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Factors Affecting SOEs Returns in IDX Ghazali Syamni; Wirdha Ramadhani; Wahyuddin; Faisal; Rasyidin M.
Jurnal Manajemen dan Keuangan Vol 11 No 2 (2022): JURNAL MANAJEMEN DAN KEUANGAN
Publisher : Program Studi Manajemen Fakultas Ekonomi Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jmk.v11i2.4455

Abstract

This study aims to examine the effect of corporate social responsibility programs, fundamental and macroeconomic variables on returns in SOEs on the IDX. This study uses financial report documentation data obtained from the pages of the Financial Services Authority, Bank Indonesia, and the Central Statistics Agency for the period 2018-2021 so that the number of observations is 80. The data analysis method uses a static panel regression approach. The results of the study found that the stock returns of SOEs were only determined by the price earning ratio. While there are no other variables that affect stock returns, including the implementation of corporate social responsibility programs that have been carried out by state owned companies. Furthermore, this study finds that the return on assets of state owned companies is determined by inflation, current ratio, leverage and earnings per share. While the variables of corporate social responsibility, price earning ratio, gross domestic product and exchange rate have no effect on return on assets. Meanwhile, other findings of this study found that corporate social responsibility has a negative effect on return on assets, while in addition to earnings per share, exchange rates and inflation. While the other variables used do not affect the return on equity.
ANALYSIS OF THE FLYPAPER EFFECT AND ITS INFLUENCE ON DISTRICT/CITY REGIONAL EXPENDITURES IN ACEH PROVINCE 2016-2021 Rahmatillah; Marzuki; Ghazali Syamni; Nurlela
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 1 No. 3 (2023): January
Publisher : Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/jaruda.v1i3.45

Abstract

This study aims to analyze the Flypaper Effect and its Effect on District/City Regional Expenditures in Aceh Province in 2016-2021. The data used in this study is panel data. The data analysis method used is panel data regression analysis with model selection techniques using the Chow test and the Hausmant test. The results of the research on General Allocation Funds and local revenue have a positive and significant effect on district/municipality regional expenditures in Aceh Province, special allocation funds and revenue-sharing funds have no effect on district/city regional expenditures in Aceh Province. Based on the results of the study, it shows that there is a flypaper effect on district/municipal expenditures in Aceh Province.
PENGARUH KEPEMILIKAN PUBLIK, PROFITABILITAS, LEVERAGE DAN AGRESIVITAS PAJAK TERHADAP PENGUNGKAPAN TANGGUNG JAWAB SOSIAL PERUSAHAAN Rabiatul Adawiah Berasa; Iswadi Bensaadi; Ghazali Syamni
SEGMEN: Jurnal Manajemen dan Bisnis Vol 19, No 2 (2023): SEGMEN Jurnal Manajemen dan Bisnis
Publisher : FE Program Studi Manajemen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37729/sjmb.v19i2.8382

Abstract

Penelitian ini bertujuan untuk menguji pengaruh kepemilikan publik, profitabilitas, leverage dan agresivitas pajak terhadap pengungkapan tanggung jawab sosial perusahaan pada perusahaan sektor pertambangan yang terdaftar di Bursa Efek Indonesia pada tahun 2018-2020. Penelitian ini menggunakan data panel tak seimbang dengan jumlah 22 perusahaan sektor pertambangan dengan 54 observasi. Data penelitian diperoleh melalui website Bursa Efek Indonesia dan website masing-masing perusahaan. Penelitian ini menggunakan analisis regresi data panel random effect model. Hasil penelitian membuktikan bahwa kepemilikan publik dan profitabilitas berpengaruh positif signifikan terhadap pengungkapan tanggung jawab sosial perusahaan. Leverage dan agresivitas pajak tidak berpengaruh signifikan terhadap pengungkapan tanggung jawab sosial perusahaan. Hasil penelitian ini mendukung teori stakeholder untuk variabel kepemilikan publik dan profitabilitas. Perusahaan memiliki perhatian yang tinggi untuk mengungkapkan tanggung jawab sosial ketika kepemilikan saham perusahaan oleh publik dan profitabilitas perusahaan tinggi. Hasil penelitian ini memberikan implikasi praktis tentang pentingnya kepemilikan publik dan profitabilitas perusahaan dalam pengungkapan tanggung jawab sosial perusahaan. Kata kunci: Pengungkapan tanggung jawab sosial perusahaan; kepemilikan publik; profitabilitas; leverage; agresivitas pajak.
Pelatihan Pengolahan Data, Mendeley dan Pembuatan Kuesioner untuk Peneliti Pemula Muhammad Hafizh; Ghazali Syamni; Sari Yulis Terfiadi
Altafani Vol. 3 No. 1 (2023): Edisi Oktober 2023
Publisher : Institut Syekh Abdul Halim Hasan Binjai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59342/jpkm.v3i1.433

