Article Per Year (5 Year)
p-Index From 2020 - 2025
0.751
P-Index
This Author published in this journals
All Journal Jurnal Bisnis, Manajemen, dan Informatika Al-Urban: Jurnal Ekonomi Syariah dan Filantropi Islam JOURNAL OF APPLIED ACCOUNTING AND TAXATION Jurnal Akuntansi
Hurian Kamela
Universitas Indonesia
Economics, Econometrics & Finance

Published : 4 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 4 Documents
Search

 1 
Economic Factors and Performance Measurement of Regional Governments in Sumatra and Java Ryan Saputra Alam; Hurian Kamela
JBMI (Jurnal Bisnis, Manajemen, dan Informatika) Vol. 17 No. 3 (2021): JBMI
Publisher : Department of Management FEB Unhas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26487/jbmi.v17i3.11697

Abstract

One measurement of performance in local government is the regional government performance score (EKPPD). The purpose of this study was to analyze the influence of economic factors with performance scores in local government. This study conducted 119 cities and regencies in Java and Sumatra for 2 years, 2015-2016. The total sample is 238 cities and districts. The reason for this sample was chosen because Java and Sumatra are two large islands in Indonesia and have quite high economic development. The research method used is regression using panel data. The dependent variable used is the performance score from the Regional Government. The independent variable used is economic factors such as the Human Development Index (HDI). Control variables are Poverty Rate and GINI Coefficient. The results of this study explain that HDI and GINI have a positive effect on the performance of local governments. The contribution of this study provides an explanation that the higher the poverty rate inherent with the better quality of life of the community, prove that developments in the City / Regency in the Regional Government have been implemented by the Regional Government following the capacity of the Regional Government.
Liability, Market Cap Terhadap WACC Hurian Kamela
Journal of Applied Accounting and Taxation Vol 6 No 1 (2021): Journal of Applied Accounting and Taxation (JAAT)
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaat.v6i1.2884

Abstract

WACC is a measurement indicator that describes capital financing in a company. If the movement of shares is higher, the WACC value is not good in the company because the burden increases, the WACC value that the company has must be smaller so that the company can carry out its obligations, especially regarding share payments. The purpose of this study is to analyze the factors that affect the WACC in the company, namely liabilities (company debt), market capitalization (market capitalization). The research method used is multiple linear regression. Secondary data, namely financial reports and data streams (Thomson Reuters) were analyzed and calculated using stata. The number of samples taken was 17 banking companies during the 5 year period (2015-2019). The results of this study explain that liabilities, market cap have no effect on WACC, this can be because market conditions do not depend on the amount of company debt, market capitalization, because other external factors such as trust in companies and investors' confidence in the banking sector are increasing and developing.
Persepsi Masyarakat Terhadap Pemilihan Bank Syariah Hurian Kamela; Evony Silvino Violita; Miranti Kartika Dewi
Al-Urban: Jurnal Ekonomi Syariah dan Filantropi Islam Vol. 4 No. 1 (2020)
Publisher : Universitas Muhammadiyah Prof. DR. HAMKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22236/alurban_vol4/is1pp60-75

Abstract

The purpose of this study is to study the views of the public who use conventional banks compared to Islamic Banks, also to give an assessment to the public about the choice of bank choice, to give an overview of making decisions related to people related to the selection of Islamic Banks, and to find reasons that support Indonesian people to choose a Sharia Bank. This research using questionnaire data of 126 people. The main points of this study consist of ability, attention, religious reasons (independent variable) and Consent (dependent variable). The outline of the results of this study is enough to study respondents' assessments of Islamic banks, for the highest relationship, on average many focus on questions on X2, Attention in the questionnaire are: Conventional banks are better than Sharia banks, The government must support Sharia banks, Facilities about Sharia Banks must be added, Sharia Bank Coverage (example: ATM) must added. This is the highest focus on the respondent in the view of Islamic banks on other questions.
THE INFLUENCE OF VOLUNTARY GLOBAL REPORTING INITIATIVE (GRI) ON THE PERFORMANCE OF INDONESIA LISTED COMPANIES Hurian Kamela; Ryan Saputra Alam
Jurnal Akuntansi Vol. 11 No. 1 (2021)
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/j.akuntansi.11.1.16-22

Abstract

The background of this research is Indonesian companies are still voluntarily using GRI compare to other countries' cases. The main thing is that the limited number of companies that use GRI can affect its performance. The organization's performance describes the company's financial ratios as one of the effective financial performance descriptions. This is related to economic factors that are internal to the company, such as GRI, CSR, and ESG. The purpose of this study was discussed because of the limited number of listed companies in Indonesia (listed in IDX) using the GRI G4 method globally, which is one of the highlights of this research. The data used for 4 years, namely 2016-2019 in Indonesia. This research methodology uses panel data regression. This study uses secondary data, namely from the company's financial statements and database streams (Thomson Reuters Eikon). The results of the study prove that GRI affects financial ratios. The same result also occurs in other variables, namely ESG affects financial ratios (ROA). The controversy is that companies that have been listed must pay more attention to developments in items in GRI to gain trust from foreign investors and confidence in the company's sustainability.
Co-Authors Alam, Ryan Saputra Dewi, Miranti Kartika Silvino Violita, Evony