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All Journal Distribusi Owner : Riset dan Jurnal Akuntansi JMM UNRAM (Jurnal Magister Manajemen Universitas Mataram) Satwika : Kajian Ilmu Budaya dan Perubahan Sosial GANEC SWARA Jurnal Penelitian Pendidikan Indonesia
Burhanudin Burhanudin
Dosen Di Jurusan Manajemen Fakultas Ekonomi Dan Bisnis Universitas Mataram
Agriculture, Biological Sciences & Forestry Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Social Sciences Other

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PENGARUH PROFITABILITAS TERHADAP NILAI PERUSAHAAN DENGAN CORPORATE SOCIAL RESPONSIBILITY SEBAGAI VARIABEL MODERATING PADA PERUSAHAAN SUB SEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2015-2018 H. BURHANUDIN; MUHDIN MUHDIN; LUTFIATUN NISA
GANEC SWARA Vol 14, No 2 (2020): September 2020
Publisher : Universitas Mahasaraswati Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35327/gara.v14i2.146

Abstract

This research conducted trough to examine the profitability influence toward company value with corporate social responsibility as moderating variable in sub sector company food and drink which listed at BEI period in 2015-2018, This is associative research with the aim is to find out the influence of or also the relation between two variables or more the sample were received trough sampling purposive technique and were obtained 12 samples with the research period 2015-2018 while data analysis method use panel data regression analysis by eviews 9  program. Research result shows that profitability variable (ROE) have a positive influenced and significant  toward value of sub sector company food and drink which listed at BEI period 2015-2018 and variable corporate social responsibility (CSD) is able to moderate the profitability influenced toward value of sector company food and drink which listed at BEI period 2015-2018.The management recommendation to the sub sector company food and drink is should they  more consider of  the return on equity (ROE) factor and corporate social responsibility (CSD) to increase the company value.
ANALISIS TINGKAT KEPUASAN MAHASISWA TERHADAP KUALITAS PELAYANAN PENDIDIKAN DI FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS MATARAM Burhanudin Burhanudin; Akhmad Saufi
Distribusi - Journal of Management and Business Vol. 5 No. 2 (2017): Distribusi, September 2017
Publisher : Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/distribusi.v5i2.18

Abstract

Abstak Penelitian ini bertujuan untuk mengetahui persepsi  mahasiswa tentang kinerja dan harapan atas pelayanan pendidikan serta mengukur tingkat  kepuasan mahasiswa terhadap pelayanan pendidikan di Fakultas Ekonomi dan Bisnis Universitas Mataram. Jenis penelitian yang digunakan adalah penelitian deskriptif. Metode pengumpulan data yang digunakan adalah metode wawancara menggunakan kuesioner. Populasi adalah semua mahasiswa Fakultas Ekonomi dan Bisnis yang masih aktif sebanyak 3.524  orang, dipilih 150 responden sebagai sampel berdasarkan pertimbangan kemudahan (convenience sampling).  Variabel pelayanan pendidikan dalam penelitian ini terdiri atas lima dimensi yaitu Reliabilitas,  daya tanggap, jaminan, empati, dan bukti fisik, yang selanjutnya dijabarkan menjadi 44 indikator.Hasil penelitian menunjukkan sebagian besar mahasiswa (67%) meyatakan bahwa pelayanan pendidikan FEB Unram sudah baik. Pelayanan pendidikan di FEB Unram  memiliki skore rata-rata kinerja sebesar 3,84. Jika dihubungkan antara kinerja dan harapan pelayanan pendidikan pada FEB Unram menunjukkan bahwa tingkat pencapaian harapan pelayanan pendidikan masih di bawah 100% yaitu sebesar 84,5%. Hal ini berarti mahasiswa masih tidak puas atas pelayanan pendidikan FEB Unram. Berdasarkan Diagram Kartesius diperoleh bahwa pelayanan pendidikan FEB Unram kecendrungan berada pada kuadran 2 (dua), yang bermakna semua unsur pelayanan pendidikan harus tetap dipertahankan.
PROFITABILITAS STRATEGI KONTRARIAN DI BURSA EFEK INDONESIA Burhanudin Burhanudin; I Gede Mandra; Laila Wardani
JMM UNRAM - MASTER OF MANAGEMENT JOURNAL Vol. 10 No. 2 (2021): JMM Juni 2021
Publisher : Master of Management, Mataram University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1021.968 KB) | DOI: 10.29303/jmm.v10i2.657

