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PENGARUH ECONOMIC VALUE ADDED (EVA), RETURN ON INVESTMENT (ROI), CURRENT RATIO (CR) DAN PRICE TO BOOK VALUE (PBV) TERHADAP HARGA SAHAM Nurlaelah; Firmansyah; Ulfah Mualafah
Jurnal Studia Akuntansi dan Bisnis (The Indonesian Journal of Management & Accounting) Vol 12 No 1 (2024)
Publisher : Universitas La Tansa Mashiro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55171/jsab.v12i1.1121

Abstract

The share price is the price of shares on the stock exchange which is a consideration for investors before investing in a company. Before investing in a company, investors should conduct a fundamental analysis. This study aims to test and analyze the effect of Economic Value Added (PBV), Return On Investment (ROI), Current Ratio (CR) and Price to Book Value (PBV) on Stock Prices in Primary Consumer Sector Companies Listed on the Indonesia Stock Exchange for the period 2018-2022. The method used is quantitative method. The sample of this study amounted to 22 Primary Consumer Sector companies listed on the Indonesia Stock Exchange for the 2018-2022 period which had been eliminated using purposive sampling technique. The analysis technique used is multiple linear regression analysis techniques using the SPSS V.23 program. The results showed that Economic Value Added, Return On Investment and Price to Book Value partially each had a positive and significant effect on Stock Prices. while Current Ratio partially has no effect on Stock Prices. As for the simultaneous test, Economic Value Added, Return On Investment, Current Ratio and Price to Book Value together have an effect on Stock Prices
Manajemen Bantuan Zakat Infak Sedekah (Zis) Dalam Perspektif Maqasid Al-Syari’ah di Baznas Kota Makassar Nindhi Meyna Susilawati; Nurlaelah; Nur Setiawati
Journal of Gurutta Education Vol. 2 No. 1 (2023): Journal of Gurutta Education (JGE)
Publisher : Pascasarjana UMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52103/jge.v2i1.1216

Abstract

Managing zakat infaq and alms (ZIS) funds at the Amil Zakat Agency in Makassar City requires good management. Therefore, the Amil Zakat Agency is required to play an active role in achieving this. Makassar City's ZIS management, Maqasid Al-Syariah, was chosen as a benchmark used as an indicator of aid management with the aim of improving community welfare. The purpose of this study was to determine the effectiveness of Zakat, Infak, and Alms Assistance Management (ZIS) in the Maqsid Al-Syar'ah Perspective at BAZNAS Makassar City using a descriptive qualitative research approach. In the process of collecting data, the author uses several methods, namely the method of observation, interviews, and documentation. The results of this study indicate that the management of assistance in the management of Zakat Infak Alms funds for the Makassar City BAZNAS program has been in accordance with Maqsid al-Syar'ah; the thing that has had a major impact on the MAKASSAR SEJAHTERA program is the revolving fund assistance program for micro-enterprises, while the Ad-Din aspect of this is in accordance with the objectives of the Makasar TAKWA, HEALTHY MAKASSAR, and SMART MAKASSAR programs, although each has not been maximized; The effectiveness of ZIS BAZNAS Assistance Management in Makassar City still has various main problems, including: the coordination pattern of OPZ in general is not optimal; the understanding of zakat fiqh and regulations in regional BAZNAS leaders is generally still weak; the competence of regional BAZNAS leaders; the management and functions of regional BAZNAS; and the quality of HR BAZNAS AMI in general is still weak
PENGARUH UKURAN PERUSAHAAN DAN AUDIT TENURE TERHADAP KUALITAS AUDIT PADA PERUSAHAAN SEKTOR KONSUMEN PRIMER Araswati; Nurlaelah; Herlina
The Asia Pacific Journal Of Management Studies Vol 11 No 2 (2024)
Publisher : Universitas La Tansa Mashiro

