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All Journal Jurnal Riset Akuntansi dan Bisnis JURNAL ILMIAH MANAJEMEN & BISNIS KUMPULAN JURNAL DOSEN UNIVERSITAS MUHAMMADIYAH SUMATERA UTARA Studia Economica: Jurnal Ekonomi Islam Jurnal EMT KITA Owner : Riset dan Jurnal Akuntansi International Conference of ASEAN Prespective and Policy (ICAP) Enrichment : Journal of Management Jurnal AKMAMI (Akuntansi Manajemen Ekonomi) International Journal of Educational Review, Law And Social Sciences (IJERLAS) International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Proceeding International Seminar of Islamic Studies International Journal of Applied Finance and Business Studies Balance : Jurnal Akuntansi dan Manajemen Jurnal SALMAN : Sosial dan Manajemen Prosiding Seminar Nasional Universitas Serambi Mekkah Mumtaz : Jurnal Ekonomi dan Bisnis Islam Digital Business Tren Bisnis Masa Depan International Journal of Economic, Technology and Social Sciences (Injects)
Ammy, Baihaqi
Faculty Of Economics And Business, Universitas Muhammadiyah Sumatera Utara
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Astronomy Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Mechanical Engineering Physics Public Health Social Sciences Other

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Determinan Nilai Perusahaan dengan Kepemilikan Institusional Sebagai Variabel Moderating Baihaqi Ammy; Puja Rizqy Ramadhan
JURNAL ILMIAH MANAJEMEN & BISNIS Vol 22, No 1 (2021): April - September
Publisher : UNIVERSITAS MUHAMMADIYAH SUMATERA UTARA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/jimb.v22i1.5618

Abstract

This research aims in general to produce a determinant model of corporate value with institutional ownership as a moderating variable in banking companies listed on the Indonesia Stock Exchange. The sample in this study is all public banking sector companies listed on the Indonesia Stock Exchange (IDX) which number 43 companies The type of data used in this study is using primary data. The results showed that variable returns on assets had a positive but insignificant effect on the company's value variables. Non-performing loan variables negatively and significantly affect the company's value variables. Variable capital adequacy ratio has a positive and significant effect on the variable value of the company. Variable loan to deposit ratio negatively and insignificant to the variable value of the company. Variable operating costs to operating income have a positive but insignificant effect on the company's value variables. Institutional ownership variables are unable to moderate the effect of variable return on assets, non performing loans, capital adequacy ratios, loan to deposit ratios and operating costs on operating income against the company's value.
Influence of Managerial Performance against Participation Budget with Organizational Commitment as a Moderating Variable at PDAM Tirtanadi Medan Baihaqi Ammy
International Conference of ASEAN Prespective and Policy (ICAP) Vol 1 No 1 (2018): INTERNATIONAL CONFERENCE OF ASEAN PERSPECTIVE AND POLICY (ICAP)
Publisher : International Conference of ASEAN Prespective and Policy (ICAP)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (246.382 KB)

Abstract

This research aims to prove whether there is influence between participation and managerial performance budgets to prove whether there is influence between the participation budget with managerial performance with organizational commitment as PDAM Tirtanadi moderating variables on the terrain.This type of research is a causal association. The technique of determination of the sample used is the census. The data used was obtained through questionnaires to the deployment of 32 employees who were on the level of management. This data will be analyzed using Multivariate Data analysis methods, where this method is a method of descriptive statistics and inferential that are used to analyze the data more than two variables of the study. Testing the quality of the data used is the validity of the data and test reliability. A classic assumption test used is the test of normality, multicollinearity test, and test heteroskedasticity. Hypothesis testing is a test – testing – t, F. This research resulted in the discovery of the three as has been proposed in the research hypothesis. First, the participation of influential managerial performance against budget. Second, the participation of the budget jointly with organizational commitment effect significantly to managerial performance. Third, the variable of organizational commitment is not moderating variable.
PENGARUH MEKANISME GOOD CORPORATE GOVERNANCE TERHADAP KONSERVATISME AKUNTANSI PADA PERBANKAN YANG TERDAFTAR DI BURSA EFE Baihaqi Ammy
KUMPULAN JURNAL DOSEN UNIVERSITAS MUHAMMADIYAH SUMATERA UTARA Vol 1, No 1 (2016): PENGARUH MEKANISME GOOD CORPORATE GOVERNANCE TERHADAP KONSERVATISME AKUNTANSI PA
Publisher : KUMPULAN JURNAL DOSEN UNIVERSITAS MUHAMMADIYAH SUMATERA UTARA

