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Role of Stock Performance as an Intervening Variable in a Relationship Between Profitability, Leverage, Growth and Company Value Hendy Tannady; Nuzulya Pahlawi; Moch Arif Hernawan; Deddy Novie Citra Arta; Sri Dewi Yusuf
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 9 No. 2 (2023): April 2023
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v9i2.1016

Abstract

The reason of this observe is to analyze and decide the effect of profitability, leverage, and growth on the performance of property sector company shares, to analyze and determine the effect of profitability, leverage, growth and stock performance on the company value of property sector companies and to analyze and determine the effect of profitability, leverage, and growth on company value with stock performance as an intervening variable for property sector companies listed on the IDX in 2017-2021. This research is protected in quantitative research the usage of secondary facts. This research is a quantitative research conducted to see the effect of profitability, leverage, growth on company value with stock performance as an intervening variable with case studies on businesses within the belongings, actual estate and constructing creation sectors indexed at the IDX in 2017-2021. In this study the authors used secondary statistics from annual reviews and financial reports. This study concludes that there is no effect of profitability on stock performance, there is an effect of profitability on firm value, there is an effect of leverage on stock performance, there is an effect of leverage on firm value, there is an effect of growth on stock performance, there is an effect of growth on firm value, there is an effect on performance stock on firm value, on firm value with stock performance as an intervening variable, there is an influence between growth on firm value and stock performance as an intervening variable.
MASLAHAT DANA DESA DALAM PEMBANGUNAN MASYARAKAT MADANI DI KECAMATAN POSIGADAN KABUPATEN BOLAANG MONGONDOW SELATAN Ansar Sahabi; Sri Dewi Yusuf; Roni Mohamad; Syawaluddin S
Manajemen Keuangan Syariah Vol. 2 No. 2 (2022): Journal of Islamic Financial Management
Publisher : Program Studi Manajemen Keuangan Syariah

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (597.322 KB) | DOI: 10.30631/makesya.v2i2.1343

Abstract

This study aims to see the benefits of Village Funds in Civil Society Development in Posiga and South Bolaang Mongondow Districts. The community has become the main source in developing and advancing the village from what was proclaimed by the Central and Regional governments which were promoting regional autonomy. In particular, the sub-districts where the Village Fund is utilized are really absorbed for development and community empowerment in order to achieve prosperity and equalization of economic capacity to realize development and community empowerment based on local culture achieved by each region, so that healthy and dynamic conditions will grow. , which will ultimately lead to civil society. This study uses a qualitative method with a descriptive approach. Data collection techniques through observation, and interviews. Data analysis used is data reduction, data presentation, and drawing conclusions. The results show that the priority of village funds in improving rural development runs optimally in accordance with what is expected by the government and village communities in Posigadan sub-district. Utilization of village funds in the field of community empowerment is really used for budget priorities such as, each absorbed in the trade and industry sub-sector, marine and fisheries sub-sector, agriculture and animal husbandry sub-sector, BUMDes management training, facilities, productive economic business training, holding village exhibitions, increasing food crop production, increasing village apparatus capacity, and developing Micro, Small and Medium Enterprises advice and infrastructure. With successful community development and empowerment, it will lead to the benefit of the village itself, especially the community. So, this is considered a village's success in the capacity of civil society development. So that in accordance with the concept of problematic, namely everything that is useful, brings good, and rejects harm for the common good whose goal is for the welfare of society.
Pengaruh Partisipasi Anggaran, Kapasitas Individu, Kejelasan Sasaran Anggaran terhadap Senjangan Anggaran Desa di Kecamatan Kota Tengah Kota Gorontalo 2021 Moh. Abdan Syakur Buhungo; Sri Dewi Yusuf
Jurnal Bintang Manajemen Vol 1 No 1 (2023): Maret: Jurnal Bintang Manajemen
Publisher : Sekolah Tinggi Ilmu Ekonomi Trianandra

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1117.912 KB)

