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DETERMINASI HARGA SAHAM SYARIAH MELALUI ANALISIS TERHADAP FAKTOR FUNDAMENTAL DAN MAKRO EKONOMI Taufiq Akbar; Adam Afiezan
Jurnal Ilmiah Wahana Akuntansi Vol 13 No 1 (2018): Jurnal Ilmiah Wahana Akuntansi
Publisher : Fakultas Ekonomi, Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (481.627 KB) | DOI: 10.21009/wahana.13.011

Abstract

In the globalization era, Investment becomes something that should be prepared to face the future. Investment instruments in Indonesia were initially conventional. With its predominantly Muslim population, Indonesia must have investment instruments in accordance to sharia principles. In line with the demands of globalization, sharia investment instruments also developed including investment instruments in Indonesia such as sharia-based investment. Sharia stocks in Indonesia show growth. It can be swon bythe sharia stock market capitalization that continues to increase throughout the year. But behind it, there are many things that should be observed. Such as the fundamental factors of the company and what macroeconomic factors affect the growth rate of Sharia stocks. This study aims to analyze and obtain empirical evidence about the influence of fundamental factors and macroeconomic factors on Islamic stocks listed in the Jakarta Islamic Index. Sample is chosen by using purposive sampling method. Companies that become sample as many as 22 companies listed in JII in the second quarter period 2015 until second quarter of 2016. The regretion analysis is used and the hypothesis is tested by t-test, f-test and r-square. The results show partially only debt to equity ratio that significantly influence the stock price, while return on assets, inflation and Bank Indonesia interest rates has no effect on stock prices. Simultaneously all variables affect the stock price. The proportion of indepen variables influence on the stock price is 48.5%, while 51.5% is influenced by other variables that not examined in this research. So, the investor in JII should be concern with fundamental factor of company's share stock especially of debt to equity ratio. Keywords: Internal and external factor, Investment instrument, Sharia share.
The Influence of Service Quality, Promotion and Price on the Decision to Purchase Seafood Products at PT Jaya Hasil Laut Medan Adam Afiezan; Denny Wijaya; Vivi Cresia; Hendri Hendri
Jurnal Mantik Vol. 4 No. 3 (2020): November: Manajemen, Teknologi Informatika dan Komunikasi (Mantik)
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/mantik.Vol4.2020.977.pp1671-1677

Abstract

This research was conducted at PT Jaya Seafood. The purpose of this study was to examine the effect of Service Quality, Promotion and Marine Product Decisions on PT Jaya Hasil Laut. The approach in this study is a quantitative approach. The expected population is 194 customers and the sample in this study is 131 customers. The research method used is multiple linear regression analysis. Service Quality, Promotion and Prices simultaneously and partially have a positive and significant effect on the Marine Product Purchase Decision at PT Jaya Hasil Laut
PENINGKATAN PERTUMBUHAN EKONOMI DAN PENDAPATAN ASLI DAERAH DAN DANA ALOKASI BELANJA DAERAH PROVINSI SUMATERA UTARA BERBASISKAN SMART EDUKASI Feby Milanie; Muammar Khaddafi; Adam Afiezan
Edukasi Islami : Jurnal Pendidikan Islam Vol 10, No 02 (2021): Edukasi Islami: Jurnal Pendidikan Islam
Publisher : Sekolah Tinggi Agama Islam Al Hidayah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30868/ei.v10i02.2367

Abstract

This study aims 1) to determine how much influence Economic Growth, Regional Original Income, and General Allocation Funds partially have a significant effect on Capital Expenditures in Regencies/Cities in North Sumatra. 2) to find out how much influence Economic Growth, Regional Original Income, and General Allocation Funds simultaneously have a significant effect on Capital Expenditures in Regencies/Cities in North Sumatra. This study uses the associative/quantitative method with the influence of economic growth, local revenue, and general allocation funds with a mathematical approach to answering the problem formulation. The results of the t-count study indicate that the variables of economic growth and general allocation funds have a partial effect on capital expenditures, while local revenue does not partially affect capital expenditures. The results of the f-count study indicate that the variables of economic growth, regional original income, and general allocation funds have a simultaneous effect on capital expenditure.
Analisis pengaruh kebijakan pemerintah dalam penundaan pembayaran hutang dimasa pandemic diperusahaan makanan dan minuman H. Adam Afiezan; Muhammad Reza; Syvania Eyeline; Morita Malau
Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 3 (2022): Artikel Volume 6 Issue 3 Periode Juli 2022
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v6i3.984

