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MOMENTUM STRATEGIES AND TRADING VOLUME TURNOVER IN MALAYSIAN STOCK EXCHANGE Husni, Tafdil
Jurnal Widya Manajemen & Akuntansi Vol 6, No 1 (2006)
Publisher : Fakutas Ekonomi Unika Widya Mandala Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (302.895 KB)

Using daily data on the Main Board of the Malaysian stock market from January 1988 to October 2002 and employing the strategy quite similar to Jegadeesh and Titman (1993) with some modifications, this study provides evidence on momentum strategy. That is strategy of buying stocks with high returns (winners) over the previous two and three months and selling stocks with low returns (losers) over the same period. The average differences between winner portfolios and loser portfolios in test period are 2.1% and 4.65 % in favor of winners, respectively. The result of this study is consistent with prediction of the under reaction hypothesis. This study also analyzes the relationship between momentum strategies and trading volume turnover (number of shares traded divided by the number of shares outstanding). The study reveals that momentum profits are more pronounced among high trading volume turnover stocks.

Pengembangan Model Sentra Industri Kreatif Motif Kerajinan Minang melalui Adaptability IKM, Inovasi, Kewirausahaan dan Keunggulan Kompetitif Rahim, Rida; Husni, Tafdil; yanti, yanti
Jurnal Kajian Manajemen Bisnis Vol 3, No 2 (2014): Jurnal Kajian Manajemen Bisnis
Publisher : Jurusan Manajemen Fakultas Ekonomi Universitas Negeri Padang

Small industries are required to improve and maintain its competitiveness in quality and diversification of products that can adapt (adaptability) with market demand and constantly innovating in producing its products so as to achieve competitive advantage (competitive advantage) both in the national market as well as International market. This study used qualitative methods. Qualititatif method begins with the implementation of research results that have been obtained in the first year, then offer solutions to problems that have been identified through the implementation of some activities that are beneficial to the development of research centers in order to have a more competitive advantage. Training activities undertaken include: customer database creation activities, creation of leaflets documentation, creation of websites / blogs, and discussion through entrepreneurship education seminars. As a form of evaluation of solutions offered activities, researchers will conduct follow-up through the method of in-depth interviews and focus group discussions involving SMEs and relevant officials as a comparison between before and after the training to the SME Specifically this study Implementing a model of industrial centers Minang craft creative motif through the adaptability of SMEs, entrepreneurship and competitive advantage that can be used by the parties involved in fostering the creative industry center.

PENGARUH CAR, NPF, FDR DAN BOPO TERHADAP ROA PADA BANK SYARIAH YANG TERDAFTAR DI BURSA EFEK INDONESIA Nidia Anggreni Das; Tafdil Husni; Rida Rahim; Fani Elfarisy
Procuratio : Jurnal Ilmiah Manajemen Vol 8 No 4 (2020): Procuratio : Jurnal Ilmiah Manajemen
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/procuratio.v8i4.720

