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All Journal Jurnal Ekonomi SOROT: Jurnal Ilmu-ilmu Sosial Jurnal Akuntansi (Media Riset Akuntansi & Keuangan) Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Kompetensi Jurnal Tepak Manajemen Bisnis Jurnal Al-Tadzkiyyah Gender Equality: Internasional Journal of Child and Gender Studies Daya Saing : Jurnal Ilmu Manajemen Jurnal Inovasi Hasil Pengabdian Masyarakat (JIPEMAS) JURNAL PENDIDIKAN TAMBUSAI Indonesian Journal of Economics, Social, and Humanities Jurnal Aplikasi Akuntansi The International Journal of Business Review (The Jobs Review) Bilancia : Jurnal Ilmiah Akuntansi Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Jurnal Revenue : Jurnal Ilmiah Akuntansi Bahtera Inovasi MAHESA : Malahayati Health Student Journal Jurnal Jeumpa Prosiding Seminar Nasional Biologi, Teknologi dan Kependidikan (Biotik) Kenanga : Journal of Biological sciences and Applied Biology Jurnal Ilmiah Akuntansi dan Keuangan Attadrib: Jurnal Pendidikan Guru Madrasah Ibtidaiyah Konstruktivisme : Jurnal Pendidikan dan Pembelajaran Berbakti Aktsar: Jurnal Akuntansi Syariah
Kamaliah Kamaliah, Kamaliah
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Religion Agriculture, Biological Sciences & Forestry Humanities Biochemistry, Genetics & Molecular Biology Decision Sciences, Operations Research & Management Dentistry Earth & Planetary Sciences Economics, Econometrics & Finance Education Energy Environmental Science Health Professions Immunology & microbiology Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Medicine & Pharmacology Neuroscience Nursing Public Health Social Sciences Other

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ANALISIS TEKNIKAL PERBANDINGAN PERGERAKAN HARGA SAHAM INDIVIDUAL PADA SAHAM BADAN USAHA MILIK NEGARA KARYA SEBELUM DAN SESUDAH REGULASI LEMBAGA PENGELOLA INVESTASI Prayetno, Prayetno; Kamaliah, Kamaliah; Indrawati, Novita
Jurnal Daya Saing Vol. 8 No. 2 (2022): Kinerja SDM, Strategi UMKM, dan Dinamika Keuangan Perusahaan di Era Pemulihan E
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/dayasaing.v8i2.884

