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Analisis Pengaruh Dividen dan Debt-to-Equity Ratio Terhadap Nilai Perusahaan dengan Ukuran Perusahaan sebagai Moderasi Nelly Ervina; Riny; Muhammad Affar; Abdul Rosid; Adindah Novihartina Jafar
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 12 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v5i12.6003

Abstract

This research aims to find empirical evidence of the influence of dividends, debt to equity ratio on company value with company size as a moderating variable. The population of this research is primary consumer goods sector companies listed on the Indonesia Stock Exchange (BEI) during the 2019-2023 pandemic. Sample selection used a purposive sampling method and obtained 150 observation data from 70 manufacturing companies listed on the Indonesia Stock Exchange (BEI). The results of this research show that dividends and debt to equity to ratio have an influence on company value. Company size is able to moderate the relationship between dividends and debt to equity ratios on company value.
Analisis Pengaruh Risiko Bisnis, Risiko Keuangan, dan Risiko Pasar Terhadap Struktur Modal Siska Yuli Anita; Hugo Prasetyo Winotoatmojo; Bambang Sugeng Dwiyanto; Alfiana; Abdul Rosid
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 4 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i4.7622

Abstract

This study aims to analyze the effect of business risk, financial risk, and market risk on the capital structure of companies listed on the Indonesia Stock Exchange (IDX) for the period 2019-2023. The data used in this study are secondary data in the form of annual financial reports. The sampling technique used in this study is the purposive sampling method with the number of companies used as samples being 30 companies, but 14 companies that meet the criteria. The analysis method used in this study is multiple linear regression analysis using the Statistical Product and Service Solution (SPSS) program application. The results of this study indicate that business risk has no effect on capital structure. While financial risk and market risk affect capital structure.
PENGARUH PROFITABILITAS TERHADAP NILAI PERUSAHAAN DENGAN KEBIJAKAN DIVIDEN SEBAGAI VARIABEL INTERVENING: Pada Perusahaan Sub Sektor Otomotif Di Bursa Efek Indonesia Periode 2010-2020 Rosid, Abdul; Bahiroh, Eloh; Vedrikho, Reyhan
Jurnal Manajemen Retail Indonesia (JMARI) Vol. 3 No. 1 (2022): Jurnal Manajemen Retail Indonesia (JMARI)
Publisher : UNIVERSITAS RAHARJA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (251.906 KB) | DOI: 10.33050/jmari.v3i1.2165

Abstract

Tujuan penelitian untuk mengetahui pengaruh profitabilitas terhadap nilai perusahaan, sertamengetahui apakah kebijakan Dividen dapat memoderasi antara variable profitabiliats terhadapnilai perusahaan. Penelitain dilakukan pada perusahaan sub sector manufaktur yang terdapat diBEI dari tahu 2010-2020. Tehnik analisis data menggunakan analisis jalur dengan tes sobel.Kebijakan Dividen yang diproksikan oleh DPR dan nilai perusahaan yang diproksikan oleh PBVdihasilkan Uji Hipotesis DPR tidak terdapat pengaruh signifikan terhadap PBV. Profitabilitasyang diproksikan oleh ROA dan nilai perusahaan yang diproksikan oleh PBV pada hasil hipotesisProfitabilitas berpengaruh positif dan signifikan terhadap Nilai Perusahaan. Uji Sobel diperolehhasil Kebijakan Dividen tidak mampu memediasi hubungan antara Profitabilitas terhadap NilaiPerusahaan.
Pengelolaan Risiko Keuangan di Era Cryptocurrency: Pendekatan Komparatif terhadap Volatilitas Aset Digital dan Implikasinya bagi Portofolio Investasi Institusional Abdul Rosid
Journal of Economics, Management, and Accounting Vol 1 No 2 (2025): November: Scripta Economica: Journal of Economics, Management, and Accounting
Publisher : CV SCRIPTA INTELEKTUAL MANDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65310/qbhj4372