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Abstract

This research aims to prove whether there was an effect of good corporate governance mechanisms (GCG) in this regard include the board of directors, commissioners, komitea auditing, and accounting conservatism institutional ownership in banks listed on the Indonesia Stock Exchange (IDX) in the period 2010 to 2013. This research is associative causal research. Sampling technique used was saturated sampling (census). The data used are secondary data from the financial statements of banking companies listed in Indonesia Stock Exchange (IDX) obtained through the website www.idx.co.id. This data will be analyzed using multiple linear regression analysis method, which method is descriptive statistical methods used to analyze the data more than two variables of the study. The classical assumption used is the normality test, multicollinearity, heteroscedasticity test, and autocorrelation. Testing hypothesis is t - test, test - F, and the coefficient of determination (R2). This research resulted in four discoveries as has been proposed in the research hypothesis. First, the board of directors variables significantly effect accounting conservatism. Second, the variable commissioners significantly effect accounting conservatism. Third, the audit committee variables significantly effect accounting conservatism. Fourth, institutional ownership variables significantly effect accounting conservatism.
INFLUENCE OF MANAGERIAL PERFORMANCE AGAINST PARTICIPATION BUDGET WITH ORGANIZATIONAL COMMITMENT AS A MODERATING VARIABLE Baihaqi Ammy
KUMPULAN JURNAL DOSEN UNIVERSITAS MUHAMMADIYAH SUMATERA UTARA INFLUENCE OF MANAGERIAL PERFORMANCE AGAINST PARTICIPATION BUDGET WITH ORGANIZATIONAL COMMITMENT AS A
Publisher : KUMPULAN JURNAL DOSEN UNIVERSITAS MUHAMMADIYAH SUMATERA UTARA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (491.114 KB)

Abstract

This research aims to prove whether there is influence between participation and managerial performance budgets to prove whether there is influence between the participation budget with managerial performance with organizational commitment as PDAM Tirtanadi moderating variables on the terrain. This type of research is a causal association. The technique of determination of the sample used is the census. The data used was obtained through questionnaires to the deployment of 32 employees who were on the level of management. This data will be analyzed using Multivariate Data analysis methods, where this method is a method of descriptive statistics and inferential that are used to analyze the data more than two variables of the study. Testing the quality of the data used is the validity of the data and test reliability. A classic assumption test used is the test of normality, multicollinearity test, and test heteroskedasticity. Hypothesis testing is a test – testing – t, F. This research resulted in the discovery of the three as has been proposed in the research hypothesis. First, the participation of influential managerial performance against budget. Second, the participation of the budget jointly with organizational commitment effect significantly to managerial performance. Third, the variable of organizational commitment is not moderating variable.
Pengaruh Rotasi Kerja, Quality Of Worklife dan Gaya Kepemimpinan Transformasional terhadap Kinerja Karyawan pada PT. PLN(Persero) Wilayah Sumatera Utara Mutholib Mutholib; Baihaqi Ammy
Jurnal AKMAMI (Akuntansi Manajemen Ekonomi) Vol. 1 No. 3 (2020): (SEPTEMBER)
Publisher : CERED Indonesia Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53695/ja.v1i3.84

Abstract

The purpose of this study was to analyze the effect of work rotation on employee performance, to test and analyze the quality of work life on performance; To test and analyze the transformational leadership style of employee performance; To test and analyze work rotation, quality of work life and transformational leadership style together on employee performance at PT. PLN (Persero) North Sumatra Region. The approach used in this research is an associative approach. The population in this study were all employees at PT. PLN (Persero) Wilayah Sumatra Utara, the population in this study was 71 employees. The researcher will examine the entire population, so that the research sample is population data (census study). Data collection techniques in this study using primary data. Data analysis techniques in this study using multiple linear regression analysis. The results showed all independent variables partially and simultaneously significant effect on employee performance at PT. PLN (Persero) North Sumatra Region.
Pengaruh Biaya Produksi Terhadap Laba Bersih Perusahaan Dengan Volume Penjualan Sebagai Variabel Moderating Baihaqi Ammy
Jurnal AKMAMI (Akuntansi Manajemen Ekonomi) Vol. 2 No. 2 (2021): April
Publisher : CERED Indonesia Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53695/ja.v2i2.170

