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Peran corporate social responsibility dalam memoderasi pengaruh profitability terhadap firm value Muhammad Shareza Hafiz, S.E., M.Acc; Sri Fitri Wahyuni
KUMPULAN JURNAL DOSEN UNIVERSITAS MUHAMMADIYAH SUMATERA UTARA 2018: PROCEEDING (NCAF) 1st National Conference on Accounting & Finance
Publisher : KUMPULAN JURNAL DOSEN UNIVERSITAS MUHAMMADIYAH SUMATERA UTARA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh Return on Assets (ROA) terhadap nilai perusahaan pada perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia (BEI). Corporate Social Responsiblity sebagai variabel moderasi dalam hubungan antara Return on Assets dan nilai perusahaan. Teknik pengambilan sampel dalam penelitian ini adalah pendekatan nonprobability sampling, terutama metode purposive sampling yang didasarkan pada tujuan dan pertimbangan atau kriteria tertentu dari 38 populasi perusahaan pertambangan yang terdaftar di BEI, dan 10 perusahaan pertambangan telah dipilih yang memenuhi kriteria sebagai sampel penelitian. Hasil penelitian menunjukkan bahwa Return on asset secara parsial terpengaruh terhadap Firm Value Nilai ttabel adalah sekitar 3,116, sehingga thitung < ttabel (3,116 > 1,705), signifikansi penelitian ini juga menunjukkan angka < 0,05 (0,004 < 0,05). Maka Corporate Social Responsibilty (CSR) secara parsial memiliki pengaruh yang signifikan terhadap Firm value. nilai thitung sekitar 1,777 dengan nilai signifikan 0,085, sedangkan ttabel lainnya sekitar 1,705, sehingga thitung> ttabel (2,080 > 1,705), signifikansi penelitian ini menunjukkan angka <0,05 (0,048 < 0,05).
Pelatihan Membuat Bunga Monstera Bagi Kelompok Aisyiyah Kampung Dadap dan Kampung Durian Medan Winarti Winarti; Muhammad Shareza Hafiz; Mhd Isman
JURNAL PRODIKMAS Hasil Pengabdian Kepada Masyarakat Vol 6, No 2 (2021)
Publisher : Universitas Muhammadiyah Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (190.224 KB) | DOI: 10.30596/jp.v6i2.8064

Abstract

Tujuan dari kegiatan ini adalah memberikan pelatihan berupa keterampilan dalam membuat bunga monstera imitasi yang bermanfaat dalam mengindahkan teras rumah atau ruang tamu, menghilangkan kebosanan hanya di rumah saja karena pandemi, memiliki nilai ekonomis, dan yang terpenting adalah memberikan keterampilan yang baik bagi kelompok Aisyiyah. Bunga monstera yang mahal dapat dimiliki setelah mengetahui cara membuatnya. Meskipun imitasi namun dapat menuntaskan kerinduan akan memiliki bunga di rumah dan melepas kebosanan di rumah saja karena pandemi yang masih berlangsung. Kegiatan ini dilakukan pada dua mitra yaitu PCA Kampung Dadap dan PCA Kampung Durian. Ditujukan kepada kelompok Ibu Aisyiyah karena mereka adalah kelompok masyarakat yang selalu menginginkan kehidupan yang tidak pasif tapi ingin selalu bergerak memberikan inspirasi kebermanfaatan dan berkemajuan hidup melalui ilmu pengetahuan berupa keterampilan. Apalagi jika hasil keterampilan itu berdaya jual beli. Dilaksanakan pada Juli 2021 di Aula TK Aisyiyah Kampung Dadap Medan.
Analisis Rasio Likuiditas, Leverage, Aktivitas, Dan Profitabilitas Dalam Mengukur Kinerja Keuangan Perkebunan Muhammad Shareza Hafiz S.E., M.Acc; Sri Fitri Wahyuni S.E., M.M
KUMPULAN JURNAL DOSEN UNIVERSITAS MUHAMMADIYAH SUMATERA UTARA Vol 1, No 2 (2018): Analisis Rasio Likuiditas, Leverage, Aktivitas, Dan Profitabilitas Dalam Menguku
Publisher : KUMPULAN JURNAL DOSEN UNIVERSITAS MUHAMMADIYAH SUMATERA UTARA

