Claim Missing Document
Check
Articles

Found 21 Documents
Search

PENGARUH KEPUTUSAN PENDANAAN DAN KEPUTUSAN DIVIDEN TERHADAP NILAI PERUSAHAAN (Studi Kasus Perusahaan yang Terdaftar di Jakarta Islamic Index) Rika Dwi Ayu Parmitasari; Zulfahmi Alwi
Jurnal Ilmiah Akuntansi Peradaban Vol 4 No 1 (2018)
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/jiap.v4i1.5162

Abstract

ABSTRAKNilai perusahaan merupakan hal yang penting bagi perusahaan yang ditentukan dari keputusan keuangan yang dibuat oleh pihak manajemen. Penelitian ini bertujuan untuk menganalisa pengaruh antara keputusan keuangan baik keputusan investasi, pendanaan dan dividen terhadap nilai perusahaan. Sampel yang digunakan adalah 12 perusahaan yang terdaftar di JII dengan periode waktu 2011 hingga 2014. Hasil analisis regresi berganda menunjukkan bahwa keputusan keuangan secara simultan memengaruhi nilai perusahaan. Keputusan investasi dan dividen memengaruhi nilai perusahaan secara positif. Sedangkan keputusan pendanaan memengaruhi nilai perusahaan secara negative.Kata kunci: investasi, pendanaan, dividen, nilai perusahaan ABSTRACTFirm value is essential for companies which are determined from financial decision made by the management. This research aims to analyze the influence of the financial decisions either investment decisions, funding decision or dividend decision to the value of the company. The samples were 12 companies listed in JII with the time period 2011 to 2014. The results of multiple regression analysis showed that the financial decisions simultaneously affect the value of the company. Investment decisions and dividend decisions positively affect the company's value. While the funding decisions negatively affect the company's value. Key Words: investment, financing, dividend, firm value
PENGARUH RETURN ON ASSET (ROA) DAN DEBT TO EQUITY RATIO (DER) TERHADAP HARGA SAHAM DENGAN KEBIJAKAN DIVIDEN SEBAGAI VARIABEL INTERVENING Lince Bulutoding; Rika Dwi Ayu Parmitasari; Muhammad Auliya’a Dahlan
Jurnal Ilmiah Akuntansi Peradaban Vol 4 No 2 (2018)
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/jiap.v4i2.6927

Abstract

ABSTRAKPenelitian ini bertujuan untuk menguji pengaruh return on asset dan debt to equity ratio terhadap harga saham melalui kebijakan dividen. Penelitian ini merupakan penelitian kuantitatif dengan pendekatan deskriptif dan inferensial. Populasi dalam penelitian ini adalah Seluruh Perusahaan yang terdaftar dalam Jakarta Islamic Index. Teknik pengambilan sampel menggunakan metode purposive sampling. Sampel di dalam penelitian ini sebanyak 13 perusahaan yang terdaftar terus menerus dari periode 2010-2016 dalam Jakarta Islamic Index.Data yang digunakan dalam penelitian merupakan data sekunder yang diambil dalam web resmi Bursa Efek Indonesia. Analisis data menggunakan analisis SEM PLS 3.0. dengan tujuan menguji pengaruh retun on asset (X1), debt to equity ratio (X2) dan Dividen Payout Ratio (Y1) terhadap harga saham (Y2).Hasil penelitian ini menunjukkan bahwa terdapat pengaruh yang signifikan antara Retun On Asset (ROA) terhadap harga saham. Begitupun Dividen Payout Ratio (DPR) berpengaruh signifikan terhadap harga saham. Berbeda dengan variabel sebelumnya, debt to equity ratio tidak berpengaruh terhadap harga sahamKata kunci :Harga Saham,Return On Asset, Debt To Equity Ratio, Dividen Payout Ratio ABSTRACT 1This study aims to examine the effect of return on assets and debt to equity ratio on stock prices through dividend policy. This research is a quantitative research with descriptive and inferential approaches. The population in this study are all companies listed in the Jakarta Islamic Index. The sampling technique uses purposive sampling method. The sample in this study was 13 companies registered continuously from the period 2010-2016 in the Jakarta Islamic Index.The data used in the study is secondary data taken on the official website of the Indonesia Stock Exchange. Data analysis using PLS 3.0 SEM analysis. with the aim of testing the effect of retun on assets (X1), debt to equity ratio (X2) and Dividend Payout Ratio (Y1) to stock prices (Y2).The results of this study indicate that there is a significant effect between Retun On Assets (ROA) on stock prices. Likewise Dividend Payout Ratio (DPR) has a significant effect on stock prices. Unlike the previous variable, debt to equity ratio does not affect stock prices Keywords: Stock Price, Return On Asset, Debt To Equity Ratio, Dividend Payout Ratio
HUBUNGAN ORGANISASI-INDIVIDU DAN RETENSI KARYAWAN Nurjannah; Ita Rukmanasari; Nurul Pratiwi; Rika Dwi Ayu Parmitasari; Alim Syariati
Iqtishaduna: Jurnal Ilmiah Mahasiswa Hukum Ekonomi Syariah Volume 5 Nomor 4 Juli 2024
Publisher : Jurusan Hukum Ekonomi Syariah Fakultas Syariah dan Hukum Uin Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/iqtishaduna.vi.48494

