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PENGARUH VOLATILITAS ARUS KAS, VOLATILITAS PENJUALAN, LEVERAGE, DAN BOOK TAX DIFFERENCES TERHADAP PERSISTENSI LABA Ariyanti, Rizka; Imron, Ali; Aditya, Dicky
Jurnal Aktual Akuntansi Keuangan Bisnis Terapan (AKUNBISNIS) Vol. 7 No. 1 (2024): Vol. 7 No. 1 MEI 2024
Publisher : Politeknik Negeri Semarang

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Abstract

This study aims to determine the effect of cash flow volatility, sales volaticity, leverage, and book tax differences in 2017-2021. Quality profit is persistent profit, that is, profit that is sustainable, more permanent, and not temporary. The type of data used is secondary data of propery and real estate companies obtained from the Indonesia Stock Exchange (IDX). This research uses the method The sampling technique used was purposive sampling technique with a population of 87 companies with a sample of 9 companies. The data analysis method used is quantitative data analysis, which uses panel data regression analysis with the Eviews 10 application program. The partial results show that cash flow volatility has no effect on profit persistence, sales volatility has a negative and significant effect on profit persistence, Laverage has no effect on profit persistence and Book tax differences have a significant positive effect on profit persistence, and simultaneously shows that cash flow volatility, sales volatility, leverage and book tax differences, have a significant effect simultaneously on profit persistence with R2 of 76%.
Optimalisasi Penjadwalan Pencairan Pinjaman dan Ketersediaan Kas untuk Mengurangi Keterlambatan Fulfillment pada Permintaan Pencairan Besar Aditya, Dicky; Muammal, M.; Yaqin, M. Ainul
Jurnal Pustaka Data (Pusat Akses Kajian Database, Analisa Teknologi, dan Arsitektur Komputer) Vol 5 No 2 (2025): Jurnal Pustaka Data (Pusat Akses Kajian Database, Analisa Teknologi, dan Arsitekt
Publisher : Pustaka Galeri Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55382/jurnalpustakadata.v5i2.1430

Abstract

Keterlambatan pemenuhan (fulfillment) pencairan pinjaman dalam jumlah besar merupakan tantangan operasional kritis bagi koperasi. Penelitian ini bertujuan menganalisis kebijakan penjadwalan pencairan menggunakan simulasi stokastik kejadian diskrit. Tiga kebijakan Smallest First (SF), Largest First (LF), dan First Come First Served (FCFS) sebagai baseline diuji pada tiga skenario tingkat kas aman (Low, Medium, High). Hasil simulasi menunjukkan bahwa kegagalan utama bukanlah keterlambatan (SLA), melainkan kegagalan persetujuan (Total Gagal) akibat keterbatasan kas. Data agregat membuktikan bahwa kebijakan LF (Largest First) secara signifikan lebih unggul, mencatatkan Total Gagal terendah (rata-rata 4.22) sekaligus Total Gagal Besar terendah (2.11). Kinerja ini mengungguli FCFS (Total Gagal 4.67; Gagal Besar 3.11) dan SF (Total Gagal 5.11; Gagal Besar 2.56). Temuan ini merekomendasikan adopsi kebijakan LF untuk mengoptimalkan ketersediaan kas, memprioritaskan klien bernilai tinggi, dan menjaga efisiensi operasional.
Development and Determinants of Islamic Capital Market Performance In Indonesia: A Systematic Literature Review Period 2019-2025 Aditya, Dicky; Ningsih, Intan Kurnia
Maaliyah: Journal of Islamic Economic Law and Islamic Finance Vol. 1 No. 2 (2025): Maaliyah: Journal of Islamic Economic Law and Islamic Finance
Publisher : Universitas Darunnajah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61159/maaliyah.v1i2.725

Abstract

Despite the significant growth of Indonesia's Islamic capital market, there remains a lack of comprehensive synthesis regarding research developments, performance determinants, and methodological approaches used in studying this market during recent years. This study aims to systematically review the development and determinants of Islamic capital market performance in Indonesia during 2019-2025. Using the PRISMA 2020 framework, we analyzed 100 empirical articles from Indonesian academic databases focusing on research trends, determinant factors, and empirical models. The results show a significant increase in publications, especially during the COVID-19 pandemic period (2021-2023). Macroeconomic factors (inflation, exchange rates, BI rate) and market-specific factors (liquidity, capitalization, volatility) are the main determinants consistently found across studies. GARCH family models and ARDL are the most frequently used methodological approaches. The findings indicate that the Indonesian Islamic capital market is influenced by both conventional economic factors and Sharia-specific screening mechanisms. This study contributes to the literature by providing a comprehensive synthesis of Islamic capital market performance research in Indonesia, identifying consistent determinants, evaluating methodological patterns, and highlighting research gaps for future studies in market microstructure, investor behavior, spillover effects, and ESG integration.
Implementasi Pemberdayaan Digital Berbasis Aset untuk Meningkatkan Visibilitas Pasar UMKM Pertambangan di Desa Campurdarat Yaqin, M Ainul; Aditya, Dicky; Pratiwi, Chatrine Eka; Agustina, Umdatul Mufida; Tirta, Izzi Angelina; Al-Kamila, Nadia Din Salima; Sa’dyah, Alycia Wilmaghfiroh
Jurnal Pustaka Mitra (Pusat Akses Kajian Mengabdi Terhadap Masyarakat) Vol 6 No 2 (2026): Jurnal Pustaka Mitra (Pusat Akses Kajian Mengabdi Terhadap Masyarakat)
Publisher : Pustaka Galeri Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55382/jurnalpustakamitra.v6i2.1737

Abstract

UMKM pertambangan marmer di Desa Campurdarat memiliki aset alam dan produksi yang kuat, namun menghadapi kendala besar dalam promosi digital. Rendahnya literasi digital dan ketergantungan pada pasar lokal membatasi perkembangan usaha. Pendampingan ini mengevaluasi program pemberdayaan digital yang melibatkan 3 peserta pelaku UMKM selama 20 hari. Dengan pendekatan Asset-Based Community Development (ABCD), intervensi dilakukan melalui tahap identifikasi aset, workshop strategi digital, pembuatan konten partisipatif, serta pendampingan manajemen media sosial. Data dikumpulkan melalui observasi dan kuesioner persepsi yang dianalisis secara deskriptif dengan triangulasi. Hasil menunjukkan dampak nyata: 40,63% peserta setuju bahwa visibilitas pasar mereka meningkat, dan 45,63% menyepakati urgensi kegiatan ini. Program ini berhasil membentuk identitas daring melalui konten Instagram Reels serta meningkatkan keterampilan digital praktis peserta. Temuan ini menegaskan bahwa pemberdayaan berbasis aset mampu memperkuat kapasitas promosi dan mendukung transformasi digital pedesaan yang berkelanjutan.