Article Per Year (5 Year)
p-Index From 2020 - 2025
8.868
P-Index
This Author published in this journals
All Journal Tasyri` : Jurnal Tarbiyah-Syari`ah-Islamiyah Journal Of Management Science (JMAS) Administraus Jurnal Ilmu Administrasi dan Manajemen Jurnal Ilmiah Manajemen Kesatuan Transekonomika : Akuntansi, Bisnis dan Keuangan JOURNAL OF HUMANITIES, SOCIAL SCIENCES AND BUSINESS (JHSSB) JKP (Jurnal Kajian Pemerintah: Journal of Government Social and Politics) Sinomika Journal: Publikasi Ilmiah Bidang Ekonomi dan Akuntansi MES Management Journal Bulletin of Management and Business CASHFLOW : CURRENT ADVANCED RESEARCH ON SHARIA FINANCE AND ECONOMIC WORLDWIDE Journal of Management, Accounting, General Finance and International Economic Issues (MARGINAL) Jurnal Manajemen dan Bisnis Economics and Business Journal Journal of Economic Education and Entrepreneurship Studies Jurnal Bisnis Kolega (JIMBE) (JUMPER) INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE Jurnal Inovasi Bisnis Manajemen dan Akuntansi Journal of International Multidisciplinary Research MAXIMAL Paramacitra : Jurnal Pengabdian Masyarakat Nusantara Economics and Entrepreneurships Journals Journal of Indonesian Primary School IJHABS
Nurman
Unknown Affiliation
Religion Agriculture, Biological Sciences & Forestry Humanities Biochemistry, Genetics & Molecular Biology Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Social Sciences Other

Published : 74 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 74 Documents
Search

 1   2   3   4   5 
Implementasi Keputusan Bupati Rokan Hulu Nomor 250 Tahun 2011 Tentang Pembentukan Tim Sekretariat Tim Intensifikasi Pajak Bumi Dan Bangunan Di Kabupaten Rokan Hulu Armiati; Nurman
Jurnal Kajian Pemerintah: Journal of Government, Social and Politics Vol. 1 No. 2 (2015): Oktober
Publisher : UIR Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (317.788 KB) | DOI: 10.25299/jkp.2015.vol1(2).9313

Abstract

Sesuai dengan Undang-Undang Nomor 12 Tahun 1994 tentang Pajak Bumi dan Bangunan, dimana pada pasal 3 ayat (2) Pajak Bumi dan Bangunan adalah Pajak Negara yang sebagian besar penerimaannya merupakan pendapatan daerah dan berdasarkan Keputusan Menteri Keuangan Republik Indonesia Nomor 1007/KMK.04/1985 Tentang Pelimpahan Kewenangan Penagihan Pajak Bumi dan Bangunan kepada Gubernur Kepala Daerah Tingkat I dan /atau Bupati / Walikota Kepala Daerah Tingkat II. Permasalahan dirumuskan dalam pertanyaan penelitian: “Bagaimana Implementasi Keputusan Bupati Rokan Hulu Nomor 250 Tahun 2011 Tentang Pembentukan Tim dan Sekretariat Tim Intensifikasi Pajak Bumi Dan Bangunan?”Penulis mencoba menjawabnya melalui penelitian dengan menggunakan metode deskriptif kualitatif. Dari hasil penelitian dapat disimpulkan bahwa Dalam implementasi Pembentukan Tim dan Sekretariat Tim Intensifikasi Pajak Bumi Dan Bangunan ini dapat disimpulkan: 1) Ukuran dan tujuan kebijakan belum dapat tercapai sesuai dengan target, 2) Sumber-sumber Kebijakan sudah berjalan sesuai dengan ketentuan peraturan perundang-undangan yang berlaku, 3) Aspek Ciri-ciri sifat badan/instansi pelaksana belum secara baik terlaksana dimana KPP Pratama Bangkinang belum mampu memberikan pelayanan khususnya terhadap pemuktahiran data pajak, 4) Komunikasi antar KPP Pratama Bangkinang dan aparat pemerintah kabupaten Rokan Hulu tidak berjalan dengan baik hal ini disebabkan luasnya wilayah kerja KPP Pratama Bangkinang. 5) Sikap aparat pelaksana yang harus ditingkatkan dengan mengadakan pelatihan dan pemotivasian agar setiap staf dapat melaksanakan kegiatan secara optimal sesuai dengan peran, tugas dan tanggungjawabnya. 6) Tingginya pengaruh aspek sosial, ekonomi dan politik dalam implementassinya.. Pelaksanaan sistem perpajakan ini dalam implementasinya belum terlaksana secara optimal.
Analisis Kebijakan Dividen Perusahaan dan Kebijakan Hutang (Studi Kasus Pada Sektor Industri Dasar dan Kimia di Bursa Efek Indonesia Arsil Ainun Rahman; Anwar; Nurman; Romansyah Sahabuddin; Muh. Ichwan Musa
SINOMIKA Journal: Publikasi Ilmiah Bidang Ekonomi dan Akuntansi Vol. 1 No. 6 (2023)
Publisher : CV. Lafadz Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/sinomika.v1i6.706