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Abstract

Audit quality is all the possibilities (probability) that the auditor when auditing the client's financial statements can determine violations that occur in the client's accounting system and report them in the audited financial statements, audit quality is measured using Kap Bigfour and Non bigfour. Companies audited using Bigfour hood will result in increased company size and more audit quality. This study aims to test and analyze the effect of Company Size and Audit Ternure on Audit Quality in primary consumer sector companies listed on the Indonesia Stock Exchange in 2017-2021. The data used is secondary data with the research method used, namely quantitative methods. The population and this study amounted to 103 primary consumer sector companies and the sample taken using purposive sampling was 24 companies. The analysis technique used is Logistic Regression Analysis using SPSS 25 software. The results of the analysis conducted show that partially Company Size (Ln = Total Assets) has a significant effect on Audit Quality, so H1 is accepted. Audit tenure (Auditor Engagement with Client / Issuer) partially has no effect on audit quality, so H2 is rejected. Meanwhile, simultaneously Company Size and Audit Tenure affect audit quality, so H3 is accepted..
Peran Pendidikan Dalam Mendorong Pertumbuhan Ekonomi: Studi Kasus Pada Program Studi Magister Manajemen Pendidikan Universitas Ahmad Dahlan Noryani; Aulia, Ami; Sawiah Siagian, Lailan; Nurlaelah; Halimah, Siti; Gede Mulawarman, Widyatmike
AMMA : Jurnal Pengabdian Masyarakat Vol. 1 No. 04 (2022): AMMA : Jurnal Pengabdian Masyarakat
Publisher : CV. Multi Kreasi Media

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Abstract

Education is a fundamental pillar in the development of quality human resources, which in turn drives a country’s economic growth. Universitas Ahmad Dahlan, as one of Indonesia’s leading educational institutions, is strongly committed to continually improving the quality of education through effective and efficient management. The PPL Internship Activity Report provides insights into education and economic growth within the Master of Educational Management Program at Universitas Ahmad Dahlan, Yogyakarta. The PPL activities are structured around planning, organizing, implementing, and monitoring stages. Data collection methods included interviews, observations, and documentation. The collected data was analyzed interactively through data reduction, data presentation, and conclusion drawing.The findings from the PPL activities revealed that (1) planning involved identifying human resource needs, formulating vision and mission statements, and developing a competency-based curriculum; (2) organizing included forming a team of professional lecturers, establishing partnerships with industry and government institutions, and providing supporting facilities; (3) implementation involved innovative teaching methods and the development of students’ soft and hard skills; and (4) supervision included student performance evaluations as well as curriculum review and enhancement. Overall, the planning, organizing, implementation, and supervision conducted by the Master of Educational Management Program at Universitas Ahmad Dahlan aim to develop high-quality human resources capable of contributing to economic growth. By strengthening managerial competencies, graduates are expected to become innovative leaders in the education sector, equipped to face global challenges and drive productivity and economic competitiveness at both the national and international levels.
Pertumbuhan Perusahaan dan Rasio Keuangan: Faktor Penentu Kinerja Keuangan Perusahaan Properti dan Real Estat di Indonesia Della Octavia, Maura; Mudawanah, Siti; Nurlaelah
Journal of Accounting, Management, Economics, and Business (ANALYSIS) Vol. 3 No. 1 (2025)
Publisher : Edupedia Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56855/analysis.v3i1.1225

Abstract

Tujuan penelitian ini untuk menganalisis pengaruh struktur modal yang di proksikan dengan Debt to Equity Ratio (DER), pertumbuhan perusahaan, current ratio, dan ukuran perusahaan terhadap kinerja keuangan yang di proksikan dengan Return on Equity (ROE) pada perusahaan sektor Properties dan Real Estate yang terdaftar di Bursa Efek Indonesia (BEI) periode 2018-2022. Sampel diambil dengan teknik purposive sampling, berdasarkan kriteria yang ditetapkan diperoleh sampel sebanyak 17 perusahaan. Sumber data yang digunakan adalah data sekunder dengan menggunakan metode pengumpulan data yaitu Annual Report. Teknik analisis menggunakan regresi linier berganda dan diolah dengan alat bantu Software SPSS versi 25. Hasil penelitian ini membuktikan bahwa struktur modal (DER) secara parsial berpengaruh terhadap kinerja keuangan (ROE), pertumbuhan perusahaan secara parsial berpengaruh terhadap kinerja keuangan (ROE), current ratio (CR) secara parsial berpengaruh terhadap kinerja keuangan (ROE), dan ukuran perusahaan secara parsial berpengaruh terhadap kinerja keuangan (ROE). Struktur modal (DER), pertumbuhan perusahaan, current ratio, dan ukuran perusahaan secara simultan memiliki pengaruh terhadap kinerja keuangan (ROE).
THE INFLUENCE OF THE USE OF AUDIOVISUAL MEDIA ON THE EXPRESSIVE LANGUAGE ABILITIES OF EARLY CHILDREN IN KINDERGARTEN Intisari; Nurlaelah; Amri, Nur Alim; Hajerah; Hasbur, Heni Safitri
PRATAMA WIDYA : Jurnal Pendidikan Anak Usia Dini Vol 9 No 2 (2024): Pratama Widya Oktober 2024
Publisher : UHN I GUSTI BAGUS SUGRIWA DENPASAR

