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All Journal Maksimum : Media Akuntansi Universitas Muhammadiyah Semarang JURNAL BISNIS STRATEGI IMAGE STRATEGIC Journal of Business Management Education (JBME) Jurnal Manajemen & Keuangan JURNAL MANAJEMEN Jurnal ASET (Akuntansi Riset) Jurnal Riset Akuntansi dan Keuangan Fokus Ekonomi Ekono Insentif IKRA-ITH EKONOMIKA EQIEN - JURNAL EKONOMI DAN BISNIS Jurnal Pendidikan Akuntansi dan Keuangan Jurnal Akuntansi Bisnis dan Ekonomi (JABE) DIKEMAS (Jurnal Pengabdian Kepada Masyarakat) Organum: Jurnal Saintifik Manajemen dan Akuntansi Jurnal Wacana Ekonomi JSMA (Jurnal Sains Manajemen dan Akuntansi) Al-Kharaj: Journal of Islamic Economic and Business Jurnal Riset Bisnis dan Manajemen Jurnal Educatio FKIP UNMA Jurnal Ilmiah Akuntansi Kesatuan Cakrawala Repositori Imwi Equity: Jurnal Ekonomi Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Didaktika: Jurnal Kependidikan Finansha: Journal of Sharia Financial Management International Journal of Finance Research International Journal of Research in Community Services IJORER : International Journal of Recent Educational Research Jurnal Akuntansi Bisnis Pelita Bangsa Jurnal Ekonomi Syariah Pelita Bangsa Journal Corner of Education, Linguistics, and Literature Jurnal Neraca Peradaban Empowerment Society Share: Jurnal Ekonomi dan Keuangan Islam Journal of Islamic Economics and Business The Eastasouth Management and Business PEDADIDAKTIKA: Jurnal Ilmiah Pendidikan Guru Sekolah Dasar Al-Muraqabah: Journal of Management and Sharia Business Journal of Economics, Entrepreneurship, Management Business and Accounting West Science Accounting and Finance Journal of Knowledge Management Jurnal Yudistira West Science Social and Humanities Studies IIJSE Fokus Bisnis: Media Pengkajian Manajemen dan Akuntansi International Journal of Management and Business Applied Conference Proceedings International Conference on Education Innovation and Social Science Jurnal Pendidikan Ilmu Sosial Mores: Jurnal Pendidikan Hukum, Politik dan Kewarganegaran Dinamika Pendidikan Atestasi : Jurnal Ilmiah Akuntansi Eko-Regional: Jurnal Pembangunan Ekonomi Wilayah Journal of Social Humanities and Education: Scripta Humanika
Imas Purnamasari
Universitas Pendidikan Indonesia
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Public Health Social Sciences Other

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Corporate Social Responsibility Disclosure as an Agency Cost Reduction Mechanism for Investment Decisions in the Apparel & Textile Sector Sarifiyono, Aggi Panigoro; Purnomo, Budi Supriatono; Purnamasari, Imas
International Journal of Finance Research Vol. 6 No. 1 (2025): International Journal of Finance Research
Publisher : Training & Research Institute - Jeramba Ilmu Sukses (TRI-JIS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47747/ijfr.v6i1.2588

