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Stock Price Valuation in Making Investment Decisions (Study on Stocks Listed on The Indonesian Stock Exchange Jakarta Islamic Index 70 Period 2020 – 2022) Nuraini, Tika Maulina; Martini, Tina
MALIA: Journal of Islamic Banking and Finance Vol 7, No 2 (2023): MALIA: Journal of Islamic Banking and Finance
Publisher : IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/malia.v7i2.22982

This study aims to examine the difference in stock valuation using the DDM and DCF methods for investment decision making in companies listed on the JII 70 for the period 2020 - 2022. This research is a type of descriptive research with a quantitative approach that originates from the annual reports of companies listed on JII 70 for the period 2020 - 2022 The sampling technique used purposive sampling with several predetermined criteria, in order to obtain 24 samples of companies with a period of 3 years to 72 samples. The data analysis technique uses the Dividend Discount Model and Discounted Cash Flow methods and then conducts a t-test. The results of this study indicate that if the share price is calculated using the Dividend Discount Model, the majority are undervalued. Meanwhile, the majority of stock prices calculated using the Discounted Cash Flow method are in overvalued condition. There is no difference in the Dividend Discount Model and Discouted Cash Flow methods, so the investors should not hesitate to choose between the two models.

ANALISIS KEPUASAN MAHASISWA STAIN KUDUS DALAM PERSPEKTIF ISLAM Martini, Tina
IQTISHADIA Vol 9, No 1 (2016): IQTISHADIA
Publisher : Ekonomi Syariah IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/iqtishadia.v9i1.950

Penelitian ini bertujuan untuk menganalisis pengaruh kualitas pelayanan khususnya berdasar dimensi kualitas jasa yaitu terdiri dari variabel-variabel: tangible (nyata), reliability (keterandalan), responsiveness (cepat tanggap), assurance (jaminan), empathy (empati) terhadap tingkat kepuasan mahasiswa STAIN Kudusbaik secara parsial maupun berganda.Sampel yang digunakan dalam penelitian ini adalah 70 responden dengan metode probability sampling dengan caracluster random sampling.Metode analisis yang digunakan adalah metode regresi liniear berganda. Hasil dari penelitian menunjukkan: Pertama, ada pengaruh yang signifikan antara variabel tangible (nyata), reliability (keterandalan), responsiveness (cepat tanggap) danassurance (jaminan), terhadap kepuasan mahasiswa secara parsial. Kedua: ada pengaruh yang signifikan secara bersama-sama kelima variabel independen tersebut terhadap kepuasan mahasiswa pada STAIN Kudus. Kata Kunci : Kepuasan Mahasiswa, Kualitas Pelayanan, STAINKudus ANALYSIS OF KUDUS ISLAMIC COLLEGE’S STUDENT SATISFACTION IN ISLAMIC PERSPECTIVE AbstractThis article is meant to analyze the influence of service quality variables; tangible, reliability, responsiveness, assurance and empathy toward students satisfaction. Samples of this study are 70 students of Kudus State Islamic College taken by probability sampling method and cluster random sampling method. The data are analyzed using multiple linear regressions. Result of this study shows that variable of tangible, reliability, responsiveness, and assurance partially have significant effect toward student satisfactions. Secondly, together, those five variables have significant effects toward student satisfaction. Keywords: Student Satisfaction, Service Quality, Kudus State Islamic College

Antecedents of Islamic Organizational Citizenship Behavior Toward Job Performance Mubarok, Muhammad Husni; Martini, Tina
EQUILIBRIUM Vol 9, No 2 (2021): EQUILIBRIUM
Publisher : Prodi Ekonomi Syariah Pascasarjana IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/equilibrium.v9i2.11976

This study aims to investigate the development model and explore the relationship between Islamic organizational citizenship behavior based on organizational identification, person-organization fit, and job satisfaction towards job performance in Islamic finance in Indonesia. Specifically, this study argues that Islamic organizational citizenship behavior moderates the relationship between organizational identification, person-organization fit, and job satisfaction with job performance. Employees of Islamic finance in Indonesia were selected as the main targets of this study. Two hundred ninety questionnaires were distributed among employees of Islamic finance in Indonesia. Two hundred forty-six valid responses was received (response rate is 84.8%). After analyzing data from 246 employees of Islamic finance in Indonesia, empirical testing shows that the personorganization fit influences the Islamic organizational citizenship behavior and has a strong correlation. However, organizational identification and job satisfaction do not affect Islamic organizational citizenship behavior. The main finding of this study is that Islamic organizational citizenship behavior has a positive relationship with the job performance of Islamic finance in Indonesia.

