Handoko, Dodi Okri
Universitas Islam Riau

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MENGENAL DIRI, MENEMUKAN ILAHI: PEMERKASAAN IDENTITI, AQIDAH, DAN MU’AMALAH MAHASISWA ORANG ASLI MALAYSIA Firdaus Abdul Rahman; Zulhelmy Zulhelmy; Hidayat Hidayat; Dodi Okri Handoko; Azwirman Azwirman; Nurul Abdul Rahim; Galih Agenstri Pangestu
Jurnal Pengabdian Kompetitif Vol. 5 No. 1 (2026): Jurnal Pengabdian Kompetitif (JPK)
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/pengabdiankompetif.v5i1.2800

Abstract

Program pengabdian ini bertujuan memberdayakan mahasiswa Orang Asli di Pahang, Malaysia, yang menghadapi krisis identitas dan asimilasi budaya akibat modernisasi. Kegiatan dilaksanakan pada 12–13 Februari 2026 bekerja sama dengan UMPSA dan UCYP. Metode yang digunakan adalah participatory learning dan experiential learning melalui lokakarya tematik: penguatan tauhid ("Mengenal Diri, Menemukan Ilahi" dan "Makna Aqidah") serta etika mu'amalah sosial dan digital. Partisipasi mencapai 100% (34 mahasiswa hadir penuh). Hasil evaluasi mitra menunjukkan tingkat "Strongly Agree" pada seluruh aspek (kesesuaian materi, penyampaian, peningkatan kapasitas, kepuasan keseluruhan). Mitra merekomendasikan keberlanjutan program secara tertulis. Program ini berkontribusi pada SDG 4, 10, dan 16
Managerial Ability, Income Smoothing, and Firm Value: The Moderating Role of Information Asymmetry Dina Hidayat; Dodi Okri Handoko; Sandy Moya
INVEST : Jurnal Inovasi Bisnis dan Akuntansi Vol. 6 No. 2 (2025): INVEST : Jurnal Inovasi Bisnis dan Akuntansi
Publisher : Lembaga Riset dan Inovasi Al-Matani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55583/invest.v6i2.1538

Abstract

This study examines the effect of managerial ability and income smoothing on firm value, with information asymmetry as a moderating variable. Using secondary data from the annual reports of companies in the consumer non-cyclical and consumer cyclical sectors listed on the Indonesia Stock Exchange (IDX) for 2021-2023, the study analyzed 192 observations. Panel data regression was applied with firm value (Tobin's Q) as the dependent variable, while managerial ability, income smoothing, as the independent variables and information asymmetry as the moderating variables. ROA and firm size were used as control variables. The results indicate that neither managerial ability nor income smoothing has a direct significant effect on firm value. However, information asymmetry positively affects firm value and significantly moderates the relationship between managerial ability and firm value in a negative direction. These findings suggest that transparency and information quality are crucial in enhancing the effectiveness of managerial strategies on firm value.
ANALISIS KEPATUHAN SYARIAH PADA PRAKTIK TRADING FOREX ONLINE : PERSPEKTIF FIQH MUAMALAH Handoko, Dodi Okri; Hidayat, Dina; Ningsi, Niken Rafika
Jurnal Tabarru': Islamic Banking and Finance Vol. 9 No. 1 (2026): Jurnal Tabarru' : Islamic Banking and Finance
Publisher : Department of Islamic Banking, Faculty of Islamic Studies, Islamic University of Riau (UIR)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25299/jtb.2026.vol9(1).29327

Abstract

Penelitian ini bertujuan untuk menganalisis dampak etika kerja Islam dalam hubungan antara Penelitian ini bertujuan untuk menganalisis tingkat kepatuhan syariah (shari’ah compliance) pada praktik trading forex online dengan menggunakan perspektif fiqh muamalah. Fokus utama penelitian diarahkan pada kesesuaian mekanisme transaksi, akad yang digunakan, serta potensi unsur riba, gharar, dan maysir yang melekat dalam sistem trading forex modern. Penelitian ini menggunakan metode kualitatif deskriptif dengan pendekatan normatif-empiris. Pendekatan normatif dilakukan melalui kajian terhadap fatwa dan literatur fiqh muamalah, khususnya Fatwa DSN-MUI terkait transaksi valuta asing, sementara pendekatan empiris dilakukan melalui analisis terhadap mekanisme operasional platform trading forex online, termasuk sistem leverage, margin, dan biaya transaksi. Sumber data penelitian meliputi dokumen fatwa, buku dan artikel ilmiah, serta ketentuan dan fitur yang terdapat pada platform forex online yang beroperasi di Indonesia. Hasil penelitian menunjukkan bahwa praktik trading forex online secara umum memiliki tingkat kepatuhan syariah yang rendah dan bersifat parsial. Beberapa prinsip utama fiqh muamalah, seperti kejelasan akad, terpenuhinya taqabudh, serta penghindaran unsur riba dan spekulasi berlebihan, belum sepenuhnya terpenuhi. Implikasi penelitian ini menegaskan pentingnya penguatan regulasi syariah, perumusan akad yang sesuai, serta peningkatan literasi fiqh muamalah bagi pelaku pasar guna mendorong praktik investasi yang sejalan dengan prinsip syariah.
Managerial Ability, Income Smoothing, and Firm Value: The Moderating Role of Information Asymmetry Dina Hidayat; Dodi Okri Handoko; Sandy Moya
INVEST : Jurnal Inovasi Bisnis dan Akuntansi Vol. 6 No. 2 (2025): INVEST : Jurnal Inovasi Bisnis dan Akuntansi
Publisher : Lembaga Riset dan Inovasi Al-Matani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55583/invest.v6i2.1538

Abstract

This study examines the effect of managerial ability and income smoothing on firm value, with information asymmetry as a moderating variable. Using secondary data from the annual reports of companies in the consumer non-cyclical and consumer cyclical sectors listed on the Indonesia Stock Exchange (IDX) for 2021-2023, the study analyzed 192 observations. Panel data regression was applied with firm value (Tobin's Q) as the dependent variable, while managerial ability, income smoothing, as the independent variables and information asymmetry as the moderating variables. ROA and firm size were used as control variables. The results indicate that neither managerial ability nor income smoothing has a direct significant effect on firm value. However, information asymmetry positively affects firm value and significantly moderates the relationship between managerial ability and firm value in a negative direction. These findings suggest that transparency and information quality are crucial in enhancing the effectiveness of managerial strategies on firm value.