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PENGARUH QUICK RATIO DAN EARNING PER SHARE TERHADAP HARGA SAHAM PADA PERUSAHAAN PERTAMBANGAN BATU BARA YANG TERDAFTAR DI BURSA EFEK INDONESIA Sarnawia Rehalat; Jaelani Lamasidonda; Syawal Zakaria
Indo-Fintech Intellectuals: Journal of Economics and Business Vol. 2 No. 2 (2022): Indo-Fintech Intellectuals: Journal of Economics and Business
Publisher : Lembaga Intelektual Muda (LIM) Maluku

The purpose of this study is to determine and analyze the effect of quick ratio and earnings per share on share prices in coal mining companies listed on the Indonesia Stock Exchange (IDX). The analytical tool used in this study was multiple linear regression. The total population of 21 companies or all coal mining companies listed on the IDX, which is sampled in this study is as many as 6 stone mining companies listed on the IDX and companies have data to calculate Quick Ratio (QR) and Earning Per Share (EPS), as well as available annual financial report data published during the research period 2011-2016 in www.idx.co.id. The results showed that the independent variable Quick Ratio (X1) had a negative and significant influence on stock prices, while Earning Per Share (X2) had a positive but not significant influence on Coal Mining Companies listed on the IDX. The higher the Quick Ratio level indicates its short-term financial performance, the better because the company is considered capable of paying its obligations using cash, tradable securities, and receivables

Measuring the Root Determinants of Income Level and the Impact on the Financial Literacy of MSME Actors Anton Priyo Nugroho; Syawal Zakaria; Yulianti Yulianti; Maryam Sangadji; Ninik Endang Purwati
Kontigensi : Jurnal Ilmiah Manajemen Vol 11 No 1 (2023): Kontigensi: Jurnal Ilmiah Manajemen
Publisher : Program Doktor Ilmu Manajemen, Universitas Pasundan, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56457/jimk.v11i1.350

This research was conducted to see the effect of the variables of education level, gender, and business time on financial literacy with income level as an intervening variable in Kalongan Village MSMEs. Descriptive quantitative approach used in research. The population in this study were SMEs in the Kalongan Village area, totaling 116 SMEs and the sampling technique used was a census. The research instrument was tested using validity and reliability tests which were then processed with multiple linear regression analysis coupled with the path test/sobelt test in the SPSS program. The results of the analysis illustrate that (1) the level of education has a positive and significant effect on the level of income; (2) gender has a positive and significant effect on income levels; (3) business time has a positive and significant effect on income levels; (4) income level has a positive and significant effect on financial literacy; (5) gender has a positive and significant effect on financial literacy; (6) business time has a positive and significant effect on financial literacy; (7) The level of income has a positive and significant effect on financial literacy; (8) Income level is not able to mediate the relationship between education level and financial literacy; (9) Income level is unable to mediate gender relations on financial literacy; and (10) income level is not able to mediate the relationship between business time and financial literacy

Analysis Of The Influence Of HR Competency, Implementation Of The Regional Financial Accounting System And Internal Control System On The Quality Of The Regional Government's Financial Reports In East Lombok Regency Syawal Zakaria; Nicko Albart; Yudi Nur Supriadi; Aprih Santoso; Loso Judijanto
Jurnal Manajemen Pelayanan Publik Vol 7, No 2 (2023): Jurnal Manajemen Pelayanan Publik
Publisher : Universitas Padjadjaran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24198/jmpp.v7i2.50569

The formulation of the problem is how does HR competency, implementation of the Regional Financial Accounting System and Internal Control System affect the quality of government financial reports? The research aims to analyze the influence of human resource competency factors, regional financial accounting systems, and internal control systems on the quality of regional financial reports in East Lombok Regency. The main theories are HRM Theory and Financial Reporting Quality Theory. This research uses quantitative methods. Data collection using a questionnaire. The sampling method is a census sampling technique with a population of 45 employees. Data were analyzed using IBM SPSS version 22, analysis using tests: validity, reliability, classical assumptions, linear regression analysis and coefficient of determination. The results of the research, human resource competency, implementation of SAKD, internal control systems influence the quality of regional financial reports at the East Lombok Regency BPKAD Office. In conclusion, the existence of positive interactions, increasing HR competency, implementing SAKD, and a good internal control system contributes to improving the quality of financial reports. These findings serve as a reference for local governments to improve the quality of financial reports which have a positive impact on public trust.

