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All Journal Wahana Riset Akuntansi Jurnal Kajian Manajemen Bisnis Sumatra Journal of Disaster, Geography and Geography Education Journal of Economic, Bussines and Accounting (COSTING) Dinamisia: Jurnal Pengabdian Kepada Masyarakat Economac: Jurnal Ilmiah Ilmu Ekonomi Journal of Case Reports in Dental Medicine Jurnal Inovasi Pendidikan Ekonomi Jurnal Informatika Ekonomi Bisnis Suluah Bendang: Jurnal Ilmiah Pengabdian Kepada Masyarakat Jurnal Ecogen Jurnal Kajian Manajemen dan Wirausaha Operations Management and Information System Studies Jurnal Ekonomika Dan Bisnis Journal of Community Service Jurnal Akuntansi Syariah (JAkSya) PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi e-Jurnal Apresiasi Ekonomi Financial Management Studies Jurnal Salingka Nagari Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Jurnal Akuntansi Syariah (JAkSya)
Abel Tasman
Universitas Negeri Padang
Humanities Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Engineering Health Professions Industrial & Manufacturing Engineering Social Sciences Other

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MILLENNIAL INVESTOR DECISION ANALYSIS AND ITS DETERMINANTS (AN ENDOGENEITY PERSPECTIVE) Abel Tasman; Fajri Adrianto; Mohamad Fany Alfarisi; Masyhuri Hamidi; Fajri Muharja
Jurnal Apresiasi Ekonomi Vol 11, No 2 (2023)
Publisher : Institut Teknologi dan Ilmu Sosial Khatulistiwa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31846/jae.v11i2.612

Abstract

This study aims to see 1) The effect of Financial Literacy on the investment decisions of the millennial generation in Padang City 2) The effect of Risk Perception on the investment decisions of the millennial generation in Padang City 3) This type of research is a comparative causal research (Causative). The sample in this study was 96 respondents who are the Millennial generation of Padang City with a purposive sampling method. The types of data in this study are primary data and secondary data. This study uses panel data regression analysis. The data collection technique used is a questionnaire. Instrument trials use validity and reliability tests. Prerequisite analysis tests carried out included normality tests, heteroscedasticity tests, and multicollinearity tests. The collected data was analyzed using SPSS version 20.0. This study also examines endogeneity by using financial literacy as an endogenous variable and risk perception as an instrument variable. The results of this study indicate 1) Financial Literacy has a significant positive effect on the investment decisions of the millennial generation in Padang City 2) Risk Perception has a positive but not significant effect on the investment decisions of the millennial generation in Padang City due to endogeneity
The influence of profitability, debt policy, and asset growth on company value 2014-2019 Rezki Farino Zen; Rahmiati; Abel Tasman
Financial Management Studies Vol. 1 No. 1 (2021): Financial Management Studies
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jkmk.v1i1.5

Abstract

Tujuan dari penelitian ini yaitu mengukur nilai perusahaan yang merupakan salah satu cara menilai kinerja fungsi manajemen yang sudah dilakukan. Nilai perusahaan menjadi daya tarik bagi investor dengan nilai perusahaan yang tinggi maka potensi perusahaan dalam memperoleh investor semakin tinggi karena investor percaya perusahaan dengan nilai perusahaan yang baik mempunyai prospek yang bagus. kebijakan yang akan di ambil oleh perusahaan akan mempengaruhi nilai perisahaan. Profitabilitas, kebijakan hutang dan pertumbuhan aset dapat di gunakan untuk meneliti tentang nilai perusahaan. Salah satu faktor yang sangat penting untuk mengukur nilai perusahaan adalah Profitabilitas karena investor dapat melihat langsung kinerja perusahaan melalui profitabilitas perusahaan. Kebijakan hutang merupakan kebijakan pendaan yang di peroleh perusahaan dari luar yang digunakan untuk mengembangkan dan meningkatkan operasional. Pertumbuhan aset didefinisikan sebagai selisih antara keseluruhan aset tahun ini di kurangi dengan keseluruhan aset tahun sebelumnya dibandingkan dengan keseluruhan aset tahun sebelumnya. Aset adalah kekayaan perusahaan baik dalam bentuk uang ataupun benda yang nyata yang diharapkan memberikan manfaat dikemudian hari.
The influence of corporate governance towards capital structure; Quality of Financial Reporting as mediating variabel Sinta Devita; Abel Tasman
Financial Management Studies Vol. 1 No. 2 (2021): Financial Management Studies
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jkmk.v1i2.12