Abstract

Tujuan dari penelitian ini adalah untuk menganalisis perbandingan harga saham individu perusahaan BUMN Karya yang terdaftar di Bursa Efek Indonesia (BEI) sebelum dan sesudah regulasi Lembaga Manajemen Investasi (LPI) dengan indikator grafik candlestick, moving average, seri Fibonacci dan logika fuzzy melalui uji statistik. Jenis penelitian ini adalah event study, yang mempelajari reaksi pasar terhadap suatu peristiwa, yaitu berlakunya peraturan Lembaga Pengelola Investasi (LPI). Lembaga Pengelola Investasi (LPI) yang merupakan lembaga yang memiliki kewenangan khusus untuk mengelola investasi pemerintah pusat melalui Undang-Undang Nomor 11 Tahun 2020. Keberadaan LPI diharapkan dapat menjadi mitra strategis dan dapat memberikan kemudahan bagi investor dalam berinvestasi di Indonesia. Periode jendela yang digunakan adalah 30 hari perdagangan, yaitu 15 hari sebelum peristiwa dan 15 hari setelah peristiwa. Populasi yang digunakan adalah seluruh harga saham BUMN Karya di Bursa Efek Indonesia, dengan teknik pengambilan sampel menggunakan sampling jenuh sehingga seluruh anggota populasi digunakan sebagai sampel. Pengumpulan data menggunakan metode dokumentasi, dengan menelusuri pergerakan harga masing-masing perusahaan BUMN Karya dari situs resmi Bursa Efek Indonesia (BEI). Metode analisis dilakukan dengan uji One Way Anova. Hasil penelitian dengan menggunakan alat uji one way anova menunjukkan bahwa terdapat perbedaan reaksi harga rata-rata individu BUMN Karya yang terdaftar di Bursa Efek Indonesia (BEI) sebelum dan sesudah pemberlakuan peraturan Lembaga Pengelola Investasi (LPI). dengan indikator grafik candlestick, rata-rata bergerak. , Fibonacci retracement dan logika fuzzy. Secara teknikal grafik candlestick dapat dijadikan sebagai acuan dalam memprediksi pergerakan harga saham kedepannya dengan sangat baik. Sedangkan moving average bagus untuk trading dalam jangka panjang. Indikator moving average dan Fibonacci retracement secara teknis dapat digunakan sebagai acuan dalam memprediksi dan menentukan target yang diharapkan dari pergerakan harga saham di masa depan bagi investor dalam mengambil strategi investasi saham. Indikator logika fuzzy, jika pola menunjukkan oversold dalam kisaran support (sebagai sinyal beli), dapat digunakan sebagai sinyal untuk membeli saham dan menjual saham dalam keadaan jenuh beli di kisaran resistance sebagai sinyal jual.
ANALISIS CEMARAN BAKTERI Coliform PADA PANGAN SEGAR ASAL TANAMAN DI BANDA ACEH MENGGUNAKAN METODE MPN (Most Probable Number) kamaliah, kamaliah; junita, mela; fajri, cut zahratul; khalida , meutia; mahara, tika; thahira, afifah; fitria, fitria
KENANGA : Journal of Biological Sciences and Applied Biology Vol. 5 No. 2 (2025): Oktober 2025
Publisher : Program Studi Biologi Fakultas Sains dan Teknologi Universitas Islam Negeri Ar-Raniry Banda Aceh, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22373/kenanga.v5i2.8413

Abstract

Food safety is a crucial aspect that significantly impacts consumer health and safety, particularly in the consumption of fresh foods such as curly red chilies (Capsicum annuum L.), shallots (Allium cepa), mangoes (Mangifera indica), and cucumbers (Cucumis sativus). This study aimed to detect the presence of Escherichia coli bacteria in these food samples using the Most Probable Number (MPN) method, which includes presumptive, confirmatory, and complementary tests, as well as the IMVIC biochemical test to identify coliform bacteria species. Samples were collected aseptically from various locations in Banda Aceh and tested in a food safety laboratory. The results showed that curly red chilies (3.6/g), cucumbers (9.2/g), and red onion (9.2/g) contained microbial contamination exceeding the national standard safety limit (<3/g), while mangoes (9.2/g) met safety requirements (<20/g). These findings emphasize the importance of strict monitoring and implementation of food safety standards to prevent health risks due to microbial contamination in fresh food products. Furthermore, this study underscores the need to increase awareness and manage food distribution to ensure that products consumed by the public are truly safe and support national food security. Keywords: Food safety; Escherichia coli; Most Probable Number (MPN) method
DO POLITICAL CONNECTIONS MODERATE GOVERNANCE EFFECTS ON FIRM VALUE? Heriadi, Wales; Kamaliah, Kamaliah; Oktari, Vera
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 7 No. 1 (2026): Current : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.7.1.157-170