Sharia bank is a bank that in carrying out its business activities refers to sharia principles, namely the rules of agreement based on Islamic law between banks and other parties to deposit funds and / or finance business activities, or other activities declared in accordance with sharia. This study aims to analyze the influence of Capital Adequacy Ratio (CAR), Non-Performing Financing (NPF), Operational Costs to Operating Income Ratio (BOPO) and Financing to Deposit Ratio (FDR) to Return on Assets (ROA), both partially and simultaneously. The object of research is 7 Islamic banks in Indonesia with a span of 5 years starting from 2014 to 2018. Analysis is carried out by multiple regression and based on the results of t test (partial) it is known that CAR has no significant effect. On ROA, NPF has a significant effect on ROA, FDR variable has a significant effect on ROA and BOPO also affects ROA. While simultaneously based on the results of the F test, it can be seen that all variables, namely Capital Adequacy Ratio (CAR), Non Performing Financing (NPF), Operational Costs to Operating Income Ratio (BOPO) and Financing to Deposit (FDR) ratios have a simultaneous effect on Return on Assets (ROA). Bank syariah adalah bank yang dalam menjalankan kegiatan usahanya mengacu pada prinsip syariah, yaitu aturan perjanjian berdasarkan hukum Islam antara bank dan pihak lain untuk menyetor dana dan / atau membiayai kegiatan usaha, atau kegiatan lain yang dinyatakan sesuai dengan syariah. Penelitian ini bertujuan untuk menganalisis pengaruh Capital Adequacy Ratio (CAR), Non-Performing Financing (NPF), Biaya Operasional terhadap Rasio Pendapatan Operasional (BOPO) dan Rasio Financing to Deposit (FDR) terhadap Return on Asset (ROA), keduanya secara parsial dan secara bersamaan. Objek penelitian adalah 7 bank syariah di Indonesia dengan rentang waktu 5 tahun mulai dari tahun 2014 hingga 2018. Analisis dilakukan dengan regresi berganda dan berdasarkan hasil uji t (parsial) diketahui bahwa CAR tidak memiliki pengaruh yang signifikan. pada ROA, NPF berpengaruh signifikan terhadap ROA, variabel FDR berpengaruh signifikan terhadap ROA dan BOPO juga mempengaruhi ROA. Sementara secara simultan berdasarkan hasil uji F, dapat diketahui bahwa semua variabel, yaitu Capital Adequacy Ratio (CAR), Non Performing Financing (NPF), Biaya Operasional terhadap Rasio Pendapatan Operasional (BOPO) dan rasio Financing to Deposit (FDR) memiliki efek simultan pada Return on Asset (ROA).

Mental Budgeting dan Motivasi Terhadap Pengelolaan Keuangan Individu Eka Rosalina; Rida Rahim; Tafdil Husni; Fany Alfarisi
Journal of Applied Accounting and Taxation Vol 6 No 2 (2021): Journal of Applied Accounting and Taxation (JAAT)
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaat.v6i2.3008

Budgeting cannot be separated from personality and by itself arises from the human individual—people who will make and run the budget. With the budget, financial management will be better. This research was conducted to find out the influence of mental budgeting and motivation on the financial management of individuals. This research was conducted through a questionnaire survey distributed to polytechnic students in 2021 who had taken budget and financial management courses. The sample from this study was 108 samples using Slovin and random sampling techniques. It was then continued with hypothesis testing using multiple linear regressions. The results of this study state that mental budgeting has a positive effect on individuals' financial management, and motivations positively affect personal financial management.

Pengaruh Inovasi Layanan Electronic Banking, Fee Based Income dan Efektivitas Pengendalian Internal terhadap Nilai Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia Miranda Nuraini; Tafdil Husni; Fajri Adrianto
J-MAS (Jurnal Manajemen dan Sains) Vol 7, No 2 (2022): Oktober
Publisher : Universitas Batanghari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/jmas.v7i2.650

The banking industry must also continue to innovate in the development of electronic banking products and services to keep up with the rapid development of information technology, which has an impact on people's habits and routines. To further reduce the need for customers to physically visit a bank branch, financial institutions must enhance their offerings to allow for the self-service acquisition of a wide range of banking services (including but not limited to account opening, account maintenance, account transfer, and account closure). The purpose of this research was to examine the impact of technological advancements in electronic banking services, fee-based income, and efficient internal control on the market value of IDX-listed banks in the sub-sector from 2016 to 2020. Sampled from the larger population of IDX-listed financial services firms over the years 2016-2020, this study focuses on the banking industry. The study's population consists of 44 IDX-listed financial services firms. There were a total of 185 observations made for this study. Descriptive research was used for this analysis. Intentional sampling. The study found that the probability value of the innovation of e-banking was 0.005. This is less than the 5% threshold (0.00500.05), so H1 is accepted. According to the results of the second hypothesis (H2) test, banking companies' stock prices rise when they bring in more money from service fees. The study found that a probability value of 0.003 at the FBI level was statistically significant. Compared to the 5% significance level of 0.0030.05, this value is less than the threshold for accepting hypothesis 2. The third hypothesis H3 tests the idea that the efficiency of internal control has a significant positive effect on the value of financial institutions. A probability value of 0.0057 0.05 was assigned to the efficiency of internal control based on the findings of the study. In other words, we accept H3 as true. The purpose of this research was to determine how the introduction of new forms of electronic banking, the growth of fee-based revenue, and the efficiency of internal control affect the market value of financial institutions.

