cover
Contact Name
Muh Ibnu Sholeh
Contact Email
indocelllular@gmail.com
Phone
+6282144444454
Journal Mail Official
sahrijournaleditor@gmail.com
Editorial Address
Tambakberas Barat Jombang, Tambak Rejo, Kec. Jombang, Kabupaten Jombang, Jawa Timur 61419
Location
Kab. jombang,
Jawa timur
INDONESIA
Journal of Studies in Academic, Humanities, Research, and Innovation
ISSN : -     EISSN : 30897106     DOI : 10.71305
SAHRI: Journal of Studies in Academic, Humanities, Research, and Innovation aims to publish high-quality, original research and theoretical works that contribute to the development of knowledge in education, humanities, and multidisciplinary research. The journal seeks to bridge academic disciplines and encourage collaboration among scholars, researchers, and practitioners globally. The Focus and scope journal: Education Educational theories, practices, and innovations Curriculum development and instructional strategies Technology integration in teaching and learning Policies and management in educational institutions Humanities Literature, history, and cultural studies Social sciences and their impact on education Philosophical and ethical inquiries in education and society Research and Innovation Research methodologies and interdisciplinary approaches Technological advancements in educational tools and resources Innovation in learning environments and pedagogy Interdisciplinary Studies Exploration of intersections between education, humanities, and other fields Studies on diversity, equity, and inclusion in education and research Cultural and Social Development The role of education in cultural preservation and societal transformation Global perspectives on education and its impact on social policies
Articles 132 Documents
Fundamental Valuation Of HIMBARA Group Stocks Using PBV And PER Approaches Indah Lestari Anwar; Fitriani Rahim
Journal of Studies in Academic, Humanities, Research, and Innovation Vol. 3 No. 1 (2026): Vol 3 No 1 June 2026
Publisher : Ponpes As-Salafiyyah Asy-Syafi'iyyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71305/sahri.v3i1.1678

Abstract

This study aims to evaluate the fairness of the stock prices of the Association of State-Owned Banks (HIMBARA), consisting of Bank Rakyat Indonesia (BRI), Bank Negara Indonesia (BNI), Bank Mandiri, Bank Tabungan Negara (BTN), and Bank Syariah Indonesia (BSI) during the 2021–2025 period. The study uses a descriptive quantitative approach utilizing secondary data in the form of audited annual financial reports and closing stock prices at the end of the year. The analysis was conducted using the Price to Book Value (PBV) and Price to Earnings Ratio (PER) as the main indicators in assessing stock valuation. The results show that BRI and Bank Mandiri are in the fair valuation category. BNI and BTN are classified as undervalued, while BTN also has the lowest PER. On the other hand, BSI exhibits a premium valuation, reflecting high market expectations for the growth of the Islamic banking industry. Hypothesis testing indicates that HIMBARA's stock tendency to be undervalued is only partially valid, while differences in valuation characteristics between BSI and conventional banks are consistently evident. These findings provide a reference for investors in developing investment strategies based on fundamental analysis in the Indonesian banking sector.
Analysis Of Human Error Risk Factors In The Implementation Of The Regional Government Information System (SIPD) In Regional Financial Management Of Tegal Regency Government Novita Dyan Saputri; Raissha Andini; Rimi Gusliana Mais
Journal of Studies in Academic, Humanities, Research, and Innovation Vol. 3 No. 1 (2026): Vol 3 No 1 June 2026
Publisher : Ponpes As-Salafiyyah Asy-Syafi'iyyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71305/sahri.v3i1.1687

Abstract

The implementation of the Regional Government Information System (SIPD) represents a strategic initiative by the Indonesian government to improve transparency, accountability, effectiveness, and efficiency in regional financial management through digital transformation. Despite its benefits, the implementation of SIPD remains vulnerable to human error risks that may affect the quality of financial administration and reporting. This study aims to identify and analyze human error risk factors in the implementation of SIPD within the regional financial management system of the Tegal Regency Government. A qualitative descriptive approach was employed using document analysis as the primary data collection method. Data were obtained from official government documents, including the 2023 Regional Government Financial Statements (LKPD), Notes to Financial Statements (CaLK), Government Agency Performance Reports (LKjIP), Audit Board of Indonesia (BPK) audit reports, regional regulations, and other relevant policy documents. The data were analyzed through content analysis to identify patterns and indicators of human error associated with SIPD implementation. The findings reveal that SIPD has contributed to the integration and digitization of regional financial management processes. However, several human error risk factors were identified, including asset recording inaccuracies, account classification adjustments, data inconsistencies, administrative delays, weaknesses in internal control, and limitations in user competence. These risks are primarily associated with the complexity of financial data management, insufficient system understanding, and inadequate coordination among stakeholders. To mitigate these risks, the Tegal Regency Government has implemented technical guidance programs, monitoring and evaluation mechanisms, inter-agency coordination, and strengthened internal control systems. This study contributes to the literature on digital public financial management by highlighting the importance of human factors in the successful implementation of government information systems and providing practical recommendations for enhancing SIPD effectiveness in regional governments.