Abstract

This study examines whether political connections strengthen or substitute for effective corporate governance in enhancing firm value, drawing on agency theory, legitimacy theory, and political economy perspectives. The sample consists of 215 firm-year observations from mining companies listed on the Indonesia Stock Exchange during 2020–2024. The governance mechanisms analyzed include independent commissioners, board size, audit committees, institutional ownership, and managerial ownership, with political connections tested as a moderating variable. Using panel regression and moderated regression analysis, the results show that independent commissioners and board size have a significant positive effect on firm value, while CSR disclosure, institutional ownership, managerial ownership, and audit committees are not significant. Political connections also fail to moderate the relationship between governance mechanisms or CSR and firm value. The model demonstrates moderate explanatory power, indicating that internal governance explains a meaningful proportion of firm value variation. These findings challenge the political economy argument that political ties enhance firm value and reinforce the primacy of internal governance mechanisms. The study extends the literature on governance and political connections in emerging markets, particularly in highly regulated industries.    
FINANCIAL LITERACY, SOCIAL INFLUENCE, AND SAVING BEHAVIOR AMONG MICRO AND SMALL BUSINESS OWNERS: THE MODERATING ROLE OF SELF-CONTROL Aunurrafiq, Aunurrafiq; Kamaliah, Kamaliah; Badriyah, Nurul; Rifqi, Ahmad
Jurnal Aplikasi Akuntansi Vol 10 No 2 (2026): Jurnal Aplikasi Akuntansi, April 2026
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jaa.v10i2.757

Abstract

Among micro and small businesses, business actors have problems in saving, especially when dealing with tighter business conditions, and financial knowledge is limited. For micro and small business owners, saving behavior is a crucial mechanism for coping with income volatility and ensuring financial sustainability, rather than merely a matter of individual preference. The study aims to analyze the effects of financial literacy and social influence on saving behavior, with self-control as a moderating variable among MSME entrepreneurs. A quantitative study was conducted from August to October 2025 to collect data using a structured survey with a sample of 183 MSMEs in Siak. The data were analyzed using a moderated regression model. The study shows that financial literacy and social influence significantly and positively impact saving behavior. Furthermore, self-control serves as a moderating variable, enhancing the relationships between financial literacy and saving behavior, as well as between social influence and saving behavior. This shows that higher self-control improves MSME actors' ability to apply financial knowledge and respond more effectively to social influence. Given these findings, the study highlights the need to incorporate self-control training in financial education and to use social frameworks to improve saving behavior among MSME entrepreneurs.
Pengaruh ESG Disclosure Terhadap Kinerja Keuangan Perusahaan: Sustainability Committee Sebagai Pemoderasi Silviani, Amanda Agnes; Kamaliah, Kamaliah; Wiguna, Meilda
AKTSAR: Jurnal Akuntansi Syariah Vol 7, No 2 (2024)
Publisher : IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/aktsar.v7i2.29027

Abstract

Environmental, Social, and Governance (ESG) disclosure has become increasingly important in recent years as investors become more aware of the company's impact on society and the environment. Sustainability committees play a crucial role in this process as they are responsible for ensuring that a company's ESG practices are transparent and aligned with its overall strategy. This research examines the relationship between ESG disclosure and company financial performance, with the Sustainability Committee as a moderating variable.  The study focuses on 205 non-financial public companies listed on the Indonesia Stock Exchange from 2019 to 2023, using panel data analysis with STATA version 17. The findings reveal a positive correlation between ESG disclosure and financial performance, where higher levels of ESG transparency lead to better financial results. The Sustainability Committee strengthens this relationship, pointing out that its presence significantly affects the impact of ESG disclosures on financial performance.
Etnobotani Tanaman Obat Tradisional Pasca Melahirkan di Kecamatan Singkil Utara Kabupaten Aceh Singkil Alfiani, Anggun Desrah; Kamaliah, Kamaliah; Sardi, Arif
KENANGA : Journal of Biological Sciences and Applied Biology Vol. 6 No. 1 (2026): April 2026
Publisher : Program Studi Biologi Fakultas Sains dan Teknologi Universitas Islam Negeri Ar-Raniry Banda Aceh, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22373/kenanga.v6i1.9974