Abstract

The purpose of this study was to determine the level of dividend policy analysis proxied by the Dividend Payout Ratio (DPR) and debt policy proxied by the Debt To Equity Ratio (DER). This study uses a sample of manufacturing companies in the basic and chemical industry sectors that are listed on the Indonesia Stock Exchange (IDX) for 2020-2021. The type of data used in this research is secondary data. Data analysis was performed by analyzing financial ratios, namely the Dividend Payout Ratio and the Debt To Equity Ratio. The results of this study indicate that: 1). Dividend policy in review from the ratio of market prospects as measured by the DPR's Dividend Payout Ratio, it can be seen that the company's ability to pay dividends is stable. Meanwhile 2). The company's debt policy in terms of the solvency ratio (Leverage/coverage) as measured by the Debt To Equity Ratio (DER) for 2020-2021 can be categorized as high with a low.
Supervisi Akademik sebagai Upaya Meningkatkan Kualitas Mengajar Guru dan Hasil Belajar Siswa di Madrasah Tsanawiyah Swasta Babussalam Besilam Nurman
Tasyri` : Jurnal Tarbiyah-Syari`ah-Islamiyah Vol 29 No 01 (2022): April 2022
Publisher : LPPM STAI Ihyaul Ulum Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52166/tasyri.v29i01.449

Abstract

Penelitian ini membahas tentang supervisi akademik yang dilakukan oleh Pengawas Madrasah terhadap guru di Madrasah Tsanawiyah swasta Babussalam Besilam. Tujuannya adalah untuk menjelaskan bagaimana kegiatan pelaksanaan supervisi tersebut dapat meningkatkan kualitas mengajar dan hasil belajar siswa di Madrasah tersebut, pada Tahun Pelajaran 2021/2022. Fokus utama penelitian adalah penyusunan perangkat perencanaan pembelajaran yang harus dibuat oleh guru. Penggunaan langkah-langkah yang dibagi ke dalam tiga siklus sebagai cara utama untuk mengumpulkan data. Cara tersebut tentu menjadi ciri-ciri dari jenis penelitian kualitatif dengan pendekatan Penelitian Tindakan Sekolah (PTS). Analisis product moment dan uji t sebagai cara untuk mengelola dan menganalisis data, dengan 15 orang guru digunakan sebagai sampel. Kemampuan penyusunan perencanaan pembelajaran dan komponen pembelajaran merupakan kriteria yang dinilai. Hasil penelitiannya adalah pada siklus I nilai validitas kemampuan perencanaan pembelajaran guru sebesar 0,730 dan komponen pembelajaran sebesar 0,713, sedangkan nilai uji t terhadap kemampuan perencanaan pembelajaran guru sebesar 3,856 dan komponen pembelajaran sebesar 1,759. Pada perhitunagan siklus kedua terhadap siklus ketiga, nilai validitas kemampuan perencanan pembelajaran guru sebesar 0,911 dan komponen pembelarajan sebesar 0,906, dengan uji t sebesar 7.948 untuk kemampuan perencanaan pembelajaran guru) dan sebesar 3.701 untuk komponen perencanaan pembelajaran. Untuk kompetensi paedagogik guru, nilai rata-rata 15 mata pelajaran pada kegiatan awal di siklus pertama ke siklus kedua sebesar 0,690 untuk validitas dan 3,438 untuk uji t. Sedangkan pada siklus kedua tehadap siklus ketiga nilai validitas kegiatan awal pembelajaran mencapai 0,883 dan nilai uji t mencapai 6,773. Hasil tersebut menunjukkan adanya peningkatan kemampuan guru secara signifikan.
FINANCIAL PERFORMANCE ANALYSIS USING ECONOMIC VALUE ADDED (EVA) AND FINANCIAL VALUE ADDED (FVA) AT PT. ASTRA INTERNATIONAL TBK 2017-2021 PERIOD Fauziah, Nurul; Kurniawan, Agung Widhi; Nurman; Anwar; Amin, Andi Mustika
JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 2 No. 2 (2023): MARCH
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/marginal.v2i2.612

