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All Journal Jurnal Ekonomi, Akuntansi, dan Manajemen Multiparadigma (JEAMM) Akuntansi'45 JRABA Economics, Business, Accounting & Society Review Dharma Ekonomi
Gregorius Jeandry
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Economics, Econometrics & Finance Social Sciences

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MENGUNGKAP MAKNA SEDEKAH DALAM PERSPEKTIF KOMUNITAS KEDAI HALAL TERNATE Fajar Sadik Djabir; Iqbal M Aris Ali; Gregorius Jeandry
Jurnal Ekonomi, Akuntansi dan Manajemen Multiparadigma (JEAMM) Vol 2, No 2 (2021)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Khairun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33387/jeamm.v2i2.4223

Abstract

Penelitian ini bertujuan untuk mengetahui makna shadaqah dari perspektif komunitas kedai halal dengan fokus memahami dan memaknai perspektif informan. Informan dalam penelitian ini terdiri dari empat orang anggota komunitas kedai halal. Lokasi penelitian terletak di Masjid Al-Munawar Kota Ternate. Peneliti menggunakan metodologi non-positivis dengan alat analisis fenomenologis. Penelitian ini menemukan bahwa pertama, makna keadilan, karena pemberian shadaqah tidak memberikan status sosial tetapi memberikan kepada siapa saja yang membutuhkan. Yang kedua adalah makna pendidikan, karena selain bersedekah, mereka juga selalu menyukai orang lain untuk bersedekah. Dalam hal ini juga secara tidak langsung memberikan edukasi kepada jamaah agar terbiasa untuk selalu bersedekah. Makna tanggung jawab yang ketiga, berangkat dari kesadaran sebagai manusia dan hamba, sehingga kegiatan amal tersebut dilakukan tanpa adanya unsur paksaan. Kesadaran sebagai manusia untuk membantu sesama tanpa memandang statusnya dan kesadaran sebagai hamba merupakan bentuk ketundukan kepada Allah SWT atas perintah-Nya untuk bersedekah membantu sesama manusia. Empat makna shadaqah bagi diri sendiri dapat dilihat dari dampak yang dirasakan setelah memberikan shadaqah seperti merasa lebih bahagia, menikmati usaha dan pendapatan pribadi anggota komunitas kedai halal, dan kepuasan batin yang dirasakan setelah memberikan shadaqah
PENGETAHUAN, MODAL MINIMAL, MOTIVASI INVESTASI DAN MINAT MAHASISWA UNTUK BERINVESTASI DI PASAR MODAL Suriana AR Mahdi; Gregorius Jeandry; Fitria Abd Wahid
Jurnal Ekonomi, Akuntansi dan Manajemen Multiparadigma (JEAMM) Vol 1, No 2 (2020): JEAMM
Publisher : Fakultas Ekonomi dan Bisnis Universitas Khairun

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1570.839 KB) | DOI: 10.33387/jeamm.v1i2.1840

Abstract

Penelitian ini bertujuan untuk mengetahui Apakah pengetahuan, modal minimal dan motivasi investasi berpengaruh terhadap minat berinvestasi. Populasi dalam penelitian ini adalah seluruh mahasiswa yang terdaftar pada Galeri Investasi Bursa Efek Indonesia (GI-BEI) di tiga perguruan tinggi di Kota Ternate yakni Universitas khairun Ternate, Institut Agama Islam Negeri Ternate, Universitas Muhammadiyah Maluku Utara. Metode penentuan sampel yang digunakan adalah purposive sampling dan sampel dalam penelitian ini sebanyak 101 mahasiswa. Analisis data dalam penelitian ini mengunakan analisis regresi berganda dengan bantuan SPSS versi 22. Hasil penelitian ini menunjukan bahwa pengetahuan dan motivasi investasi berpengaruh terhadap minat mahasiswa untuk berinvestasi di pasar modal sedangkan modal minimal tidak berpengaruh tehadap minat mahasiswa untuk berinvestasi di pasar modal.Kata Kunci: Modal Minimal, Motivasi Investasi, Minat BerinvestasiThis research study aim to determine influence of knowledge, capital Minimal and investment motivation influence investment interest. The population in this study were all students registered at the Indonesia Stock Exchange Investment Gallery (GI-BEI) in three universities in Ternate City, namely the Universitas Khairun Ternate, State Islamic Institute Ternate, Muhammadiyah University North Maluku. The sampling method used was purposive sampling and the sample in this study was 101 students. Analysis of the data in this study uses multiple regression analysis with the help of SPSS version 22. The results of this study indicate that knowledge and motivation Investment affect student interest in investing in the market Capital while minimal capital has no effect on student interest in investing in the capital marketKeywords: Knowledge, Minimal Capital, Investment Motivation, Interests Investing
Sharia business resilience during the covid-19 pandemic : A case study of Indonesian sharia banking business Suwito Suwito; Eka Siskawati; Gregorius Jeandry
Economics, Business, Accounting & Society Review Vol. 1 No. 2 (2022): Economics, Business, Accounting, and Society Review
Publisher : International Ecsis Association

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (220.872 KB) | DOI: 10.55980/ebasr.v1i2.22