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Abstract

Penelitian ini bertujuan untuk mengetahui bagaimana kinerja keuangan pada PT. Perkebunan Nusantara III (persero) Medan menggunakan analisis rasio likuiditas, leverage, aktivitas, dan profitabilitas. Jenis data yang digunakan berupa data kuantitatif dan data skunder yang bersumber dari PT. Perkebunan Nusantara III (persero) Medan. Teknik pengumpulan data yang digunakan adalah teknik dokumentasi perusahaan berupa laporan neraca dan laba rugi dengan teknik analisis data deskriptif.Hasil penelitian ini menunjukkan bahwa pada rasio likuiditas yaitu current ratio dan cash ratio perusahaan dapat dikatakan kurang baik karena mengalami penurunan. Pada rasio leverage yaitu debt to asset ratio dan debt to equity ratio perusahaan dapat dikatakan baik karena mengalami penurunan. Pada rasio aktivitas yaitu total asset turnover perusahaan dapat diakatakan kurang baik karena pengalami penurunan sedangkan pada inventory turnover perusahaan dapat dikatakan baik karena mengalami kenaikan. Selanjutnya pada rasio profitabilitas yaitu return on asset dan return on equity perusahaan dapat dikatakan kurang baik karena mengalami penurunan.
Analisis Kesiapan Penganggaran Household Atas Dampak Pandemi Covid-19 Di Indonesia Muhammad Shareza Hafiz; Sri Fitri Wahyuni; Fiqi Ilham
Jurnal Riset AKuntansi dan Bisnis Vol 21, No 1 (2021): MARET 2021
Publisher : Jurnal Riset Akuntansi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/jrab.v21i1.6519

Abstract

The purpose of this study is to identify and analyze the readiness of household budgeting and its factors for the impact of the Covid-19 pandemic in Indonesia. This research was conducted by a qualitative approach to phenomenological studies. The population of this study is a household in Indonesia which is selected using purposive sampling with judgment sampling method. The number of informants in this study were 8 informants with educational backgrounds from junior high school to master degree. The data analysis tool used was Manual Thematic Analysis using Interview Transcription. The results of this study are that there are differences in budgeting readiness during the Covid-19 pandemic and the majority of informants tend to be unprepared with household budgeting for the impact of Covid-19 in Indonesia and the factors consist of economic, education, and experience factor.
PELATIHAN MEMBUAT KERAJINAN PERNIKAHAN BAGI IBU-IBU AISYIYAH DI PIMPINAN CABANG AISYIYAH KAMPUNG DADAP DAN PIMPINAN CABANG AISYIYAH DURIAN KOTA MEDAN Enny Rahayu; Muhammad Shareza Hafiz; Winarti Winarti
IHSAN : JURNAL PENGABDIAN MASYARAKAT Vol 2, No 1 (2020): Jurnal Ihsan (April)
Publisher : University of Muhammadiyah Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/ihsan.v2i1.5146

Abstract

Tujuan dari kegiatan ini adalah memberikan ilmu pengetahuan berupa keterampilan dalam membuat kerajinan tangan untuk acara pernikahan yang bermanfaat dalam memenuhi kebutuhan rumah tangga, bernilai ekonomi, dan yang terpenting adalah memberikan keterampilan yang baik bagi kelompok Aisyiyah. Kegiatan ini akan dilakukan pada dua mitra yaitu PCA Kampung Dadap dan PCA Kampung Durian. Ditujukan kepada kelompok Ibu Aisyiyah karena mereka adalah kelompok kemasyarakatan yang selalu menginginkan kehidupan yang tidak pasif tapi ingin selalu bergerak memberikan inspirasi kebermanfaatan hidup melalui ilmu pengetahuan berupa keterampilan. Apalagi jika hasil keterampilan itu berdaya jual beli.
Analisis Faktor Determinan Return on Asset pada Bank BUMN yang Terdaftar di Bursa Efek Indonesia Muhammad Shareza Hafiz; Radiman; Maya Sari; Jufrizen
Jurnal Manajemen dan Keuangan Vol 8 No 2 (2019): JURNAL MANAJEMEN DAN KEUANGAN
Publisher : Program Studi Manajemen Fakultas Ekonomi Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1010.204 KB) | DOI: 10.33059/jmk.v8i2.1681