Abstract

This study aims to assess the financial performance of PT. Astra International Tbk during the 2017-2021 period by employing the Economic Value Added (EVA) and Financial Value Added (FVA) metrics. The type of research used in this study is descriptive research utilizing a quantitative approach. The population of this study consists of all the financial report data of PT. Astra International Tbk from 2017 to 2021, while the samples include the statements of financial position and profit/loss statements. The data collection technique employed is documentation. The collected data was analyzed using the EVA and FVA calculations. The findings of this study indicate that PT. Astra International Tbk demonstrated positive results in terms of financial performance when measured using EVA, indicating their ability to generate economic value added. Similarly, when measured using FVA, PT. Astra International Tbk achieved positive results, signifying their ability to generate financial value added. Overall, PT. Astra International's performance can be characterized as commendable.
THE INFLUENCE OF CURRENT RATIO, DEBT TO ASSET RATIO AND TOTAL ASSET TURNOVER ON PROFIT CHANGES AT PT. UNILEVER TBK PERIOD 2014-2021 Awalia, Nurilmi; Akbar, Abdi; Nurman; Anwar; Amin, Andi Mustika
JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 2 No. 2 (2023): MARCH
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/marginal.v2i2.613

Abstract

This study examines the impact of the Current Ratio, Debt to Asset Ratio, and Total Asset Turnover variables on earnings changes at PT. Unilever Tbk for the period of 2014-2021. The study utilizes secondary data from 32 samples. The analysis involves descriptive analysis, classical assumption tests, multiple linear regression, and hypothesis testing. The findings indicate that the Debt to Asset Ratio variable has no significant partial effect, whereas the Current Ratio and Total Asset Turnover exhibit a significant impact on earnings changes. However, the F test reveals that when considered together, the Current Ratio, Debt to Asset Ratio, and Total Asset Turnover do not have a significant effect on earnings changes. The analysis demonstrates that the Debt to Asset Ratio has no significant impact on changes in earnings, contradicting (H2), which suggests a positive and significant relationship between the two. Conversely, Total Asset Turnover demonstrates a positive and significant effect on earnings changes, supporting (H3) which states a partial and significant influence. Simultaneously, the Current Ratio, Debt to Asset Ratio, and Total Asset Turnover do not significantly affect earnings changes, contrary to (H4) which assumes a significant combined effect. Overall, the results indicate that the Current Ratio partially influences earnings changes, while the Debt to Asset Ratio and Total Asset Turnover do not significantly affect them.
THE EFFECT OF INTEREST RATES ON THE DEMAND FOR MULTIPURPOSE LOAN (KSG) AT PT. BANK PERKREDITAN RAKYAT HASAMITRA DAYA MAKASSAR CITY BRANCH Ngabe Joyti, Devi Adnyaswari; Widhi Kurniawan, Agung; Nurman; Anwar; Mustika Amin, Andi
JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 2 No. 2 (2023): MARCH
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/marginal.v2i2.639

Abstract

Banks play a crucial role as financial institutions by collecting and distributing public funds to support national development. Conventional banks primarily generate income through interest charged on loans provided to borrowers. This study aimed to investigate the impact of interest rates on the demand for multipurpose loan (KSG) at PT. Bank Perkreditan Rakyat Hasamitra Daya, Makassar City Branch. The variables considered in this study are interest rates and the demand for multipurpose loans. The population for this study consists of all interest rate data and credit request reports for multipurpose loans at PT. Bank Perkreditan Rakyat Hasamitra Daya, Makassar City Branch. The sample includes interest rate data and credit request reports for multipurpose loan at PT Bank Perkreditan Rakyat Hasamitra Daya, Makassar City Branch, from 2015 to 2022, covering each quarter. The data collection techniques employed in this study are documentation and interviews. The analysis used to determine the relationship between the independent variables and the dependent variable includes simple linear regression, classical assumption tests, and hypothesis testing. The results of the regression equation for the impact of interest rates on the demand for multipurpose loans are as follows: Y = 17,337,852 - 75,073 X. Based on these findings, interest rates do not exhibit a significant effect on the demand for multipurpose loans. The influence of interest rates on the demand for multi-purpose credit at PT. Bank Perkreditan Rakyat Hasamitra Daya, Makassar City Branch, accounts for 38.4%. The remaining 61.6% is influenced by other factors not examined in this study.
THE INFLUENCE OF MACROECONOMIC FACTORS, INVESTMENT RISK, AND FINANCIAL PERFORMANCE ON STOCK RETURN OF THE LQ45 INDEX 2016-2021 PERIOD AT THE IDX Mujahidah, Najihul; Budiyanti, Hety; Nurman; Ramli, Anwar; Musa, Muh. Ichwan
JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 2 No. 3 (2023): JUNE
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/marginal.v2i3.688