Abstract

Abstrak Organisasi dituntut bukan hanya merekrut karyawan yang memiliki kualitas yang baik, namun juga memperhatikan faktor-faktor yang dapat berpengaruh terhadap retensi dari karyawan, faktor utamanya adalah hubungan antara indivdu dan organisasi. Penelitian ini bertujuan untuk menguraikan hubugan antara individu dan organisasi, keteladanan nabi Muhammad saw. serta menguraikan retensi dalam organisasi. Penelitian ini termasuk penelitian kualitatif yakni library research, dengan menggunakan analisis deskriptif. Hasil penelitian menunjukkan bahwa hubungan antara individu dan organisasi adalah kontrak psikologis dan kepemilikan psikologis, sedangkan dalam organisasi Islam adalah kontrak psikologis Islam dan komitmen organisasi Islam. Kesesuaian antara nilai-nilai individu dan nilai-nilai organisasi disebut Person-organization fit (P-O Fit). Prinsip-prinsip The Celestial Management adalah sebuah pendekatan manajemen spiritual yang berpusat pada aturan syariat dan nilai ilahiyah yang sesuai dengan contoh Rasulullah dalam membangun sumber daya manusia. Manajemen menggunakan retensi karyawan untuk mempertahankan karyawan berbakat untuk jangka waktu tertentu. Sehingga jika perusahaan menciptakan retensi maka perlu memperhatikan hubungan individu dan organisasi. Kata Kunci: Individu, Organisasi, Person-organization fit, keteladanan, retensi   Abstract Organizations are required to not only recruit employees who have good quality, but also pay attention to factors that can influence employee retention, the main factor being the relationship between the individual and the organization. This research aims to describe the relationship between individuals and organizations, the example of the Prophet Muhammad saw. and outlines retention within the organization. This research includes qualitative research, namely library research, using descriptive analysis. The research results show that the relationship between individuals and organizations is a psychological contract and psychological ownership, whereas in Islamic organizations it is an Islamic psychological contract and Islamic organizational commitment. The match between individual values and organizational values is called Person-organization fit (P-O Fit). The principles of The Celestial Management are a spiritual management approach that is centered on sharia rules and divine values in accordance with the example of the Prophet in developing human resources. Management uses employee retention to retain talented employees for a certain period of time. So if a company creates retention it needs to pay attention to the relationship between individuals and organizations. Keywords: Individual, Organization, Person-Organization Fit, Exemplary, Retention
Community Asset Empowerment In Vietnam: Stakeholder Engagement, Networking And Partnerships Rika Dwi Ayu Parmitasari; Nurmiati Nurmiati; Eka Suhartini; Wahyudi Wahyudi
International Journal of Community Engagement and Development Vol. 2 No. 2 (2024): June : International Journal of Community Engagement and Development
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/ijced.v2i2.26

