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Pengaruh Modal Sendiri dan Volume Usaha terhadap Sisa Hasil Usaha (SHU) pada Koperasi Karyawan Siti Khadijah RS Islam Banjarmasin Bustani Bustani; Firdaus Firdaus
Jurnal Maksipreneur Vol 10, No 1 (2020)
Publisher : Universitas Proklamasi 45 Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30588/jmp.v10i1.647

Abstract

This study aims to examine the effect of members’ equity and business volume partially and simultaneously on the net profit as the remaining business results (SHU) of the Siti Khadijah Employee Cooperative in Banjarmasin Islamic Hospital. The object of this research is the Siti Khadijah Employee Cooperative at the Banjarmasin Islamic Hospital, South Kalimantan. The data needed in this study is secondary data, namely cooperative members’ equity, business volume, and the SHU in the period of 2010-2018. This type of research is explanatory research. The secondary data was collected through research object documentation. Next, the data were analyzed using multiple linear regression, classic assumption tests, partial and simultaneous tests, and coefficient of determination. The results of this study indicate that the members’ equity and the cooperative business volume partially and simultaneously have a positive and significant effect on the SHU. This finding adds insights to academic research on the influence of the members’ equity and cooperative business volume to the SHU of the Siti Khadijah Employee Cooperative at the Banjarmasin Islamic Hospital.
The Effect of Earning Per Share, Price to Book Value, Dividend Payout Ratio, and Net Profit Margin on the Stock Price in Indonesia Stock Exchange Bustani Bustani; Kurniaty Kurniaty; Rahmi Widyanti
Jurnal Maksipreneur Vol 11, No 1 (2021)
Publisher : Universitas Proklamasi 45

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30588/jmp.v11i1.810

Abstract

Fundamental analysis of companies with financial ratios is essential in making investment decisions for any company. Therefore, to obtain maximum profit, investors need to perform a study before making investment decisions. This research aims to examine the effect of Earning Per Share (EPS), Price to Book Value (PBV), Dividend Payout Ratio (DPR), and Net Profit Margin (NPM) on the stock price. The research at the Indonesia Stock Exchange, a sub-sector of food and beverage companies, period five years (2014-2018). The sample of this study amounted to 12 companies from 26 companies in the population of food and beverage companies that have met the researchers' criteria. Data analysis with bootstrapping used SEM (statistical equation modeling) in hypothesis testing. The research findings confirmed the significant effect of Earning per Share, Price to Book Value, and Dividend Payout Ratio on stock prices. Meanwhile, the Net Profit Margin does not significantly affect stock prices in the study period, with an alpha significance of five percent. These findings imply practical implications that EPS, PBV, DPR, and NPM ratio information can be considered in investment decisions for anyone.
The Effect Of Return On Assets (ROA), Net Profit Margin (NPM), Dividend Payout Ratio (DPR) And Dividend Yield (DY) On Stock Prices In The Subsectors Insurance Company Listed In Indonesia Stock Exchange Period 2015-2018 Bustani Bustani
Ilomata International Journal of Tax and Accounting Vol 1 No 3 (2020): July 2020
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (262.455 KB) | DOI: 10.52728/ijtc.v1i3.113

Abstract

This study aims to examine the effect of Return on Assets (ROA), Net Profit Margin (NPM), Dividend Payout Ratio (DPR), Dividend Yield (DY) on Share Prices in Insurance sub-sector companies listed on the Indonesia Stock Exchange period 2015- 2018. This type of research is explanatory research. This study took a population of 16 companies with a sample of 10 companies selected through purposive sampling, so the number of sample observations over 4 years to 40 companies. The data used are secondary data, namely financial statement data in the form of ROA, NPM, DPR and DY ratios from 2015-2018. Secondary data was collected through documentation of research objects obtained by the IDX. Furthermore, the data were analyzed using multiple linear regression which had previously been fulfilled the classic assumption test as a prerequisite for conducting a regression test. The results of this study ROA and NPM significantly influence stock prices. DPR and DY have no effect on stock prices. The coefficient of determination (R2)worth of 0.29%, which means that the ROA, NPM, Parliament and DY explain the effect on stock prices by 29%, while the value of 71% is influenced by other variables not included in this study.
Empirical Evidence from the Indonesian Stock Exchange: The Impact of Dividend Policy Decisions on Sharia Share Prices Abdul Kadir MS; Burhannudin Burhannudin; Khuzaini Khuzaini; Bustani Bustani
Ilomata International Journal of Tax and Accounting Vol. 2 No. 4 (2021): October 2021
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (239.124 KB) | DOI: 10.52728/ijtc.v2i4.352

