENGGUNAKAN METODE BEHAVIOUR ANCHOR RATING SCALE Marfuah, Marfuah; Ummul Fitri Afifah; Steffi Adam
JURNAL PERANGKAT LUNAK Vol 6 No 2 (2024): Jurnal Perangkat Lunak
Publisher : Indragiri Islamic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32520/jupel.v6i2.3247

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Penilaian kinerja karyawan sangat penting dalam proses pengelolaan sumber daya manusia. Proses penilaian dilakukan untuk membantu dalam pengambilan keputusan. Keputusan yang di ambil akan lebih baik apabila melalui penialian secara objektif. Metode Behaviour Anchor Rating Scale (BARS) adalah salah satu metode pengambilan keputusan untuk menentukan perankingan alternatif terbaik secara objektif. Salah satu penilaian kinerja karyawan pada perguruan tinggi XYZ yaitu kinerja perilaku yang terdiri dari 10 kriteria penilaian yaitu kedisiplinan, komitmen, penampilan, etika kesopanan, kejujuran, loyalitas, orientasi pelayanan, integritas, kerjasama dan kepemimpinan. Penilaian melalui 3 proses yaitu diri sendiri, atasan langsung dan direktorat kepegawaian. Penelitian ini bertujuan menerapkan metode BARS dalam membantu pengambil keputusan karyawan terbaik secara obyektif. Berdasarkan hasil perhitungan menggunakan 10 kritria penialian dan 10 alternatif karyawan pada perguruan tinggi XYZ diperoleh hasil penilaian yang dilakukan oleh masing-masing pihak yaitu Penilaian Diri sendiri dengan hasil VA2, VA3, VA6, VA7, VA8 dan VA10. Penialain atasan langsung yaitu VA2 dan VA3. Penilaian oleh direktorat kepegawaian memperoleh hasil perengkingan tertinggi yaitu VA2 dan VA6. Hasil akhir dari proses perhitungan kinerja perilaku dengan metode BARS menghasilkan keputusan karyawan terbaik VA2 dengan nilai 392,94.
Hubungan Antara Gaya Kepemimpinan Kepala Sekolah Terhadap Efektivitas Supervisi di Sekolah Menengah Kejuruan (SMK) Marfuah, Marfuah; Sururi, Sururi
JAMP : Jurnal Administrasi dan Manajemen Pendidikan Vol 7, No 3 (2024): Volume 7 No 3 September 2024
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17977/um027v7i32024p317