Abstract

The development of a country cannot be separated from the development of the community within that country. This study provides a practical model of the asset-based community development (ABCD) approach. A survey on community development in Vietnam is used as a basis for analysis to demonstrate the applicability of an integrated approach. The results of the research explain community vulnerability and a series of interrelated and multi-dimensional factors that contribute to poverty in the community. Research also shows the assets, capabilities, and activities of communities that enable them to cope and survive despite obstacles and disadvantages. The data also shows that the Asset Based for Community Development framework as part of integrated community driven development is a useful framework for understanding the strengths of vulnerable communities to plan and implement sustainable community development strategies..
URGENSI JOB ANALYSIS DALAM ORGANISASI ISLAM: PEMAHAMAN DAN IMPLEMENTASI NILAI-NILAI ISLAM DALAM MANAJEMEN SUMBER DAYA MANUSIA Kurniadi, Kurniadi; Hamzah Abd Rahim; Rika Dwi Ayu Parmitasari
Journal of Management and Innovation Entrepreneurship (JMIE) Vol. 1 No. 4 (2024): Juli
Publisher : Yayasan Nuraini Ibrahim Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59407/jmie.v1i4.923

Abstract

Penelitian ini bertujuan untuk menyoroti pentingnya job analysis dan elemen-elemen terkait, serta memberikan gambaran dalam perspektif Islam terkait organisasi, lingkungan kerja, dan evaluasi kerja. Metode yang digunakan adalah library research dengan memanfaatkan buku, artikel jurnal, dan website terkait. Hasil penelitian menunjukkan bahwa job analysis mendukung keberlanjutan organisasi dengan menempatkan individu yang sesuai pada posisi yang tepat, serta pentingnya perencanaan suksesi untuk mempersiapkan kandidat potensial. Dalam konteks perusahaan Islam, job analysis juga dapat mengintegrasikan nilai-nilai Islam sehingga pekerjaan tidak hanya menjadi tugas dunia tetapi juga bernilai ibadah. Kesimpulan, job analysis merupakan alat penting bagi perusahaan untuk memahami kebutuhan SDM dan memastikan kesesuaian individu dengan posisi kerja yang ada. Kata Kunci :  Job Analysis, Organisasi Islam, Manajemen Sumber Daya Manusia, Nilai-Nilai Islam, Pemahaman Islam
The Influence Of Transformational Leadership And Motivation On Work Engagement Of Civil Servants At UIN Alauddin Makassar Rika Dwi Ayu Parmitasari; Nurmiati Nurmiati
International Journal of Economics and Management Research Vol. 3 No. 2 (2024): August: International Journal of Economics and Management Research
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/ijemr.v3i2.219

Abstract

This research aims to determine the influence of transformational leadership and motivation on work engagement among civil servants at UIN Alauddin Makassar. Data collection by observation and distribution of questionnaires via Google Form to 155 civil servants. This research used quantitative methods, with the data analysis tool used was Smart-PLS. The results of this research showed that (1) transformational leadership has a positive and significant effect on work motivation, (2) transformational leadership has a positive and significant effect on work engagement, (3). Motivation has a positive and significant effect on the work engagement of civil servants at UIN Alauddin Makassar. These results showed that the transformational leadership style applied by the leaders of UIN Alauddin Makassar operates efficiently and effectively through exemplary methods. This method can increase strength as a component of employee work engagement.
ISLAMIC HUMAN RESOURCES MANAGEMENT AND PLANNING Sri Sutrismi; Aksal; Rika Dwi ayu Parmitasari; Alim Syariati
Iqtishaduna: Jurnal Ilmiah Mahasiswa Hukum Ekonomi Syariah Vol 6 No 3 (2025): April
Publisher : Jurusan Hukum Ekonomi Syariah Fakultas Syariah dan Hukum Uin Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/iqtishaduna.vi.54175

