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All Journal Journal on Education Journal of Islamic Contemporary Accounting and Business LOBI: Jurnal Ekonomi, Manajemen, Bisnis Islam
Awang Dody Kardeli
UIN Sunan Gunung Djati Bandung
Economics, Econometrics & Finance Education

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Implementation of Ecological Class Program at SMK Bakti Karya Parigi Awang Dody Kardeli; Irpan Ilmi; Cepi Budiyanto
Journal on Education Vol 6 No 1 (2023): Journal On Education: Volume 6 Nomor 1 Tahun 2023
Publisher : Departement of Mathematics Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joe.v6i1.3852

Abstract

Ecological-oriented education becomes important when there is an ecological crisis like today. The ecological crisis marked by the relationship between humans and culture with the environment in which they live, live, and exploit natural resources. This is the challenge of education in Indonesia to form and produce citizens who care about environmental damage or pollution while also wanting to preserve and make use of the environment in a balanced way. The method used in this study is a descriptive qualitative method using data collection techniques including interviews, observation, literature review or literature and documentation. The results of this study indicate that Bakti Karya Parigi Vocational School has implemented the Ecology Class program through effective planning, organizing and implementation. Ecology class has been implemented since 2016 with a special ecology class program
Mediating Effects of Earnings after Tax: Cost of Good Sold, Sales Growth, and Dividend Payout Ratio Gina Sakinah; Ponirah, Ade; Iwan Setiawan; Awang Dody Kardeli; Izzul Haq Firman Maulana
Journal of Islamic Contemporary Accounting and Business Vol. 2 No. 2 (2024): JICAB
Publisher : Tazkia Islamic University College

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30993/jicab.v2i2.382

Abstract

The research aims to analyze the mediating effect of Earning After Tax on the influence of Cost of Good Sold (COGS) and Sales Growth on the Dividend Payout Ratio (DPR). This research uses a descriptive verification method with a quantitative approach. The research method uses classical assumption, associative, and path analyses. The analysis in this research is supported by the use of SPSS for Windows version 23. The data is secondary data from the Indonesian Stock Exchange website (www.idx.co.id). Based on the research results, it was concluded that there is a significant influence between the Cost of Good Sold (COGS) on the Dividend Payout Ratio (DPR) in consumer goods industry companies listed on the Jakarta Islamic Index (JII) for the 2011-2019 period with the results t count > t table (2.075 > 2.042) so Ha is accepted. There is an insignificant influence between Sales Growth on the Dividend Payout Ratio (DPR) in consumer good industry companies listed on the Jakarta Islamic Index (JII) for the 2011-2019 period because t count < t table (1.458 < 2.042), so Ho is accepted. There is a significant influence between Earning After Tax (EAT) and the Dividend Payout Ratio (DPR) in consumer goods industry companies listed on the Jakarta Islamic Index (JII) for the 2011-2019 period. Ha is accepted with the results t count > t table (4.237 > 2.042). Meanwhile, the Cost of Good Sold (COGS) influences the Dividend Payout Ratio (DPR) through Earning After Tax (EAT) Z value (2.702) and p-value 0.006 < 0.050. Moreover, Sales Growth influences the Dividend Payout Ratio (DPR) through Earning After Tax (EAT) Z value (2.178) and p-value 0.0296 < 0.050.
PENGARUH INVENTORY TURN OVER (ITO) DAN TOTAL ASSET TURNOVER (TATO) TERHADAP RETURN ON ASSETS (ROA) (Penelitian di PT Indonesia Farma tbk) Awang Dody Kardeli; Alyasa Darussalam
Lobi Vol. 2 No. 1 (2025): LOBI: Jurnal Ekonomi, Manajemen, Bisnis Islam
Publisher : Laboratorium FEBI UIN SGD Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/lobi.v2i1.1271

Abstract

Return On Assets (ROA) adalah media yang digunakan untuk mengukur ke­mam­­puan perusahaan dalam menghasilkan laba. Dengan ROA akan dapat dike­tahui seberapa besar efisiensi perusahaan dalam menggunakan aktivanya dalam menghasilkan keuntungan. Semakin tinggi hasil pengembalian atas aset, maka se­ma­kin tinggi pula jumlah laba bersih yang dihasilkan dari setiap rupiah yang ter­tanam dalam total aset. Penelitian ini bertujuan untuk mengetahui pengaruh ITO dan TATO terhadap ROA. Metode penelitian yang digunakan yaitu metode de­skriptifamelalui pendekatanakuantitatif. Hasil penelitian menunjukkan bahwa ITO secara parsial tidak berpengaruh signifikan terhadap ROA dengan koefisien determinasi 20,5% dan t-hitung 1,524. TATO pun secara parsial tidak berpengaruh signifikan terha­dap ROA 32,1% dan t-hitung 2.064. Namun, gabungan ITO dan TATO berpenga­ruh secara signifikan terhadap ROA yakni f-hitung 3,163 dan koefisien determinasi 44,2%.
Co-Authors Alyasa Darussalam Cepi Budiyanto Gina Sakinah Irpan Ilmi Iwan Setiawan Izzul Haq Firman Maulana Ponirah, Ade