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Analisis Abnormal Return dan Trade Volume Acivity Sebelum dan Sesudah Pengumuman Kebijakan Restrukturisasi Kredit Pandemi Covid-19 Nadia Nur Azmi; Ruhadi Ruhadi; Benny Barnas
Indonesian Journal of Economics and Management Vol 2 No 1 (2021): Indonesian Journal of Economics and Management (November 2021)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (699.426 KB) | DOI: 10.35313/ijem.v2i1.3111

Abstract

This study is to find out abnormal return and trade volume activity before and after the announcement of the covid-19 pandemic credit reconstructuralization policy (a study of banking companies listed on the Indonesia Stock Exchange). Quantitative research with population is a company that is a member of the Indonesia Stock Exchange and is used as many as 44 companies from the financial services sector of banking subsectors listed on the Indonesia Stock Exchange as a sample. Sampling techniques use purposive sampling from secondary data taken from idx.co.id and yahoo finance pages. Data analysis techniques use descriptive statistical analysis, classical assumption tests and other tests (Wilcoxon Signed-Rank Test). The results showed significant differences in Abnormal Return (AR) and Trade Volume Activity (TVA) before and after the announcement of the Covid-19 pandemic credit restructuring policy.
Pengaruh TATO dan CR terhadap ROA pada Perusahaan Subsektor Food and Beverage yang Terdaftar di BEI Lola Luthfi Aulia; Ruhadi Ruhadi; Diharpi Herli Setyowati
Indonesian Journal of Economics and Management Vol 1 No 3 (2021): Indonesian Journal of Economics and Management (July 2021)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (483.446 KB) | DOI: 10.35313/ijem.v1i3.3136

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Research in this final task aims to find out and analyze the influence of TATO and CR on ROA on Food and Beverage Subsector companies listed on the IDX Period 2015-2019. The type of data used in this study is secondary data in the form of company financial statements. In this study, food and beverage companies on the Indonesia Stock Exchange that were used as research samples there were 8 companies. The research methods carried out are descriptive and quantitative research methods. The test was conducted using IBM SPSS. The methods used are with classical assumption tests, multiple linear regression analysis and hypothesis tests. The results of this analysis show that Total Assets Turnover has no effect on Return On Assets and Current Ratio has an effect on Return On Assets Total Assets Turnover and Current Ratio have a simultaneous effect on Retun On Assets.
Pengaruh Cash Turnover terhadap Return on Assets Pada PT Unilever Indonesia Tbk Reivaldo Reivaldo; Ruhadi Ruhadi; Rosma Pakpahan
Indonesian Journal of Economics and Management Vol 2 No 2 (2022): Indonesian Journal of Economics and Management (March 2022)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (350.073 KB) | DOI: 10.35313/ijem.v2i2.3686

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The aims of this research to analyze the effect of Cash Turnover (CTO) on Return on Assets (ROA) at PT. Unilever Indonesia for the period 2012-2019. The data that used in this research is the financial statements of PT. Unilever Indonesia During the 2012-2019 Period. The analysis used to determine the effect of Cash Turnover (CTO) on Return On Assets (ROA) is a verification analysis using SPSS 23.0 software. The results of this research indicate that the Cash Turnover (CTO) variable significantly influences Return on Assets (ROA).
Pengaruh Indeks Maqashid Syariah dan Ukuran Perusahaan terhadap Profitabilitas Leviana Belianti; Ruhadi Ruhadi; Setiawan Setiawan
Indonesian Journal of Economics and Management Vol 2 No 2 (2022): Indonesian Journal of Economics and Management (March 2022)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (291.5 KB) | DOI: 10.35313/ijem.v2i2.3692

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Maqashid sharia is the direction of Islamic bank activities in obtaining profit. This topic is interesting to be researched because profitability in Islamic perspective is a material and immaterial benefit obtained in the world and the hereafter. This study aims to explore the effect of Islamic maqashid index and company size on profitability of Sharia Common Banks in Indonesia in the 2014-2018 period. The research method used explanatory causality with multiple regression analysis using WarpPLS 6.0 program. The data used are secondary data from 12 samples of Sharia Common Banks in Indonesia. The results of this study indicate that the maqashid sharia index also the company size has a positive significant effect on profitability. The greater maqashid index and size of a sharia commercial bank will be able to increase the profitability of sharia banks which reflects companies that adhere to sharia maqashid compliance and optimal in gaining profits.
DAMPAK KEBERADAAN KEDAI KOPI BAGI IPK MAHASISWA DI KOTA BANDA ACEH Ruhadi Ruhadi; Herlina Herlina
JURNAL SERAMBI ILMU Vol 14, No 2 (2013): Jurnal Serambi Ilmu
Publisher : UNIVERSITAS SERAMBI MEKKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32672/si.v17i2.543

