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PENGARUH VOLUNTARY DISCLOSURE DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP EARNINGS RESPONSE COEFFICIENT PADA PERUSAHAAN MANUFAKTUR YANG SAHAM TERDAFTAR DI INDEKS SYARIAH PADA BURSA EFEK INDONESIA Khaddafi, Muammar
Jurnal Akuntansi (Media Riset Akuntansi & Keuangan) Vol 5, No 1 (2016)
Publisher : Jurnal Akuntansi (Media Riset Akuntansi & Keuangan)

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Abstract

Research to determine and analyze the effect of voluntary disclosure and corporate social responsibility influence the earnings response coefficient at manufacturing company whose shares listed on Shariah Index in Indonesia Stock Exchange. Population to be studied in this research is the entire Manufacturing Company in Indonesia Stock Exchange 2012-2014 period the shares registered in Shariah Index. Selection of the samples was determined by using purposive sampling method with the purpose to obtain a representative sample that is representative of the data to be observed in accordance with the criteria there were 30 Company. Research where the Voluntary Disclosure positive and significant impact on the companys Earning Response coeficient listed on the Jakarta Islamic Index. Corporate Social Responsibility positive and significant impact on the companys Earning Response coeficient listed on the Jakarta Islamic Index. Voluntary Disclosure and Corporate Social Responsibility positive and significant impact on the companys Earning Response coeficient listed on the Jakarta Islamic Index.
PENGARUH PROFITABILITAS TERHADAP KEBIJAKAN UTANG MELALUI KEBIJAKAN DEVIDEN (STUDI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR PADA BEI TAHUN 2015-2017) Khaddafi, Muammar; syahputra, Eggy
Jurnal Akuntansi dan Keuangan Vol 7, No 2 (2019): Agustus 2019
Publisher : Department of Accounting, Faculty of Economics & Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (988.544 KB) | DOI: 10.29103/jak.v7i2.1849

Abstract

This study aimed to determine the Effect of Profitability directly or indirectly on Debt Policy through Dividend Policy on Manufacturing Companies listed on the Stock Exchange in 2015-2017. This study used secondary data in the form of financial statements of Manufacturing Companies listed on the Stock Exchange in 2015-2017 which were accessed on ww.idx.com. The study population was 851 manufacturing companies listed on the Indonesia Stock Exchange in 2015-2017. The sample is 38 companies selected using the Purposive sampling method. This quantitative study used path analysis to analyze the data with the help of SPSS 16.0. The results showed that profitability negatively influenced debt policy, dividend policy did not influence debt policy, and profitability negatively influenced the dividend policy of manufacturing companies.
ANALISIS PENGENAAN TARIF PAJAK PROGRESIF PADA PAJAK KENDARAAN BERMOTOR THE FOUR MAXIMS(STUDI KASUS SAMSAT KABUPATEN PASAMAN BARAT PROVINSI SUMATRA BARAT) Khaddafi, Muammar; Darwin, Annesa Dianty
Jurnal Akuntansi dan Keuangan Vol 6, No 2 (2018): Agustus 2018
Publisher : Department of Accounting, Faculty of Economics & Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (660.925 KB) | DOI: 10.29103/jak.v6i2.1829

Abstract

This study was conducted to determine the imposition of a progressive tax rate on motor vehicle taxes based on The Four Maxims in Pasaman Barat Regency, Sumatra Barat. The method used in this study was a qualitative descriptive method. The type of data used in this study was primary and secondary data. Data collection techniques in this study were interviews, observations, and documentation. The purpose of this study was to determine how to impose a progressive tax rate on motorized vehicle tax based on four principles of tax collection. The results show that the tax principle as still appropriate and relevant to be applied, namely the principles of tax collection proposed by Adam Smith, which are equality, legal certainty, the convenience of payment, and principles efficiency (economic of collection).
ANALISIS PERBANDINGAN RETURN DAN RISK (STUDI PADA SAHAM SYARIAH DAN SAHAM KONVENSIONAL LQ45 PERIODE (2012-2016) Khaddafi, Muammar; Ferdiansyah, Ferdiansyah
Jurnal Akuntansi dan Keuangan Vol 5, No 1 (2017): Februari 2017
Publisher : Department of Accounting, Faculty of Economics & Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (433.49 KB) | DOI: 10.29103/jak.v5i1.1811