Abstract

This study examines the role of Corporate Social Responsibility (CSR) disclosure as a mechanism to reduce agency costs and improve investment decisions in Indonesia’s apparel and textile sector. Using data from publicly listed companies on the Indonesia Stock Exchange (IDX) from 2020 to 2024, the research employs a quantitative approach with panel data regression and mediation analysis conducted using EViews software. CSR disclosure, measured through a CSR Disclosure Index, serves as the independent variable, while agency costs, assessed via operating and administrative expense ratios, function as the mediating variable. Investment decisions, the dependent variable, are evaluated using financial indicators such as Net Present Value (NPV), Internal Rate of Return (IRR), Return on Investment (ROI), and capital expenditure allocation efficiency. The findings reveal that CSR disclosure significantly reduces agency costs by enhancing transparency and accountability, thereby mitigating conflicts between shareholders and managers. Additionally, CSR disclosure positively impacts investment decisions, with agency costs partially mediating this relationship. These results align with agency theory, demonstrating the value of CSR practices in improving corporate governance and investment efficiency. However, the partial mediation effect suggests that other factors, such as market dynamics and regulatory frameworks, may also influence the CSR-investment relationship. This study contributes to the literature by validating agency theory in the context of CSR and investment decision-making in an emerging market setting. It provides practical implications for policymakers and practitioners, emphasizing the importance of standardized CSR reporting to foster better governance and financial performance. Future research should explore additional mediators and expand the scope to other industries and regions to generalize the findings further
A Closer Look of How Individual Investor Make Investment Decision: Systematic Review Rosyidah Rahmah; Nugraha; Disman; Imas Purnamasari
Atestasi : Jurnal Ilmiah Akuntansi Vol. 6 No. 2 (2023): September
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/atestasi.v6i2.728

Abstract

The aim of this study is to examine the existing literature on the factors that influence the investment decisions made by individual investors. The employed methodology is a systematic literature review conducted using the PRISMA approach. The choice of Scopus as the information source was based on its status as the largest and well reputable scientific database. We obtained data from internet databases that contain extensive collections of scholarly studies, journal articles, and conference papers. These resources are written in English and are readily available to the authors. Using a predetermined string, 275 articles were extracted from Scopus. Ultimately, 137 papers were found to fit the criteria for analysis in discussing the factors that determine investing decisions for individual investors. The result show that there are five main determinant of investment decision for individual investor: Financial literacy, emotional biases, gender, generation y and long-term orientation. The implications of this study will be discussed later.
Implementasi Model Contextual Teaching Learning (CTL) dalam Pembelajaran Ekonomi: Systematic Literature Review Shafira Nur; Hari Mulyadi; Imas Purnamasari
Didaktika: Jurnal Kependidikan Vol. 13 No. 001 Desemb (2024): Didaktika: Jurnal Kependidikan (Special Issue 2024)
Publisher : South Sulawesi Education Development (SSED)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58230/27454312.1378

Abstract

Model Contextual Teaching and Learning (CTL) merupakan suatu kerangka pembelajaran yang dapat menciptakan pembelajaran yang lebih bermakna dengan mengaitkan materi ekonomi yang dipelajari dengan konteks dunia nyata yang dapat dijangkau oleh siswa, serta dapat berdampak pada meningkatnya hasil belajar dan motivasi belajar siswa. Penelitian ini bertujuan untuk menganalisis studi-studi yang berkaitan dengan implementasi model pembelajaran CTL dalam pembelajaran ekonoomi. Metode yang digunakan adalah Systematic Literature Review (SLR) terhadap semua artikel yang terbit dalam kurun waktu 2019-2023 dan telah memenuhi seluruh kriteria penyeleksian artikel dengan berpedoman pada PRISMA. Hasil dalam penelitian ini menunjukkan model pembelajaran CTL telah mendapat perhatian yang baik terutama pada tahun 2023. Sebanyak 61% artikel dalam studi ini menggunakan ukuran sampel yang cukup besar yaitu terlibat 30 siswa. Terdapat 11 artikel penelitian dalam studi SLR ini yang menerapkan metode penelitian kuantitatif dengan bentuk desain eksperimen. Selain itu terdapat pula artikel penelitian yang menggunakan metode RnD dan metode PTK. Studi SLR ini juga menunjukkan bahwa implementasi model pembelajaran CTL berdampak pada meningkatnya hasil belajar, motivasi belajar, dan kemampuan berpikir kritis.
25 Years of Dividend Policy Research in Indonesia (1998-2023): A Bibliometric Perspective Faldesiani, Riske; Ciptagustia, Annisa; Purnomo, Budi Supriatono; Purnamasari, Imas; Firmansyah, Egi Arvian
Image : Jurnal Riset Manajemen Vol 12, No 2 (2024): Image : Jurnal Riset Manajemen
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/image.2024.27