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Abstrak: Fenomena aktivitas di kedai kopi bukan hal asing di Aceh yang terkenal dengan julukan “Negeri 1000 kedai kupi”. Keterkaitan antara kedai kopi dengan mahasiswa adalah mahasiswa merupakan agent of change dan termasuk salah satu komponen yang sering beraktivitas di kedai kopi. Penelitian ini ingin mengetahui lebih jauh mengenai bagaimana mahasiswa memaknai kedai kopi dan dampak apa yang ditimbulkan dari seringnya ke kedai kopi. Hasil penelitian menunjukkan bahwa mahasiswa ke kedai kopi sebesar 37 persen untuk berkumpul, bersosialisasi dan bersilaturahmi dengan teman-teman. Sebesar 33 persen menyatakan mengerjakan tugas kuliah karena di kedai kopi terdapat fasilitas internet dan lainnya. Kecenderungan mahasiswa sebesar 50 persen memilih tempat beraktivitas di kedai kopi karena terdapat berbagai fasilitas terutama WIFI merupakan alasan utama mereka sering beraktivitas di kedai kupi yang mayoritas tidak setiap hari berkunjung. Mahasiswa yang beralasan merasa nyaman beraktivitas di kedai kupi adalah sebesar 21 persen, hal tersebut berkaitan dengan kelengkapan fasilitas termasuk di dalamnya tempat parkir dan tempat sholat, toilet dan lainnya. Untuk dampak positif seringnya beraktivitas di kedai kupi menunjukkan bahwa sebesar 52 persen responden menyatakan mendapat tempat belajar yang nyaman. Memperoleh fasilitas bermain seperti facebook, game, dan lainnya sebesar 11 persen. Sedangkan dampak negatif adalah mahasiswa menyatakan sering lupa waktu sebesar 60 persen, 29 persen menyatakan menguras biaya, dan 11 persen menjadi malas untuk melakukan aktivitas lainnya. Angka rata-rata sebelum rutin beraktivitas ke kedai kopi adalah sebesar 3,00 sedangkan setelah rutin ke kedai kopi adalah sebesar 3,10. Uji F mendukung pernyataan tersebut dengan F(hitung) = 1,391 < F(tabel) = 3,06. Di sisi lain uji relasi (R) menunjukkan hubungan negatif antara frekuensi ke kedai kopi dengan IPK mahasiswa sebesar -0,166 yang berarti semakin besar frekuensi ke kedai kopi maka dapat menurunkan IPK mahasiswa yang bersangkutan atau sebaliknya. Maka disarankan agar dapat meningkatkan IPK maka mahasiswa menurunkan frekuensi ke kedai kopi dengan beralih memperbanyak kegiatan yang mempengaruhi peningkatan IPK, misalnya menambah jam belajar. Peneitian yang menggunakan metode kuantitatif dan kualitatif ini menggunakan wawancara langsung kepada mahasiswa dan pemilik kedai kopi, observasi, serta dokumentasi, serta studi kepustakaan. Data yang diperoleh diolah disajikan dalam bentuk tabel atau grafik disertai interpretasinya. Kata kunci: kedai kupi, aktivitas mahasiswa, dan IPK.
Building the Character and Thought Structure of Political Actors based on Pancasila Politics Ruhadi Ruhadi; Giri Harto Wiratomo
Social, Humanities, and Educational Studies (SHEs): Conference Series Vol 4, No 4 (2021): Social, Humanities, and Educational Studies (SHEs): Conference Series
Publisher : Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (296.131 KB) | DOI: 10.20961/shes.v4i4.50606