Abstract

The efficient market hypothesis implies that no investor can get an abnormal return. This hypothesis has become a research topic that many researchers refer to. However, this hypothesis is strongly refuted after the discovery of several anomalies that are inconsistent with the efficient market hypothesis. One of them was found by De Bondt and Thaler (1985), that stock prices have a certain tendency, namely that stocks that perform well in one period will become stocks that perform poorly in the next period. Vice versa. This phenomenon is called overreaction or overreaction. These findings motivated further researchers to apply contrarian strategies to gain an advantage when there was an overreaction. This research is a study that is intended to obtain evidence of the ability of contrarian strategies in obtaining abnormal returns. This study aims to analyze the occurrence of overreaction on stocks on the Indonesia Stock Exchange and to analyze the advantages of implementing a contrarian strategy for investors. This research was conducted at companies listed on the Indonesia Stock Exchange. The companies selected were 100 companies with the most active transactions during 2019. From the results of data analysis, it can be concluded that there was a price reversal for the shares listed on the Indonesia Stock Exchange. This result is quite strong because it has been tested for up to 4 weeks. Despite the price reversal, the contrarian strategy was not able to generate significant returns for investors.Keywords :contrarian strategy, abnormal return, overreaction  
PENGARUH KEPUTUSAN INVESTASI DAN KEPUTUSAN PENDANAAN TERHADAP PROFITABILITAS DAN NILAI PERUSAHAAN PADA LQ-45 Nika Ardila; Nur Aida Arifah Tara; Burhanudin Burhanudin
JMM UNRAM - MASTER OF MANAGEMENT JOURNAL Vol. 10 No. 4 (2021): JMM November 2021
Publisher : Master of Management, Mataram University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1229.168 KB) | DOI: 10.29303/jmm.v10i4.673

Abstract

This study aims to examine the effect of investment and funding decisions on firm value with profitability as a mediating variable in companies included in the LQ45 index for the 2015-2019 period. The results on the t test show that the positive investment decision is not significant to profitability. The funding decision is negative and not significant to profitability. Investment decisions are positive and significant to firm value while negative funding decisions are not significant to firm value. Profitability is positive and significant to firm value. The results of the mediation test show that profitability is not able to mediate the effect of investment decisions and funding decisions on firm value.Keywords:Keputusan Investasi, Keputusan Pendanaan, Profitabilitas, Nilai Perusahaan
PENGARUH PANDEMI COVID-19 TERHADAP KEBIJAKAN MANAJEMEN KEUANGAN DAN NILAI PERUSAHAAN LQ45 YANG TERDAFTAR DI BURSA EFEK INDONESIA Burhanudin Burhanudin; Sri Darwini; Laila Wardani
JMM UNRAM - MASTER OF MANAGEMENT JOURNAL Vol. 11 No. 1 (2022): JMM Februari 2022
Publisher : Master of Management, Mataram University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1123.792 KB) | DOI: 10.29303/jmm.v11i1.707

Abstract

The impact of the Covid-19 pandemic was not only felt in the field of health, but also had an impact on the economy. This research aims to find out the difference between Funding Policy (DAR), Investment Policy (FAR), Dividend Policy (DPR) and company value (Tobin's Q) before and during the Covid-19 pandemic in LQ 45 Companies listed on IDX. The results showed that there was no significant difference in DAR, FAR, DPR and Tobin's Q before and during the Covid-19 pandemic in the LQ 45 Company listed on the IDX. Before covid 19 DAR and DPR had a positive and significant effect on Tobin's Q. While during covod 19 only dpr had a positive and significant effect on Tobin's Q LQ 45 company registered with idx. Keywords: Covid-19 Pandemi, Financing Policy, Investment Policy, Dividend Policy and Corporate Value
PENGARUH RETURN ON ASSET, BETA, DIVIDEND PAYOUT RATIO DAN TOTAL ASSET TURN OVER TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2015-2020 Dwi Putri Wilujeng; Budi Santoso; Burhanudin Burhanudin
JMM UNRAM - MASTER OF MANAGEMENT JOURNAL Vol. 12 No. 2 (2023): JMM Mei 2023
Publisher : Master of Management, Mataram University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jmm.v12i2.776