Abstract

Macroeconomic factors refer to broader economic indicators such as inflation, interest rates, GDP growth, and exchange rates. These factors can significantly impact stock returns as they reflect the overall health and performance of the economy. This study aims to analyze the effect of macroeconomic factors, investment risk, and financial performance on stock returns for the LQ45 index for the 2016-2021 period. The research employs quantitative methods and multiple linear regression analysis to systematically explore the relationships between these variables. Data from 27 companies were sampled based on specific criteria, and the analysis was conducted using the SPSS version 22 program. The findings reveal that inflation has a significant and positive effect on stock returns for the LQ45 index, while interest rates have a non-significant negative impact. Additionally, Beta shows a positive but non-significant effect, and ROA has a non-significant negative influence on index stock returns.
PENGARUH PENGETAHUAN KEUANGAN, SIKAP KEUANGAN DAN KEPRIBADIAN TERHADAP PERILAKU KEUANGAN PADA PELAKU UMKM KAIN TENUN RONGKONG Maulidsa Qadyannu; Hety Budiyanti; Nurman
JURNAL BISNIS KOLEGA Vol. 8 No. 2 (2022): Jurnal Bisnis Kolega (JBK)
Publisher : STIE-PMCI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (125.455 KB) | DOI: 10.57249/jbk.v8i2.85

Abstract

This study aims to determine how the influence of financial knowledge, financial attitudes, and personality on financial management behavior in Rongkong woven fabric MSME actors. The type of research used in this study is a quantitative approach. The population in this study was a woven fabric craft center in Rongkong Village, North Luwu Regency with 80 people and all of them were taken as samples. Data collection techniques in research are library research, observation, and questionnaires. The data analysis technique used in this research is descriptive statistical analysis and inferential statistics with the help of the SPSS version 26 software program. The results of this study indicate that financial knowledge has no effect on financial management actors, while financial attitudes and personality have a significant effect on financial management actors on Rongkong woven fabric MSME actors.
PENGARUH PERPUTARAN MODAL KERJA, PERPUTARAN KAS, PERPUTARAN PIUTANG, DAN PERPUTARAN PERSEDIAAN TERHADAP PROFITABILITAS PERUSAHAAAN SUB SEKTOR FOOD AND BAVERAGE YANG TERDAFTAR DI BURSA EFEK INDONESIA Khairun Umrah; Nurman; Andi Mustika Amin
JURNAL BISNIS KOLEGA Vol. 8 No. 2 (2022): Jurnal Bisnis Kolega (JBK)
Publisher : STIE-PMCI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (306.036 KB) | DOI: 10.57249/jbk.v8i2.86

Abstract

This study aims to determine the effect of working capital turnover, cash turnover, accounts receivable turnover, and inventory turnover on profitability in food and beverage sub-sector companies listed on the Indonesia Stock Exchange. The variables in this study are working capital turnover, cash turnover, accounts receivable turnover, inventory turnover (independent variable), and profitability as measured using the NPM ratio (dependent variable). The population in this study are food and beverage sub-sector companies listed on the Indonesia Stock Exchange. While the sample in this study there were 19 companies that met the sample selection criteria. Data collection using documentation techniques. the analysis technique used is the statistical method of multiple linear regression. The results showed that partially working capital turnover, cash turnover, accounts receivable turnover, and inventory turnover have a negative effect on profitability (NPM). Meanwhile, working capital turnover, cash turnover, accounts receivable turnover, and inventory turnover simultaneously have a positive effect on profitability (NPM) in food and beverage companies listed on the IDX.
Pengaruh Struktur Modal Terhadap Profitabilitas pada Perusahaan Ritel yang Terdaftar di Bursa Efek Indonesia (BEI) Periode 2018-2022 Ayu Afrilia; Anwar; Andi Mustika Amin; Nurman; Annisa Paramaswary Aslam
Administraus Vol. 8 No. 2 (2024): Administraus: Jurnal Ilmu Administrasi dan Manajemen
Publisher : STIA Bina Banua Banjarmasin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56662/administraus.v8i2.217