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The development of a negative stigma against politics today is a reality that occurs in the mindset of society. This is caused by various factors including the thoughts, attitudes, and behavior of political actors. One of them is a politician. The thoughts, attitudes, and behavior of politicians have a significant role in shaping the image of politics in the eyes of society. Currently, there is a lot of negative stigma about politics. There are two theories in politics, namely moral based theories and political theories that ignore the moral conflict between these two theories and there is a tug of war in the current political field in politicians so that two problems are related to the background of the basic thought structure of politicians who are driven to practice praxis. negative politics and efforts to form a political thought structure that is in line with the "Political Value" of the Indonesian nation are interesting issues to study. The method used in this paper is a qualitative approach with the literary study method, based approach, it can be seen that the theories currently developing are political theories that ignore the moral basis and requirements with pragmatism in politics so that it requires the strengthening and construction of the Pancasila political building which is prerequisite. with immorality to displace political theories that are far from moral bases and to eradicate various immoral behavior of politicians today.
The Examination Impact of Speculation and Profit Sharing to the Mudaraba Deposits in Indonesia Islamic Banks Ruhadi Ruhadi; Setiawan Setiawan
Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Vol 4 No 1 (2021): Article Research : Volume 4 Nomor 1, Periode Januari 2021
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi Al-Washliyah Sibolga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36778/jesya.v4i1.259

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This study aims to identify the motives of customers in investing their funds in Islamic banks in Indonesia. In general, there are two motives, speculation and investment, and these two motives want to be identified in this study. As is known from sharia business principles that speculation is prohibited while investment is a motive that is permissible and even highly recommended, so it is expected to have an impact on more productive activities and can provide maximum benefits at the opening of broader employment opportunities and increased welfare people. The data used in this study are financial reports from Islamic banks collected from OJK statistics, for the period 2013 to 2017. The analytical tool used in this study is multiple regression which will relate the dependent variable of mudaraba deposits as a representation of savings in Islamic banks with two independent variables consisting of stock prices to identify stock returns as a representation of the motive of speculation as well as profit sharing or ratio which is a representation of investment motives. The results showed that stock returns simultaneously did not influence the changes in mudaraba deposits. Nevertheless the results of the partial statistical analysis indicate that the RS has a negative and significant influence on mudaraba savings. The next finding is that profit and loss sharing has a positive and statistically significant simultaneous effect on mudaraba savings in Islamic banks.
EFEKTIVITAS PENERAPAN SISTEM DAN PROSEDUR AKUNTANSI AKTIVA TETAP BERDASARKAN PSAK 16 TAHUN 2011 DALAM EKONOMI SYARIAH Risna Nurhaida Hafni; Ruhadi Ruhadi; Rizky Maidan Ilmi
JURNAL EKONOMI SYARIAH Vol 4, No 2 (2019)
Publisher : Universitas Siliwangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (560.099 KB) | DOI: 10.37058/jes.v4i2.1160

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Today, the development of industry 4.0 is pushing for faster and faster development growth. Therefore, the role played in managing fixed assets in a company is very important in order to support the safety of the company in planning, procuring, and maintaining assets properly. Therefore, decision makers in maintaining fixed assets require expertise and policies specifically regarding financial accounting. The research method used in this research is a qualitative descriptive method, data collection is done by combining theories from various sources. In this study aims to determine the use of fixed assets based on PSAK 16 of 2011 in Islamic Economics. The results of this study are expected to be an additional value in the science reference related to Islamic economics. The findings in this study that the use of fixed assets that refer to PSAK 16 of 2011 is a revision of PSAK 16 of 2007, where the use of sharia accounting regarding fixed assets that are used still in conventional accounting. This is expected to have an adequate Islamic economic instrument as a sign that it is important to build a strong economic system based on the Koran and the Sunnah.
Apakah Harga Saham dapat Dipengaruhi Return on Equity dan Return on Investment? Studi pada Perbankan yang Terdaftar di Bursa Efek Indonesia Maulana Dzakkiansyah; Ruhadi Ruhadi; Iwan Setiawan
Indonesian Journal of Economics and Management Vol 2 No 3 (2022): Indonesian Journal of Economics and Management (July 2022)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ijem.v2i3.3761

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Form this study has a purpose to analyze the Effect of Return on Equity and Return on Investment on Stock Prices (Study on Banking Sub-Sector Companies Listed on the Indonesia Stock Exchange 2016-2020 Period). Return on Investment (ROI) and Return on Equity (ROE) are both included in the Profitability Ratio. The profitability ratio was chosen because it is able to show how much profit investors get from their investment activities. So it can measure how well the company's financial performance in its operations. This study aims to determine the effect of ROI and ROE on stock prices in the banking sub-sector which is listed on the Indonesia Stock Exchange (IDX) in the 2016-2020 period. The research method used is quantitative. Data analysis using Eviews version 10. The results of this study are expected to provide benefits for investors, academics, companies, and the community and it is hoped that this research can be used as reference material for further researchers.
Niat Perilaku Pengguna Tabungan Koperasi Syariah: Peran Pengetahuan Produk, Kepercayaan, Persepsi Keuntungan, dan Persepsi Kualitas Muhammad Muflih; Diharpi Herli Setyowati; Hasbi Assidiki; Radia Purbayati; Destian Arshad; Ruhadi Ruhadi
Prosiding Industrial Research Workshop and National Seminar Vol 11 No 1 (2020): Prosiding 11th Industrial Research Workshop and National Seminar (IRWNS)
Publisher : Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (533.458 KB) | DOI: 10.35313/irwns.v11i1.2178