Abstract

This research uses associative and quantitative types. This study uses secondary data collection techniques in the form of corporate financial reports for the period 2016-2019. The population in this study were 21 companies and the samples in this study were 14 companies. The data analysis technique used descriptive statistical testing, multiple linear regression, classical assumption test, hypothesis test, moderation regression analysis, and determination coefficient test. The results of this study indicate that production costs have a positive and significant effect on company net income and sales volume shows a negative and significant effect on company net income, besides that it is also known that sales volume does not moderate the effect of production costs on company net income. Keywords: Current ratio, Debt to equity ratio, Return on equity, Price to book value.
Perusahaan Dengan Keputusan Pendanaan Sebagai Variabel Moderating Pada Perusahaan Farmasi Yang Terdaftar Di Bursa Efek Indonesia Baihaqi Ammy
Jurnal AKMAMI (Akuntansi Manajemen Ekonomi) Vol. 1 No. 2 (2020): (APRIL)
Publisher : CERED Indonesia Institute

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Abstract

The sample used was 9 companies. To obtain the data needed in this research, the authors use documentation techniques from data published by the company on the IDX's official website www.idx.co.id. As well as financial statements owned by the company. The data analysis technique in this research is using classical assumption test, simple linear regression, t test, F test, coefficient of determination and moderating regression analysis. Data processing in this study used the SPSS (Statistics Package for the Social Sciences) software program version 26.00 for windows. Based on the results of the study, it can be concluded that the size of the company has no effect on the value of the company in the pharmaceutical company on the IDX. Profitability has no effect on firm value in pharmaceutical companies on the IDX. The funding decision as a moderating variable is not able to moderate the relationship between firm size and firm value in pharmaceutical companies on the IDX. The funding decision as a moderating variable is not able to moderate the relationship between profitability and firm value in Pharmaceutical Companies Listed on the Indonesian Stock Exchange Listed on the Indonesia Stock Exchange.
CASH FLOW RATIO ANALYSIS TO ASSESS FINANCIAL PERFORMANCE Baihaqi Ammy
Proceeding International Seminar of Islamic Studies INSIS 3 (February 2022)
Publisher : Proceeding International Seminar of Islamic Studies

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Abstract

This study describes the cash flow ratio to measure the financial performance of PT. Jaya Beton Indonesia. The author uses secondary data in the form of financial statements from 2010-2014. The research approach used is a quantitative descriptive approach, namely data in the form of numbers that are processed using certain calculation methods so as to provide a clear picture of the problems that have to do with cash flow ratios. The ratios used are Operating Cash Flow Ratio (AKO), Cash Coverage Ratio to Current Debt (CKHL), Capital Expenditure Ratio (PM), and Total Debt Ratio (TH). From the results of research on financial performance, the Operating Cash Flow Ratio (AKO) in 2012-2014 was below one, which means that there is a possibility that the company will not be able to pay its current liabilities. In the Capital Expenditure Ratio (PM) if it is lower, it indicates the low ability of operating cash flows to finance capital expenditures. And the ratio of Total Debt (TH) if the lower indicates the company has a capability that is less than the normal operating activities of the company.Keywords: Financial performance, Cash Flow Ratio.
FENOMENA QIYAS TENTANG RIBA DAN BUNGA BANK DILIHAT DARI PANDANGAN MUHAMMADIYAH DAN NAHDLATUL ULAMA Baihaqi Ammy; Asmuni Asmuni; Tuti Anggraini
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Publisher : Fisarrearch

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (514.327 KB)

