Selvi Pratiwi
Jurusan Akuntansi, Fakultas Ekonomi, Universitas Negeri Semarang, Indonesia Gedung C6, Kampus Sekaran, Gunungpati, Semarang, Jawa Tengah, Indonesia 50229

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PENGARUH DIVIDEND PAYOUT RATIO, RETURN ON ASSET DAN EARNING VARIABILITY TERHADAP BETA SAHAM SYARIAH Kustini, Sri; Pratiwi, Selvi
Jurnal Dinamika Akuntansi Vol 3, No 2 (2011): September 2011
Publisher : Jurnal Dinamika Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jda.v3i2.1953

Abstract

Tujuan penelitian ini untuk menentukan  penelitian ini adalah untuk menentukan efek dari Dividend Payout Ratio (DPR), Return on Assets (ROA) and earning variability terhadap saham beta sariah. Populasi dari penelitian ini adalah semua perusahaan yang terdaftar dalam Stock Exchange and the Jakarta Islamic Index. Teknik sampling yang digunakan  adalah purposive sampling. Teknik tersebut digunakan untuk medapatkan 10 perusahaan yang sesuai dengan kriteria. Metode pengumpulan datanya adalah dokumentasi. Data dianalisis dengan menggunakan multiple linear-regressions. Hasil penelitian pada tes yang simultan adalah (1) DPR, ROA and earnings variability tidak berefek pada saham beta shariah, (2) partial test dalam variabel DPR negative dan tidak signifikan pada saham beta sharia, (3) the ROA variable dan variabilitas pendapatan dan tidak signifikan pada saham beta shariah. The objective of study is to determine the effect of Dividend Payout Ratio (DPR), Return on Assets (ROA) and earning variability to the stock of beta sharia. The population of study is all public companies listed on the Stock Exchange and the Jakarta Islamic Index. The sampling technique used is purposive sampling. It is to obtain 10 companies that meet the criteria. The method for collecting the data is documentation. Data analyzed by using multiple linear-regressions. The results of research on simultaneous test reveal that (1) DPR, ROA and earnings variability do not have effect on the stock of beta sharia, (2) partial test in the DPR variable is negative and it is not significant on the stock of beta sharia, (3) the ROA variable and earnings variability are positive and they are not significant on the stock of beta sharia. Moreover, regression model does not have competence to indicate the dependent variable variation or it does not have contribution to independent variable. Partially, only 21,3% of DPR variable has influence or contribution to the stock of beta shariah.
Efektivitas Beberapa Jenis Pupuk Nitrogen pada Pembibitan Tanaman Kakao (Theobroma cacao L.) Mutaqin, Zaenal; Pratiwi, Selvi; Yunita, Tika Rahma; Yama, Danie Indra; Solihin, Eso
Jurnal Ilmiah Universitas Batanghari Jambi Vol 25, No 2 (2025): Juli
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/jiubj.v25i2.6108

Abstract

This study aims to determine the most effective type and dosage of nitrogen fertilizer in cocoa nurseries and to evaluate the level of nitrogen absorption by cocoa seedlings with various types and dosages of nitrogen fertilizer. This study was conducted at the Experimental House of the Plantation Crop Cultivation Study Program, Pontianak State Polytechnic. The method used was a non-factorial Randomized Block Design (RAK). The experiment consisted of 10 treatments, each repeated 3 (three) times, resulting in a total of 30 experimental units. Each unit consisted of two plants, resulting in a total of 60 plants. The parameters observed in this study included plant height, number of leaves, leaf area, plant fresh weight, plant dry weight, and nitrogen absorption. The type and dosage of nitrogen fertilizer significantly affected plant height, leaf area, and nitrogen absorption. The highest nitrogen absorption rate in cocoa plants was obtained with nitrate fertilizer at a dose of 2.07 g N, resulting in an absorption value of 10.51%. Urea, ZA, and Calcium Nitrate fertilizers at a dose of 1.38 g N were found to be the most effective and recommended, as the use of smaller amounts of fertilizers produced results that were not significantly different compared to the use of Urea, ZA, and Calcium Nitrate at a dose of 2.07 g N.
Pengaruh Financing to Deposit Ratio (FDR), Capital Adequacy Ratio (CAR), Ukuran Bank dan Dewan Pengawas Syariah Terhadap Pengungkapan Islamic Social Reporting Rohmansyah, Budi; Siregar, Indra Gunawan; Pratiwi, Selvi
Kordinat: Jurnal Komunikasi antar Perguruan Tinggi Agama Islam Vol. 22 No. 1 (2023): Jurnal Komunikasi antar Perguruan Tinggi Agama Islam
Publisher : Kopertais Wilayah I DKI Jakarta dan Banten

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/kordinat.v22i1.33568

Abstract

Tujuan dari penelitian ini untuk mengetahui Pengaruh Financing To Deposit Ratio , Capital Adequacy Ratio, Ukuran Bank, dan Dewan Pengawas Syariah Terhadap Pengungkapan Islamic Social Reporting Pada Bank Umum Syariah di Indonesia yang terdaftar di OJK. Periode waktu penelitian yang digunakan 5 tahun yaitu tahun 2016 – 2020.Populasi penelitian ini meliputi seluruh bank umum syariah yang terdaftar di OJK tahun 2016-2020. Teknik pengambilan sampel menggunakan teknik purposive sampling.. Jenis data yang digunakan adalah data sekunder diperoleh dari web resmi masing-masing perusahaan. Hasil penelitian menunjukkan bahwa Financing To Deposit Ratio, Capital Adequacy Ratio, Ukuran Bank, dan Dewan Pengawas Syariah berpengaruh secara simultan terhadap pengungkapan Islamic Social Reporting. Secara parsial Financing To Deposit Ratio dan Ukuran Bank berpengaruh positif terhadap pengungkapan Islamic Social Reporting, sedangkan Capital Adequacy Ratio, dan Dewan Pengawas Syariah tidak berpengaruh terhadap pengungkapan Islamic Social Reporting