Abstract

Penelitian ini bertujuan untuk menguji pengaruh partisipasi penganggaran Kapasitas Individu,Kejelasan sasaran Anggaran terhadap senjangan anggaran Desa di Kecamatan Kota Tengah Kota Gorontalo. Pemilihan sampel dengan menggunakan metode purposive sampling. Data yang digunakan dalam penelitian ini berupa data primer dengan teknik pengumpulan data dengan menyebarkan kuesioner kepada 43 responden pada 6 Kelurahan Di Kecamatan Kota Gorontalo. Teknik analisis data yang digunakan adalah analisis regresi moderasi. Hasil penelitian menunjukkan bahwa partisipasi penganggaran berpengaruh positif terhadap senjangan anggaran. Sementara, Kejelasan Sasaran anggaran dan kapasitas individu tidak mampu memoderasi hubungan partisipasi penganggaran terhadap senjangan anggaran.
Problematika Penumpukan Realisasi Anggaran di Akhir Tahun : (Studi Kasus di IAIN Sultan Amai Gorontalo) Sri Dewi Yusuf; Siti Muthi’ah
Al-Buhuts Vol. 19 No. 1 (2023): Al-Buhuts
Publisher : Institute Agama Islam Negeri (IAIN) Sultan Amai Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30603/ab.v19i1.3345

Abstract

This study aims to identify problems with the accumulation of budget realization at the end of the year at IAIN Sultan Amai Gorontalo. The method used is a qualitative method. The analytical tool used in this research is thematic analysis. The method chosen to recruit informants was expert analysis. Data collection procedures in qualitative research include interviews and documentation. The results showed that there were three main points of discussion that led to a buildup in the realization of the expenditure budget at the end of the year at IAIN Sultan Amai Gorontalo, namely budget planning, budget execution, and the quality of human resources. Good planning includes the preparation of detailed activities and budgets, the absence of blocked budgets and the absence of additional budgets determines the timely withdrawal of funds. While good implementation will depend on good planning too, if a budget plan is well structured and of good quality, then the implementation will also run effectively and efficiently. Likewise with the quality of competent human resources is one of the factors in achieving an organizational goal.
Implementasi Corporate Social Responbility Pada Lembaga Keuangan Syariah Sri Dewi Yusuf; Vany Rolliyta Ansir & Riya Andriyani Ahmad
Economics and Digital Business Review Vol. 4 No. 2 (2023): February - July
Publisher : STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/ecotal.v4i2.787

Abstract

Tulisan ini bertujuan untuk mengkaji tentang pelaksanaan tanggung jawab sosial (Corporate Social Responsibility) pada Lembaga keuangan Syariah. Kajian ini juga meliputi tinjauan kebermanfaatan tanggung jawab sosial (CSR) perbankan Syariah berdasarkan regulasi yang berlaku. Secara praktis, kajian ini diharapkan dapat berkontribusi bagi Lembaga Keuangan Syariah (LKS) khususnya Bank Syariah dalam pengambilan keputusan dan penetapan program tanggung jawab. Jenis penelitian ini merupakan penelitian kepustakaan (library research), “penelitian perpustakaan bertujuan untuk mengumpulkan data dan informasi dengan bantuan bermacam-macam material yang terdapat di ruangan perpustakaan, seperti buku-buku, majalah, dokumen, catatan dan kisah-kisah sejarah dan lain-lainnya” Sesuai dengan judul yang peneliti angkat, maka penelitian ini menggunakan pendekatan kualitatif. Dalam penelitian ini lembaga keuangan syariah yang menjadi fokus pembahasan adalah Bank Muamalat Indonesia dimana bank tersebut merupakan salah satu lembaga keuangan syariah yang menerapkan prinsip corporate social responsibility dalam perusahaannya dilihat dari eksistensinya sebagai perbankan syariah yang mampu bersaing dengan lembaga lembaga keuangan konvensional terutama pada bidang pemberdayaan masyarakat yang menerapkan prinsip tanggung jawab sosial sebagai bentuk pertanggung jawaban perusahaan terhadap masyarakat.
ANALISIS KEBIJAKAN TATA KELOLA KEUANGAN DALAM MEWUJUDKAN GOOD UNIVERSITY GOVERNANCE DI IAIN SULTAN AMAI GORONTALO Yusuf, Sri Dewi; Darwis, Rizal; Zulaeha, Zulaeha
Jurnal Ilmiah Al-Tsarwah Vol 6, No 1 (2023)
Publisher : Institut Agama Islam Negeri (IAIN) Bone