Abstract

Abstrak Tujuan dari penelitian ini yakni mengetahui pengaruh struktur modal terhadap profitabilitas.Variabel independen dalam penelitian ini adalah Debt to Asset Ratio (DAR), Debt to Equity Ratio (DER), dan Long-term Debt to Equity Ratio (LDER). Variabel dependen dalam penelitian ini adalah Return On Equity (ROE). Populasi pada penelitian ini yakni Perusahaan Ritel yang terdaftar di BEI periode tahun 2018-2022. Metode penentuan sampel pada penelitian ini adalah purposive sampling, yakni Teknik pengambilan sampel menggunakan kriteria tertentu, diperoleh 11 perusahaan yang memenuhi kriteria ini sehingga total sampel pada penelitian ini yakni 55 sampel. Metode analisis yang digunakan dalam penelitian ini yakni metode analisis regresi linear berganda. Hasil penelitian ini menunjukkan bahwa Variabel DAR dan LDER berpengaruh positif dan signifikan terhadap ROE, sedangkan DER berpengaruh negatif dan signifikan terhadap ROE. Kata Kunci: Struktur Modal;Debt to Asset Ratio (DAR);Debt to Equity Ratio (DER);Long-term Debt to Equity Ratio (LDER);Profitabilitas;Return On Equity (ROE) Abstract The purpose of this study is to determine the effect of capital structure on profitability. The independent variables in this study are Debt to Asset Ratio (DAR), Debt to Equity Ratio (DER), and Long-term Debt to Equity Ratio (LDER). The dependent variable in this study is Return On Equity (ROE). The population in this study is Retail Companies listed on the IDX for the period 2018-2022. The method of determining the sample in this study was purposive sampling, namely the sampling technique using certain criteria, obtained 11 companies that met these criteria so that the total sample in this study was 55 samples. The analysis method used in this research is multiple linear regression analysis method. The results of this study indicate that the DAR and LDER variables have a positive and significant effect on ROE, while the DER has a negative and significant effect on ROE. Keywords: Capital Structure;Debt to Asset Ratio (DAR); Debt to Equity Ratio (DER);Long-term Debt to Equity Ratio (LDER);Profitability, Return On Equity (ROE)
Co-Authors Abdi Akbar Idris Abdul Rahman Abdullah, Nur Hudaya Achmad Hamka Hamid Adelia, Haera Adri, Mutia Tasyah Agung Widhi Kurniawan Ahmad Ali Amiruddin Tawe Andi Dwi Wulandari Andi Mustika Amin Annisa Paramaswary Aslam Anugrah Nurjannah Anugrah, Fira Anwar Anwar Anwar Anwar Anwar Ramli Anwar Ramli Aria Saputra Armiati Arsil Ainun Rahman Aslam, Annisa Paramaswary Asniwati Awalia, Nurilmi Ayu Afrilia Budianti, Hety Burhanuddin Chalid Imran Musa Chalid Imran Musa Darmayanti, Puput Amelia Dipoatmodjo, Tenri S.P Dipoatmodjo, Tenri S.P. Dwi Anugerah Lestari Musa Eli Rahmawati, Eli Fadelia, Regita Fadianti, Nurhas Fatwa, Nur Apriani Fausyah, Nur Fitriyah H., Mar'atul Hanafi, Anhar Ahmad Syah Hartini Hasbiah, Siti Hayati Hety Budiyanti Hety Budiyanti, Hety Ichwan Musa, Muhammad Idris, Abdi Akbar Ilma Wulansari Hasdiansa Indriani Agustina, Indriani Jamnur, Adrian Maulana Juliani Khairul, Nila Karmila Kasrianti Khairun Umrah Luthfiana, Andi Gita Aqilah M. Ikhwan Maulana Haeruddin Madina Maghfirah Sultan, Nurul Maisyaroh, Ummi Mansyur, Muthmainnah Marwah, Andi Maulana, M. Ikhwan Maulidsa Qadyannu Mujahidah, Najihul Mukarram, Hadratul Musa, Muh Ichwan Musa, Muhammad Ichwan Musfira, Nur Fauziah Natsir, Uhud Darmawan Ngabe Joyti, Devi Adnyaswari Nur Hidayah Nurqalby, Azzahrah Nursafitri Nursyahidah, Sumaya Nurul Amanda Nurul Fadilah, Nurul Nurul Fauziah pengelola, pengelola Pertiwi, Nabilah Rafiana A. S., Andi Besse Ramadhani, Gina Ramadhani, Khusnul Khatimah Putri Rauf, Deddy Ibrahim Risdayanti Idris Riska Romansyah Sahabuddin Ruma, Zainal Saiful Sapira, Amani Sahra Savitri, Ni Made Widya Serli Siti Hasbiah Syamsul, Ikhlazhizha Taufiq, Muhammad Azizil Tawe, Amiruddin Tenri Sayu Puspitaningsih Dipoatmojo Thoharoh, Muchibatut Vira Ayustina We Batary Pada Widhi Kurniawan, Agung Yand. S, Britny Zainal Ruma Zehroh, Halimatus Zulkarnaen, Muh. Faiq