Abstract

This study presents a comprehensive bibliometric analysis of dividend policy literature spanning the past twenty-five years (1998–2023), with a specific focus on Indonesia. Employing advanced computational mapping techniques using Biblioshiny and VOS Viewer, the research analyses 948 relevant Scopus-indexed articles and seminar papers. Key search terms included “dividend policy,” “dividend payout ratio,” and “dividend puzzle.” Articles specifically addressing "Indonesia" were mapped and scrutinized to uncover trends and insights. The findings offer a nuanced perspective on the evolution of dividend policy research, shedding light on its application in Indonesia's financial management landscape and providing a robust foundation for future scholarly inquiries.
Islamic Economic Principles: A Critical Review of Capitalism and a Vision for Justice Muhammad Ifan Fadillah; Budi Supriatono Purnomo; Imas Purnamasari
Equity: Jurnal Ekonomi Vol 12 No 2 (2024): Equity : Jurnal Ekonomi
Publisher : Universitas Bangka Belitung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33019/equity.v12i2.381

Abstract

This article addresses the paradigmatic tension between capitalism and socialism in the quest for economic and social justice, with a specific focus on critiquing financial capitalism from an Islamic perspective. Using a literature review methodology, this study explores the theoretical foundations of these paradigms and highlights Islam’s distinct approach. The findings reveal that Islam critiques the financial theories underpinning capitalism, particularly its emphasis on the unrestricted pursuit of profit, accumulation of capital, and reliance on mechanisms like interest (riba) and speculative activities (gharar) that exacerbate economic inequality and social injustice. Islam does not align with the profit-driven individualism of capitalism or the state-centric control of socialism. Instead, it presents a transformative paradigm rooted in Islamic theology, advocating principles such as zakāt to ensure equitable wealth distribution, the prohibition of riba to prevent exploitative financial practices, and the prioritization of shared welfare over material accumulation. This paradigm, referred to as Transformative Islam, critiques the structural inequities of financial capitalism while emphasizing the moral imperative for justice, communal well-being, and sustainable economic systems. By integrating theological principles with practical methodologies, Transformative Islam offers a comprehensive and just alternative to exploitative financial systems.
Analisis Konten Tiktok Terhadap Motivasi Belajar Siswa Sekolah Dasar Anisa Anisa; Desty Endrawati Subroto; Anggun Mutia; Imas Purnamasari; Tarsih Tarsih
Jurnal Yudistira : Publikasi Riset Ilmu Pendidikan dan Bahasa Vol. 3 No. 3 (2025): Jurnal Yudistira : Publikasi Riset Ilmu Pendidikan dan Bahasa
Publisher : Asosiasi Riset Ilmu Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/yudistira.v3i3.1928

Abstract

This study aims to explore how TikTok content is related to elementary school students' learning motivation. Using a descriptive qualitative approach, data was collected through interviews, observations, and documentation from five students, three teachers, and two student guardians at SDN 02 Serang. The results show that TikTok content has mixed effects on students' learning motivation; some students feel motivated by educational content, while others experience a decline in learning enthusiasm due to watching too much entertainment content. In addition, TikTok also plays a role in shaping students' social aspects, such as self-confidence and interaction skills. Proper mentoring is needed so that the use of TikTok can optimally support the learning process.
Behavioral Biases in Islamic Retail Investing: The Moderating Role of Demographics Satria, Rita; Nugraha, Nugraha; Disman, Disman; Purnamasari, Imas
Share: Jurnal Ekonomi dan Keuangan Islam Vol. 14 No. 1 (2025)
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.v14i1.28784

