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All Journal Education Achievement: Journal of Science and Research Journal of Innovative and Creativity Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi
Ridwan , Ahmad
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Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

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BAGAIMANA PENERAPAN GOOD CORPORATE GOVERNANCE (GCG) MEMPENGARUHI TINGKAT KEPUASAN PEMEGANG SAHAM PADA PERUSAHAAN BUMN DI BURSA EFEK INDONESIA Sitanggang, Yoan Asido; Lukmana , Ferdi Adif; Ridwan , Ahmad
Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi Vol. 3 No. 6 (2025): Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi
Publisher : Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi

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Abstract

Penelitian ini bertujuan untuk mengevaluasi damper penerapan prinsip-prinsip Good Corporate Governance (GCG) terhadap tingkat kepuasan pemegang saham pada perusahaan milik negara (BUMN) yang terdaftar di Bursa dampak Indonesia (BEI). Penerapan GCG diukur melalui Corporate Governance Perception Index (CGPI), sebuah indeks persepsi yang disusun oleh The Indonesian Institute for Corporate Governance (IICG), sementara tingkat kepuasan pemegang saham diukur dengan indikator keuangan Earnings Per Share (EPS). Ketujuh perusahaan yang dijadikan sampel terdiri dari empat bank umum sebagai representasi lembaga keuangan, dan 3 perusahaan asal sektor non-keuangan. Pemilihan sampel dilakukan menggunakan metode convenience sampling berdasarkan perusahaan yang telah terbukti mengimplementasikan GCG secara konsisten serta memiliki data yang tersedia. Hasil penelitian menunjukkan bahwa terdapat kecenderungan korelasi positif antara skor CGPI dan nilai EPS. Skor CGPI tertinggi diperoleh oleh Bank mandiri dan Bank BRI dengan nilai pada atas 95, yang menandakan implementasi tata kelola yang sangat baik. tetapi, meskipun bank umum memiliki skor CGPI yang lebih tinggi daripada perusahaan nonkeuangan (rata-rata 93,32 dibandingkan 86,92), nilai EPS mereka justru lebih rendah (rata-rata 3,98 dibandingkan 5,86). Hal ini mencerminkan bahwa perusahaan non-keuangan mampu membentuk laba bersih per saham yang lebih tinggi, yang dalam konteks ini bisa diasosiasikan sebagai indikator kepuasan pemegang saham. Penelitian ini menyoroti bahwa implementasi GCG yg baik memang krusial dalam membangun tata kelola perusahaan yang efisien dan kredibel, namun hasil finansial yg dirasakan pemegang saham permanen sangat ditentukan oleh contoh usaha serta struktur keuangan dari masing-masing sektor industri.
The Relationship Of Kalam Science, Philosophy And Tasawuf (A Review Of Its Role And Function In Creating Insan Kamil) Jannah, Fathul; Zuliana, Eka; Ridwan , Ahmad; Prame Shela, Icha
Education Achievement: Journal of Science and Research Volume 3 Nomor 3 November 2022
Publisher : Pusdikra-Publishing.com

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Knowledge of Islamic Science, Philosophy, and Sufism is often separated in the study of Islamic thought, even though in reality the three are closely related. If examined more deeply, Kalam Science and Sufism initially had an inseparable relationship, especially in the search for truth. Kalam science seeks truth through reason which still refers to the texts of the Koran and al-Hadith. The discussion in Ilmu Kalam includes the concepts of faith, kufr, hypocrisy, various sects, but it all boils down to the search for the truth of faith. Meanwhile, in Sufism, the essence of truth is discovered through direct experience and spiritual appreciation, passing through various stages of station. Meanwhile, in philosophy, truth is obtained through human intellectual power. By studying these three sciences, it is hoped that someone can reflect themselves as a complete human being, spiritually and intellectually.
Strategi Guru Agama Dalam Meningkatkan Minat Belajar Siswa Pada Mata Pelajaran Agama Di SDIT Kuala Lama Kecamatan Pantai Cermin Lubis, Sri Rahma Aulia; Ridwan , Ahmad; Jannah , Fathul
Journal of Innovative and Creativity Vol. 6 No. 1 (2026)
Publisher : Fakultas Ilmu Pendidikan Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joecy.v6i1.6845

Abstract

This study aims to explore students' learning interest in Islamic Religious Education (PAI) subjects, the strategies employed by teachers to enhance that interest, and the supporting and inhibiting factors influencing those strategies at SDIT Kuala Lama, Pantai Cermin District. The research employed a qualitative approach with a descriptive method. Data collection techniques included interviews, observation, and documentation. The subjects of the study consisted of the school principal, Islamic Education teachers, and students from grades V and VI. The findings revealed that students’ interest in learning Islamic Religious Education was categorized as high. This was evidenced by their enthusiasm during lessons, active participation in religious activities, and eagerness to comprehend the material. Teachers applied various strategies to foster interest, such as interactive lectures, group discussions, visual media, and emotional-spiritual approaches. Supporting factors included a religious school environment, strong leadership from the principal, and parental involvement. Meanwhile, inhibiting factors involved limited learning facilities, constrained instructional time, and the diverse learning abilities of students. It can be concluded that students’ learning interest in Islamic Religious Education is closely linked to teachers’ creative and adaptive strategies, as well as a supportive environment that nurtures students’ emotional and spiritual growth. These findings highlight the importance of holistic and engaging approaches in religious education to sustain and increase student interest.
Co-Authors Eka Zuliana Fathul Jannah, Fathul Jannah , Fathul Lubis, Sri Rahma Aulia Lukmana , Ferdi Adif Prame Shela, Icha Sitanggang, Yoan Asido