Abstract

This research analized the influence of mediating the variable quality of financial reports on the relationship between corporate governance and capital structure. The object of this study is all manufacturing companies listed on the IDX in 2014-2018. The sample in this study was conducted by purposive sampling. This study uses SPSS version 24 path analysis. The results show that Corporate Governance has a significant effect on Capital Structure. Corporate Governance has a significant effect on the Quality of Financial Reporting, whereas the Quality of Financial Reporting has no significant effect on Capital Structure and the Quality of Financial Reporting does not mediate the effect of Corporate Governance on the capital Structure.
Comparative analysis of the performance of the Indonesian and Malaysian islamic capital markets during the COVID-19 pandemic Rina ASnita Rina ASnita; Abel Tasman
Financial Management Studies Vol. 2 No. 2 (2022): Financial Management Studies
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jkmk.v2i2.62

Abstract

The purpose of the study is to analyze of the Indonesian and Malaysian Islamic capital market during the COVID-19 pandemic using the Sharpe, Treynor and Jensen index models. The type of this research is comparative descriptive. The population in this study are all Indonesian and Malaysian Islamic capital market indexes listed on BEI and BM in 2020. Based on the sampling technique, namely purposive sampling the samples in this study were JII and JII 70 as well as FBMS and FBMHS. The results on this study are the differences in performance between the Indonesian and Malaysian Islamic capital markets measured using the Sharpe and Treynor indexes, While if measured using the Jensen index, the results show that there is no difference in performance between the Indonesian and Malaysian Islamic capital markets in 2020.
Effect of Financial Knowledge and Locus Of Control on Personal Financial Management Behavior with Financial Literacy as Mediator Variable Syafrina Syafrina; Abel Tasman
Financial Management Studies Vol. 2 No. 3 (2022): Financial Management Studies
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jkmk.v2i3.122

Abstract

This study aims to analyze the effect of: (1) Financial Knowledge and (2) Internal Locus of Control on Personal Financial Management Behavior with Financial Literacy as a Mediator Variable. The population used is all students of Generation Z Strata 1 who are actively studying at Padang State University, amounting to 31,553 people. The sampling technique of this study used the Cluster Random Sampling technique with a total sample of 335 people. This study uses primary data and secondary data. The data analysis method used is Structural Equation Modeling (SEM) using SmartPLS version 3.3. The results of this study show that (1) Financial Knowledge and Internal Locus of Control have a positive and significant effect on Financial Literacy (2) Financial Knowledge and Internal Locus of Control have a positive and significant effect on Personal Financial Management Behavior (3) Financial Literacy has a positive and significant effect on significant effect on Personal Financial Management Behavior (4) Financial Knowledge and Internal Locus of Control have a positive and significant effect on Personal Financial Management Behavior with Financial Literacy as a Mediator Variable, in Generation Z students at Padang State University.
Effect of Ownership Structure, Investment Opportunity and Debt Policy on Dividend Policy Nadya Alessya; Abel Tasman
Financial Management Studies Vol. 2 No. 4 (2022): Financial Management Studies
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jkmk.v2i4.125

Abstract

The purpose of this study was to analyze the effect of ownership structure, investment opportunities and debt policy on dividend policy in the LQ 45 companies of the Indonesian Stock Exchange in 2017-2020. The population in this study was composed of companies belonging to the LQ 45 group of the Indonesian exchange with a total sample of 30 companies that were consistent in the LQ 45 group of the Indonesian exchange over the period 2017-2020. The analysis technique used is panel data regression using Eviews 9.0. The results of this study indicate that the management of real estate, institutional real estate and investment opportunities have a significant effect on dividend policy, while debt policy has no significant effect on dividend policy..
Nura, Megi Hedian The Role Of Corporate Social Responsibility (CSR) In Mediate The Effect Of Corporate Governance (CG) On Financial Performance: PERAN CORPORATE SOCIAL RESPONSIBILITY (CSR) DALAM MEMEDIASI PENGARUH CORPORATE GOVERNANCE (CG) TERHADAP KINERJA KEUANGAN Megi Megi Hedian Nura; Abel Tasman
Financial Management Studies Vol. 3 No. 2 (2023): Financial Management Studies
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jkmk.v3i2.150