Abstract

The development of cryptocurrency as a highly volatile digital asset has changed the landscape of institutional investment risk management and created a need for a more adaptive risk management approach. This study aims to analyze the volatility, correlation, and downside risk of cryptocurrency compared to traditional assets, as well as evaluate the effectiveness of hedging strategies in institutional portfolios. Using a quantitative-comparative research method with historical data analysis for the 2020–2024 period, this study measures volatility, Value at Risk, Conditional Value at Risk, cross-asset correlations, and assesses the impact of cryptocurrency allocation on portfolio efficiency. The results show that cryptocurrencies have much higher volatility and tail risk than stocks, bonds, or gold, so the optimal allocation is a small portion, namely 3–5 percent. Hedging strategies such as futures, options, and dynamic hedging have been proven to reduce risk, but their effectiveness is greatly influenced by market conditions and liquidity. This study concludes that the integration of cryptocurrency into institutional portfolios is only feasible if supported by a strong risk management framework, real-time monitoring, and hedging strategies that are responsive to changes in volatility.
Pengaruh Penerimaan Sumber Daya Alam Dan Pajak Terhadap Pertumbuhan Ekonomi Indonesia Rosid, Abdul
PESHUM : Jurnal Pendidikan, Sosial dan Humaniora Vol. 5 No. 1: Desember 2025
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/peshum.v5i1.12601

Abstract

Penelitian ini menganalisis pengaruh penerimaan SDA dan pajak terhadap PDB Indonesia pada periode 2010-2024. Penelitian ini menggunakan pendekatan kuantitatif dengan data sekunder time series dari Badan Pusat Statistik (BPS) serta metode regresi linier berganda. Hasil uji asumsi klasik menunjukkan model penelitian bebas dari pelanggaran normalitas, multikolinearitas, autokorelasi, dan heteroskedastisitas. Uji parsial menemukan bahwa penerimaan SDA berpengaruh negatif dan signifikan terhadap pertumbuhan ekonomi, mendukung teori “kutukan sumber daya”. Sebaliknya, penerimaan pajak berpengaruh positif dan signifikan terhadap pertumbuhan ekonomi, sesuai teori fiskal Keynesian dan teori pertumbuhan endogen. Uji simultan membuktikan bahwa kedua variabel secara bersama-sama berpengaruh signifikan terhadap Produk Domestik Bruto harga konstan. Dengan nilai R-squared sebesar 0,95, hampir seluruh variasi pertumbuhan ekonomi dijelaskan oleh penerimaan SDA dan pajak. Penelitian ini menyimpulkan bahwa meskipun kedua sumber penerimaan berkontribusi terhadap pertumbuhan, kualitas pengelolaan penerimaan sangat menentukan dampaknya. Temuan ini menegaskan pentingnya memperkuat basis pajak, meningkatkan kepatuhan, dan mengarahkan penerimaan negara, terutama dari SDA, ke investasi produktif demi pertumbuhan ekonomi yang berkelanjutan.
Pengaruh Rasio Likuiditas Dan Rasio Solvabilitas Terhadap Kinerja Keuangan Abdul Rosid
Journal Of Economic Research Vol. 2 No. 1: Januari 2026
Publisher : CV ULIL ALBAB CORP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/joer.v2i1.34

Abstract

 Penelitian ini bertujuan untuk menganalisis pengaruh rasio likuiditas (CR) dan rasio solvabilitas (DER) terhadap kinerja keuangan (ROE) perusahaan industri tekstil dan garmen yang terdaftar di Bursa Efek Indonesia periode 2020–2024. Metode penelitian yang digunakan adalah kuantitatif asosiatif dengan pendekatan kausal, menggunakan data sekunder dari laporan keuangan tahunan yang berasal dari 18 perusahaan sebagai sampel yang dipilih secara purposive sampling dengan alat analisis SPSS versi 26. Teknik analisis yang digunakan adalah regresi linier berganda disertai uji asumsi klasik. Hasil penelitian menunjukkan nilai signifikansi sebesar 0,050 < 0,05 artinya bahwa secara parsial rasio likuiditas (CR) berpengaruh signifikan terhadap Kinerja keuangan (ROE), sedangkan rasio solvabilitas (DER) sebesar 0,000 < 0,05 artinya bahwa secara parsial rasio solvabilitas (DER) berpengaruh signifikan terhadap Kinerja keuangan (ROE). Secara simultan, kedua variabel independen berpengaruh signifikan terhadap kinerja keuangan. Temuan ini memberikan kontribusi pada pemahaman mengenai pentingnya struktur modal dalam meningkatkan profitabilitas perusahaan. Implikasi hasil ini dapat menjadi pertimbangan bagi manajemen dalam merancang strategi keuangan yang lebih efektif. Penelitian selanjutnya disarankan untuk memasukkan variabel lain seperti efisiensi operasional dan pertumbuhan penjualan guna memperluas analisis terhadap faktor-faktor yang memengaruhi kinerja keuangan.
Pengembangan Desa Wisata Berbasis Kearifan Lokal dan Ekonomi Kreatif: Pengabdian M Alit Suryawan; Adi Artino; Abdul Rosid; Ramadhani Kirana Putra; Afni Yeni
Jurnal Pengabdian Masyarakat dan Riset Pendidikan Vol. 4 No. 2 (2025): Jurnal Pengabdian Masyarakat dan Riset Pendidikan Volume 4 Nomor 2 (October 202
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jerkin.v4i2.3810