Abstract

Benefit is one of the primary objectives of each and every business substance. Without procuring a benefit, the organization can't satisfy its different goals, specifically ceaseless development (going concern) and the obligation to satisfy commitments in paying the organization's obligations. This commitment is a benchmark for the public authority in making a strategy. This study means to exactly look at government approaches in deferring obligation installments during the pandemic on benefit, liquidity, obligation strategy and free income in the food and refreshment area recorded on idx. This study utilizes a quantitative exploration approach that underlines a causal relationship that looks at government strategy in deferring obligation installments as an autonomous variable on benefit, liquidity, obligation strategy and free income as the reliant variable. The information assortment process in this study utilizes optional information sources as monetary reports for organizations in the food and drink area for the 2018-2020 period. The technique utilized for inspecting is purppose testing. The outcomes showed that there was no massive impact between ROA on Government Strategy. In the mean time, Liquidity, Free Income and DER affect Government Strategy
Pertumbuhan Penjualan, Struktur Aktiva, Ukuran Perusahaan, dan Harga Saham terhadap Struktur Modal dengan Profitabilitas sebagai Variabel Moderasi Adam Afiezan; Melysa Melysa; Vanesa Julieta Angga; Rosalie Lionar; Jesica Jesica
Journal of Management and Bussines (JOMB) Vol 4 No 1 (2022): Journal of Management and Bussines (JOMB)
Publisher : IPM2KPE

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/jomb.v4i1.3718

Abstract

This study aims to determine the effect of sales growth, asset structure, company size and stock price on capital structure with profitability as a moderating variable in manufacturing companies listed on the Indonesia Stock Exchange in 2018-2020 both partially and simultaneously. This research method is descriptive quantitative with multiple linear regression analysis. The population in this study has all manufacturing companies listed on the Indonesia Stock Exchange for the 2018-2020 period, namely 177 companies and the sample is 204 units of analysis. The results show that the research reaction is sales growth, asset structure, company size and stock prices partially and together have an influence on capital structure with profitability as a moderating variable in manufacturing companies listed on the Indonesia Stock Exchange for the 2018-2020 period. In conclusion, the profitability variable as a moderating variable partially has a negative influence on the capital structure of manufacturing companies listed on the Indonesia Stock Exchange for the 2018-2020 period. Keywords: Stock Price, Sales Growth, Profitability, Asset Structure, Capital Structure, Company Size
Analisis Sistem Dan Prosedur Klaim Jaminan Hari Tua (Jht) Pada Bpjs Ketenagakerjaan Cabang Medan Kota Gilbert Herodion Sigiro; Adam Afiezan
Jurnal AKMAMI (Akuntansi Manajemen Ekonomi) Vol. 3 No. 2 (2022): April 2022
Publisher : CERED Indonesia Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study uses a qualitative research method with a descriptive approach. Qualitative descriptive is a data analysis method that explains phenomena based on things that cannot be calculated. This research requires data related to the problem that is the object of research regarding the system and procedure for Old Age Security (JHT) claims. The data obtained in the form of data from interviews with employees and participants and through related documents and direct observation. The results of this study explain that JHT claims can be made in 3 ways, both offline and online, which participants can make, namely claims by coming to the branch office, through lapak asik and through the Jamsostek Mobile (JMO) application. Of course, participants must prepare the required documents and follow the applicable procedures. Constraints that occur, sometimes participant data is invalid and participants have not mastered technology. For participants whose data is invalid, they must fill out the correction form provided by the officer so that the JHT claim can be processed. And for participants who do not understand and master technology, participants can still make claims by coming to the branch office because they will be served well by officers and participants.
PENGARUH AUDIT FEE, MASA KERJA AUDIT, ROTASI AUDIT, DAN KOMITE AUDIT TERHADAP KUALITAS AUDIT Jessica Jessica; Erin Belinda; Meirike Lorencia; Silvi Tannitri; H. Adam Afiezan
Jurnal Akuntansi Trisakti Vol. 8 No. 2 (2021): September
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisnis Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (295.011 KB) | DOI: 10.25105/jat.v8i2.9381