Abstract

This study aims to analyze the effect of Non-Performing Loans (NPLs), Capital Adequacy Ratio (CAR), and Loan to Deposit Ratio (LDR), simultaneously on Return on Assets (ROA) on BUMN Banks listed on the Indonesia Stock Exchange either partially and simultaneously. The research approach used in this study uses an associative approach. This research was conducted at the Indonesia Stock Exchange (IDX) specifically Bank BUMN listed on the Indonesia Stock Exchange (IDX). The population used in this study was state-owned Bank companies listed on the Indonesia Stock Exchange (IDX) which amounted to 4 companies. Based on the sample withdrawal criteria above, a research sample of 4 BUMN bank companies was obtained. The type of data used is documentary data, which are research data in the form of financial statements owned by state-owned banks listed on the Indonesia Stock Exchange. Data analysis techniques are used to test the effect of Non-Performing Loans (NPLs), Capital Adequacy Ratio (CAR), and Loan to Deposit Ratio (LDR) to Return on Assets (ROA) either partially or simultaneously is multiple linear regression. The results showed that partially Non Performing Loans (NPL) and Capital Adequacy Ratio (CAR) had a negative and not significant effect on Return on Assets. Partially, Loan to Deposit Ratio (LDR) has a negative and significant effect on Return on Assets. And simultaneously, Non Performing Loans, Capital Adequacy Ratio and Loan to Deposit Ratio have a significant effect on Return on Assets (ROA) at State-Owned Banks listed on the Indonesia Stock Exchange.
Model Praktik Manajemen Keuangan Pribadi Berbasis Literasi Keuangan, Orientasi Masa Depan dan Kecerdasan Spiritual pada Generasi “Y” Di Kota Medan Sri Fitri Wahyuni; Radiman Radiman; Jufrizen Jufrizen; Muhammad Shareza Hafiz; Ade Gunawan
Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 2 (2022): Artikel Volume 6 Nomor 2 April 2022
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v6i2.780

Abstract

Personal financial management practices are generally used by people for a process of dealing with their financial needs. Usually the practice of personal financial management is assessed through an attitude, character, and financial behavior of a person which includes the level of personal debt, assistance in the stock market, the ability to be effective in handling or increasing wealth, and the ability to calculate assets at a relatively low cost. This research has a specific objective, namely to study the factors that influence the Personal Financial Management Practices of Generation Y in Medan City and produce a Personal Financial Management Practice Model Based on Financial Literacy, Future Orientation and Spiritual Intelligence in Generation Y in Medan City. This research is a basic research (basic research). The population in this study were all students in some of the best private universities in North Sumatra. To determine the sample size, the use of Maximum Likelihood estimation in the Structural Equation Model (SEM) is 100-200 samples, so the researcher will take a sample of 100-200 respondents in order to fulfill one of the requirements of the data analysis method using SEM. Thus the sample of this study was taken as many as 150 students as research samples. The data analysis technique used in this research is by using Structural Equation Modeling (SEM) with the help of PLS. The results of the study indicate that future orientation has a negative and insignificant effect on personal financial management practices in Generation Y in Medan City. Financial literacy has a positive and significant effect on personal financial management practices in Generation Y in Medan City. Spiritual intelligence which moderates future orientation and financial literacy on personal financial management practices has a positive effect on future orientation, but has a negative effect on financial literacy and the two variables moderated by spiritual intelligence are not significant on personal financial management practices in Generation Y in Medan City .
Edukasi Literasi Keuangan Syariah Bagi Warga Muhammadiyah Kota Medan Ade Gunawan; Murviana Koto; Boy Fadly; Muhammad Shareza Hafiz
IHSAN : JURNAL PENGABDIAN MASYARAKAT Vol 4, No 1 (2022): Ihsan: Jurnal Pengabdian Masyarakat (April)
Publisher : University of Muhammadiyah Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/ihsan.v4i1.10007