Abstract

This study aims to uncover the empirical reasons for the resilience of the Islamic banking business in the era of the Covid-19 pandemic in Indonesia. The Islamic  banking business is a business model built with the concept of integration between spriritual awareness and contemporary business concepts. This integralistic result gave birth to the concept of a profit-sharing business.  Although currently the transaction volume of the Islamic banking business is considered small, it can survive and grow positively in its financial performance in the era of the Covid-19 pandemic for the 2019-2021 period. To achieve this goal researchers use digital methods of hermeneutic phenomenology. This method sees that the experience of an individual's life in the virtual world is a continuous interpretive process that comes from the individual's life experience  in the real world. This research site is a website that presents the business life experiences of banking actors in Indonesia. The results showed that the resilience of Islamic business is the consistency of Islamic Banks in internalizing Sharia values. First, all things belong to an absolute God, and man is entrusted to manage them. Second, man maintains a balance of spiritual well-being and the preservation of nature. Third, man avoids the accumulation of property by giving up part of his property. Fourth, competition is still important in a business but is still based on cooperation in kindness.
THE MODERATING ROLE OF ESG DISCLOSURE ON FIRM STRATEGY AND STOCK PRICE CRASH RISK Gregorius Jeandry; Nurdin
Jurnal Riset Akuntansi Dan Bisnis Airlangga Vol 8 No 2 (2023): Jurnal Riset Akuntansi dan Bisnis Airlangga
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/jraba.v8i2.45562

Abstract

This study aims to examine the effect of the company's business strategy on the stock price crash risk and examine the role of ESG disclosure as moderation in the relationship between business strategy and the stock price crash risk. The study population includes all companies listed on the Indonesia Stock Exchange (IDX) for the period 2017–2022. The sampling technique used was saturation sampling, with a total of 609 observations. Data collection techniques use content analysis. The data analysis technique uses ordinary least squares. This study found that firm strategy with the prospector typology affect the stock price crash risk, while the defenders and analyzers typologies have no effect on the stock price crash risk. ESG disclosure can weaken the effect of the business strategies of the prospector, defender, and analyzer typologies on stock price crash risk. Additional analysis found that ESG can reduce the risk of future stock price crashes. The contribution to signal theory is that there is consistently a strategic motivation for management to control good and bad information for the public. Bad information can cause the risk of price crashes to be higher than good information. Through ESG disclosure, it can provide positive signals to the public so that the risk of stock price crashes is low. The practical contribution for investors is as an investment strategy by paying more attention to the tendency of stock price crashes. For the government as a basis for making economic policies to create a well-maintained business climate.
Analisis Faktor Yang Mempengaruhi Return Saham Perusahaan Sektor Perbankan Pada Saat Pandemi Covid 19: (Studi Khasus Di Bei Periode 2020-2021) Rizki Novianto Kasim; Asrudin Hormati; Gregorius Jeandry
AKUNTANSI 45 Vol. 4 No. 2 (2023): Jurnal Ilmiah Akuntansi
Publisher : Fakultas Ekonomi Program Studi Akuntansi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/akuntansi45.v4i2.1833

Abstract

This study aims to determine the factors that influence stock returns, especially in Peranakan sector companies listed on the Indonesian Stock Exchange. The factors are Non Performing Laon, Loan to deposit ratio, and Capital Adequacy Ratio. The population in this study is the role-playing sector companies listed on the Indonesian stock exchange during the study period. The sampling method used in this study is all quarterly financial reports of banking sector companies listed on the Indonesian stock exchange without using certain sample criteria. This test uses panel data analysis (panel pooled data) to examine the effect of two or more independent (explanatory) variables on a dependent variable. The results of this study indicate that the Non-Performing Laon variable has no effect on stock returns, while the Loan to deposit ratio variable has no effect on stock returns, and also the Capital Adequacy Ratio variable has no effect on stock returns.
Pengaruh Modal Intelektual, Inflasi, dan Dana Pihak Ketiga terhadap Manajemen Laba.: (Studi Empiris pada Bursa Efek Indonesia (BEI)) Nur Mediana Wahab Ali; Herman Darwis; Gregorius Jeandry
Dharma Ekonomi Vol. 32 No. 2 (2025): November: DHARMA EKONOMI
Publisher : sekolah Tinggi Ilmu Ekonomi Dharmaputra Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59725/de.v32i2.364

Abstract

Every year, companies are required to prepare financial reports that include information on their financial condition, performance, and cash flow. This report demonstrates management's accountability for the resources they manage. One of the most important elements in this report is profit. This profit figure is closely monitored by report users, as it is considered a key measure of management's achievements and performance. However, in their financial management, manufacturing companies often face problems related to earnings management practices. Earnings management is an attempt by company management to manipulate or arrange financial reports, especially profits, for specific purposes. This practice can be carried out to demonstrate better financial performance, meet market targets, or reduce tax burdens. The purpose of this study is to determine the determinants of earnings management, such as intellectual capital, inflation, and third-party funds. This study utilizes information taken from the financial reports of manufacturers listed on the Indonesia Stock Exchange (IDX) using a purposive sampling method that meets the exploratory steps. This research period was taken over three years, with 78 observations used from 26 manufacturing companies. This research method used Eviews 12 with secondary data types. The results of the study show that there is a positive influence between intellectual capital on profit management, and there is no influence of inflation on profit management, and third party funds do not have a significant influence on profit management..
Co-Authors Asrudin Hormati Eka Siskawati Fajar Sadik Djabir Fitria Abd Wahid Herman Darwis Iqbal M Aris Ali Nur Mediana Wahab Ali Nurdin Rizki Novianto Kasim Suriana AR. Mahdi, Suriana AR. Suwito Suwito