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All Journal BISNIS: Jurnal Bisnis dan Manajemen Islam EQUILIBRIUM IQTISHADIA JURNAL PENELITIAN AKTSAR: Jurnal Akuntansi Syariah SYIRKAH MALIA: Journal of Islamic Banking and Finance Jurnal Penelitian Iqtishadia: Jurnal Kajian Ekonomi dan Bisnis Islam
Tina Martini, Tina
Unknown Affiliation
Religion Economics, Econometrics & Finance Education

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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

Abstract

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.
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

Abstract

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.
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

Abstract

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.
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

Abstract

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.
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

Abstract

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.
Co-Authors Astuti, Windy Vinorika Yuli Gunawan, Novita Dhanty Humayah, Sofiatun MUHAMMAD HUSNI MUBAROK Nuraini, Tika Maulina S. Sunarto Sodik, Amirus Suhadi Suhadi