Abstract

This paper aims to obtain empirical evidence of the impact of dividend policy decisions on sharia share prices. An exploratory investigation on 26 selected firms listed on the Indonesia Stock Exchange's Jakarta Islamic Index with the criteria of reporting complete financial statements for the 2014-2018 period. The secondary data were examined with 130 data and then processed using SPSS 23 packages, which were then included in the analysis using standard regression. The investigation's findings provide empirical evidence that dividend policy decisions have a significant effect on sharia share prices. This study provides a theoretical contribution to a limited study that explores dividend policy with Islamic share prices in the context of the stock exchange. In practice, this research provides significant insight regarding the dividend policy that the company decides to increase the effectiveness of financial management in the context of a company that is considered to have sharia shares on the stock exchange, considering that the company's business success can increase the economic growth of a country.
Exploring Transformational Leadership and Employee Performance: The Mediation Role of Psychological Empowerment Millennial Generation Bustani; Asrid Juniar
Ilomata International Journal of Management Vol 4 No 4 (2023): October 2023
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52728/ijjm.v4i4.1006

Abstract

This study investigates the influence of transformational leadership on the performance of millennial employees working in SMEs in Banjarmasin City in South Kalimantan Province, Indonesia. Furthermore, it postulates that psychological empowerment is a mediator in explicating the relationship between transformational leadership and employee performance. The research methodology employs a quantitative approach and purposive sampling to select a sample of 400 SME employees in Banjarmasin who were born between 1981 and 1996, thus belonging to the millennial generation. Data analysis involves the utilization of PLS-SEM, with the testing of constructs following a reflective-reflective model. The findings indicate that transformational leadership does not directly influence employee performance but instead exerts its influence through the mediating factor of psychological empowerment. Psychological empowerment, therefore, assumes a crucial role in mediating the relationship between these two constructs. Considering the limited existing literature concerning millennial generation workers, our model serves as a valuable tool for uncovering the distinctive traits of millennial employees within the SME context. Furthermore, this research lays the foundation for future cross-country comparisons of millennial leadership approaches across diverse Asian nations, contributing to a deeper understanding of the varying characteristics of the millennial generation within distinct cultural settings.
Individual Investment: How Financial Literacy and Self-Monitoring Drive Investment Decisions Bustani Bustani
eCo-Buss Vol. 7 No. 1 (2024): eCo-Buss
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32877/eb.v7i1.1553

Abstract

Investment decision-making has undergone significant evolution with a focus on financial literacy and self-monitoring in the modern context. From early theories rooted in rationality and psychology, such as utility theory and consumer behavior theory, to a concentration on grasping financial concepts like inflation and risk, this journey is characterized by an increasing awareness of individual financial competence. This study explores the crucial roles of financial literacy and self-monitoring in shaping investment decisions in Banjarmasin, a city experiencing rapid economic growth in Indonesia. Using the theoretical framework of Behavioral Finance, the research identifies that individuals with higher financial literacy tend to make more informed, goal-oriented investment decisions while self-monitoring influences investment behavior towards more disciplined and adaptive choices. Employing a quantitative approach based on Partial Least Squares Structural Equation Modeling (PLS-SEM), data was collected through surveys using questionnaires developed from pertinent literature and validated instruments involving 100 individual investors in Banjarmasin who participated voluntarily as respondents. The study's findings reveal that financial literacy and self-monitoring significantly impact individual investment decisions, offering critical insights for developing more effective financial education and supportive investment policies applicable in Banjarmasin and globally. Despite limitations in generalizing to a specific sample, this research contributes to a literature that remains sparse in the context of local investors, advocating for further longitudinal, comparative, and technologically enhanced studies in financial literacy and investment decision-making.
Transformasi Manajemen Keuangan Masjid Abu Hanifah Rumah Sakit Islam Banjarmasin untuk Meningkatkan Kesejahteraan Masjid Bustani, Bustani
Jurnal Pengabdian Masyarakat Bangsa Vol. 2 No. 5 (2024): Juli
Publisher : Amirul Bangun Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59837/jpmba.v2i5.1115

Abstract

Program pengabdian masyarakat ini bertujuan untuk meningkatkan kemakmuran Masjid Abu Hanifah RS Islam Banjarmasin melalui pendampingan teknis dalam optimalisasi manajemen keuangan. Masjid tidak sekadar tempat ibadah, melainkan juga pusat vitalitas sosial dan pendidikan di komunitas Muslim. Pengelolaan keuangan yang efektif dan transparan menjadi krusial untuk memastikan kontinuitas dan memperkokoh solidaritas umat Muslim. Program ini melibatkan takmir masjid dalam dua tahap utama: penyampaian materi yang aplikatif dan evaluasi terhadap implementasi, dengan fokus pada integrasi konsep dalam praktis sehari-hari. Dengan hasil yang menggembirakan, program ini mencerminkan peningkatan kompetensi takmir dalam mengelola administrasi keuangan, bertujuan membangun fondasi yang kokoh untuk kemajuan jangka panjang masjid yang berkelanjutan dan berwawasan masa depan. Disarankan agar menetapkan mekanisme untuk memantau dan mengevaluasi implementasi praktik manajemen keuangan yang telah diajarkan secara berkelanjutan.
Green Capital Dynamics: Investigating the Impact of Capital Structure on Profitability among IDX LQ45 Low Carbon Leaders in Indonesia Bustani, Bustani; Swandari, Fifi; Yunani, Ahmad
Accounting and Finance Studies Vol. 4 No. 3 (2024): Issue: July
Publisher : Profesional Muda Cendekia Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47153/afs44.11092024