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Peningkatan parstisipasi masyarakat terhadap tabungan sangat penting untuk menciptakan daya saing dan ketahanan koperasi syariah masa kini. Riset ini bertujuan untuk mengestimasi hubungan pengetahuan produk dan niat pengguna tabungan koperasi syariah baik secara langsung maupun melalui peran mediasi kepercayaan, persepsi keuntungan, dan persepsi kualitas. Melalui survey terhadap 79 responden koperasi syariah Madrasah Aliyah Al-Inayah Kota Bandung, riset ini melakukan analisis dengan SEM-PLS. Hasil estimasi menunjukkan bahwa hubungan pengetahuan produk dan minat menabung berhubungan positif dan signifikan baik secara langsung maupun maupun melalui mediasi kepercayaan, persepsi keuntungan, dan persepsi kualitas. Secara akademik, studi ini mengimplikasikan perluasan pengetahuan tentang niat pengguna tabungan lembaga keuangan syariah. Secara praktis, riset ini mengimplikasikan pentingnya industri koperasi syariah meningkatkan literasi, keuntungan finansial dan non-finansial, dan kualitas layanan.
Co-Authors Adi Firmansyah Agnina Ilma Nur Annisa Ahmad Nafi Aisyah , Siti Anggita Rismawati Rachman Anny Suryani Aulia Rahmawati Zulfa Azizurrahman, Nur Baidlowi, Baidlowi Banter Laksana, Banter Barnas, Benny Budhi Pamungkas Gautama, Budhi Busri, Hasan Muslikhatul Chavia Gilrandy La Difa Dadang Hermawan Destian Arshad Diharpi Herli Setyowati Dwi Suhartanto Erisandi Arditama Fadhila Rania Rakhmadanti Faqih, Achmad Habiburahman, Fadil Hardi Saputro, Iwan Harto Wicaksono, Harto Hasbi Assidiki Hasbi Assidiki Mauluddi Herlina Herlina Herlina Herlina Hermawan, Dwi Himmatul Ulya Intan Triana Hartanti Ira Andriani Iswandi Iswandi Iwan Setiawan Iwan Setiawan Izmiwati, Siti Zahra Jamhari Jamhari Kristianingsih Kristianingsih Kristianingsih, Kristianingsih Kristiono, Natal Kurniawan, Muhammad Andi Lathifa Husna Leviana Belianti Leviana Belianti Lisnawati Lisnawati Lola Luthfi Aulia Lutfianto Maman Rachman Marwansyah Maulana Dzakkiansyah Mayasari, Ine Mochamad Rizki Ramdani Mochamad Umar Mai Muflih, Muhammaf Muhammad Muflih Muthia Nur Soniati Mutiara Auzi Nadia Nur Azmi Nadia Rizki Rahmalia Nadia, Nurun Natasya, Putri Aulia Novia Wahyu Wardhani, Novia Wahyu Nugraheni Arumsari Nurdin, Ade Ali Pakpahan, Rosma Paramita, Niken Diah Pramono, Didi Prasetyana, Didi Khomsa PUJI LESTARI Radia Purbayati Ragilian, Restu Rahayu, Murtya Sri Reivaldo Reivaldo Renanta Ivana Nanda Rusmawan Risna Nurhaida Hafni Rizka Halimatusa’diyah Rizky Maidan Ilmi Ruhana, Nafisah Ruri Rahmaniar Salma Istiqomah Salma Nurul Zahara Sarah Salsabila Setiawan Setiawan Setiawan Setiawan Sinta Puspita Dewi Sudradjat Sudradjat SUMIYATI SUMIYATI Sunarto Sunarto Sutandi, Sutandi Syahidah, Zahra Zilan Syarief, Mochamad Edman Tjetjep Djuwarsa Tutik Wijayanti, Tutik Uddin, Hafiz Rafi Ummah, Siti Muslikhatul Uswatun Hasanah Via Muthmainnah Luthfi Wiratomo, Giri Harto Wiwitono, Bambang Yuri Almaida