Abstract

The purpose of this study is to examine the effect of Return On Asset, Beta, Dividend Payout Ratio and Total Asset Turn Over on the value of companies listed on the Indonesia Stock Exchange for the 2015-2020 period. This research is a quantitative research that is associative. Sampling is carried out using purposive sampling techniques. This study used a sample of 28 companies from 195 manufacturing companies listed on the Indonesia Stock Exchange for the 2015-2020 period, so that the total observation in this research material was multiple linear regression analysis using Eviews version 12. The results of this study show that return on assets has a positive but not significant effect and total asset turn over has a negative but not significant effect on the value of the company. While beta and dividend payout ratio show a positive and significant influence on the value of the company. For further research, researchers are expected to expand the research object of Indonesian stock market business midwives so that they can add more diverse research variables.  
The influence of agile leadership, motivation of entrepreneurial, and organizational culture on the Performance of Creative Economy MSMEs on Lombok Island Santi Nururly; Burhanudin Burhanudin; Djoko Suprayetno; Siti Sriningsih
JPPI (Jurnal Penelitian Pendidikan Indonesia) Vol. 10 No. 2 (2024): JPPI (Jurnal Penelitian Pendidikan Indonesia)
Publisher : Indonesian Institute for Counseling, Education and Theraphy (IICET)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29210/020243155

Abstract

The Covid-19 pandemic has encouraged efforts to recover the national economy through the MSME sector, which is important for the economy. This sector, while vital, has also been negatively affected by the pandemic. In a difficult economic situation, special attention to MSMEs is important because internal and external factors affect business performance. In addition, adaptability (agility) and entrepreneurial motivation also have a significant role in facing this challenge. The purpose of this study is to determine the relationship between Agile leadership, motivation of entrepreneurial, and organizational culture on the performance of creative economy MSMEs on Lombok Island. The study used quantitative methods by taking respondents from entrepreneurs or owners of creative economy MSMEs, especially food and baverage (culinary). The output produced is the National Journal with ISSN and teaching materials that enrich entrepreneurship learning materials and human resources.
Unveiling cultural values and pedagogical insights through the terminologies of the Sasak Kepaten tradition Saadilah Husni; Mahsun Mahsun; Burhanudin Burhanudin; Aswandikari Aswandikari; Saharudin Saharudin
Satwika : Kajian Ilmu Budaya dan Perubahan Sosial Vol. 9 No. 2 (2025): October
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/satwika.v9i2.42529

Abstract

This study explores the ritual language system in the kepaten tradition of the Sasak community from the perspective of anthropological linguistics. It aims to identify the linguistic forms, cultural meanings, and value systems embedded in death ritual expressions. Language in this context is viewed not merely as a communicative tool but as a symbolic mechanism that structures social, spiritual, and moral behavior. Employing a qualitative–descriptive method through observation, interviews, and documentation, the research collected ritual lexicons analyzed using HBB, HBS, and HBSP techniques to construct taxonomies and semantic domains across three main stages: nyiepan ‘pre-burial’, nguburan ‘burial’, and suwahan ‘post-burial’. The findings reveal that each linguistic form conveys not only lexical meaning but also a triadic value system connecting human–human, human–nature, and human–God relationships. These values form the foundation of what this study terms language as moral ecology—a linguistic system that regulates ethical conduct and sustains communal harmony. From a pedagogical standpoint, the kepaten lexicons provide culturally grounded learning materials that can nurture solidarity, spirituality, and ecological care in character education. Overall, the study enriches anthropological linguistics by positioning ritual discourse as both a moral–ecological practice and a model for heritage-based pedagogy rooted in Sasak cultural wisdom.   Penelitian ini mengkaji sistem bahasa ritual dalam tradisi kepaten masyarakat Sasak melalui perspektif linguistik antropologis. Tujuannya adalah untuk mengidentifikasi bentuk-bentuk lingual, makna budaya, dan sistem nilai yang terkandung dalam tuturan ritual kematian. Bahasa dalam konteks ini tidak dipandang semata sebagai alat komunikasi, melainkan sebagai mekanisme simbolik yang menstrukturkan perilaku sosial, spiritual, dan moral masyarakat. Dengan menggunakan metode kualitatif-deskriptif melalui observasi, wawancara, dan dokumentasi, penelitian ini menghimpun leksikon ritual yang dianalisis menggunakan teknik HBB, HBS, dan HBSP untuk membangun taksonomi dan domain semantik pada tiga tahap utama: nyiepan ‘pra-pemakaman’, nguburan ‘pemakaman’, dan suwahan ‘pasca-pemakaman’. Temuan penelitian menunjukkan bahwa setiap bentuk lingual tidak hanya memuat makna leksikal, tetapi juga merepresentasikan sistem nilai triadik yang menghubungkan relasi manusia dengan sesama, manusia dengan alam, dan manusia dengan Tuhan. Nilai-nilai ini menjadi dasar dari konsep bahasa sebagai ekologi moral (language as moral ecology), yaitu sistem linguistik yang menata perilaku etis dan menjaga keharmonisan sosial. Dari sudut pandang pedagogis, leksikon kepaten dapat dijadikan sumber pembelajaran berbasis budaya yang menumbuhkan solidaritas, religiusitas, dan kepedulian ekologis dalam pendidikan karakter. Secara keseluruhan, penelitian ini memperkaya kajian linguistik antropologis dengan menempatkan wacana ritual sebagai praktik moral-ekologis sekaligus model pedagogi berbasis kearifan lokal masyarakat Sasak.
Dinamika Kebijakan Dividen Pasca-Pandemi: Studi Empiris pada Perusahaan Manufaktur di Indonesia Dessy Arisanti; Burhanudin Burhanudin
Owner : Riset dan Jurnal Akuntansi Vol. 10 No. 1 (2026): Article Research January 2026
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v10i1.2942