Implementasi Green Accounting dan Profitabilitas pada Perusahaan Consumer Goods Industry yang Tergabung dalam Indeks Saham Syariah Indonesia Kamilia, Umi; Martini, Tina
AKTSAR: Jurnal Akuntansi Syariah Vol 5, No 2 (2022)
Publisher : IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/aktsar.v5i2.16753

This study aims to determine the impact of green accounting on the profitability of consumer goods industry companies included in the Indonesian Sharia Stock Index from 2017-2021. Green accounting is represented by environmental performance, costs, and disclosure. The annual reports of ISSI-member corporations in the consumer goods industry sector and the PROPER report from the Ministry of Environment and Forestry for 2017–2021 served as data sources. This research is a quantitative study with panel data regression analysis techniques. Sampling was conducted using a systematic sampling method. During the five-year observation period, the research sample consisted of eight companies that met predetermined requirements. Eviews 12 was used to process data. According to this study’s findings, environmental performance positively affects profitability. Meanwhile, environmental costs and disclosures have no appreciable impact on profitability.

Urgensi Persistensi Laba : Antara Volatilitas Penjualan, Arus Kas Operasi, Tingkat Utang, dan Ukuran Perusahaan pada Perusahaan Manufaktur Sektor Barang dan Konsumsi yang Terdaftar di ISSI Periode 2016-2019 Humayah, Sofiatun; Martini, Tina
AKTSAR: Jurnal Akuntansi Syariah Vol 4, No 1 (2021)
Publisher : IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/aktsar.v4i1.10601

The purpose of this study is to analyze and obtain empirical evidence on whether there is an influence between sales volatility, operating cash flow, debt level, and firm size on earnings persistence. This research is associative research with a quantitative approach. The technique used in sampling is purposive sampling. The data used in this research is secondary data. Furthermore, the data were analyzed using panel data regression analysis using the help of Eviews 10. The object of this research is a manufacturing company in the goods and consumption sector listed on the Indonesian Sharia Stock Index (ISSI) for the 2016-2019 period. The number of samples in this study was 15 companies. The results of this test partially debt level and firm size have a negative effect on earnings persistence. Meanwhile, sales volatility and operating cash flow have no effect on earnings persistence. The four independent variables have a proportion of 90.88% of their influence on the dependent variable and 9.12% is explained by other variables not included in the study.

Analisis Kinerja Keuangan Ditinjau dari Environmental Accounting, Environmental Performance, dan Environmental Disclosure Gunawan, Novita Dhanty; Martini, Tina
AKTSAR: Jurnal Akuntansi Syariah Vol 7, No 1 (2024)
Publisher : IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/aktsar.v7i1.26804

Dunia perekonomian saat ini mengalami kemajuan teknologi yang semakin kompleks yang dapat menimbulkan permasalahan, salah satunya adalah pertumbuhan laba. Salah satu faktor yang mempengaruhi pertumbuhan laba adalah biaya-biaya yang berkaitan dengan kerusakan lingkungan yang diakibatkan oleh kegiatan perusahaan. Kerusakan lingkungan hidup saat ini semakin parah seiring dengan berkembangnya dunia usaha dan teknologi, yang pada akhirnya memberikan dampak negatif terhadap kehidupan masyarakat. Penelitian ini bertujuan untuk menganalisis pengaruh akuntansi lingkungan, kinerja lingkungan, dan pengungkapan lingkungan. Metode penelitian yang digunakan adalah regresi linear berganda dengan populasi Jakarta Islamic Index 70 (JII70). Perolehan sampel menggunakan metode purposive sampling dengan beberapa kriteria sehingga diperoleh 16 perusahaan dalam waktu 4 tahun. Hasil penelitian ini adalah akuntansi lingkungan berpengaruh signifikan terhadap kinerja keuangan, sedangkan kinerja lingkungan dan pengungkapan lingkungan tidak berpengaruh signifikan terhadap kinerja keuangan.

Pengaruh Kebijakan Dividen, Kebijakan Hutang dan Good Corporate Governance terhadap Nilai Perusahaan yang Terdaftar di Jakarta Islamic Index Periode 2014-2016 Martini, Tina; Sunarto, S.
AKTSAR: Jurnal Akuntansi Syariah Vol 1, No 2 (2018): December 2018
Publisher : IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/aktsar.v1i2.5529

This study aims to empirically examine the effect of dividend policy, debt policy, and good corporate governance on the value of companies listed in the Jakarta Islamic Index for the 2014-2016 period. This type of research is field research, which is conducting research in the field to obtain data or information directly. Data collection techniques using the documentation method. The data analysis technique used is descriptive analysis, multiple regression analysis, partial t test and coefficient of determination. The results showed that the dividend policy variable had a significant positive effect on firm value, the debt policy variable has a significant positive effect on firm value, the variables of good corporate governance do not affect the value of the company.