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25078/pw.v9i2.3734

Abstract

Expressive language proficiency plays a crucial role in everyday life, allowing children to express their needs and desires more easily and helping others to understand them better. However, the challenge of developing these skills, particularly in young children, remains a key issue in education. This study aims to assess the impact of audiovisual media on improving the expressive language abilities of children at Chamsiyah Kindergarten, located in Ulugalung Village, Bantaeng Regency. The research adopted a quantitative approach using a quasi-experimental design. Data was gathered through observations in a one-group pretest and posttest format. The educational tool employed was audiovisual media. The sample consisted of 15 children aged 5 to 6 years who voluntarily participated in the study. The analysis revealed a significant increase in the average scores between the pretest and posttest. Hypothesis testing showed that the t-statistic was -15.427, compared to a t-table value of 1.761, indicating that the t-statistic was greater than the t-table value, supporting the acceptance of the alternative hypothesis (Ha). Thus, it was concluded that the use of audiovisual media significantly enhanced the expressive language skills of early childhood learners. This research contributes to early childhood education by demonstrating the practical effectiveness of audiovisual media as a tool to support the development of expressive language skills in children.
Deskripsi Kesalahan Siswa Dalam Menyelesaikan Soal Cerita Matematika Nurlaelah; Alimuddin; Ilham Minggi
Issues in Mathematics Education (IMED) Vol. 1 No. 1 (2017): Volume 1 Nomor 1 Tahun 2017
Publisher : Program of Mathematics Education Department of Mathematics Faculty of Mathematics and Natural Sciences (FMIPA) Universitas Negeri Makassar (UNM)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35580/imed9250

Abstract

This research aimed to describe the types of errors made by students in solving mathematical problems in the Two-Linear Linear Equation System and the factors causing students to make mistakes. The research subjects consisted of 2 students of class IX.A who were selected based on how many errors were made in solving math story problems. The instrument used is a written test that contains 1 item description and interview guidelines. The errors analyzed are categorized using the Newman error category which consists of 5 errors, namely reading errors, misunderstanding, errors in transforming, processing errors and errors in writing the final answer. The results showed that based on the Newman error criteria, the errors that occurred were not being able to write down what was known and what was asked, not being able to make a mathematical model correctly, unable to use procedures, wrong in using count operations and unable to conclude the final results. The cause of students making mistakes is not understanding the information in the problem, lack of accuracy of students, and lack of skills, forgetting, and hurrying in answering questions. The results of this study are expected to add insight into the types of errors made by junior high school students in the material system of linear equations of two variables, especially in working on problems related to everyday life so that in the learning process mistakes made can be minimized immediately.
Integrated Educational Practices for Building Character and Motivation among Orphans in Institutional Care at Ummu Aiman Makassar Islamic orphanage Luthfiah Nurhuda Watri; Rosmiati; Subaedah; Nurlaelah
Tamaddun Life Vol 24 No 1 (2025): June
Publisher : Fakultas Sastra - Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33096/tamaddun.v24i1.940

