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Shareholders and Firm Value for Manufacturing Companies Listed in Indonesia Stock Exchange Muhammad Rifky Santoso; Iskandar Muda
Journal of Economics, Business, & Accountancy Ventura Vol 23, No 1 (2020): April - July 2020
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v23i1.2171

Abstract

Domestic institutional shareholders and foreign shareholders differently influence firm value. Using panel data from the manufacturing company listed in the Indonesia Stock Exchange (IDX), from 2014 to 2017, and regression analysis, these types of shareholders have a positive and significant impact on the firm value with an inverted U-shaped. The influence of domestic institutional share-holders to the firm value is more significant than that of the foreign shareholder indicated by the coefficient value from the regression results. The best combination of shareholders to obtain the optimum firm value are the domestic institutional shareholder no more than 35.26 percent and the foreign shareholder no more than 47.61 percent. The greater share ownership will increase shareholder intervention and benefit the majority shareholder. Effective monitoring improvements are needed so that the majority of shareholder intervention can be reduced.
ETIKA DAN ESTETIKA MEUDIKEE ANGGOK DI DAYAH DARUL HUDA DESA BAYI KECAMATAN TANAH LUAS LHOKSUKON KABUPATEN ACEH UTARA Erna Fitriyawati; Iskandar Muda
Gesture: Jurnal Seni Tari Vol 7, No 2 (2018): Gesture: Jurnal Seni Tari
Publisher : Universitas Negeri Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (144.327 KB) | DOI: 10.24114/senitari.v7i2.13295

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ABSTRACT This study discusses the Value of Ethics and Aesthetics Meudikee Anggok In Dayah Darul Huda Bayi Village District Lhoksukon District Luas Aceh. Aims to describe Ethical and Esthetic Value of Meudikee Anggok In Dayah Darul Huda Bayi Village, Lhoksukon Sub-district, Lhokukon District, Aceh. The theory used in this study is the ethical theory of K. Bertens According to K. Bertens The ethical theory according to K. Bertens (1993: 53) that ethics is the conscience (inner life), how to be ethical and good that actually arise from self awareness. Based on the theory of K. Bertens concluded that every human being has experience of the conscience and that experience is the most obvious encounter with morality as a reality, it is difficult to show another experience that is so frankly the ethical dimension of our lives. Hence the experience of the conscience is an appropriate entry point about ethics. Time in use in this study is during (two months), ie from July to September. The location of this research was conducted in Bayi Village, North Aceh District. The population in this study are artists who know about Meudikee Anggok dance, and the sample is Aneuk Dikee (son of Zikir). The research data analysis used is descriptive qualitative, data collecting technique done by obsevasi, literature study, interview, and documentation. Based on the data collected, it can be seen that Meudikee Anggok has been known for a long time. The number of boys who performed Meudikee Anggok at the beginning of choreographer formation was 16 Aneuk Dikee and 4 syeh (radad). Meudikee anggok has ethical values contained in the ethics of movement 1. Respect 2. Saleum. 6. Noble Prophets and 7. Prayers. Aesthetic value that can be observed every movement at 3. Istigfar, 4. Salawat prophets and 5. Qasas. Keywords: Meudikee Anggok Di Dayah darul Huda Deswa Bayi Kecamatan Luas Lhoksukon                  Kabupaten Aceh Utara,Ethics and Aesthetics.
PENERAPAN METODE MUSICAL FEELING DALAM BELAJAR TARI ZAPIN MELAYU DI SANGGAR TARI TAMORA 88 Putri Utami; Tuti Rahayu; Iskandar Muda
Gesture: Jurnal Seni Tari Vol 7, No 1 (2018): April 2018
Publisher : Universitas Negeri Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (65.235 KB) | DOI: 10.24114/senitari.v7i1.11906