Abstract

This study aims to analyze the effect of (1) Corporate Governance on Corporate Social Responsibility, (2) Corporate Governance on Financial Performance, (3) Corporate Social Responsibility on Financial Performance, (4) Corporate Social Responsibility (CSR) has a role in mediating the relationship between Corporate Governance (CG) on Financial Performance listed on the Indonesia Stock Exchange in 2015-2021. Sample of 26 companies was obtained with 182 observational data for each variable. Structural Equation Modeling (SEM) Assumptions Test Method using the Amos 22 program. The results of this study conclude that (1) Corporate Governance (CG) has an influence and is significant on Corporate Social Responsibility (CSR) (2) Corporate Governance (CG) has an influence and is significant on financial performance, (3) Corporate Social Responsibility (CSR) has significant and significant effect on Financial Performance, and (4) Corporate Social Responsibility (CSR) has a role of mediating the relationship between Corporate Governance (CG) on Financial Performance.
Pengaruh Kebijakan Deviden, Ukuran Perusahaan dan Kebijakan Hutang Terhadap Nilai Perusahaan Yang Tergabung Dalam Jakarta Islamic Indeks di Bursa Efek Indonesia Tahun 2014-2018 Oktia Gusti; Abel Tasman
Jurnal Salingka Nagari Vol 2 No 1 (2023): Jurnal Salingka Nagari
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jsn.v2i1.90

Abstract

This study aims to analyze : The effect of dividend policy, firm size and debt policy on the firm value in the Jakarta Islamic Index on the Indonesia Stock Exchange (Bursa Efek Indonesia : BEI) in 2014-2018, The effect of dividend policy on the firm value in Jakarta Islamic Index on the IDX in 2014-2018, The effect of firm size on the firm value in Jakarta Islamic Index on the IDX in 2014-2018, The effect of debt policy on the firm value in Jakarta Islamic Index on the IDX in 2014-2018. The Population in this study are companies that are members of the Jakarta Islamic Index on the Indonesia Stock Exchange in 2014-2018. The sample in this study were 12 companies that were determined by the purposive sampling method. The result show that: dividend policy, firm size and debt policy have a significant effect on firm value at companies, dividend policy has a significant positive effect on firm value at companies, firm size has a significant negative effect on firm value in companies, debt policy has a significant positive effect on firm value in companies. In this study, it is suggested that companies should be more careful in using corporate debt so that the company value is more stable and shows the best value.
Pengaruh Ukuran Perusahaan dan Financial Leverage Terhadap Praktik Income Smooting Pada Ukuran Indeks LQ45 Yang Terdaftar Dalam BE Tahun 2013-2017 Yudi Suci Mulia; Abel Tasman
Jurnal Salingka Nagari Vol 2 No 1 (2023): Jurnal Salingka Nagari
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jsn.v2i1.93

Abstract

The financial statements of go public companies are an important part to support movements in the capital market. The income statement is one of the important components in the financial statements. Management is required to be able to generate stable profits every year. The capital market prefers companies with stable profits to fluctuating profits. Income smoothing is one of the practices carried out by management to reduce excessive fluctuations in earnings. Income smoothing can be measured using the eckel index by comparing the variation in earnings with income. This study will examine whether firm size and financial leverage affect companies to practice income smoothing. Research data is secondary data and samples were taken using purposive sampling method. The sample consists of 21 companies that are members of the LQ45 index from 2013-2017 with a total sample of 105. This study uses a logistic regression research model because the dependent variable is a dummy variable. The results of the study reveal that 2 independent variables simultaneously have a significant effect on the practice of income smoothing. Partially, firm size and financial leverage have no significant effect on income smoothing practices.
The Effect of Financial Ratios, Corporate Governance, and Macroeconomics on Financial Distress in Tourism Industry Service Companies Listed on the Indonesia Stock Exchange Mulia Putri, Cika; Tasman, Abel
Financial Management Studies Vol. 3 No. 3 (2023): Financial Management Studies
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jkmk.v3i3.166