HE INFLUENCE OF ZAKAT, INFAQ, SADAQOH (ZIS) ON POVERTY ALLEVATION RIDA RAHIM; TAFDIL HUSNI; RIYADI APRAYUDA; RIZKI FADHEL D
Maqdis: Jurnal Kajian Ekonomi Islam Vol 5, No 2 (2020): Juli - Desember 2020
Publisher : Universitas Islam Negeri Imam Bonjol Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15548/maqdis.v5i2.500

This study aims to analyse the influence of the amount of ZIS funds distributed to the community, unemployment and inflation rate, on poverty using economic growth as a moderating variable. The results showed that ZIS funds and economic Growth had a significant negative impact on the poverty rate. The moderating variable of economic growth was able to strengthen the relationship between the ZIS funds and the poverty rate. This study has a limitation as it only looked at the overall ZIS funds and the poverty rate in general. This study provides a perspective that the role of the ZIS funds distributed to the community is able to show its consistency and reduce the poverty rate. Thus, the ZIS funds can be considered as one of the main strategies to lessen the poverty rate.

CASH WAQF: SEBUAH KAJIAN REVITALISASI WAQF GUSTINA GUSTINA; TAFDIL HUSNI; RIDA RAHIM; M. FANY ALFARISI
Maqdis: Jurnal Kajian Ekonomi Islam Vol 5, No 2 (2020): Juli - Desember 2020
Publisher : Universitas Islam Negeri Imam Bonjol Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15548/maqdis.v5i2.502

Analysis of Factors Affecting Income Smoothing of Sharia and Non-Sharia Stock Companies Sari Mardiani; Tafdil Husni; Fajri Adrianto
Jurnal Informatika Ekonomi Bisnis Vol. 5, No. 3 (2023)
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37034/infeb.v5i3.693

This study examines the factors impacting income smoothing practices in both Sharia-compliant stock companies and non-Sharia stock companies. The study utilizes the Eckel index to calculate income smoothing. Among the findings, 116 Islamic stock companies and 43 non-Sharia stock companies were identified as engaging in income smoothing. The independent variables considered in this study include family ownership and tax avoidance, while firm size and leverage are used as control variables. The research employs panel data regression for data analysis. The study results reveal that the factors influencing income smoothing in Islamic stock companies are similar to those in non-Sharia stock companies, though they have differing effects. Family ownership exhibits a positive and significant impact on income smoothing in both Sharia and non-Sharia stock companies. However, tax avoidance has a positive and significant effect on income smoothing in Sharia stock companies, while it has the opposite effect on non-Sharia stock companies. As for the control variables, firm size does not significantly influence income smoothing in either type of company, and neither does leverage.

Analysis of Factors Affecting Income Smoothing of Sharia and Non-Sharia Stock Companies Sari Mardiani; Tafdil Husni; Fajri Adrianto
Jurnal Informatika Ekonomi Bisnis Vol. 5, No. 3 (2023)
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37034/infeb.v5i3.693

This study examines the factors impacting income smoothing practices in both Sharia-compliant stock companies and non-Sharia stock companies. The study utilizes the Eckel index to calculate income smoothing. Among the findings, 116 Islamic stock companies and 43 non-Sharia stock companies were identified as engaging in income smoothing. The independent variables considered in this study include family ownership and tax avoidance, while firm size and leverage are used as control variables. The research employs panel data regression for data analysis. The study results reveal that the factors influencing income smoothing in Islamic stock companies are similar to those in non-Sharia stock companies, though they have differing effects. Family ownership exhibits a positive and significant impact on income smoothing in both Sharia and non-Sharia stock companies. However, tax avoidance has a positive and significant effect on income smoothing in Sharia stock companies, while it has the opposite effect on non-Sharia stock companies. As for the control variables, firm size does not significantly influence income smoothing in either type of company, and neither does leverage.

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