Abstract

Abstrak Ruang lingkup penelitian ini luas, mencakup landasan teoritis, aplikasi praktis, dan evaluasi praktik manajemen sumber daya manusia Islam, semua bertujuan untuk meningkatkan kinerja organisasi dan kesejahteraan karyawan sesuai dengan nilai-nilai Islam.berfokus pada peningkatan kinerja organisasi, memberikan panduan praktis bagi manajer, mengidentifikasi fungsi SDM utama, mengatasi kesenjangan literatur, dan mempromosikan kesejahteraan etis dan spiritual dalam organisasi. Tujuan ini secara kolektif bertujuan untuk memajukan bidang manajemen sumber daya manusia Islam.metode penelitian yang digunakan dalam penelitian ini berfokus pada tinjauan literatur yang secara kritis menganalisis dan mensintesis pengetahuan yang ada dalam manajemen sumber daya manusia Islam.hasil penelitian menunjukkan bahwa praktik HRM Islam, ketika diterapkan dengan benar, dapat mengarah pada peningkatan kinerja organisasi, kepuasan karyawan, dan keuntungan strategis di pasar. Namun, kurangnya pedoman yang jelas tetap menjadi penghalang signifikan untuk implementasi yang efektif. penelitian ini menggaris bawahi pentingnya mengintegrasikan prinsip-prinsip Islam ke dalam praktik manajemen sumber daya manusia, menyoroti perlunya perencanaan strategis dan pengembangan pedoman yang jelas untuk meningkatkan efektivitas HRM dalam organisasi Muslim. Kata Kunci: Islam, Sumber Daya Manusia Abstract The scope of this research is broad, covering theoretical foundations, practical applications, and evaluation of Islamic human resource management practices, all aimed at improving organizational performance and employee welfare in accordance with Islamic values. focuses on improving organizational performance, providing practical guidance for managers, identify key HR functions, address literature gaps, and promote ethical and spiritual well-being in organizations. These objectives collectively aim to advance the field of Islamic human resource management. The research method used in this study focuses on a literature review that critically analyzes and synthesizes existing knowledge in Islamic human resource management. The research results show that Islamic HRM practices, when implemented correctly, can lead to improved organizational performance, employee satisfaction, and strategic advantage in the marketplace. However, the lack of clear guidelines remains a significant barrier to effective implementation. This research underlines the importance of integrating Islamic principles into human resource management practices, highlighting the need for strategic planning and the development of clear guidelines to increase the effectiveness of HRM in Muslim organizations. Keywords: Islam, Human Resources Management.
Implications of the Use of Fintech Payment on Consumptive Behavior Sapsuha, Mubasysyyratul Ummah; Rika Dwi Ayu Parmitasari; Idris Parakkasi
ULIL ALBAB : Jurnal Ilmiah Multidisiplin Vol. 4 No. 3: Februari 2025
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/jim.v4i3.7673

Abstract

The development of digital technology, especially fintech payments, has significantly changed people's consumption behavior, especially among millennials and Gen-Z. This phenomenon is characterized by the increasing use of digital payment platforms such as e-wallets and mobile banking, which provide ease and convenience in transactions. The rapid growth of fintech payments can potentially affect the consumption patterns and financial management of the younger generation, so it is important to study it more deeply. This study aims to analyze the implications of the use of fintech payments on the consumptive behavior of the millennial and Gen-Z generations. The research method uses a qualitative approach with data collection techniques through the dissemination of questionnaires with the help of social media. The main findings revealed ease of use, usefulness, and external factors (social environment, technological innovation, and digital capabilities). Fintech payments have a dual impact on the consumptive behavior of millennials and Gen-Z. While this technology offers unprecedented convenience and efficiency, fintech payments also have the potential to encourage consumptive behavior. In the future, it is necessary to increase financial literacy and understanding of Islamic consumption principles, so that consumptive behavior can be overcome and controlled at reasonable and safe limits.
Islamic Social Enterprise at MSMEs in Makassar City: The Relationship Between Islamic Financial Literacy and Social Networks with Product Innovation as Moderating Variables Helda Rostiani; Amiruddin K; Rika Dwi Ayu Parmitasari
Al-Kharaj: Journal of Islamic Economic and Business Vol. 7 No. 4 (2025): All articles in this issue include authors from 3 countries of origin (Indonesi
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v7i4.8118