Abstract

This study aims to analyze the effect of (1) profitability on financial distress, (2) liquidity on financial distress, (3) leverage on financial distress, (4) gender diversity on financial distress, (5) institutional ownership on financial distress, (6) ) inflation on financial distress, (7) interest rates on the financial distress of tourism industry service companies listed on the Indonesia Stock Exchange before and during the Covid-19 Pandemic. While the sample in this study was determined using the purposive sampling method, namely tourism industry service companies with data prior to the Covid-19 Pandemic for six consecutive years from 2014-2019 so that a total sample of 18 companies was obtained with 108 observational data and data during the Covid Pandemic. -19 for two consecutive years from 2020-2021 so that a total sample of 18 companies was obtained with 144 observational data. The analytical method used is the logistic regression method using the IBM SPSS Statistics 25 program. The results of this study concluded before the Covid-19 Pandemic that (1) profitability as measured by ROE had a significant negative effect on financial distress, (2) liquidity as measured by CR was negative and did not have a significant effect on financial distress, (3) leverage as measured with DER having a significant negative effect on financial distress, (4) gender diversity is negative and has no significant effect on financial distress, (5) institutional ownership is positive and has no significant effect on financial distress, (6) inflation is negative and has no significant effect on financial distress, (7) positive interest rates and no significant effect on financial distress. While the results of research during the Covid-19 Pandemic concluded that (1) profitability as measured by ROE had a significant negative effect on financial distress, (2) liquidity as measured by CR had a significant negative effect on financial distress, (3) leverage as measured by DER negative and has no significant effect on financial distress, (4) gender diversity has a positive and no significant effect on financial distress, (5) institutional ownership has a significant positive effect on financial distress, (6) inflation has a significant negative effect on financial distress, (7) ethnicity positive interest and no significant effect on financial distress.
Co-Authors Alfarisi, Mohamad Fany Arief Maulana Ariestiana, Yossi Y. Asgara, Yelli Fitri Aulia Agusatria Charoline Cheisviyanny Dewi Mutia Dini Novalia Dwi Fitrian Armazura Efendi, Deny Ari Elfira, Gita Elvi Rahmi Erni Masdupi Erni Putri Ayu Fahmy, Rahmi Fajri Adrianto Faradila Suyanto Hafiz Rahman Halmawati, Halmawati Helfia Edial Hendri Andi Mesta Husnil Khatimah I Gusti Bagus Wiksuana Indrayeni, Wiwik Indriana Rezkia Putri Joni Saputra Ma'ruf Ma'ruf Marwan Marwan Masyhuri Hamidi, Masyhuri Maylani Wulandari Megawati Megawati Megi Megi Hedian Nura Melita Sylvyana, Melita Meylandariska Mohamad Fany Alfarisi MUHARJA, FAJRI Mulia Putri, Cika Muthia Roza Linda, Muthia Roza Nadya Alessya Nayang Helmayunita Nurul Husna Nurzahra Suardi Oktari, Indria Oktia Gusti Putri Ayu Gustia Ningrum Putri Utami Putria D Sari Rahmiati Ramadhanti, Fauziah Ratna Wilis Rezki Farino Zen Rida Rahim Rina ASnita Rina ASnita Rose Rahmidani Rosyeni Rasyid Serly, Vanica Shelly Indriastuty Simanjorang, R. Mahdalena Sinta Devita Surya Herleni Susi Evanita syafrina syafrina Syamwil, Syamwil Syukri Lukman Tafdil Husni Timuria, Ika Putriana Tri Kurniawati Tri Kurniawati, Tri Tri Nova Ningsih Yanuarta RE, Ramel Yola Amanda Yola Yolanda Yolandafitri Zulvia Yudi Suci Mulia Yudi Suci Mulia Yuki Fitria Yulfa, Arie Yunia Safitri Zahra Latifah Hanum