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All Journal Maslahah: Jurnal Manajemen dan Ekonomi Syariah Ardhi: Jurnal Pengabdian dalam Negri Jurnal Bisnis Kreatif dan Inovatif
Riza Ul Fahmi
Unknown Affiliation
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering

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Analisis Pengaruh Likuiditas, Profitabilitas, dan Pertumbuhan Penjualan Terhadap Kebijakan Dividen pada Perusahaan Farmasi di Bursa Efek Indonesia (2020-2023) Agusmadi Agusmadi; Nurfarida Nurfarida; Azlim Azlim; Riza Ul Fahmi
Maslahah : Jurnal Manajemen dan Ekonomi Syariah Vol. 3 No. 1 (2025): Januari : Jurnal Manajemen dan Ekonomi Syariah
Publisher : STAI YPIQ BAUBAU, SULAWESI TENGGARA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59059/maslahah.v3i1.2121

Abstract

The effect of liquidity, profitability and sales growth on dividend policy (empirical study of pharmaceutical sub-sector companies listed on the Indonesia Stock Exchange for the 2020-2023 period). Based on the analysis of financial statement information, investors can find out the comparison between the intrinsic value of shares compared to the market price of the shares of the company concerned and on this comparison investors will be able to make decisions to buy or sell the shares concerned. The sample of this study is 12 pharmaceutical companies listed on the Indonesia Stock Exchange in 2020-2023 by taking financial data for 4 (four) years so that it will produce 48 data. Data collection using secondary data in this study is data on profitability, liquidity and sales growth affecting dividend policy in pharmaceutical sub-sector manufacturing industry companies listed on the Indonesia Stock Exchange. Data analysis to see the influence of bound variables and independent variables using multi-variable linear regression equation analysis. Test the hypothesis using the ttest statistical test, with the help of the computer program SPSS V.24.0 For windows with a signification level of 5%. Based on the results of the study: Partially, liquidity has a significant effect on dividend policy. (2) partial profitability has a significant effect on dividend policy. (3) partial profitability has a significant effect on the dividend policy for pharmaceutical companies listed on the Indonesia Stock Exchange in 2020-2023. R square of 0.0766 means Liquidity, Profitability, and Company Growth, giving a joint influence of around 76.6% on Dividend Policy, while the remaining 24.4% is influenced by other variables.
Edukasi Bahaya Rokok Kepada Siswa SMAN 1 Krueng Barona Jaya Kabupaten Aceh Besar Syukriadi Syukriadi; Rawi Juwanda; Riza Ul Fahmi; Safrina Safrina; Depi Paramida
ARDHI : Jurnal Pengabdian Dalam Negri Vol. 2 No. 6 (2024): ARDHI : Jurnal Pengabdian Dalam Negri
Publisher : Asosiasi Riset Pendidikan Agama dan Filsafat Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/ardhi.v2i6.948

Abstract

According to World Health Organization (WHO), about 1.3 billion people in the world were active smokers in 2020. Smoking causes more than 8 million deaths each year, of which about 1.2 million are victims who do not smoke, but are exposed to secondhand smoke. Children and adolescents are a group that is very vulnerable to the dangers of smoking. The WHO notes that about 90% of adult smokers start smoking before the age of 18. The methods used in this socialization are the lecture and question and answer method, then questionnaires are distributed before and after counseling to find out adolescents' understanding of the dangers of cigarettes. The suggestion for this activity is that students of SMAN 1 Krueng Barona Jaya, Aceh Besar Regency. This socialization activity was carried out for 1 hour. The result obtained from this socialization activity was that there was a change in students' understanding of cigarettes, in this activity was also attended by the Principal, Dewa teachers and students as many as 30 people. It will be held on Thursday, November 7, 2024 at the Hall of SMAN 1 Krueng Barona Jaya, at 09:00 WIB. This socialization activity was carried out by lecturers and students of Diploma Three Nursing.
Standar Profesionalisme, Independensi Auditor, dan Kualitas Audit Keuangan Pemerintah Agusmadi Agusmadi; Muhammad Iqbal; Marzuki Marzuki; Azlim Azlim; Wiki Noviandi; Riza Ul Fahmi
Jurnal Bisnis Kreatif dan Inovatif Vol. 2 No. 2 (2025): Juni: Jurnal Bisnis Kreatif dan Inovatif
Publisher : Asosiasi Riset Ilmu Manajemen dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jubikin.v2i2.824

Abstract

This study aims to analyze the effect of applying professional auditing standards and auditor independence on the quality of government Financial Audits in the Regional Government Audit Institution. Using a quantitative descriptive-verificative method, data were collected through a Likert-scale questionnaire survey of 30 auditees from various regional government agencies. The results indicate that the research instrument is valid and reliable (Cronbach’s Alpha = 0.785), auditor independence significantly influences Audit Quality (p = 0.004), while professional standards have no significant partial effect (p = 0.249). However, simultaneously both variables significantly affect Audit Quality with a contribution of 44.2% (R² = 0.442), emphasizing auditor independence as the dominant factor in ensuring objectivity and accuracy of audit results. In conclusion, auditor independence must be continuously strengthened, while the application of professional standards remains essential to maintain consistency, in order to achieve transparent, accountable, and trustworthy government financial management.
Co-Authors Agusmadi Agusmadi Azlim Azlim Depi Paramida Marzuki Marzuki Muhammad Iqbal Nurfarida Nurfarida Rawi Juwanda Safrina Safrina Syukriadi Syukriadi Wiki Noviandi