Abstract

Young Muslim retail investors in the Indonesian capital market often face challenges stemming from various behavioral finance biases that can negatively impact their investment decisions. This study examines the influence of behavioral finance biases—herding, overconfidence, mental accounting, loss aversion, and status quo bias—on the investment decisions of novice Muslim retail investors in Indonesia. It further explores the moderating effects of demographic factors including generation, gender, education, and income. Using a quantitative research design, data were collected from 318 respondents through a structured questionnaire, with 310 valid responses analyzed using multiple regression and moderation analysis via Hayes’ PROCESS macro in SPSS. The results indicate that all five behavioral biases negatively affect investment decisions, and demographic variables significantly moderate these effects. These findings underscore the importance of financial education and advisory services tailored to both behavioral tendencies and Islamic financial values to support informed decision-making among young Muslim investors. Despite its demographic limitations, this study contributes to a deeper understanding of behavioral finance within the Islamic finance context.======================================================================================================== ABSTRAK - Bias Perilaku dalam Investasi Ritel Syariah: Peran Moderasi Demografis. Investor ritel Muslim pemula di pasar modal Indonesia seringkali menghadapi tantangan yang disebabkan oleh berbagai bias perilaku keuangan yang dapat berdampak negatif pada keputusan investasi mereka. Penelitian ini mengkaji pengaruh bias perilaku keuangan—herding, overconfidence, mental accounting, loss aversion, dan status quo bias—terhadap keputusan investasi investor ritel Muslim pemula di Indonesia. Studi ini juga menganalisis peran moderasi faktor demografis seperti generasi, jenis kelamin, pendidikan, dan pendapatan. Dengan menggunakan pendekatan kuantitatif, data dikumpulkan dari 318 responden melalui kuesioner terstruktur, dengan 310 data valid yang dianalisis menggunakan regresi berganda dan analisis moderasi melalui PROCESS macro dari Hayes dalam SPSS. Hasil penelitian menunjukkan bahwa kelima bias perilaku berpengaruh negatif terhadap keputusan investasi, dan variabel demografis memoderasi pengaruh tersebut secara signifikan. Temuan ini menekankan pentingnya edukasi dan layanan konsultasi keuangan yang disesuaikan dengan kecenderungan perilaku dan nilai-nilai keuangan Islam untuk mendukung pengambilan keputusan yang lebih terinformasi di kalangan investor Muslim muda. Meskipun memiliki keterbatasan pada fokus demografis, penelitian ini memberikan kontribusi terhadap pemahaman yang lebih mendalam mengenai perilaku keuangan dalam konteks keuangan Islam.
Peningkatan Kinerja Karyawan melalui Pendidikan dan Pengalaman Kerja pada Perusahaan Perhotelan Purnamasari, Imas
Jurnal Wacana Ekonomi Vol 22 No 2 (2023): Jurnal Wacana Ekonomi
Publisher : Fakultas Ekonomi Universitas Garut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52434/jwe.v22i2.2568

Abstract

Untuk menjadi perusahaan yang berdaya saing tinggi, perusahaan harus memiliki karyawan yang berpendidikan tinggi dan sesuai dengan kebutuhan perusahaan . Tterdapat beberapa masalah kurangnya SDM yang professional yang berpendidikan tinggi dan SDM disana hanya sebatas dilatih secara teknis tanpa latar belakang pendidikan yang sesuai dengan pekerjaan yang ada pada PT. Tirtagangga Resort dan Hotel Garut.Tujuan pembuatan penelitian ini adalah untuk memberikan gambaran terkait pengaruh pendidikan dan pengalaman kerja terhadap kinerja karyawan. Metoda penulisan ini menggunakan metode kuantitatif dengan melibatkan 38 responden untuk mengisi kuesioner dan memberikan tanggapan terkait variable yang diteliti. Hasil dari penyebaran kuesioner diolah dan dianalisis menggunakan analisis regresi linier berganda. Hasil analisis data menunjukan pendidikan dan pengalaman kerja yang berpengaruh terhadap kinerja karyawan. Sehingga, perusahaan perlu mempertimbangkan tingkat pendidikan dan pengalaman kerja karyawan untuk meningkatkan kinerja karaywan. 
Key Determinants in The Preservation of Bamboo Weaving in Mekarsari Village, Selaawi Subdistrict, Garut Regency Rawati, Fitrin; Purnamasari, Imas
Jurnal Wacana Ekonomi Vol 24 No 2 (2025): Jurnal Wacana Ekonomi
Publisher : Fakultas Ekonomi Universitas Garut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52434/jwe.v24i2.42346