Abstract

This study examines the dynamics of dividend policy in manufacturing companies listed on the Indonesia Stock Exchange during the post-pandemic period of 2020–2024. Using panel data regression analysis, 40 manufacturing firms were selected through purposive sampling and analyzed using Eviews 12 software. Empirical evidence on corporate dividend policy behaviour in the post-pandemic period, particularly in developing countries, is still limited and shows inconsistent results. The results show that leverage and profitability have a negative and significant effect on dividend policy. This finding contradicts the signalling theory perspective and is important because it indicates that in the post-pandemic period, manufacturing companies in Indonesia prioritise profit retention to strengthen financial resilience and support reinvestment rather than using dividends as a performance signal. Furthermore, the negative and significant influence of leverage indicates that the higher a company's dependence on debt-based financing, the more limited its ability to distribute dividends to shareholders. Meanwhile, collateral assets, free cash flow, and investment opportunity set did not show a significant influence. The main contribution of this study lies in confirming that the relationship between profitability and dividend policy is contextual and not universal, especially in post-crisis emerging markets. In practical terms, the results of this study have implications for investor and company managers in evaluating the sustainability of dividends in uncertain economic conditions.
Literasi Keuangan sebagai Moderator Pelemah: Bukti Empiris Program Kredit Usaha Rakyat pada UMKM Kota Mataram Ismayadi Armansyah; Burhanudin Burhanudin; Nila Rahayu
Owner : Riset dan Jurnal Akuntansi Vol. 10 No. 2 (2026): Artikel Research April 2026
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v10i2.3247

Abstract

MSMEs are still burdened by limited access to capital and suboptimal financial performance. The People's Business Credit (KUR) program is seen as a policy solution, but evidence of its utilization mechanism is still limited. This quantitative study examines the effect of KUR on the financial performance of MSMEs in Mataram City and the moderating role of financial literacy in a sample of 100 respondents using SEM-PLS analysis. The results show that KUR has a positive and significant effect on financial performance indicators (turnover, profit, and capital capacity). Meanwhile, financial literacy functions as a counterbalancing moderator that reduces the effectiveness of KUR, indicating a mechanism of prudence that restrains credit utilization. These findings not only strengthen empirical evidence on the benefits of access to financing, but also offer a theoretical contribution, namely that financial literacy does not always act as a reinforcer. The financial literacy theory model needs to be expanded to accommodate negative moderation effects through financial behavior mechanisms and fund usage selectivity. Practically, the results emphasize that KUR policies should combine credit distribution with behavioral interventions and operational assistance so that financing programs can encourage productive investment rather than merely increasing fund usage conservatism.
Co-Authors Akhmad Saufi Budi Santoso Dessy Arisanti Djoko Suprayetno Dwi Putri Wilujeng G.A. Sri Oktaryani I Gede Mandra I.G. Angga Jaya Pratama Ismayadi Armansyah Laila Wardani Laila Wardani LUTFIATUN NISA Mahsun Mahsun MUHDIN MUHDIN Nika Ardila Nila Rahayu Nur Aida Arifah Tara S, Aswandikari Saadilah Husni Saharudin Santy Nururly Siti Sriningsih Sri Darwini