Abstract

Research Aims: This study explores the nexus between capital structure and financial performance among firms listed in Indonesia's IDX LQ45 Low Carbon Leaders. The study focuses on capital structure, operationalized through leverage (Total Liabilities/Total Assets), and financial performance metrics, specifically Return on Assets (ROA) and Return on Equity (ROE). Design/methodology/approach: The research employs the Hausman test to select appropriate panel data models, subsequently validated by the Breusch-Pagan test. This rigorous approach ensures robust model selection between fixed-effect and random-effect specifications. Research Findings: Based on ROA and ROE measurements, leverage's influence on financial performance does not consistently show significant statistical importance. Theoretical Contribution/Originality: This study enriches financial literature by supporting the findings of Miller and Modigliani, which indicate that capital structure does not directly impact profitability, particularly in the context of companies listed in the IDX LQ45 Low Carbon Leaders in Indonesia.
Cracking the Book Value Mystery: Understanding Earning Per Share, Price Earning Ratio, and Operational Efficiency in IDX80 Enterprises Indonesia Bustani, Bustani
Accounting and Finance Studies Vol. 4 No. 4 (2024): Issue: October
Publisher : Profesional Muda Cendekia Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47153/afs44.11202024

Abstract

Research Aims: This study aims to elucidate the determinants of book value by investigating the effects of earnings per share (EPS), price-to-earnings (PER) ratios, and operational efficiency among companies listed in the IDX80 index from 2021 to 2023. Design/methodology/approach: The research utilizes a quantitative approach with an explanatory design, analyzing secondary data from the financial reports of 80 companies. Variables like EPS, PER, BV, and NPM are assessed using the Partial Least Squares (PLS) method via SmartPLS to uncover their relationships in the Indonesian capital market. Research Findings: Key findings highlight the significant impact of EPS on share valuation reflected in book value (BV) and the mediating role of NPM in this relationship. The study underscores the complexity of using PER alone to evaluate company worth within the IDX80 index, emphasizing the need for further exploration to enhance investment strategies and financial decision-making. Theoretical Contribution/Originality: This study enhances understanding of equity valuation in Indonesia's capital market by analyzing how EPS, PER ratios, and operational efficiency influence companies in the IDX80 index from 2021 to 2023. It integrates theoretical frameworks like signalling theory and mediation via NPM, showing that EPS significantly impacts share valuation through NPM. The research underscores limitations of using PER exclusively to evaluate company worth, emphasizing the intricate nature of stock valuation in the IDX80 index. Future studies should delve deeper into these factors to improve investment strategies and financial decision-making.
Meningkatkan Kemampuan Laporan Keuangan UMKM Gula Aren Pak Bangah Bustani, Bustani
Jurnal Pengabdian Masyarakat Bangsa Vol. 2 No. 12 (2025): Februari
Publisher : Amirul Bangun Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59837/jpmba.v2i12.2062

Abstract

Pengelolaan usaha mikro, kecil, dan menengah (UMKM) memerlukan pemahaman yang mendalam terhadap laporan keuangan untuk mendukung pengambilan keputusan strategis. Salah satu UMKM yang mengalami kendala dalam hal ini adalah usaha pembuatan gula aren milik Pak Bangah. Permasalahan utama yang dihadapi adalah tidak adanya sistem pencatatan keuangan yang terstruktur, sehingga sulit untuk melacak perkembangan pendapatan dan memahami kinerja usaha secara komprehensif. Pendampingan ini bertujuan untuk meningkatkan pemahaman mengenai laporan keuangan melalui pelatihan yang dirancang untuk meningkatkan kompetensi pengelola, yang diharapkan dapat berkontribusi positif terhadap produktivitas usaha. Metode yang digunakan meliputi identifikasi masalah, pelatihan manajemen keuangan dasar, serta pemantauan dan evaluasi pasca-pelatihan. Hasil dari pendampingan menunjukkan adanya peningkatan dalam pengelolaan keuangan, di mana Pak Bangah kini dapat menyusun laporan keuangan sederhana, yang memungkinkan pemantauan yang lebih transparan terhadap kondisi usahanya. Selanjutnya, penting untuk memastikan konsistensi dalam penerapan pencatatan keuangan dan melanjutkan pelatihan lanjutan agar Pak Bangah dapat terus menyesuaikan strateginya dengan perkembangan usaha. Konsistensi dalam praktik ini diharapkan dapat meningkatkan daya saing dan keberlanjutan usaha gula aren di tengah tantangan pasar yang semakin kompetitif.
Co-Authors Abdul Kadir MS Ahmad Yunani Asrid Juniar Burhannudin Burhannudin Dian Primadara Fifi Swandari Firdaus Firdaus Hayati, Diana Hazimi Abdullah Cut Agam Khuzaini Khuzaini Kurniaty Kurniaty Muhammad Chairullah Rahmi Widyanti Rina Fitri