Abstract

Abstract: This study aims to analyze the relationship between the principal's leadership style and the effectiveness of supervision in Vocational High Schools (SMK). The research method used is a quantitative approach with a correlational design. The research sample consisted of 100 vocational school teachers who were randomly selected from five vocational schools in City Bandung Barat. Data were collected using questionnaires on the principal's leadership style and the effectiveness of supervision that had been tested for validity and reliability. Data analysis used Pearson correlation techniques and simple linear regression. The results showed that there was a significant positive relationship between the principal's leadership style and the effectiveness of supervision (r = 0.78; p < 0.05). The transformational leadership style had the strongest correlation with the effectiveness of supervision (r = 0.82; p < 0.05), followed by the democratic leadership style (r = 0.75; p < 0.05), and the autocratic leadership style (r = 0.68; p < 0.05). The results of the regression analysis showed that the principal's leadership style contributed 60.8% to the effectiveness of supervision. These findings emphasize the importance of the principal's leadership style in improving the effectiveness of supervision in vocational schools. Keywords: leadership style, principal, effectiveness of supervision, vocational school Abstrak: Penelitian ini bertujuan untuk menganalisis hubungan antara gaya kepemimpinan kepala sekolah dengan efektivitas supervisi di Sekolah Menengah Kejuruan (SMK). Metode penelitian yang digunakan adalah pendekatan kuantitatif dengan desain korelasional. Sampel penelitian terdiri dari 100 guru SMK yang dipilih secara acak dari lima SMK di Kabupaten Bandung Barat. Data dikumpulkan menggunakan kuesioner gaya kepemimpinan kepala sekolah dan efektivitas supervisi yang telah diuji validitas dan reliabilitasnya. Analisis data menggunakan teknik korelasi Pearson dan regresi linier sederhana. Hasil penelitian menunjukkan bahwa terdapat hubungan positif yang signifikan antara gaya kepemimpinan kepala sekolah dengan efektivitas supervisi (r = 0,78; p < 0,05). Gaya kepemimpinan transformasional memiliki korelasi paling kuat dengan efektivitas supervisi (r = 0,82; p < 0,05), diikuti oleh gaya kepemimpinan demokratis (r = 0,75; p < 0,05), dan gaya kepemimpinan otokratis (r = 0,68; p < 0,05). Hasil analisis regresi menunjukkan bahwa gaya kepemimpinan kepala sekolah berkontribusi sebesar 60,8% terhadap efektivitas supervisi. Temuan ini menekankan pentingnya gaya kepemimpinan kepala sekolah dalam meningkatkan efektivitas supervisi di SMK Bandung Barat. Kata kunci: gaya kepemimpinan, kepala sekolah, efektivitas supervisi, SMK
Algoritma Sistem Pendukung Keputusan dalam Monitoring Penyelesaian Berkas Perkara Pidana Menggunakan Rule Based Expert Systems dan Teknologi Radio Frequency Identification (RFID): Sistem Pendukung Keputusan Marfuah, Marfuah
Jurnal Saintekom : Sains, Teknologi, Komputer dan Manajemen Vol 7 No 2 (2017): September 2017
Publisher : STMIK Palangkaraya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (290.868 KB) | DOI: 10.33020/saintekom.v7i2.36

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Process of handling criminal case files related to a criminal offense is legally regulated by a set of IF-THEN rules that produce a knowledge base to provide a conclusion that is capable of supporting in decision making. The process also sets the time related to the schedule of criminal case files settlement. Thus there is a need for a system that monitors the process of case filecompletion to know the status and time of settlement.RFID technology as a support system performs data readings to facilitate the monitoring system. In the implementation of the system, it needs to formulate logical troubleshooting procedures by building a system algorithm that is represented by using a flowchart which is able to facilitate the development of the system and to clarify the work processes of the system in reasoning to produce accurate information for decision support system.
Rancang Bangun Aplikasi Perekrutan Pegawai Berbasis Web (Studi Kasus Universitas Universal) Marfuah, Marfuah; Widiantoro, Suryo
Jurnal Saintekom : Sains, Teknologi, Komputer dan Manajemen Vol 8 No 1 (2018): Maret 2018
Publisher : STMIK Palangkaraya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (233.477 KB) | DOI: 10.33020/saintekom.v8i1.50

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Recruitment competition continues to increase because of the high needs for life and the limited needs of work of an organization. There are many enthusiasts who need jobs from various fields of science ranging from work in accordance with their field to cultivate jobs outside their field. The recruitment aspect begins to get special attention, as it can hinder the rate of development of the organization. The organizations needs skilled employer to bring significant leads. Theyhave to develop recruitment strategies and expand the reach of advertising. E-recruitment has several stages that are determined by the organization, using internet media such as WEB to get a decent workforce effectively and efficiently. The application design or conceptual system starting from problem identification, system requirement analysis to design, depiction using a model of Unified Modeling Language as a communication bridge tosome aspects of system, simplify the system development as needed. The design of the application contains the actual process in the recruitment process.
Terapi Wicara Berpengaruh terhadap Kemampuan Komunikasi Verbal Pasien Pasca Stroke dengan Afasia Septiasih, Wike; Mariani, Mariani; Marfuah, Marfuah
Wiraraja Medika : Jurnal Kesehatan Vol 13 No 2 (2023): Wiraraja Medika : Jurnal Kesehatan
Publisher : Fakultas Ilmu Kesehatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24929/fik.v13i2.2611

