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ANALISIS PERBEDAAN RETURN DAN RISIKO DENGAN TANPA INCOME SMOOTHING PERUSAHAAN PERBANKAN BEI WILDA YANTI; DJAYANI NURDIN; CICI RIANTY BIDIN
Jurnal Ilmu Manajemen Universitas Tadulako (JIMUT) Vol 6, No 3 (2020): Jurnal Ilmu Manajemen Universitas Tadulako
Publisher : Universitas Tadulako

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22487/jimut.v6i3.207

Abstract

Income Smoothing merupakan praktik yang dilakukan oleh manajer perusahaan guna untuk mengurangi fluktuasi laba yang dilaporkan dan dapat memberi efek menguntungkan bagi penilaian kinerja manajer. Banyak peneliti percaya bahwa investor lebih cenderung menanamkan sahamnya pada perusahaan yang labanya relatif stabil karena untuk meminimalisir risiko saham. Penelitian ini dilakukan untuk melihat apakah terdapat perbedaan antara return dan risiko saham pada perusahaan perata laba dan bukan perata laba. Sampel dalam penelitian ini sebanyak 23 perusahaan perbankan yang terdaftar di Bursa Efek Indonesia periode 2012-2016 yang diambil menggunakan metode purposive sampling. Teknik analisis data yang digunakan yaitu regresi linear berganda dan mengunakan model indeks Eckel untuk mengetahui mana perusahaan yang melakukan perataan laba dan tidak melakukan perataan laba. Hasil penelitian ini menunjukkan bahwa tidak terdapat perbedaan secara signifikan antara return dan risiko saham pada perusahaan perata laba dan perusahaan bukan perata laba pada perusahaan perbankan yang terdaftar di Bursa Efek Indonesia (BEI).
ANALISIS TINGKAT KETAHANAN PANGAN RUMAH TANGGA PETANI PADI SAWAH TADAH HUJAN DI DESA PENGANDONAN DI KABUPATEN OGAN KOMERING ULU Wilda Yanti; endang lastinawati
JASEP Vol 7 No 1 (2021): JASEP : MEI 2021
Publisher : Program Studi Agribisnis Fakultas Pertanian Universitas Baturaja

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (275.797 KB) | DOI: 10.54895/jsp.v7i1.806

Abstract

Analysis of household food security level of rainfed lowland rice farmer in Penggendan Village District of Ogan Komering Ulu Regency is the largest food crop in Pengandonan sub district and majority of farmers in farming district are rice farmers. So that the rice crop in the village of production is the highest production. Rice-fed rice paddies are rice fields that only get water from rain water. Rainfed rice fields are usually in the rice field in the rainy season Ogan Komering Ulu District has a very large potential in agriculture in general food crops, especially that can be developed. The carrying capacity and and the land area of more than half the population work in the agricultural sector.Keywords: food security, rice, household
Pemanfaatan Karbon Aktif Kulit Kacang Tanah untuk Menurunkan Kadar Ion logam Ca2+ dan Mg2+ dalam Air: Utilization Peanut Shell Activated Carbon to Reduce Levels of Ca2+ and Mg2+ in Water Wilda Yanti; Husain Sosidi; Indriani; Prismawiryanti; Dwi Juli Puspitasari; Moh. Mirzan; Erwin Abdul Rahim; Nov Irmawati Inda
KOVALEN: Jurnal Riset Kimia Vol. 9 No. 2 (2023): August Edition
Publisher : Chemistry Department, Mathematics and Natural Science Faculty, Tadulako University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22487/kovalen.2023.v9.i2.16397