Abstract

The objective of this study is to identify and analyze the determinants, particularly the most dominant, in the preservation of bamboo weaving in Mekarsari Village, Selaawi Subdistrict. The research employs an exploratory factor analysis method. Data were collected through questionnaires administered to 112 bamboo weaving artisans in Mekarsari Village, Selaawi Subdistrict. Upon gathering the responses, validity, reliability, and exploratory factor analysis were conducted. The study’s findings revealed seven key determinants in the preservation of bamboo weaving in Mekarsari Village, Selaawi Subdistrict: Factor 1 (Cultural and Family Factors), Factor 2 (Economic Sustainability of Bamboo Weaving), Factor 3 (Market and Raw Material Stability), Factor 4 (Leisure Utilization and Cultural Relevance), Factor 5 (Innovation and Government Support), Factor 6 (Traditional Skills and Product Durability), and Factor 7 (Product Uniqueness). The most dominant determinant in the preservation of bamboo weaving in Mekarsari Village, Selaawi Subdistrict, is Factor 1 (Cultural and Family Factors).
Pengujian Model Black-Scholes dan Model Binomial pada Kontrak Opsi Saham NFLX Hanifa, Fanni Husnul; Supriatono Purnomo, Budi; Purnamasari, Imas; Shintia Dewi, Andrieta
Jurnal Manajemen dan Keuangan Vol 14 No 1 (2025): JURNAL MANAJEMEN DAN KEUANGAN
Publisher : Program Studi Manajemen Fakultas Ekonomi Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jmk.v14i1.10705