Abstract

Dalam implementasi tridharma Perguruan Tinggi, dosen dan mahasiswa dituntut untuk mempublikasikan hasil risetnya. Sehingga, untuk mencapai standart kualitas dan kuantitas publikasi, diperlukan pelatihan terkait salah satu instrumen penelitian berupa kuesioner bagi dosen pemula.. Pelatihan ini mendorong untuk para dosen pemula memiliki keterampilan dalam membuat perangkat penelitian kuesioner karena dengan kuesioner peneliti dapat menggali hal-hal yang tidak terpantau saat observasi. Pelatihan sekaligus bimbingan pembuatan kuesioner ini dilaksanakan dalam Forum Group Discussion (FGD) yang konten pertemuannya bermuatan diskusi kelompok dengan peserta yang dipilih secara khusus dan bersedia mengikuti bimbingan pembuatan kuesioner bagi mereka yang baru berstatus sebagai tenaga pengajar atau dosen pemula. Tahapan Pelaksanaan yaitu sharing terkait fungsi, tujuan, manfaat pengolahan data, referensi dan kuesioner oleh pakar, tanya-jawab antara pakar dan peserta terkait materi, praktik pembuatan form kuesioner untuk beberapa metode penelitian oleh peserta, prensentasi terkait kuesioner yang telah dibuat peserta, perserta berdiskusi dengan sesama peserta untuk saling memberikan masukan, dan pakar memberikan masukan terkait kuesioner yang telah dibuat oleh peserta. Beberapa materi bimbingan yang dijelaskan yaitu teknik membuat kuesioner dapat disusun berdasarkan urutan pertanyaan dengan sesuai kebutuhan penelitian. Selain materi bimbingan terkait teknik pembuatan kuesioner yang baik, pemateri juga mengajarkan teknik pembuat kuesioner secara elektronik yang dapat memudahkan peneliti.
Pelatihan Penulisan Artikel Ilmiah Dan Teknik Submit Jurnal Terakreditasi Bagi Peneliti Pemula Di Kota Lhokseumawe Muhammad Hafizh; ghazali syamni; sari yulis terfiadi; muttaqien
Altafani Vol. 3 No. 2 (2024): Edisi April 2024
Publisher : Institut Syekh Abdul Halim Hasan Binjai

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

Abstract

Kegiatan pengabdian masyarakat ini dilatar belakangi oleh masih rendahnya kemampuan menulis karya ilmiah oleh mahasiswa, guru dan dosen di kota lhokseumawe. Tujuan kegiatan adalah meningkatkan kemampuan dosen, guru dan mahasiswa dalam menulis dan menyusun artikel ilmiah berbasis Penelitian. Metode kegiatan ini berupa pelatihan dan pendampingan kepada peserta. Pelatihan dilaksanakan secara langsung sedangkan pendampingan juga dilaksanakan secara daring melalui aplikasi Grup whatsap. Kegiatan ini dilaksanakan melaui 4 tahap, meliputi; tahap persiapan, tahap pelaksanaan, tahap pendampingan, dan tahap evaluasi. Instrumen untuk mengukur keberhasilan proses dan hasil pelatihan menggunakan angket dan lembar evaluasi. Berdasarkan data hasil pengabdian masyarakat dapat disimpulkan bahwa pengetahuan dosen, guru dan mahasiswa tentang penulisan karya tulis ilmiah, publikasi karya ilmiah dan teknik submit ke jurnal nasional terakreditasi meningkat. Hal ini dapat dibuktikan dari keberhasilan dosen, guru dan mahasiswa dalam mempublikasikan artikel ilmiah
Financial Investment Behavior of Individual Investors in Indonesia After the Revocation of the Covid-19 Policy Thasrif Murhadi; Ghazali Syamni; Marzuki Marzuki; Zamzami Zainuddin; Sari Yulis Terfiadi
Matrik : Jurnal Manajemen, Strategi Bisnis, dan Kewirausahaan Volume 17 Nomor 2 Tahun 2023
Publisher : Faculty of Economics and Business Udayana University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/MATRIK:JMBK.2023.v17.i02.p06