Abstract

The objective of this research is to analyse the effect of audit fees, audit working period, audit alternation and audit committee on audit quality in Indonesia Stock Exchange (IDX) listed manufacturing corporation during 2018-2020. Every influence factors is examined by measuring and calculating according to the reference: The audit quality is estimated by dummy variables by Big Four and Non Big Four KAP categories; The audit fee is calculated using the In (fee) formula with audit fee data taken from the professional fee account; The audit tenure is calculated by duration in years of KAP bond with clients; The audit rotation is measured using a dummy variable; The audit committee is measured based on the number of audit committees. This study uses secondary data and documentation methods for data collection as reference. With the purposive sampling method and research population of 193 manufacturing companies, 61 companies are eligible becoming samples according to following requirements: the corporation is recorded on the Indonesian stock exchange, the corporation presents audited reports, the corporation uses the rupiah currency in its reports and the corporation provides the required datasheet during 2018-2020. Procedure of this study is logistic regression to analyse the influence of these factors. This study outcome is about how the audit working period and the audit personel could bring positive impact on the audit quality, while the auditor alternation and the audit fee have no influence on the audit quality.
The Effect Of Tax Avoidance, Company Size And Assets Structure On Capital Structure With Return On Equity As A Mediation Variable In Public Soe Companies Listed On Idx Period 2017-2021 Trinita Trinita; Rasinta Ria Ginting; H. Adam Afiezan; RSA RSA; CJAT CJAT
International Journal of Educational Research and Social Sciences (IJERSC) Vol. 3 No. 4 (2022): August 2022
Publisher : CV. Inara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51601/ijersc.v3i4.461

Abstract

This study aims to examine and analyze the effect of Tax Avoidance, Company Size and Asset Structure on Capital Structure with Return On Equity as a mediating variable in public BUMN companies listed on the IDX for the period 2017 - 2021. This study is a quantitative study with the documentation method. The population of this research is state-owned companies that go public listed on the Indonesia Stock Exchange during the 2020 period, totaling 15 companies. The sample of this research is 12 companies selected by purposive sampling technique. Data analysis used path analysis with SPSS as the analysis tool. The results show that 1) Tax Avoidance has a negative effect on Return On Equity, 2) Firm Size has a positive effect on Return On Equity, 3) Asset Structure has no effect on Return On Equity, 4) Tax Avoidance has no effect on Capital Structure, 5) Size Companies have a positive effect on Capital Structure, 6) Asset Structure has no effect on Capital Structure, 7) Return On Equity has no effect on Capital Structure, 8) Return On Equity as an intervening variable is not able to significantly mediate Tax Avoidance on Capital Structure, 9) Return On Equity as an intervening variable is not able to significantly mediate Firm Size on Capital Structure and 10) Return On Equity as an intervening variable is not able to significantly mediate Asset Structure on Capital Structure.
THE INFLUENCE OF PROFITABILITY, LIQUIDITY AND CAPITAL STRUCTURE ON COMPANY VALUE WITH CORPORATE SOCIAL RESPONCIBILITY AS MODERATING VARIABLES Lefrando Agustinus Saragih; Regina Tota Angelina Sigiro; Renni Veronika Marpaung; Riska Monalisa Sitompul; Adam Afiezan
Jurnal Ipteks Terapan (Research Of Applied Science And Education ) Vol. 16 No. 3 (2022): Jurnal Ipteks Terapan (Research Of Applied Science And Education)
Publisher : Lembaga Layanan Pendidikan Tinggi Wilayah X

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (543.59 KB) | DOI: 10.22216/jit.v%vi%i.1113