Abstract

Ethnobotany of medicinal plants is the study of cultural interactions between humans and medicinal plants, documenting traditional healthcare knowledge based on local wisdom and cultural practices passed down through generations. The postpartum period causes various physiological and physical changes in mothers, such as widening of the hips, the appearance of abdominal stretch marks, swelling of the legs, varicose veins, and weight gain. Communities in North Singkil Subdistrict, Aceh Singkil Regency, continue to utilize traditional medicinal plants for postpartum care as part of their local wisdom. This makes the area relevant as a research site to explore its ethnobotanical potential and to understand the role of tradition in maintaining community health, especially amid the growing tendency in some regions to abandon traditional medicine.This study aimed to identify the types of medicinal plants used and to describe their methods of preparation and application in postpartum care. The study employed a purposive sampling method involving 35 informants selected through interview techniques, and the collected data were analyzed descriptively. The results showed that the community utilizes 32 plant species belonging to 20 families as traditional postpartum remedies, with the Zingiberaceae family being the most dominantly used group. These plants are applied through two primary methods: topical application (rubbing ointment/lampok) and oral consumption. Preparation for oral use involves either boiling or direct consumption without processing (raw). Keywords: ethnobotany; medicinal plants; postpartum.
Co-Authors Afdaleni Ahadi, Rizky Ahmad Rifqi Aji Syahputra Alexanders, Miechael Alfiani, Anggun Desrah Alfiati Silfi Argarina, Argarina Arif Sardi, Arif Asyifa, Putri Atika Zarefar Aunurrafiq, Aunnurrafiq Aunurrafiq, Aunurrafiq Aziri, Rahmat Dian Azwir Azwir Darmasto, Bonifatius Dayani, Fitri Desmiyawati Desmiyawati, Desmiyawati Devi Safitri Djamil, Sri Hayati Elfi Ilham Enni Savitri Erni Marlina fajri, cut zahratul Febri Yanti Fiddin, Fachroh Fitria Fitria Fristy, Anne Monika Gustari, Rizki Asih Handayani, Silvi Hardi Hardi, Hardi Has, Fandri Riomanugusta Hazrita, Fadilah Hendra Mizkan, Hendra Hendry Sugara Heriadi, Wales Hidayat, Fitra Humairoh, Fitri Ifan, Ariza Indah Sri Maharani, Indah Sri Indra Permana, Indra junita, mela Karlina Karlina khalida , meutia Laila Fitri, Laila Lara, Rahmi Larozsa, Nadina Latifatul Yaswat, Latifatul Lina Rahmawati mahara, tika Meilda Wiguna Mela, Nanda Fito Meutia Zahara Munawiah Abdullah Nasrizal, Nasrizal Nasution, Karlina Sari Nazivah, Arini Norseta Ajie Saputra Novelti Novita Indrawati Novita, Elva Chelia Noviyanthy Handayani Nur Azlina Nurhaliza, Cut Nurrahma Dewi, Nurrahma Nurul Badriyah Nurul, Badriyah Oktari, Vera Parida Hanum Pipin Kurnia Pipin, Kurnia Pohan, Ratna Sari Dewi Prameswari, Shakila Pratama, Adhitya Hadhi Prayetno Prayetno Purba, Junita Putrayuda, T. Fahrurriza Putri, Alya Maulidina Rahman, Aulia Rayendra Rasuli Rasuli Restu Agusti Reza Zulfikar Akbar Ria Nelly Sari Riski, Lindarti Risman Risman Rudy Yoga Lesmana Ruhul Fitrios Ryan Hidayat Sera, Pinta Nopetri Sheba, Reynelda Silviani, Amanda Agnes Siti Nur Faridah Sitorus, Karolina Suherwan, Suherwan Sumbari, Sakina Supranto, Endi Supriono Supriono Susi Hendriani Suwarno Suwarno Syahputra, Haiqal Fermi Syamsuyurnita, Syamsuyurnita Tarmonah, Tarmonah Teddy Haryadi thahira, afifah Triyani, Oetary Tussakdiah, Halimah Ulfa Afifah, Ulfa Vince Ratnawati Weni, Darma Yulia Efni Yusefa, Helmi Zulbahridar Zulbahridar, Zulbahridar Zulkarnain Zulkarnain