Abstract

Investasi di pasar saham menghadirkan risiko dan peluang yang tinggi, termasuk dengan instrumen derivatif seperti opsi saham. Model matematika seperti Black-Scholes dan Binomial telah dikembangkan untuk menentukan harga opsi, namun keakuratan keduanya masih menjadi perdebatan, terutama untuk berbagai periode jatuh tempo. Penelitian ini memberikan wawasan tentang keakuratan model penentuan harga opsi yang berbeda berdasarkan periode jatuh tempo. Tujuan penelitian ini adalah untuk membandingkan keakuratan Model Black-Scholes dan Model Binomial dalam menentukan nilai opsi beli saham Netflix, Inc. (NFLX) berdasarkan volatilitas harga saham dan periode jatuh tempo (1 bulan, 2 bulan, dan 3 bulan). Penelitian menggunakan data opsi saham Netflix dari Januari hingga November 2024. Nilai opsi dihitung menggunakan kedua model, dengan evaluasi berdasarkan Price Absolute Error untuk masing-masing periode jatuh tempo. Hasil penelitian menunjukkan bahwa Model Black-Scholes lebih akurat untuk periode jatuh tempo 1 bulan, sementara Model Binomial lebih akurat untuk periode 2 dan 3 bulan. Hal ini terlihat dari nilai Price Absolute Error yang lebih kecil pada masing-masing model untuk periode tersebut. Temuan ini relevan untuk investor dalam memilih model yang sesuai untuk meminimalkan risiko investasi.
Co-Authors A Sobandi Abdul Aziz, Nor Farradila Abdul Rozak ACHEAMPONG, KENNEDY Adi Sopian Adityani, Edna Ayu Aggi Panigoro Sarifiyono Ahiase, Godwin Ahim Surachim Amani, Akbar Riskal Amir Machmud, Amir Andrieta Shintia Dewi Anggun Mutia Anisa Anisa Arie Gunawan Arvian Triantoro Asti Nur Aryanti Auliadara, Nurul Azizah Fauziyah Badar, Dadan Samsul Budi Purnomo Budi Purnomo Budi Purnomo Budi S Purnomo Chika Abelia Navisa Ciptagustia, Annisa Cupiadi, Hedi Dasril, Yuki Dwi Darma Della Fauzia Kundari Dematria Pringgabayu Desty Endrawati Subroto Dewi Puspasari Dewi Puspasari Dian Hardiana Disman Disman Disman Disman, Disman Doni Dirgantara Eded Tarmedi, Eded Egi Arvian Firmansyah Elan Elsa, Yulandri Endang Supardi, Endang Esi, Esi Fitriani Komara Fanni Husnul Hanifa Fauziyyah, Nur Azizah Fitri Novilia Fitri, Irma Kurnia Fitrin Rawati Suganda Frido Saritua Simatupang Gunawan, Ashari H. Nugraha Hadiansyah Ma’sum Hari Mulyadi Hari Mulyadi, Hari Hari Supriadi harisandi, Prasetyo Hartika, Nely Havidotinnisa, Siti Heny Hendrayati Heraeni Tanuatmodjo Herilna Herlina, Herilna Herlianti, Elva Heryana, Toni Ikaputera Waspada, Ikaputera Iqbal Lhutfi Irawan, Sopyan Irma Kurnia Fitri Iskandar Iskandar Janah Sojanah, Janah Khoirunnisa, Fairuz Kurjono Kurjono Kurjono, Kurjono Kusuma, Andita Delya Latifah, Widi Asih Noor Leni Yuliyanti, Leni Leonita Siwiyanti M. Arief Ramdhany Magnaz Lestira Oktaroza Mardiani, Rika Maula, Sam Alpha Maulidina, Alma Syifa Maya Sari Maya Sari Maya Sari Mayasari Mayasari, Mayasari Medyawicesar, Hana Meiwatizal Trihastuti Miftakul Huda Mohammad Solehudin Muhamad Fikri, Muhamad Muhamad Syahwildan Muhamat, Amirul Afif Muhammad Deny, Muhammad Muhammad Ifan Fadillah Mulyani, Heni Mulyani, Heni Mulyawan, Bintang Azrieel Muthahhari, Muhammad Husain Nadeak, Thomas Navik Istikomah Nely Hartika Neng Susi Susilawati Sugiana Netti Siska Nurhayati Nugraha Nugraha Nugraha Nugraha Nugraha Nugraha Nugraha Nugraha Nugraha, H. Nugrahanti, Pipin Nurgraha, Nugraha Nurmansyah, Abdul Ahmad Hafidh Oktaroza, Magnaz. L. Palupi Permata Rahmi Permatasari, Ghaisani Ayu Prayoga, Widi Purnomo , Budi Supriatono Purnomo, Budi Supriatono Qoriah, Desi Rahim, Sarah Aulia Rahmat Fajar Santoso Muslim Rahmawati, Fuji Rani, Asni Mustika Rasto, Rasto Rawati, Fitrin Rengga Madya Riske Faldesiani Rita Satria Rizkiya Aji Rosyidah Rahmah Sadiah, Emas Satria, Rita Septiany Maulani Soraya Shafira Nur Simatupang, Frido Sarita Simatupang, Frido Saritua Siti Havidotinnisa Suci Wulandari Sugiharti, Harpa Sukardi, Hadi Ahmad Sulastri Sulastri SUSAN SUSANTI, SUSAN Suwatno Suwatno Syifa Pramudita Faddila Tarsih Tarsih Thomas Nadeak Tia Yuliawati TITIN SUNARTI Utama, Wahyudayanto Widia, Neng Devi Yayat Supriyatna Yomi Romlah, Oom Yulandri, Elsa Yuliana, Rena Yulianty, Puspa Dewi Yusuf Suryana Zainol, Fakhrul Anwar