Abstract

Bunga bank perbankan di Indonesia masih tetap menjadi perdebatan di kalangan umat Islam dengan status hukum: haram mutlak, dapat dibenarkan, atau status hukum yang lain. Nahdlatul Ulama (NU) dan Muhammadiyah sebagai 2 (dua) organisasi Islam terbesar di Indonesia berusaha memberikan status hukum bunga bank. Analisis dalam artikel ini difokuskan pada pola ijtihad yang dilakukan oleh kedua organisasi Islam tersebut. Hasil analisis menunjukkan bahwa NU melakukan ijtihad Jama’I dalam menetapkan hukum bunga bank dengan tetap menyandarkan pendapat ulama (Syafi’iyah). NU berpendapat bahwa bunga adalah riba baik sedikit atau banyak, ada kategori ad’afan muda’afah atau tidak. NU tidak membedakan bank yang dimiliki oleh Negara atau swasta. Bahkan nasabah yang menerima bunga bank sebagai penabung juga diharamkan karena dianggap memperoleh tambahan atas harta pokok tanpa berusaha. Muhammadiyah menggunakan qiyas sebagai metode ijtihad dalam merespon bunga bank. Bagi Muhammadiyah ‘illat diharamkan riba adalah adanya penganiayaan (az-Zulm) terhadap peminjaman dana. Konsekuensinya adalah jika ‘illat itu ada pada bunga bank maka bunga bank sama dengan riba dan hukumnya riba. Sebaliknya, jika ‘illat itu tidak ada pada bunga bank maka bunga bank bukan riba, karena itu tidak haram. Bagi Muhammadiyah ‘illat diharamkannya riba disinyalir juga ada pada bunga bank, sehingga bunga bank disamakan dengan riba dan hukumnya haram. Meskipun NU dan Muhammadiyah sama-sama sependapat bahwa riba hukumnya adalah haram, tetapi NU dan Muhammadiyah memiliki cara pandang atau berpikir yang berbeda. Bagi NU hukum bunga bank haram, baik bank Negara maupun swasta. Bagi Muhammadiyah, bunga bank dibolehkan dalam keadaan darurat yang merujuk pada pendapat Mustafa az-Zarqani.
STUDI LITERATUR PERILAKU INVESTOR MUSLIM DALAM PEMILIHAN DAN PENGAMBILAN KEPUTUSAN INVESTASI ANTARA SAHAM SYARIAH DIBANDINGKAN DENGAN SAHAM KONVENSIONAL BAIHAQI AMMY; Andri Soemitra
Studia Economica : Jurnal Ekonomi Islam STUDIA ECONOMICA: Jurnal Ekonomi Islam | Vol. VIII | No. 1 | 2022
Publisher : Universitas Islam Negeri Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (660.556 KB) | DOI: 10.30821/se.v8i1.12409

Abstract

AbstrakKonteks dalam sebuah investasi di dunia pasar modal, Islam memfokuskan kehalalan sebuah instrumen, manfaat, dan juga kemaslahatan bagi ummat Islam. Perilaku seorang investor muslim dalam pasar modal, pada saat praktik dan pelaksanaannya tidak selalu menjadi sebuah alasan untuk memilih saham-saham yang telah memenuhi standar syariah dalam agama Islam. Penelitian ini bertujuan untuk mendeskripsikan literatur yang telah ada dan menyajikan bentuk perilaku seorang investor muslim dalam memilih dan mengambil keputusan berupa investasi saham yang sudah syariah dibandingkan dengan saham yang masih bersifat konvensional. Pendekatan penulisan penelitian ini yaitu kualitatif analisis konten dengan jenis studi literatur. Penelitian ini menggunakan data sekunder seperti artikel, hasil penelitian, dan buku referensi. Hasil penelitian menemukan bahwasanya penelitian terkait tentang perilaku seorang investor muslim dalam pemilihan dan pengambilan sebuah keputusan investasi antara saham syariah dibandingkan dengan saham konvensional mulai tahun 2020 hingga 2022 hanya ditemukan sebanyak 30 artikel. Indikator yang digunakan sebagai prinsip syariah untuk berinvestasi saham berdasarkan yaitu tidak terdapat unsur riba, tidak terdapat unsur ghahrar, tidak terdapat unsur maysir, terhindar dari unsur subhat, serta tidak mengandung unsur-unsur yang diharamkan dalam syariah Islam.Kata Kunci : perilaku investor muslim, investasi saham syariah, saham konvensional
Co-Authors Andri Soemitra Asmuni Asmuni Batubara, Hade Chandra Firmadani, Firmadani Firza Alpi, M. Jasman Saripuddin Hasibuan Muhammad Firza Alpi, Muhammad Firza Mutholib Mutholib Parlindungan Sipahutar, Roni Parlindungan, Ronni Ramadhan, Puja Rizqy Rezki Zurriah Siti Azizah Sugianto Surya Sanjaya Tuti Anggraini