Abstract

This study explores the impact of psychological, social, and demographic aspects on individual stock investor decision-making after the revocation ofCOVID-19 in Indonesia. With the cooperation of local representatives of the Indonesian Stock Exchange, this study uses data collection approachessuch as sending questionnaires to participants. The questionnaires were sent out between the three weeks of January 2023 after President Joko Widodoannounced the lifting of social restrictions during the pandemic, and then at the end of 2022. In this way, 108 questionnaire responses were thuscollected for the study. The results showed that individual stock investor behavior gender, age, and marital status didn’t affect individual investor'sinvestment behavior. Work, education, and experience positively and significantly impact an individual investor's investment behavior. However, the revocation of social constraints negatively affects this behavior. A study finds education is the most important variable influencing equity investorbehavior. Keyword: Behavior; Covid-19; Investors; Individuals.
THE EFFECT OF FIRM GROWTH, DIVIDEND POLICY, FIRM SIZE, AND LEVERAGE ON PROFIT QUALITY (Study On Transportation Companies Listed On The Indonesia Stock Exchange) Reza Hendri Yana; Ghazali Syamni; Nurlela; Chairil Akhyar; Sari Yulis Terfiadi
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 2 No. 4 (2024): April
Publisher : Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/jaruda.v2i4.152

Abstract

This study aims to determine how the influence of firm growth, dividend policy, firm size, and leverage on profit quality in transportation companies listed on the Indonesia Stock Exchange for the 2018-2022 period. The quality of profit in this study is measured by comparing the value of operating cash flows with net income, then the firms’s growth is measured using the results of the current year's total assets minus the previous year's total assets and divided by the previous year's total assets. Meanwhile, dividend policy is measured by comparing cash dividends to net income, and firm size is measured using the natural logarithm of total equity, and variable leverage is measured by comparing total debt with total company equity. This study uses secondary data obtained from each financial statement of transportation companies listed on the Indonesia Stock Exchange.The sample used in this study is as many as 20 companies obtained using purposive sampling techniques, where the data analysis method used is a multiple linear regression test using the help of eviews software version 10. The research findings indicate that partial company growth has a non-significant positive effect on earnings quality, whereas dividend policy and company size partially have a significant positive effect on earnings quality. Meanwhile, leverage partially has a significant negative effect on earnings quality in transportation companies listed on the Indonesia Stock Exchange for the period 2018-2022.
THE INFLUENCE OF FINANCIAL KNOWLEDGE AND FINANCIAL ATTITUDE ON FINANCIAL MANAGEMENT BEHAVIOR WITH LOCUS OF CONTROL AS AN INTERVENING VARIABLE AT KA.CAB PT. SAMUDERA LAUTAN LUAS MEDAN Iqbaal Fauzi Pakpahan; Hendra Raza; Naz’aina; Darmawati; Ghazali Syamni; Jummaini
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 4 No. 3 (2024): June
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v4i3.1649

Abstract

The Influence of Financial Knowledge and Financial Attitude on Financial Management Behavior with Locus of Control as an Intervening Variable at Ka.Cab Pt. Ocean Wide Ocean Medan. This research is quantitative research. In this research, the population is all employees of PT. Samudera Lautan Luas, totaling 105 employees. According to Sugiyono, (2016) the saturated sample determination method or total sampling is a sample determination technique when all members of the population are used as samples. So all members of the population were used as research samples, therefore the researcher took 105 samples. With the results, Financial knowledge has a positive and insignificant effect on Financial Management Behavior, Financial Knowledge has a significant positive effect on locus of control, Financial Attitude has a positive and not significant effect on financial management behavior, Financial attitude has a significant positive effect on Locus of Control, Locus of control has a significant positive effect towards financial management behavior, Locus of control is not able to mediate financial knowledge towards financial management behavior, and Locus of control is able to mediate financial attitude towards financial management behavior.
FINANCIAL DEVELOPMENT AND FOREIGN DIRECT INVESTMENT: THE ROLE OF INSTITUTIONAL QUALITY AS A MODERATION VARIABLE Wasni Maisarah; Darmawati; Ghazali Syamni
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 4 No. 3 (2024): June
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v4i3.1711

Abstract

This research aims to determine the influence of Market Capitalization, Stock Index, Tax Rate, Gross Domestic Gross, Population and Institutional Quality on Foreign Direct Investment in ASEAN. And also to find out whether Institutional Quality strengthens the relationship between Market Capitalization, Stock Index, Tax Rate, Gross Domestic Gross, Population and Foreign Direct Investment in ASEAN. This research uses secondary data accessed on the official website of The World Bank and investing.com. Data processing uses eviews 10 software and this research uses panel data regression analysis. The research results show that Market Capitalization has a negative and significant effect on FDI, Market Capitalization has a negative and significant effect on FDI. Stock Index, Tax Rate, GDP, and Population have a positive and significant effect on FDI. Institutional Quality has a negative and significant effect on FDI. Institutional Quality does not have a significant effect in moderating Market Capitalization, GDP and Population on FDI. Institutional Quality has a significant effect in moderating the Stock Index and Tax Rate on FDI.