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Abstract − The thing that becomes the background of this research is the difficulty often faced dancers in a move that suits the taste of music, mainly on the acquisition of a sense of musicality (wirama) and appreciation (wirasa). The purpose of this study is to describe the mastery wiraga, wirama, and wirasa dancers, and how the application of mastery of musical feeling in studying dance and musical influence of feeling on the process of learning dance dance Zapin Melayu disanggar Tamora 88. The theory used in this research is the theory Musical Feeling (Carl.E.Seashore 1938: 2). This study aims to determine how the application of a person's sense of musicality while studying dance Zapin Melayu namely Tari Zapin dance disanggar Dedeng Missing Moon Tamora 88. The population in this study is the dance studio Tamora 88, of this population is taken Tamora 88 dancers from the studio. This research method is qualitative. Implementation of qualitative methods can not be separated in the data collection is done with obsesrvasi, literature, documentation. This study discusses the application of methods Musical Feeling in learning Malay Zapin dance at the dance studio dancers Tamora 88 to facilitate the mastery wiraga, wirama and wirasa. The results of this research is the mastery wiraga, wirasa, wirama dancers and the implementation of a method of musical feeling in learning dance Zapin Dedeng Missed the Moon by the dance studio Tamora 88, whose application greatly affect the quality of the dancers dance studio, especially in the sense of music appreciation and rote, both in the process of learning dance as well as the overall results of the dance. Keywords: Musical feeling, Dancing Dedeng Missing Moon, Tamora
DIHAR SITARLAK PADA MASYARAKAT SIMALUNGUN : KAJIAN SEMIOTIK Sari Mega Florensia Simanungkalit; Nurwani Nurwani; Iskandar Muda
Gesture: Jurnal Seni Tari Vol 7, No 1 (2018): April 2018
Publisher : Universitas Negeri Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (44.17 KB) | DOI: 10.24114/senitari.v7i1.11901

Abstract

Abstract−This study examines the semiotics contained in diharsitarlak in Simalungun society. The goal is to explore the meaning contained in the sararar and interpretation of meaning seen through the theory of semiotics. Sitarlak is a martial arts that comes from Simalungun who became the performing arts for the community that is as a welcome dance for accompanied by music and using a special outfit. The theory used relates to the research topic of Suzanna K. Langer theory which discusses the motion and the theory of semiotic de Saurrsure to express the meaning. The research time used to discuss the semiotics was held in Simalungun society was done for 2 months ie end of August until October 2017. The research place was SanggarTortor Elak-elak in Kelurahan Sirpang Dalig Raya, Raya Subdistrict, Simalungun Regency. Population in this research is artist as well as adat character, sambual (pemusik), pandihar (people who bersilat) who understand about diharsitarlak. Data collection techniques include literature study, observation, interview and documentation, and then analysis with qualitative descriptive method. Based on the research conducted, the form of diharsitarlak is a series of silat movements consisting of 7 main motifs yaitu sombah, throw boxing worship, marsimbur, mangindo (top level), mangindo (lower level), lakkasitolu-tolu and cover worship. Clothing that is used in the sitarlakdihar is long shirt and trousers (black, red, and mixture of black, white, red), yeast pane, suri-suri, and gotong salalu. The accompaniment of music on the sitarlakdihar gondrang haro-day, parahot, and gual porang. As for the semiotics contained in the scarred sitarlak poured through the sign (sign) seen from the form of motion in the series of presentation, marker (signifier) is a form of motion as the main motive in the diharsitarlak, and signified (signified) is the meaning contained in diharsitarlak. So it can be interpreted the overall meaning in the absolute sarar is the actualization of life of the people of Simalungun in various conditions, such as giving thanks to God, facing temptation, being polite and humble, respecting and appreciating others. Keywords: semiotics, signs, signifer, signified, diharsitarlak
NILAI RELIGIUS TARI HANGGU PADA MASYARAKAT NIAS DI DESA TORELOTO NIAS UTARA Lihar Marandra; Iskandar Muda
Gesture: Jurnal Seni Tari Vol 8, No 1 (2019): Gesture: Jurnal Seni Tari
Publisher : Universitas Negeri Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (271.414 KB) | DOI: 10.24114/senitari.v8i1.13192