Abstract

Kegiatan ini bertujuan untuk memberikan edukasi secara langsung kepada warga Muhammadiyah Kota Medan, dalam hal ini Pimpinan Daerah Muhammadiyah dan Aisyiyah Kota Medan. Literasi keuangan syariah warga Muhammadiyah masuk dalam kategori kurang terliterasi, khususnya pada aspek pengetahuan keuangan syariahnya yang rendah. Dengan pengetahuan keuangan syariah yang rendah, maka warga Muhammadiyah akan mengalami kesulitan dalam mengelola keuangannya secara individu dan berdampak pada kesejahteraan keluarganya dimasa mendatang. Minimnya pengetahuan akan keuangan syariah secara umum dan produk-produk keuangan syariah yang berlaku di Indonesia sebagai faktor penyebab rendahnya pengetahuan keuangan syariah warga Muhammadiyah. Penyusunan jadwal kegiatan dan buku literasi keuangan syariah sebagai awal dalam program ini dan dilanjutkan dengan program edukasi literasi keuangan syariah. Kegiatan PKM ini akan dipublikasikan dalam jurnal ilmiah dan akan didokumentasikan melalui media massa, sehingga dapat diketahui oleh masyarakat luas bahwa warga Muhammadiyah telah mendapatkan edukasi literasi keuangan syariah, sehingga membantu program pemerintah (OJK) untuk peningkatan literasi keuangan syariah masyarakat Indonesia, khususnya Kota Medan.
Model Praktik Manajemen Keuangan Pribadi Berbasis Literasi Keuangan, Orientasi Masa Depan dan Kecerdasan Spiritual pada Generasi “Y” Di Kota Medan Sri Fitri Wahyuni; Radiman Radiman; Jufrizen Jufrizen; Muhammad Shareza Hafiz; Ade Gunawan
Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 2 (2022): Artikel Volume 6 Nomor 2 April 2022
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v6i2.780

Abstract

Personal financial management practices are generally used by people for a process of dealing with their financial needs. Usually the practice of personal financial management is assessed through an attitude, character, and financial behavior of a person which includes the level of personal debt, assistance in the stock market, the ability to be effective in handling or increasing wealth, and the ability to calculate assets at a relatively low cost. This research has a specific objective, namely to study the factors that influence the Personal Financial Management Practices of Generation Y in Medan City and produce a Personal Financial Management Practice Model Based on Financial Literacy, Future Orientation and Spiritual Intelligence in Generation Y in Medan City. This research is a basic research (basic research). The population in this study were all students in some of the best private universities in North Sumatra. To determine the sample size, the use of Maximum Likelihood estimation in the Structural Equation Model (SEM) is 100-200 samples, so the researcher will take a sample of 100-200 respondents in order to fulfill one of the requirements of the data analysis method using SEM. Thus the sample of this study was taken as many as 150 students as research samples. The data analysis technique used in this research is by using Structural Equation Modeling (SEM) with the help of PLS. The results of the study indicate that future orientation has a negative and insignificant effect on personal financial management practices in Generation Y in Medan City. Financial literacy has a positive and significant effect on personal financial management practices in Generation Y in Medan City. Spiritual intelligence which moderates future orientation and financial literacy on personal financial management practices has a positive effect on future orientation, but has a negative effect on financial literacy and the two variables moderated by spiritual intelligence are not significant on personal financial management practices in Generation Y in Medan City .
Pelatihan Kerajinan Mendaur Ulang Sampah dalam Meningkatkan Pendapatan Organisasi Aisiyah Kota Medan Winarti Winarti; Muhammad Shareza Hafiz; Sri Listiana Izar
ABDI SABHA (Jurnal Pengabdian kepada Masyarakat) Vol. 1 No. 1 (2020): Oktober
Publisher : CERED Indonesia Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53695/jas.v1i1.60

Abstract

Garbage is one of the problems that occur in our daily lives. Every morning we see garbage piled up in every alley of houses, which then ends up in the Final Disposal Site (TPA). The more garbage, the higher the level of environmental pollution around us. We don't realize it today, but we will feel God's curse someday if trash doesn't get an answer right away. Housewives, including Aisyiyah, are one of the Muhammadiyah organizations that was born in the community who always produce household waste every day. It was they who witnessed how these rubbish experienced travel from supermarkets or traditional markets, to homes and kitchens, then trash cans, until they ended up in landfills in the aisles of the house or in front of the house for city cleaners to take. This research method is by giving training to Aisiyah's mothers on how to utilize waste so that it becomes an efficient product. So that these wastes are good and do not damage the environment, then a brilliant solution is offered. Trash is "transformed" into beautiful hands, needs, and contains economic value. This handicraft is also certainly very useful for the world of women Aisyiyah women who help their social agenda go forward and be happy. In line with Muhammadiyah's expectations.