Abstract

This study aims to determine efforts to develop tourism villages based on local wisdom and the creative economy. The implementation of activities is carried out through several stages, including preparation, data collection, program planning, activity implementation and mentoring, development and implementation, monitoring and evaluation, and dissemination of results and program sustainability. The results of this activity indicate that the program for developing tourism villages based on local wisdom and the creative economy has succeeded in increasing community capacity, strengthening institutions, and fostering village economic growth. Through training and mentoring, communities gain skills in tourism destination management, digital promotion, and creative economic production based on local potential. The formation of Pokdarwis and creative economy groups creates synergy in developing independent, inclusive, and competitive tourism. In addition to producing various tourism products based on local culture and crafts, this program also fosters a sense of togetherness, awareness of environmental conservation, and pride in cultural identity. The economic impact is seen in increased income, the creation of new jobs, and the growth of a sustainable local economy.
GAMBARAN KOMUNIKASI INTERPERSONAL KEPALA SEKOLAH DALAM MENINGKATKAN KINERJA GURU DI UPTD SMPN SATAP 2 GANTAR Abdul Rosid; Dr. Dewi Cahyani, M.M.,M.Pd.; Dr. Moh. Ali, M.Pd.I.
Pendas : Jurnal Ilmiah Pendidikan Dasar Vol. 10 No. 04 (2025): Volume 10 No. 04 Desember 2025
Publisher : Program Studi Pendidikan Guru Sekolah Dasar FKIP Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jp.v10i04.39400

Abstract

This study aims to determine and analyze the influence of the principal's interpersonal communication on teacher performance at the UPTD SMPN Satu Atap 2 Gantar. A qualitative, descriptive approach was used. Data were obtained through in-depth interviews, observations, and documentation of the principal and teachers. The results indicate that the principal's interpersonal communication plays a crucial role in building harmonious working relationships, increasing motivation, and fostering a sense of responsibility for their duties. Principals who communicate openly, empathetically, and supportively have been shown to improve teacher performance in both lesson planning, lesson implementation, and assessment of learning outcomes. This study recommends that principals continue to develop their interpersonal communication skills within the context of participatory leadership.
Educational Values in the Novel Pukul Setengah Lima by Rintik Sedu Ikhwan, Wahid Khoirul; Rosid, Abdul; Karim, Muhammad Busyro; Setyawan, Arief
Literasi Nusantara Vol. 6 No. 1 (2026): November 2025- February 2026
Publisher : Yayasan Citra Dharma Cindekia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56480/9ty4bf40

Abstract

This study aims to describe the educational values embedded in the novel Pukul Setengah Lima by Rintik Sedu. The research employs a qualitative method with a narrative approach, as the data consist of literary narratives and textual descriptions that are analyzed in depth. The data source is the novel Pukul Setengah Lima, with data units in the form of words, phrases, sentences, and paragraphs relevant to the focus of the study. Data collection techniques include library research, close reading, and note-taking. Data analysis is conducted using an objective hermeneutic method to interpret textual meanings in a systematic and objective manner.The findings indicate that Pukul Setengah Lima contains various educational values, encompassing individual, social, and religious values. The identified individual values include patience, loyalty, honesty, sacrifice in love, filial piety, and compassion. Social values comprise mutual respect, openness, and a sense of family. Meanwhile, religious values include faith in God, belief in divine decree (qada and qadar), and the value of prayer. These educational values demonstrate that the novel is relevant as a medium for character education and can be utilized in language and literature learning. Therefore, this literary work has the potential to serve as an effective educational medium in strengthening educational values within academic contexts
Model dan Prinsip Sharing Economy: Perspektif Ekonomi Islam Abdul Rosid; Abdul Malik Hasyim; Muhammad Akbar Pamungkas; Iman Ahmad Gymnastiar
ULIL ALBAB : Jurnal Ilmiah Multidisiplin Vol. 5 No. 6: Mei 2026
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/jim.v5i6.16960