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30863/al-tsarwah.v6i1.4712

Abstract

Budget is important in an institution or organization. This article aims to examine financial management policies in realizing Good University Governance at the Islamic State Institute (IAIN) of Sultan Amai Gorontalo. This research is field research using a financial economics approach and public management. Data collection comes from primary data sources in the form of interviews with IAIN Sultan Amai Gorontalo academics, and primary data sources in the form of literature studies related to financial management. Furthermore, the data were processed and analyzed with descriptive qualitative. The results of the study show that financial management at IAIN Sultan Amai Gorontalo is guided by the principles of Good University Governance, namely: participation, having a legal basis/rule, transparency, service, mutual agreement orientation, equality, efficiency and effectiveness, accountability, and strategic vision
Islamic Financial Characteristics and the Sustainability of Islamic Banking in Indonesia: Challenges and Opportunities Yusuf, Sri Dewi; Mokoagow, Muhamad; Nur, Muhammad; Rauf, Spandi
Jurnal Ilmiah Manajemen Kesatuan Vol. 11 No. 2 (2023): JIMKES Edisi Agustus 2023
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jimkes.v11i2.2036

Abstract

This research aims to examine the implementation of Islamic finance in Islamic banking in Indonesia based on the characteristics of Islamic finance, namely Tauhid (Monotheism), Adl (Justice), Nubuwwah (Prophethood), Khilafah (Stewardship), and Ma’ad (Afterlife). This study also aims to serve as a means for the Indonesian public to obtain information related to the application of financial systems in Islamic banking. The researcher employs a qualitative research method, using secondary data sourced from literature, including journals, articles, documentation, written texts, and relevant materials related to the research topic. The results of this study indicate that Islamic banks indeed practice their activities in accordance with Sharia regulations. The five values or characteristics of Islamic finance serve as the main foundation in its implementation. Firstly, in the concept of Tauhid, leaders consistently maintain their devotion to Allah. Moreover, Islamic banks make all policy decisions based on the Qur'an and Sunnah (traditions of the Prophet). Secondly, in terms of Adl, this principle is evident in the implementation of Islamic banking contracts, which do not prioritize personal gain in their collaborations. Thirdly, the principle of Nubuwwah, which prohibits monopolies and encourages cooperation in community building, aligns with one of the practices of the Prophet Muhammad during his time. Fourthly, Khilafah, through the practice of Islamic banking involving zakat contributions from its activities, demonstrates that Islamic banks in Indonesia do not forget their obligation to contribute to a just economy. Lastly, Ma’ad; Islamic banks always consider the ultimate outcome of their activities, as everything they undertake will be rewarded or punished in accordance with their deeds.
BUSINESS SUSTAINABILITY SECRETS: IMPLEMENTING AN EFFECTIVE FINANCIAL STRATEGY Judianto, Loso; Sri Dewi Yusuf; Rosdiana Imroati Kurnia Tanjung; Mohammad Taqiuddin Mohamad
INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE Vol. 2 No. 6 (2024): June
Publisher : Adisam Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