Abstract

ABSTRACT  This study aims to describe the content of religious values found in Hanggu dance in the community of Toreloto village, Lahewa sub-district, North Nias. The theories used in this study include Text theory by Nurwani and Gadamer Hermeneutics theory. This study uses a descriptive qualitative approach. Descriptive aims to describe or describe. Qualitative methods consist of three methods of data collection: 1) observation, 2) interviews, 3) utilization of written documents, and interviews. This research produced knowledge about the existence of Islamic cultural backgrounds that developed in the Nias islands, precisely in Toreloto Village, Lahewa sub-district, North Nias. Hanggu dance is an art that builds Islamic principles or values. This can be seen in the elements that exist in the Hanggu dance, namely, motion (religious value of human-god relations in the motion of greetings and religious values of human-human relations), music (religious values of human-god relations and religious values of human-human relations) , themes (religious values of human-god relations), clothing (religious values of human relations and religious values of human-human relations), property (religious values of human-god relations) and floor patterns (religious values of human relations). The religious value intended in this discussion is a learning process in people's lives where an art can create a harmonious relationship between creatures and the creator and among fellow humans. Keyword : Religious Value, Hanggu Dance, Gadamer Hermeneutics.     ABSTRAK Penelitian ini bertujuan untuk mendeskripsikan kandungan nilai religius yang terdapat dalam tari Hanggu pada masyarakat desa Toreloto, kecamatan Lahewa, Nias Utara. Teori-teori yang digunakan dalam penelitian ini meliputi teori Teks oleh Nurwani dan teori Hermeneutika Gadamer. Penelitian ini menggunakan pendekatan kualitatif yang bersifat deskriptif. Deskriptif bertujuan untuk menggambarkan atau menguraikan. Metode kualitatif terdiri dari tiga cara pengumpulan data : 1)observasi, 2)wawancara, 3)pemanfaatan dokumen tertulis, dan hasil wawancara. Penelitian ini menghasilkan ilmu pengetahuan mengenai eksistensi tari berlatar belakang kebudayaan Islam yang berkembang di kepulauan Nias, tepatnnya di Desa Toreloto, kecamatan Lahewa, Nias Utara. Tari Hanggu merupakan kesenian yang membangun prinsip ataupun nilai-nilai Islami. Hal ini terlihat dalam element-element yang ada pada tari Hanggu yaitu, gerak (Nilai religius hubungan manusia-tuhan pada gerak salam dan nilai religius hubungan manusi-manusia), musik (nilai religius hubungan manusia-tuhan dan nilai religius hubungan manusia-manusia), tema (nilai religius hubungan manusia-tuhan), busana (nilai religius hubungan manusi-tuhan dan nilai religius hubungan manusia-manusia), property (nilai religius hubungan manusia-tuhan) dan pola lantai (nilai religius hubungan manusi-tuhan). Nilai religius yang dimaksudkan dalam pembahasan ini adalah suatu proses pembelajaran dalam kehidupan masyarakat dimana suatu kesenian dapat menciptakan hubungan yang harmonis antara makhluk dengan sang pencipta dan  antar sesama manusia. Kata kunci : Nilai Religius, Tari Hanggu , Hermeneutika Gadamer.
TOTOR SORANGAN DALAM UPACARA PENABALAN RAJA SISINGAMANGARAJA SEBAGAI MEDIA PEMBELAJARAN TRANSFORMATIF Iskandar Muda; Irwansyah Irwansyah; Martozet Martozet
SCHOOL EDUCATION JOURNAL PGSD FIP UNIMED Vol 9, No 3 (2019): SCHOOL EDUCATION JOURNAL PGSD FIP UNIMED
Publisher : Universitas Negeri Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (595.462 KB) | DOI: 10.24114/sejpgsd.v9i3.16086