Model Pengembangan UMKM dengan Pendekatan KBK (Kluster Bordir Dan Konveksi) di Desa Padurenan Kudus Martini, Tina; Suhadi, Suhadi; Sodik, Amirus
BISNIS Vol 7, No 1 (2019): Bisnis: Jurnal Bisnis dan Manajemen Islam
Publisher : Universitas Islam Negeri Sunan Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/bisnis.v7i1.4904

This study aims to determine the development model of small and medium enterprises with the KBK approach (Embroidery and Convection Cluster) in Padurenan Village, Kudus Regency. The contribution of research is expected to add to the contribution of thought and knowledge in business management, especially relating to the model of developing small and medium enterprises with the KBK approach (Embroidery and Convection Clusters) in Padurenan Village, Kudus Regency. The context of this research is business development with the KBK approach to Content UKM in Padurenan Village. The research approach used in this study is a qualitative research method. The location of the study was carried out on SME players who were members of the KBK in Padurenan Village, Kudus Regency. Technique of collecting data by interview, observation, documentation. The results showed that UKM in Padurenan Village from the side of facilitation, training, comparative studies they often received, and the outputs that they could increase the skills of employees, the maturity of managerial companies, as well as communication or relations with outside parties increasingly well established. Under the command of KSU Padurenan Jaya, communication between SMEs is established and the means of information are often one of them in participating in activities that are developing their business. Researchers also found conditions where they were still not optimal in terms of financial statements. They have participated in training in financial report preparation for SMEs as well as business planning but the reality in the field of the recording system does not meet the existing standards. As a result of recording that does not meet these standards, the company's personal wealth has not been separated. This is disturbing in the company's report progress assessment.

Absorptive Proficiency Berbasis Islamic Social Capital Menuju Keunggulan Bersaing Berkelanjutan Mubarok, Muhammad Husni; Martini, Tina
BISNIS Vol 11, No 2 (2023): BISNIS: Jurnal Bisnis dan Manajemen Islam
Publisher : Universitas Islam Negeri Sunan Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/bisnis.v11i2.30674

This study aims to develop an absorptive proficiency model based on Islamic social capital toward the exploitability knowledge and sustainable competitive advantage. This study used a purposive sampling with 260 respondents from the fashion industry in Central Java, Indonesia. The analysis technique used a structural equation modeling with AMOS software. The findings of this research indicate an increase in absorptive proficiency which is carried out by increasing Islamic social networks and the quality of trust. The findings of this study indicate an increase in exploitation knowledge and sustainable competitive advantage which is carried out by increasing absorptive proficiency. Based on the findings of this research, suggestions are put forward to ensure a more productive sustainable competitive advantage through more effective knowledge exploitation.

Analisis Strategi Pengelolaan Kualitas Kehidupan Kerja Dalam Meningkatkan Kinerja Karyawan UD. ZIDAN COLLECTION TAYU-PATI Martini, Tina; Astuti, Windy Vinorika Yuli
BISNIS Vol 5, No 1 (2017): BISNIS: Jurnal Bisnis dan Manajemen Islam
Publisher : Universitas Islam Negeri Sunan Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/bisnis.v5i1.2952

This study aims to analyze the strategy of quality management of UD working life. Zidan Collection in improving employee performance and what factors become supporters and obstacles in improving the performance of UD employees. Zidan Collection. This research includes field research and case study with descriptive qualitative approach. Primary data sources are sourced from direct interviews with UD convection leaders and employees. Zidan Collection, while secondary sources are obtained through documents owned by UD. Zidan Collection. Data collection techniques in this study are interviews, observation and documentation. Data analysis techniques with data reduction, data presentation and conclusion drawing. Test the credibility of the data with extension of observation, increasing perseverance, and triangulation. This research resulted that, firstly strategy of quality management of UD working life. Zidan Collection in improving the performance of employees is done through the development of quality aspects of work life, namely: open interactive communication, employee involvement in conflict resolution through deliberation, career development by providing training, employment participation by involving all employees in the meeting, build employees pride with undertake recreation once a year and provide THR, appropriate compensation by awarding bonuses to achievers, environmental safety by providing a clean, safe and comfortable working environment with workplace music, work safety by making all employees as permanent employees, as well as occupational health given in the form of including all employees as members of BPJS employment. Second, the factors that become supporters in improving the performance of UD employees. Zidan Collection is the provision of bonuses to employees, the existence of insurance for employees, and the availability of facilities that support employee comfort in work. While the inhibiting factor is the level of employee education is still low and most employees are housewives.

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