Abstract

This study explores the integrated strategies employed by caregivers at Panti Asuhan Ummu Aiman, an Islamic orphanage in Makassar, Indonesia, to strengthen character education and enhance learning motivation among children in institutional care. Using a qualitative phenomenological approach, data were collected through semi-structured interviews with 12 children and 6 caregivers, participant observation over a three-month period, and document analysis. The findings reveal nine interrelated strategies: psychological consultation, tahfidz (Qur’an memorization) programs, caregiver role modelling, structured character education routines, regular monitoring and evaluation, participation in Jakarta Intensive Learning Centre (JILC) tutoring, a balanced reward and punishment system, engagement with external stakeholders, and entrepreneurship training. These strategies function synergistically to address the emotional, moral, cognitive, and social dimensions of the children's development. The study concludes that a holistic and culturally grounded model integrating spiritual, psychological, and educational support can effectively foster character formation and academic motivation in orphanage settings. The implications suggest that faith-based care institutions can play a transformative role when guided by intentional, structured, and empathetic approaches to child development.
Penegakan Hukum Terhadap Praktik Judi Online di Era Digital: Studi Kasus Cyber crime di Indonesia Army Handayani; Nurlaelah; Sufyan Hidayat; David Nugraha Saputra
Al-Zayn: Jurnal Ilmu Sosial, Hukum & Politik Vol 3 No 2 (2025): 2025
Publisher : Yayasan pendidikan dzurriyatul Quran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61104/alz.v3i2.984

Abstract

Perkembangan teknologi informasi dan komunikasi di era digital telah mendorong pergeseran bentuk kejahatan dari konvensional ke dunia maya, salah satunya adalah transformasi perjudian konvensional menjadi judi online. Judi online  menjadi ancaman serius dalam kategori kejahatan siber (cyber crime) karena bersifat lintas batas, anonim, dan sulit dilacak. Meskipun Indonesia telah memiliki berbagai regulasi yang melarang perjudian, penegakan hukum terhadap praktik judi online  masih menghadapi berbagai tantangan, terutama dalam konteks hukum acara pidana. Penelitian ini bertujuan untuk menganalisis efektivitas penegakan hukum terhadap judi online  di Indonesia, mengidentifikasi hambatan teknis dan yuridis yang dihadapi, serta merumuskan strategi penguatan penegakan hukum. Dengan menggunakan pendekatan studi kepustakaan, penelitian ini mengkaji aspek regulasi, pembuktian, yurisdiksi, dan koordinasi antar lembaga penegak hukum. Hasil analisis menunjukkan adanya kelemahan dalam kerangka hukum acara pidana yang belum sepenuhnya mampu mengakomodasi kompleksitas kejahatan siber, keterbatasan kapasitas forensik digital, serta lemahnya koordinasi dan kerja sama internasional. Oleh karena itu, diperlukan pembaruan hukum acara pidana, peningkatan kapasitas teknis, standardisasi prosedur bukti elektronik, serta penguatan kerja sama lintas negara untuk memperkuat pemberantasan judi online  di Indonesia.
Edukasi Literasi Keuangan Agar Terhindar dari Pinjol bagi Para Guru di PAUD KB KASUARI, Bogor, Jawa Barat: Pengabdian Nurlaelah; R Melda Maesarach; Susi
Jurnal Pengabdian Masyarakat dan Riset Pendidikan Vol. 4 No. 1 (2025): Jurnal Pengabdian Masyarakat dan Riset Pendidikan Volume 4 Nomor 1 (Juli 2025 -
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jerkin.v4i1.1695

Abstract

Perkembangan teknologi saat ini, memberikan dampak di berbagai industri, termasuk industri keuangan. Salah satu fasilitas yang bisa digunakan adalah pinjaman online (pinjol), yang bisa didapatkan secara online, dengan system dan persyaratan yang mudah. Pinjol semakin digemari oleh berbagai kalangan, karena hanya dengan menggunakan aplikasi Website, kita bisa memanfaatkan pinjol, dan uang akan segera terkirim ke rekening kita.Namun sangat disayangkan, masih banyak masyarakat yang tidak berhati-hati untuk mengajukan pinjaman online ini, sehingga terlibat kasus penipuan yang membuat dana peminjamnya dibawa kabur oleh fintech (penyedia jasa pinjol) illegal. Atau bagi masyarakat awam, mereka tidak membaca terlebih dahulu persyaratan yang ada, sehingga mereka dikenakan bunga yang berlipat ganda untuk pembayarannya. Data OJK menyebutkan bahwa kasus pinjol ini banyak melibatkan guru-guru, yang notabene pendidik putra-putra bangsa. Oleh sebab itulah, edukasi literasi keuangan ini penting dilakukan, agar para guru dan sekaligus orang tua murid, memahami tentang pentingnya mengelola keuangan dan menghindari pinjol untuk rumah tangga mereka.