Abstract

The highlight tortor is a dance performed at King Sisingamangaraja's dedication program. This study examines the light tortor with the meaning of community life systems that believe in supernatural forces, and serve as strategies and methods in developing transfomative learning development models. Design development is done by identifying the elements of learning material through the development of interactive audio visual media, to see the transformation, both in terms of form, function and meaning, changing from sacred to profane form, but in the context of the performance cannot ignore the ritual requirements. Data collection methods use observation, interviews, documentation, and data validity. Based on the research results of the Sorangan Tortor Transformation by raising the king's ordination ceremony into the form of performance art. Sorangan tortor occurrence factors are influenced by internal and external factors. The highlight tortor is currently undergoing a transformation from the seventh ceremonial form to the performing arts. Keywords: Transformation, Tortor, King Sisingamangaraja's Inheritance
Bagaimana Kepatuhan Membayar Zakat? Muhammad Arfan Harahap; Abd Latip; Iskandar Muda; Andri Soemitra; Sugianto Sugianto
Al-Kharaj : Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol 3 No 3 (2021): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Research and Strategic Studies Center (Pusat Riset dan Kajian Strategis) Fakultas Syariah IAI Nasional Laa Roiba

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (314.378 KB) | DOI: 10.47467/alkharaj.v4i1.406

Abstract

The purpose of this study is to investigate the factors that influence trust and knowledge and their impact on compliance in paying zakat, a case study on lecturers who teach in Langkat Regency. The data analysis technique used is the Structure Equation Modeling (SEM) approach based on variance (PLS) with the help of wrapPLS program analysis. This type of research is quantitative, using latent data as a predictor. The research data was obtained by using a questionnaire either in person or online. The findings in this study are the income variable has a positive and significant effect on compliance in paying zakat. Furthermore, the religiosity variable has a positive and significant effect on compliance in paying zakat
Analisis Determinan Kualitas Laporan Keuangan Satuan Kerja Di Wilayah Kerja Kantor Wilayah Kementerian Hukum dan Hak Asasi Manusia Sumatera Utara Dessy Lora Dearni Damanik; Iskandar Muda; Azizul Kholis
Locus Journal of Academic Literature Review Volume 1 Issue 1 - May 2022
Publisher : LOCUS MEDIA PUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (382.994 KB) | DOI: 10.56128/ljoalr.v1i1.48

Abstract

Laporan keuangan yang berkualitas merupakan tanggung jawab pemerintah dalam rangka meciptakan pemerintahan yang akuntabel. Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh Kompetensi Sumber Daya Manusia (SDM), Sistem Pengendalian Internal Pemerintah (SPIP), Rekonsiliasi Data, Pemanfaatan Teknologi Informasi (TI), dan Penerapan Standar Akuntansi pemerintah (SAP) terhadap kualitas laporan keuangan. Penelitian ini menggunakan jenis penelitian dengan pendekatan kuantitatif, dimana instrumennya menggunakan kuesioner. Sampel pada penelitian adalah 188 responden. Metode pengambilan sampel dalam penelitian ini adalah sampling total terhadap PPSPM, PPK Bendahara, Penata Keuangan Pengelola Barang Milik Negara, dan analis Barang dan Jasa yang tersebar di 59 Satuan Kerja Kantor Wilayah Kementerian Hukum dan Ham Sumatera Utara. Data diolah dengan menggunakan Smart-PLS. Hasil penelitian membuktikan bahwa Kompetensi Sumber Daya Manusia (SDM), Sistem Pengendalian Internal Pemerintah (SPIP), Rekonsiliasi Data, Pemanfaatan Teknologi Informasi (TI), dan Penerapan Standar Akuntansi pemerintah (SAP)berpengaruh terhadap kualitas laporan keuangan. Besarnya variabilitas yang dapat dijelaskan oleh variabel bebas terhadap kualitas laporan keuangan adalah sebesar 86 %, sedangkan sisanya sebesar 14 % dipengaruhi oleh variabel lain yang tidak termasuk dalam model penelitian ini.
Effect of Auditor Ethics, Complexity, Audit Fees, Auditor Motivation, and Time Budget Pressure on Audit Quality for All Members of the Indonesian Institute of Certified Public Accountants Abdul Aziz; Iskandar Muda; Chandra Situmeang
Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 4, No 4 (2021): Budapest International Research and Critics Institute November
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v4i4.3519