Abstract

Background: The higher this ratio, the more efficient the company in using the company's current assets to meet its current liabilities, so as to minimize the company's failure to meet its short-term obligations to creditors. If the company wants to maintain its business continuity, it must have the ability to pay off all its financial obligations when they fall due. This ratio is used to measure how liquid a company is. Method : The research method is an activity that uses a systematic method to obtain data which includes data collection. Result : Based on the results of the residual test, the coefficient value on the Firm Value variable is -0.052 with a significance value of MRA 3 respectively. each of 0.987 is greater than 0.05. Conclusion : Profitability partially has a significant effect on firm value in manufacturing companies listed on the Indonesia Stock Exchange for the 2017–2020 period. High profitability will give a positive signal to investors that the company produces in favorable conditions. This attracts investors to own company shares.
THE EFFECT OF CAPITAL STRUCTURE, NET PROFIT MARGIN, TAX PLANNING, AND COMPANY SIZE ON THE VALUE OF BUMN COMPANIES Adam Afiezan; Beatrice Beatrice; Angelica Angelica; Patricia Fancella
Jurnal Ipteks Terapan (Research Of Applied Science And Education ) Vol. 16 No. 3 (2022): Jurnal Ipteks Terapan (Research Of Applied Science And Education)
Publisher : Lembaga Layanan Pendidikan Tinggi Wilayah X

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (352.558 KB) | DOI: 10.22216/jit.v16i3.1699

Abstract

Background : Find the components that most influence the self-esteem of public state-owned companies. The research method uses quantitative descriptive while the data collection technique is from secondary data, namely financial reports which are downloaded from the IDX website. The population of public BUMN is 20 companies, with a sample that meets the criteria there are 17 companies. Data processing uses multiple linear regression techniques that must meet a good classical assumption. Method : This study uses a deductive approach, which is a form of scientific presentation from the general to the specific form. Meanwhile, according to its type, this research is a quantitative research because it uses measurable information that is obtained from the financial reports of BUMN companies.. Result : The results of data processing produce factors that positively affect firm value, namely net profit margins and tax planning, firm size negatively affects firm value, while capital structure does not affect firm value.. Conclusions : Simultaneously, the variables will have a significant influence on the company's value with the magnitude of this influence of 37.2%..
Co-Authors Angelica Angelica Beatrice Beatrice Belinda, Erin Christine Christine Cindy Cindy Cindy Claudia CJAT CJAT Connie Halim Dena Viona Br Kembaren Denny Wijaya Dewi Chandra Dicky Efvina Oknesta Elisa Fransiska Girsang Enda Noviyanti Simorangkir Erin Belinda Etania, Cassandra Evalin Ginting Faridamai Ndruru Francroyce Zulion Behrry Frendy Fangestu Gilbert Herodion Sigiro Giovanni Wijaya Gunarsih, Jessica Hendri Hendri Ira Martika Winarno Jenny Jenny Jesica Jesica Jessica Jessica Jessica Jessica Jessica Tanri Jesslyn Anggara Joselyn Joselyn Junita Simanjuntak Juwita Melissa Lumbantobing Keulana Erwin Laura Liawardi Lefrando Agustinus Saragih Lindawati Lindawati Liviaty Vandana Lorencia, Meirike Louis Howard Meirike Lorencia Melysa Melysa Mettania Kirana Mhd. Hafiz Maulana Milanie, Feby Minar Register Sitorus Monica Cheria Morita Malau Muammar Khaddafi Muhammad Reza Nagian Toni Novi Anggraini Panjaitan, Desy Natalia Patricia Fancella Pesta Maria Pasaribu Pretty Priscilia Priscilia Putri Noviana Putri Pradini Manday Rasinta Ria Ginting Regina Tota Angelina Sigiro Renni Veronika Marpaung Riska Monalisa Sitompul Robby Handoko Robert Robert Robin Robin Ronaldo Tandrean Rosalie Lionar RSA RSA Salim, Ardiyan Silvi Tannitri Silvia Maria A. Manik Sri Lasmaria Siregar Sri Wahyuni Stephanie Stephanie Suyanni Suyanni Syvania Eyeline Tannitri, Silvi Tasya C. Marpaung Taufiq Akbar Trinita Trinita Tulus Manurung Vanesa Julieta Angga Vincent Valentino Yansen Virna Natasya Angeli Siburian Vivi Cresia Wilfrida Windra Sari Gea Yosephin Ade Putra