Abstract

This study aims to analyze the comparison of Return  and Risk study in syariah Stocks and convensional stocks LQ45 Indeks in companies listed on the Indonesia Stock Exchange by using Purposive Sampling by comparing the rate of return and risk of these shares. The method used is the Independent Sample T-test and comparing the performance of mutual funds using the Jensen Test during the period 2012-2016,  the results showed that there was no significant difference between the rate of return and risk of the Syariah Stock and Conventional Stock Index during the 2012-2016 period.
Analisis Kinerja Keuangan untuk Mengukur Tingkat Kesehatan Koperasi Simpan Pinjam Syariah di Kota Lhokseumawe Khaddafi, Muammar; Apriani, Novi
Jurnal EMT KITA Vol 5, No 1 (2021): Journal EMT KITA
Publisher : Lembaga KITA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/emt.v5i1.407

Abstract

This study aims to analyze the soundness level of financial performance at the Sharia Savings and Loan Cooperative in Lhokseumawe City and the cooperative which has the highest financial performance level. The samples of this research are the KPN KOPERISMA Cooperative, the Tunas Baru KPN Cooperative, the Muammalat Sejahtera Employee Cooperative, the Al Ummah Dayah Ulumuddin Islamic Boarding School Cooperative, the Kriya Sakti Cooperative (KOPINKRA), and the KPN Tiga Serangkai Cooperative. The data used are the 2018 financial statements of each cooperative, the method of data analysis used is the assessment of the financial performance of the sharia savings and loan cooperatives. The results showed that: 1) KOPERISMA Cooperative got a score of 77.25 with the predicate Fairly healthy, 2) KPN Tunas Baru Cooperative got a score of 73.55 with the predicate Fairly Healthy.
PENGARUH KOMPONEN ALOKASI DANA DESA DAN PRODUK DOMESTIK REGIONAL BRUTO TERHADAP TINGKAT KEMISKINAN KABUPATEN /KOTA DI PROVINSI ACEH Yusniati, Yusniati; Murhaban, Murhaban; Khaddafi, Muammar
J-MIND (Jurnal Manajemen Indonesia) Vol 4, No 1 (2019): J-MIND Jurnal Managemen Indonesia
Publisher : Universitas Malikussaleh

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (716.413 KB) | DOI: 10.29103/j-mind.v4i1.3369

Abstract

Village Fund Allocation is funds originating from the APBN allocated to villages, used to finance village administration, implementation of village development, community development, and empowerment of village communities, in order to alleviate poverty. The purpose of this study was to analyze the effect of village fund allocation for rural development, village community development, empowerment of rural communities and gross regional domestic product on the poverty level of districts / cities in Aceh Province. This research is quantitative using panel data consisting of cross-sectional data, namely 23 regencies / cities with 3-year time series data. Data analysis method is panel data regression using eviews tools. The results of the study showed that the allocation of village funds for village development and village community development had a negative effect on poverty levels. Whereas the allocation of village funds to empower rural communities and gross regional domestic products does not affect the level of poverty. This indicates that the use of village funds prioritizes village development. Furthermore, the overall results of the study indicate that all independent variables simultaneously have a simultaneous effect on the level of poverty. Village fund allocation should not only focus solely on village development. Because the development of the quality of human resources must also get the same portion as the allocation of village funds for development, so that with the advancement of development will be in line with improving the quality of good human resources. Keyword : Components, village funds, gross regional domestic products, poverty
Analisis Kinerja Keuangan untuk Mengukur Tingkat Kesehatan Koperasi Simpan Pinjam Syariah di Kota Lhokseumawe Muammar Khaddafi; Novi Apriani
Jurnal EMT KITA Vol 5 No 1 (2021): JANUARY-JUNE 2021
Publisher : Lembaga Otonom Lembaga Informasi dan Riset Indonesia (KITA INFO dan RISET) - Lembaga KITA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/emt.v5i1.407