Abstract

This study aims to analyze the influence of Islamic financial literacy and social networks on Islamic social enterprises in MSEs in Makassar City, with product innovation as a moderating variable. The research questions address the extent to which Islamic financial literacy and social networks contribute to improving Islamic social enterprise practices, and whether product innovation can strengthen this relationship. The research method used was a quantitative approach with Structural Equation Modeling (SEM-PLS) analysis techniques. Data were collected through questionnaires distributed to 131 respondents, Sharia MSEs, in Makassar City. Validity and reliability tests, as well as hypothesis testing, were conducted to obtain comprehensive results. The results of the study indicate that Islamic Financial Literacy has a positive and significant effect on Islamic Social Enterprise, while Social Networks have no significant effect. Product Innovation is proven to have a significant direct effect on Islamic Social Enterprise, but does not moderate the relationship between Islamic Financial Literacy and Social Networks on Islamic Social Enterprise. This confirms that Islamic financial literacy is a key factor in strengthening Islamic Social Enterprise, while social networks will only provide benefits if they are built on sharia principles. The implication of this research is the need to improve Islamic financial literacy as the primary foundation for MSEs in building sustainable Islamic Social Enterprises. Social networks need to be strengthened with spiritual values and Islamic collaborative principles to better support social missions. Meanwhile, product innovation should be directed toward Sharia-based social innovations to better align with the goals of Islamic Social Enterprises.
Pengaruh Intellectual Capital, Social Responsibility Dan Islamic Social Reporting Terhadap Kinerja Keuangan Bank Umum Syariah Di Indonesia Yuni Safitri; Rika Dwi Ayu Parmitasari; Fauziah Bakhtiar
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 5 No. 1: November 2025
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v5i1.12044

Abstract

Penelitian ini bertujuan untuk menguji serta menganalisis pengaruh Intellectual Capital, Social Responsibility, dan Islamic Social Reporting terhadap kinerja keuangan pada Bank Umum Syariah di Indonesia. Dalam era persaingan industri perbankan yang semakin kompetitif, ketiga variabel tersebut diyakini memiliki peran penting dalam menciptakan nilai tambah dan memperkuat daya saing, khususnya pada lembaga keuangan yang berlandaskan prinsip syariah. Intellectual Capital, sebagai representasi aset tak berwujud seperti pengetahuan, keterampilan, dan inovasi, diyakini mampu meningkatkan efisiensi serta efektivitas perusahaan. Social Responsibility atau tanggung jawab sosial perusahaan, menjadi aspek penting dalam membangun kepercayaan publik dan citra positif. Sementara itu, Islamic Social Reporting merupakan bentuk transparansi dalam menyajikan laporan yang sesuai prinsip Islam. Penelitian ini menggunakan pendekatan kuantitatif dengan metode analisis regresi berganda. Data penelitian bersumber dari laporan tahunan dan laporan keberlanjutan Bank Umum Syariah yang terdaftar di Otoritas Jasa Keuangan selama periode 2019–2023. Sampel ditentukan dengan metode purposive sampling, sedangkan pengolahan data dilakukan menggunakan SPSS. Hasil penelitian menunjukkan bahwa Intellectual Capital berpengaruh positif signifikan terhadap kinerja keuangan, Social Responsibility juga berpengaruh positif, sedangkan Islamic Social Reporting justru berpengaruh negatif, kemungkinan karena kualitas pengungkapan yang belum optimal serta tingginya biaya implementasi yang belum berdampak langsung pada profitabilitas.