Abstract

Stroke attacks the left side of the brain and affects the speech center, it is likely that the patient will experience speech disorders or aphasia. One of the actions that can be taken to overcome the problem of a verbal communication disorder is through speech therapy. This study aims to determine the effect of speech therapy on the verbal communication ability of post-stroke patients with aphasia in the Anggrek VIP Room of RSUD dr. Haryoto Lumajang. This type of research is quasy experiment with one group pre-post design. The population of 30 respondents and a sample of 28 respondents who met the inclusion requirements of the study were selected through a purposive sampling technique. The instrument used was the DERBY functional communication scale observation sheet, then the data was collected through a process of Editing, Coding, Scoring, and Tabulating. The data obtained were analyzed using the Mann Whitney test. The results of this study show that before doing Speech Therapy on the verbal communication skills of post-stroke patients with aphasia in the VIP Orchid Room at RSUD dr. Haryotoa Lumajang obtained the results of the average pre-test data value of 5,39, after the Speech Therapy was carried out, the results of the post-test average data value were 6,07. analysis test using the Paired T Test found that there was an effect of Speech Therapy on the Verbal Communication Ability of Post-Stroke Patients with aphasia in the VIP Room of Anggrek RSUD dr. Haryoto Lumajanga with p-value = 0,000, α = 0,05.
Co-Authors Abdullah Abdullah Afifah, Ummul Afifah, Ummul Fitri Afuan Fajrian Putra Ahmad Suriansyah Ainul Yaqin Salam Akbar Handoko Alfarizi, Muhammad Alifia Rachma Diani Alminanda, Putri Alminanda, Putri Amanda Pramesti Nimaswara Ananda, Rizky Andri Puren Noor Azizah Anggini Asmara Dewati Ardiansyah, Ahmad Risdan Ardiarmi, Kinanthi Putri Ari, Yuseva Gita Ayun, Ayun Cempaka, Sinta Chivalrind G Ayuntari Chivalrind Ghanevi Ayuntari Crismono, Prima Cristi Damanik, Syahroni Dinar, Canita Rismatika Ditama, Richza Ariyo Dodik Hartono Elga Yanuardianto Ghozalba, Iqbal Maulana Hanifiyah, Fitriyatul Heddy Heddy, Heddy Hermin Endaryati Hidayah, Anis Rofi Hudi, Saman Indah Utami, Lutfianah Isnawati, Iin Aini Khairunissa, Adinda Khansa Koswara, Risandi Kurniyanti, Novia Laila Rahmawati Laila Tiffani Luthfiani, Asri Pangesti Maharani, Yestias Maharani, Yestias Mariani Mariani Marlina Marlina Nafiah, Ummu Khoirotin Nurakhmawati, Eva Nurfatulloh, Nurfatulloh Pasha Hilman Ismail Permatasari, Berlyana Priyono Puji Prasetyo Priyono Puji Prasetyo Priyono Puji Prasetyo Priyono Puji Prasetyo, Priyono Puji Purnawati, Sinta Ratnaningrum, Devi Rediana, Made Yunia Rizka Yunita Ro’isah, Ro’isah Sakilah Sakilah Salsabilla, Selfira Sanintya Mayantya Selfira Salsabilla Sembiring, Elya Rosa Br Septiani, Shifa Septiasih, Wike Siahaan, May Frinsiska Sinta Purnawati Sri Wahyuni Steffi Adam Suneri, Suneri Sururi Sururi, Sururi Tanjaya, David Vivi Surohmawati Widia Astuti Widiantoro, Suryo Wijaya, Gabriel Alan Wulansari, Mely Wulansari, Mely Yuliana Yuliana Yuliawan Dwi Cahyono Zulhilmi, Ardan