Abstract

Penelitian ini bertujuan untuk meneliti gagasan dan prinsip ekonomi berbagi dari perspektif ekonomi Islam, serta menilai peluang dan tantangannya. Metode yang digunakan dalam penelitian ini yakni pendekatan kualitatif berdasarkan tinjauan pustaka dari berbagai referensi ilmiah. Hasil penelitian ini menunjukkan bahwa ekonomi berbagi selaras dengan prinsip-prinsip ekonomi Islam, seperti keadilan, kerja sama (ta'awun), transparansi, dan kemanfaatan bersama (maslahah), dan dapat diimplementasikan melalui kontrak seperti ijarah dan musyarakah. Model ini juga berpotensi meningkatkan partisipasi ekonomi, memberdayakan usaha mikro, kecil, dan menengah (UMKM), dan menciptakan lapangan kerja. Namun, masih terdapat beberapa tantangan, termasuk kontrak yang tidak jelas, masalah perlindungan konsumen, dan kurangnya regulasi berbasis syariah. Oleh karena itu, ekonomi berbagi dapat berfungsi sebagai model ekonomi alternatif yang relevan dalam kerangka Islam, selama tetap berlandaskan prinsip-prinsip syariah.
Co-Authors Abdul Malik Hasyim Adindah Novihartina Jafar Afni Yeni Agung Budilaksono Ahmad Hariyadi, Ahmad Ahmad Rifai Ahmad Syauqi Albab Al Umar, Ahmad Ulil Alfiana Amil, Ahmad Jami’ul Amruddin, Amruddin Andi Naharuddin Halim Andinna Ananda Yusuff Anggun Wida Prawira Antono, Mixghan Norman Arief Budi Pratomo Arief Setyawan Ariesmansyah, Andre Arifin, Rifqi Khairul Artino, Adi Atep Jejen Aulia Rahmi Awaludin, Dipa Teruna Bachtiar, Alfan Bahiroh, Eloh Bambang Sugeng Dwiyanto Bernadetha Nadeak Cusyana, Silvi Reni Dadang Muhammad Hasyim Dinihayati, Erti Dr. Dewi Cahyani, M.M.,M.Pd. Eloh Bahiroh Febriani, Ika Fokky Fuad Hafizh R, Reva Handayani Handayani Hannan, Abd. Hartoto Hartoto Hartoto Henny Destiana Henny Noviany Hugo Prasetyo Winotoatmojo Ida I Dewa A Yayati Wilyadewi Ilhamiwati, Mega Iman Ahmad Gymnastiar Indah Kusumawati Inderawan P, Danang Irzan Soepriyadi Isabella, Astrid Aprica Jacomina Vonny Litamahuputty Judijanto , Loso Judijanto, Loso khusnul khotimah Lia Nurina Listian Indriyani Achmad Luthfiyyah, Melsa Nawal M. Zainil Meity. L. H. Lado Moh. Ali Muhammad Affar Muhammad Akbar Pamungkas Muhammad Busyro Karim, Muhammad Busyro Muhammad Erikko Abimayu Muhammadong Mustajab, Duta Mustofa, M. Zainil Nanci Yosepin Simbolon Nanda A, Desca Nasfi, Nasfi Nelly Ervina Novycha Auliafendri Nurhayati Nurhayati Pardomuan, Ferdian Pareira, Magdalena Sunarty Parinduri, Ramadha Yanti Priatna, Isep Amas Prihantini Prihantini Putranto, M. Dzaky Ramadhani Kirana Putra Ramson Rikson Maruwahal Sijabat Rano Karno Raykes Hinrich Tuerah Renika Hasibuan Retno Sundari riny Riris Ambarwati Rosada Yulianti Naulina Rubiyanto, Cahyo Wisnu Sari, Indaah Kumala Sattar Sattar, Sattar Siska Yuli Anita Siti Aisah Sofyan, Hady Sri Ndaru Arthawati Sugeng Siswondo Suharyati Suharyati Sumitro, Wilal Suparji Suparji Suryawan, M. Alit Susanti, Putu Herny Suseno Suseno Susy Rosyida Tri Siswantini Trijaya, M. Kurnia Tubagus, Munir Utami, Cahyaning Rini Utami, Sari Vedrikho, Reyhan Wahid Khoirul Ikhwan Wily Rachmat Kurnia Yayan Mulyana