Abstract

This study aims to determine the effect of auditor ethics, complexity, audit fees, auditor motivation, and time budget pressure on audit quality for All Members of the Indonesian Institute of Certified Public Accountants. This research is a quantitative research with a descriptive approach. The research was carried out in All Members of the Indonesian Institute of Certified Public Accountants who are registered in the 2020 membership. The population of this study were All Members of the Indonesian Institute of Certified Public Accountants as many as 1,450 people. The sample size in this study was 208 Members of the Indonesian Institute of Certified Public Accountants. This research uses structural equation model (SEM) analysis. The results obtained are that auditor ethics has a significant effect on audit quality, complexity has a significant effect on audit quality, audit fees has a significant effect on audit quality, auditor motivation has a significant effect on audit quality, and time budget pressure has a significant effect on audit quality.
Analysis of Factors Affecting Stock Returns with Economic Value Added as Intervening Variables in Property and Real Estate Companies Listed on the Indonesia Stock Exchange Richard Richard; Iskandar Muda; Sirojuzilam Sirojuzilam
Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 4, No 3 (2021): Budapest International Research and Critics Institute August
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v4i3.2361

Abstract

This study aims to determine the effect of cash flow, debt to equity ratio (DER), return on assets (ROA), and stock beta on stock returns with economic value added as intervening variables in Property and Real Estate Companies listed on the Indonesia Stock Exchange for the 2010-2020 period. The population used in this study were 65 Property and Real Estate Companies listed on the Indonesia Stock Exchange. The sampling method is by using purposive sampling. Based on the criteria that have been made, the number of samples is 11 companies so that a total of 121 research observations are obtained. Hypothesis testing in this study using regression analysis and to test the significance of the coefficient t test.  The results of this study indicate that: (1)cash flow has a negative and insignificant effect on stock returns, (2)DER has a negative and insignificant effect on stock returns, (3)ROA has a positive and significant effect on stock returns, (4)stock beta has a negative and significant effect on stock returns, (5)cash flow, DER, ROA, and stock beta through economic value added have a significant effect on stock returns.
Co-Authors , Rahima Br Purba Abd Latip Abdillah Arif Nasution Abdillah Iskandar Abdul Aziz Ade Elsa Betavia Ade Khadijatul Z. Hrp Adina S Sembiring Ady Putra Sinambela Agus Christian Hutagalung Ahmad Qorib Ahmad Sanusi Alexander L. Elyakov Alexander N. Semin Alexandro Munthe Amlys Syahputra Silalahi Andre Pranata S. Depari Andri Soemitra Andri Soemitra Andri Zainal Andrini Akbar Angelina O. Zekiy Anggi Pratama Annisa Rizki Pratiwi Anriza Witi Nasution Ari Irawan Arifuddin Maulana Arini Arini Asmaul Husna