In an ever-changing and uncertain business world, business sustainability is a top priority for stakeholders. One of the main keys to achieving this sustainability is through the implementation of an effective financial strategy. This article explains the financial strategy of business sustainability and the obstacles it faces. The research methods used in this study are literature that corresponds to the context of the research. The findings from this study are that the sustainability of a successful business depends heavily on the implementation of an effective financial strategy, which takes into account challenges such as market uncertainty, resource constraints, and internal conflicts. Efficiency in financial management can be enhanced through the use of advanced technology and human resource capacity development. With a comprehensive and adaptive approach, companies can cope with market fluctuations and long-term growth and stability.
OPTIMIZING CAPITAL STRUCTURE TO IMPROVE CORPORATE FINANCIAL PERFORMANCE Ahmad Muhammad Saribi; Adhista Setyarini; Sri Dewi Yusuf
INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE Vol. 2 No. 5 (2024): May
Publisher : Adisam Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The purpose of this study is to investigate how optimizing the capital structure can enhance a company's financial performance. This study gathers and examines information from numerous pertinent theoretical and empirical sources using the literature research approach in order to gain a thorough grasp of the connection between capital structure and corporate financial performance. The findings indicate a positive relationship between the financial success of the business and capital structure optimization. The implementation of the optimal proportion of debt and equity is proven to be able to reduce the cost of capital, while optimizing the rate of return on investment (ROI) and return on equity (ROE). However, research also indicates that the suitability of capital structure is highly dependent on industry context, firm characteristics, and market conditions. Thus, companies need to adjust their capital structure strategy by considering these factors to achieve optimal financial performance improvement.
Evaluating Financial Performance of Mining Companies Listed on Jakarta Islamic Index Ajuna, Luqmanul Hakiem; Yusuf, Sri Dewi
Share: Jurnal Ekonomi dan Keuangan Islam Vol 13, No 1 (2024)
Publisher : Faculty of Islamic Economics and Business, Universitas Islam Negeri Ar-Raniry

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22373/share.v13i1.17814

Abstract

In Indonesia, mining companies play a crucial role in supporting government economic initiatives. Consequently, assessing their financial performance becomes vital to ensure their viability and contribution to national economic goals. This study investigates the financial performance of mining companies listed on the Jakarta Islamic Index (JII) from 2017 to 2020. Utilizing purposive sampling, financial statements for four companies were obtained from their official websites, the OJK (Financial Services Authority), and the IDX (Indonesia Stock Exchange). A one-way ANOVA test was employed to compare the financial ratios across these companies. The analysis focused on liquidity, activity, solvency, and profitability ratios. The findings reveal that PT. Adaro Energy Tbk (ANDRO) achieved the highest performance, meeting five out of ten industry standard ratios. PT. Aneka Tambang Tbk (ANTM) and PT. Bukit Asam Tbk (PTBA) followed, each meeting four ratios. PT. Vale Indonesia Tbk (INCO) demonstrated the lowest performance, achieving only two industry standard ratios. This research contributes to the understanding of financial performance variations within the JII's mining sector, highlights areas for potential improvement, and offers valuable insights for investors and policymakers.==============================================================================================================ABSTRAK – Mengevaluasi Kinerja Keuangan Perusahaan Pertambangan yang Terdaftar pada Jakarta Islamic Index. Di Indonesia, perusahaan pertambangan memiliki peran penting dalam mendukung inisiatif ekonomi pemerintah. Konsekuensinya, penilaian kinerja keuangan mereka menjadi vital untuk memastikan kelangsungan hidup dan kontribusi mereka terhadap tujuan ekonomi nasional. Penelitian ini menyelidiki kinerja keuangan perusahaan pertambangan yang terdaftar di Jakarta Islamic Index (JII) dari tahun 2017 hingga 2020. Penelitian ini menggunakan metode purposive sampling untuk memilih empat perusahaan pertambangan yang terdaftar di JII. Laporan keuangan perusahaan diperoleh dari situs web resmi mereka, OJK (Otoritas Jasa Keuangan), dan IDX (Bursa Efek Indonesia). Analisis data menggunakan uji ANOVA satu arah untuk membandingkan rasio keuangan antar perusahaan, dengan fokus pada rasio likuiditas, aktivitas, solvabilitas, dan profitabilitas. Hasil penelitian menunjukkan bahwa PT. Adaro Energy Tbk (ANDRO) mencapai kinerja tertinggi, dengan memenuhi lima dari sepuluh rasio standar industri. Diikuti oleh PT. Aneka Tambang Tbk (ANTM) dan PT Bukit Asam Tbk (PTBA) yang masing-masing memenuhi empat rasio. PT. Vale Indonesia Tbk (INCO) menunjukkan kinerja terendah, hanya mencapai dua rasio standar industri. Penelitian ini memberikan gambaran yang jelas mengenai kinerja keuangan perusahaan pertambangan yang terdaftar di JII. Hasil penelitian ini dapat membantu investor dan pembuat kebijakan dalam mengambil keputusan terkait sektor pertambangan.