Abstract

Peanut shell has a high cellulose content as a carbon source which can be used as a basic ingredient for making activated charcoal. Research on peanut shells used as activated charcoal aims to determine the effect of contact time and pH on reducing levels of metal ions Ca2+ and Mg2+ in water. The research was conducted using contact time variables (30, 60, 90, 120, and 150 minutes) and pH (4, 5, 6, 7, and 8). Measurement of adsorbed metal levels was determined by using an Atomic Absorption Spectrophotometer (AAS). The research results obtained showed that variations in contact time could reduce Ca2+ levels by 77.46% -84.89% and Mg2+ by 86.88%-88.91%. Adsorbents with variations in pH can reduce Ca2+ levels by 63.48%-88.74% and Mg2+ by 90.35%-94.49%. The best conditions for the absorption of Ca2+ and Mg2+ ions were a contact time of 60 minutes and pH 4. The adsorbent was applied to reduce Ca2+ and Mg2+ levels in water with different hardness levels. The results of the analysis of water samples from two different locations had Ca2+ levels of 94.180 mg/L and 210.20 mg/L, while Mg2+ levels were 13.536 mg/L and 17.420 mg/L. The percentages of Ca2+ adsorption for the two samples were 96.19% and 77.08%, and the percentages of Mg2+ adsorption for the two samples were 21.16% and 10.63%. Carbon from peanut shells activated with sodium acetate has the potential to be used to reduce hardness in water.
UJI LANGSUNG DAN TIDAK LANGSUNG TEKNOLOGI DALAM MEMITIGASI RISIKO KREDIT PADA PERBANKAN SYARIAH DI INDONESIA L.M. Hasriadi; Wilda Yanti
Juremi: Jurnal Riset Ekonomi Vol. 5 No. 1: Juli 2025
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53625/juremi.v5i1.10763

Abstract

The objectives to be achieved in this study are: to determine and test the credit risk management system has a direct and indirect effect on credit portfolio quality, 2) to determine and test the credit risk management system has a direct and indirect effect on credit risk mitigation through credit portfolio quality, to know and test big data has a direct effect on credit portfolio quality, 3) to know and test artificial intelligence and machine learning has a direct and indirect effect on credit portfolio quality.4) to know and test the credit process automation has a direct and indirect effect on credit portfolio quality. ) identify and test the direct and indirect effect of credit process automation on credit portfolio quality, 5) identify and test the direct effect of credit portfolio quality on credit risk mitigation. Novelty. Focus on Credit Risk in Sharia Context, because credit risk has been widely studied in conventional banking, but the focus on Islamic banking with the principles of contracts, profit sharing, and sharia values makes this research specific and contextual. 3) Technology Integration as a Strategic Variable, Research method. This research uses Partial Lesquare (PLS). Using primary data, with a sample of 675. Research findings. This study found that all exogenous variables have a significant direct and indirect effect on endogenous variables, except artificial intelligence and machine learning which have a direct effect on credit risk mitigation. Conclusion. The results of this study can be concluded that of the 13 (thirteen) hypotheses proposed all have a positive and significant direct and indirect effect on Credit Portfolio Quality and Credit Risk Mitigation.
Pengaruh Kualitas Layanan costumer knowledge dan lokasi terhadap nasabah tabungan Wadiah pada PT. LKMS BMT Almabruk Batusangkar Wilda Yanti
Al-Hijrah: Journal of Islamic Economics And Banking Vol. 3 No. 1 (2025): Al-Hijrah: Journal of Islamic Economics and Banking
Publisher : Institut Agama Islam Sumatera Barat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55062/alhijrah.v3i1.848

Abstract

This research is a field research with a quantitative approach. The population in this study were 257 customers of PT. LKMS BMT Almabruk Batusangkar with a sample of 72 people. The data collection technique used questionnaires and surveys. The data analysis used was quantitative data analysis which means using numbers to analyze the data. The data obtained will be processed using SPSS version 22. The results of the study are that Customer Knowledge Service (X1) has a significant effect on Wadiah Savings Customers (Y) at PT. LKMS BMT Al-Mabruk Batusangkar. Customer Knowledge Service (X1) and Location (X2) have an effect on Wadiah Savings Customers (Y) at PT. LKMS Al-Mabruk Batusangkar. This is evidenced by the calculated F value of 23.543 with a significance of 0.000. This can be seen in the statistical table at a significance level of 0.05 with df 2 (number of variables - 1) = 1 and df 2 (n-k-1) or (72-3-1) = 68 with n being the number of data and k being the number of variables where the results obtained for the F table are 3.13. It can be concluded that the calculated F> F table (23,543> 3.13) and the significance <0.05, namely (0.00<0.05). This means that Customer Service Knowledge (X1) and Location (X2) together have an influence on Wadiah Savings Customers (Y).Services (X1) with Location (X2) together have an influence on Wadiah Savings Customers (Y).