Hedging Effectiveness as an International Financial Risk Management Strategy Zakaria, Syawal
Golden Ratio of Mapping Idea and Literature Format Vol. 3 No. 1 (2023): July - January
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grmilf.v3i1.352

In the dynamic landscape of global finance, businesses face intricate challenges navigating international markets, necessitating robust risk management strategies. This explores the evolution of hedging as a crucial financial maneuver originating from the 20th-century financial upheavals. Hedging, strategically responding to market fluctuations, has transformed into a sophisticated risk management tool, requiring a nuanced understanding of market dynamics. It serves as a financial shield, particularly in the face of currency fluctuations and interest rate volatility for multinational corporations. The symbiotic relationship between theoretical underpinnings and practical application becomes evident as the narrative unfolds. The story emphasizes the complexities and challenges of financial markets, highlighting the need for strategic and proactive responses. The effectiveness of hedging is portrayed not as a one-size-fits-all solution but as a philosophy ingrained in decision-making processes for businesses operating globally. Real-world case studies dissect the successes and failures of companies employing hedging, bridging theory and application. Hedging is portrayed not as a static set of practices but as a dynamic philosophy adapting to technological advancements. The integration of sophisticated algorithms and artificial intelligence transforms risk management, enabling more precise, agile, and adaptive hedging approaches.

Telaah Fiqh Muamalah Dan Nilai Akuntansi Dalam Tradisi Sanamang Dan Dudu Tampa Di Desa Tulehu, Kota Ambon Zakaria, Ilham Habibi; Zakaria, Syawal
DIALEKTIKA Vol. 17 No. 1 (2024): (Edisi Juni) Sosial Keagamaan
Publisher : IAIN Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33477/da.v17i1.7085

Culture is one of the identities that each region possesses with its own character. The traditions of sanamang and dudu tapas are one of them. The tradition is a series of weddings in Tulehu village, Ambon town, Maluku. This research aims to examine the cultural reality of sanamang and dudu tampa through expression fiqh muamalah and accounting values. The method used is qualitative with data aggregation with interview techniques and literary studies. Based on the results of the study that the traditions of sanamang and dudu tampa carry a holistic value. These values are manifested in the attitude of ta'awun (help-help) as part of the value of muamalah which is definitely allowed to be the main value of the tradition of sanamang and dudu tampa practices. Another important aspect is the value of transparency and accountability expressed through the implementation of sanamang and dudu tampa. This increasingly gives the belief that culture, spirituality, and accounting are directly connected into an inseparable unity.

The Effects of Fiscal Policy and Monetary Policy on Borrowing Costs and Credit Access for SMEs: An Empirical Study Zakaria, Syawal
Atestasi : Jurnal Ilmiah Akuntansi Vol. 7 No. 1 (2024): March
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/atestasi.v7i1.757

The objective of this study is to investigate the impact of fiscal policies (FP) on borrowing costs and credit access (BCAC) for SMEs, considering the role of monetary policy (MP) as a the second independent factor. This research aims to understand more deeply how fiscal and monetary policies can be utilized to support growth and access to finance for SMEs, as well as identify remaining barriers to access to finance. Through comprehensive analysis, this study is expected to provide effective policy recommendations to improve access to credit for SMEs, which in turn can support economic growth and job creation. This study adopts a quantitative research design using statistical analysis to examine the impact of fiscal policies on borrowing costs and credit access for Small and Medium Enterprises (SMEs). The analysis will be conducted using the SMARTPLS 3.0. Sample size based on valuable samples are 120 of SME. The sampling technique used in this study will be purposive sampling. This approach will involve selecting SMEs that meet specific criteria, such as size, sector, and eligibility for relevant government programs or incentives. Result of this study state Fiscal Policy (FP) and Monetary Policy (MP) have a significant effect on Borrowing Costs and Access to Credit (BCAC).

Hedging Effectiveness as an International Financial Risk Management Strategy Zakaria, Syawal
Golden Ratio of Mapping Idea and Literature Format Vol. 3 No. 1 (2023): July - January
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grmilf.v3i1.352

In the dynamic landscape of global finance, businesses face intricate challenges navigating international markets, necessitating robust risk management strategies. This explores the evolution of hedging as a crucial financial maneuver originating from the 20th-century financial upheavals. Hedging, strategically responding to market fluctuations, has transformed into a sophisticated risk management tool, requiring a nuanced understanding of market dynamics. It serves as a financial shield, particularly in the face of currency fluctuations and interest rate volatility for multinational corporations. The symbiotic relationship between theoretical underpinnings and practical application becomes evident as the narrative unfolds. The story emphasizes the complexities and challenges of financial markets, highlighting the need for strategic and proactive responses. The effectiveness of hedging is portrayed not as a one-size-fits-all solution but as a philosophy ingrained in decision-making processes for businesses operating globally. Real-world case studies dissect the successes and failures of companies employing hedging, bridging theory and application. Hedging is portrayed not as a static set of practices but as a dynamic philosophy adapting to technological advancements. The integration of sophisticated algorithms and artificial intelligence transforms risk management, enabling more precise, agile, and adaptive hedging approaches.

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