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All Journal ARZUSIN: Jurnal Manajemen dan Pendidikan Dasar
Rahmi Isriani
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Religion Education Social Sciences

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Pengaruh Laba, Ukuran Perusahaan dan Efisiensi Perusahaan terhadap Harga Saham pada Perusahaan Manufaktur Sektor Industri Barang Konsumsi yang Terdaftar di Bursa Efek Indonesia (BEI) Tahun 2020-2024 Betris Monika; Rahmi Isriani
ARZUSIN Vol 6 No 2 (2026): APRIL
Publisher : Lembaga Yasin AlSys

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58578/arzusin.v6i2.9500

Abstract

Although stock prices are theoretically influenced by fundamental factors that reflect company performance, in the consumer goods industry there are still conditions in which improvements in fundamental performance are not followed by increases in stock prices. Studies that specifically discuss the effect of earnings, company size, and company efficiency on stock prices during the 2020–2024 period also remain limited. This study aims to analyze the magnitude of the effect of earnings, company size, and company efficiency on stock prices in consumer goods industry companies during 2020–2024. This study employed a quantitative approach with an associative design. The data used were secondary data from company financial statements obtained through the official website of Bursa Efek Indonesia for the 2020–2024 period. The research sample consisted of 16 companies selected using purposive sampling. The data were analyzed using the EViews application through the panel data regression method. The results showed that earnings proxied by EBITDA had a positive and significant effect on stock prices, with a t-value of 2.301873 ≥ the t-table value of 1.991673 and a probability value of 0.0241 ≤ 0.05. In contrast, company size proxied by Ln Assets and company efficiency proxied by TATO had no significant effect on stock prices, with probability values of 0.9151 and 0.3905, respectively. Simultaneously, earnings, company size, and company efficiency also had no effect on stock prices, with a probability value of 0.104355 ≥ 0.05. These findings contribute to the development of financial theory by confirming that earnings are a more dominant indicator in determining stock prices, while also providing practical implications for investors in making investment decisions.
Penerapan Standar Akuntansi Keuangan Entitas Mikro Kecil dan Menengah (SAK EMKM) dalam Penyusunan Laporan Keuangan pada Toko Dzawata Trophy Pekanbaru, Riau: Perspektif Akuntansi Syariah Atika Sukma; Rahmi Isriani
ARZUSIN Vol 6 No 5 (2026): ARZUSIN: Jurnal Manajemen dan Pendidikan Dasar
Publisher : Lembaga Yasin AlSys

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58578/arzusin.v6i5.11029

Abstract

The application of Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM) in preparing MSME financial statements has received attention in various previous studies. However, studies that specifically discuss the implementation of SAK EMKM in micro-enterprises from the perspective of Islamic accounting remain limited. This study aims to analyze the application of SAK EMKM in preparing financial statements at Toko Dzawata Trophy Pekanbaru, Riau, viewed from the perspective of Islamic accounting. This study used a qualitative approach with a case study design, involving one key informant, namely the owner of Toko Dzawata Trophy, who was selected using purposive sampling. Data were collected through observation, in-depth interviews, documentation, and literature review, and were then analyzed using the interactive analysis model of Miles and Huberman, which includes data reduction, data display, and conclusion drawing. The results show that the preparation of financial statements at Toko Dzawata Trophy is not yet fully in accordance with SAK EMKM because recordkeeping is still limited to cash receipts and disbursements, has not yet included a statement of financial position, income statement, and notes to the financial statements, and there is still a mixing of personal and business finances. These findings contribute to the development of studies on the implementation of SAK EMKM through the integration of Entity Theory and the Islamic accounting perspective in MSME financial management. The conclusion of this study emphasizes the importance of applying SAK EMKM and Islamic accounting principles in improving the quality of financial reporting, transparency, and accountability of MSMEs. The implications of this study include theoretical contributions to the development of Islamic accounting literature as well as practical implications for MSME actors and mentoring institutions in improving competence in preparing financial statements in accordance with standards. Future research is recommended to expand the research object and examine the factors that influence the implementation of SAK EMKM in various MSME sectors.
Analisis Segmenting, Targeting, dan Positioning (STP) Tabungan Haji pada Bank Nagari Cabang Ujung Gading, Pasaman Barat, Sumatera Barat Rahma Alya; Rahmi Isriani
ARZUSIN Vol 6 No 5 (2026): ARZUSIN: Jurnal Manajemen dan Pendidikan Dasar
Publisher : Lembaga Yasin AlSys

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58578/arzusin.v6i5.11537

Abstract

The segmenting, targeting, and positioning (STP) marketing strategy is an important approach to enhancing the competitiveness of Islamic banking products, including Hajj savings. Although the STP strategy has been widely examined in the field of marketing, research on its implementation in the Tahari Mabrur Hajj Savings product at Bank Nagari Ujung Gading Branch remains limited. This study aimed to analyze the implementation of segmenting, targeting, and positioning strategies and to identify constraints in marketing the Tahari Mabrur Hajj Savings product at Bank Nagari Ujung Gading Branch. The study employed a qualitative approach with a descriptive field study design. Informants were selected through purposive sampling and included the Deputy Branch Manager, marketing staff, and Tahari Mabrur Hajj Savings customers. Data were collected through observation, semi-structured interviews, and documentation and were subsequently analyzed using the interactive analysis model of Miles, Huberman, and Saldaña, which included data reduction, data display, and conclusion drawing. The results showed that Bank Nagari Ujung Gading Branch had implemented the STP strategy, but its implementation had not yet been optimal. The segmenting strategy was still dominated by geographic and demographic segmentation, whereas psychographic and behavioral segmentation had not been utilized optimally. The targeting strategy was directed toward Muslim communities with the financial capacity and intention to perform the Hajj pilgrimage, whereas the positioning strategy was developed through the image of a product that is secure, reliable, and compliant with Sharia principles. The main constraints in product marketing included limited promotional media, suboptimal market segmentation, and increasing competition among financial institutions. These findings extend the application of the STP concept in the context of Islamic banking marketing and emphasize the importance of developing more effective market segmentation and promotional media. In practical terms, the results can serve as a basis for Bank Nagari Ujung Gading Branch in formulating a more focused and competitive marketing strategy for the Tahari Mabrur Hajj Savings product that is aligned with the characteristics of prospective customers.
Co-Authors Atika Sukma Betris Monika Rahma Alya