Atika Amalia Sholikhah Aynil Ajijar Hamdani Ayu Teresia Hutauruk Azhar Maksum Azizul Kholis Azizul Kholis Azwar Manaf azzahra, an suci Azzakia, Alvira Rizky Bahtiar Bahtiar Barus, Okky Putra Bonifasius Hamonangan Tambunan Budi Anshari Nasution Calista Chandra Cherin Mahulae Chilwin Chilwin Chilwin Cicilya Evangelista Yunani Purba Denny Irawan Dessy Lora Dearni Damanik Dilinar Adlin Dito Aditia Darma Nasution Dwi Faradiba Siregar Ebigel Damesui Tampubolon Eliyah Acantha Manapa Sampetoding Endang Sulistya Rini Enrich Van Bosar Sitorus Ericson Chandra ERLINA Erlina Erlina Erlina Erlina Erlina Erlina Erna Fitriyawati Esa Setiana Evgeniy V. Kostyrin Fadlan Alkindi Faisal Fanny Metungku Firman Syarif Firmansyah Gabriela CM Sormin Geby Citra Ananda Hade Chandra Batubara Haervi Yunira Halomoan Sihombing Haryono Umar Hasibuan, Renika Hastati, Sri Henny Purnama Dewi Heri Enjang Syahputra Ibnu Affan Inggrid Lidya Panjaitan Irawan Irawan Irwan Santosa Irwansyah Irwansyah Isfenti Sadalia Januar Samuelson Gea Jhon Boris Clinton Saragih Joy Renta Oktavia Hutauruk Jumadil Saputra Junawan Junawan Kayyisa Fahani Keulana Erwin Khaira Amalia Fachrudin Khumaidi Ku Halim Bin Ku Ariffin Laia, Klara Srikandi Laura Wahdatul Lihar Marandra M. Irsan Nasution Mamfalutin Mamfalutin Mamonto, Iip Purwantini Jeane Marina I. Ivleva Marina V. Vasiljeva Marnangkok Butarbutar Martatini Sumiati Lawolo Martozet Martozet Miroharjo, Didik Muflihul Fadhil Muhammad Arfan Harahap Muhammad Haykal Muhammad Rifky Santoso Muhammad Salman Muhammad Salman Muhyarsyah, Muhyarsyah Munjayanah Dwi Harviah Nabilla Dwi Agintha Nadezhda N. Semenova Nadjib Nadjib Naibaho, Jahoras Victor Natalia V. Ruban-Lazareva Natasya Octaverina Nico Gilbert Nathaniel Siagian Nikolay V. Kuznetsov Nurhaflah Soraya Nurhayati Nurhayati Nurmala Nurwani - Oddy Sinaga Ovami, Debbi Chyntia Pangaribuan, Jefri Junifer Prasetya Putra Bangsa Putri Tunggal Dewi Putri Utami Rahma Sari Harahap Rahmadansyah Saragih Rahmat Rahmat Azahar Siregar Rahmat Daim Harahap Raja Palti Tambunan Rani Febri Yani Raya Puspita Sari Hasibuan Reni Ria Armayani Restauli Simarmata Richard Richard Ricky Ricky Ricky Rina Br. Bukit Rina Bukit Rina Bukit Rindi Andika Riva Ubar Harahap Rizma Nazriah Hasibuan Rizma Nazriah Hasibuan Roy Satria O. Sunggu Rujiman Sabrina Jovanka Sabrina Jovanka Saidan Sany Lubis Salman Farisi Sambas Ade Kesuma Sambas Ade Kesuma Sambas Ade Kesuma Sambas Ade Kesuma Sambas Ade Kesuma Sambas Ade Kusuma Sambas Ade Kusuma Santi Arafah Saparuddin Siregar Saragih, Fitriani Sari Mega Florensia Simanungkalit Shendy Dennison Shendy Dennison Siddiqiyah, Arofatus Sirojuzilam Sirojuzilam Hasyim Situmeang, Chandra Sovia Irawaty Sihombing Stephanie Olivia br. Sihaloho Sugianto Sugianto Sugianto Sugianto Syafrizal Helmi Syahrun, Syahrun Tedi Hermansyah Tengku Eka Susilawaty Tengku Ezy Andika Tesalonika Putri Bagus Novitaloka Thezar Fiqih Hidayat Hasibuan Timbul M. Panjaitan Tri Pamungkas, Ferdy Tuti Rahayu Uyuni Widiastuti Vadim V. Ponkratov Vanisa Meifari Windhatria, Inna Yoserizal Yudhistira A. Pratama Yunanda Eka Putra Yuniati Yusrizal Zuhandi Zul Azmi Zulia Hanum Zulkarnain Zulkarnain Zulkarnain