Abstract

This study aims to analyze the soundness level of financial performance at the Sharia Savings and Loan Cooperative in Lhokseumawe City and the cooperative which has the highest financial performance level. The samples of this research are the KPN KOPERISMA Cooperative, the Tunas Baru KPN Cooperative, the Muammalat Sejahtera Employee Cooperative, the Al Ummah Dayah Ulumuddin Islamic Boarding School Cooperative, the Kriya Sakti Cooperative (KOPINKRA), and the KPN Tiga Serangkai Cooperative. The data used are the 2018 financial statements of each cooperative, the method of data analysis used is the assessment of the financial performance of the sharia savings and loan cooperatives. The results showed that: 1) KOPERISMA Cooperative got a score of 77.25 with the predicate Fairly healthy, 2) KPN Tunas Baru Cooperative got a score of 73.55 with the predicate Fairly Healthy.
Analisis Faktor-Faktor yang Mempengaruhi Audit Delay pada Perusahaan LQ 45 yang Terdaftar di Bursa Efek Indonesia Muammar Khaddafi; Asmaul Husna; Arliansyah
Jurnal EMT KITA Vol 6 No 1 (2022): JANUARY-JUNE 2022
Publisher : Lembaga Otonom Lembaga Informasi dan Riset Indonesia (KITA INFO dan RISET) - Lembaga KITA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/emt.v6i1.540

Abstract

The purpose of this research is to analyze the impact of the Size of the company, firm Age, Auditor Opinion, business Income, and Auditor Quality of the Audit Delay companies listed in the Indonesia Stock Exchange partially and simultaneously. The population in this research were LQ 45 Companies listed on the Stock Exchange in the year 2010-2013 as many as 19 companies were taken by purposive sampling. The analysis method used in this study is method documentation secondary data taken through www.idx.co.id and analyzed using multiple linear regression. The results showed the Lq 45 Companies listed in Indonesia Stock Exchange in 2010-2013 that Company Size has no significant influence on Audit Delay, The Age of the company has no significant influence on the Audit Delay, Auditor Opinion has no significant influence on the Audit Delay, Business Income has no significant influence to the Audit Delay, Audit Quality has no significant influence to the Audit Delay, and Size of the company, Firm Age, Auditor Opinion, the Business Income and Auditor Quality has no significant jointly with Audit Delay.
Hubungan Rasio Camel dengan Return Saham pada Perusahaan Perbankan di Bursa Efek Indonesia Muammar Khaddafi; Ghazali Syamni
Jurnal Aplikasi Manajemen Vol 9, No 3 (2011)
Publisher : Jurusan Manajemen Fakultas Ekonomi dan Bisnis Universitas Brawijaya

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Abstract

This study aimed to analyze the relationship CAMEL ratios with stock returns on the banking company in the Indonesia Stock Exchange. Data used in this research is secondary data in the form of 21 financial reports of 29 banking companies in Indonesia Stock Exchange. This study uses multiple regression analysis method to analyze the data. The results found that the presence of a strong correlation between independent variabel CAR, NPL, PPAP, FBI, ROA, ROE, LDR, BOPO, and NIM with the dependent variable stock return that is equal to 70.6. These findings indicate that 70.6% stock return variation returs explaining about the relationship with stock return. Research has found that all variables simultaneously associated with stock return, but partially this research found that these variables have a significance level of diverse, ROE and NIM and only one variable with significance level of 5% ie LDR variables. This means that all four variables are partially related significantly to stock returns. Based upon the findings of this study indicate that investors in investing in banking stocks in particular to pay attention to the CAR, ROE, NIM and LDR company compared with other variables.Keywords: Analysis, CAMEL, Indonesian Stock Exchange
PENGARUH PROFITABILITAS TERHADAP KEBIJAKAN UTANG MELALUI KEBIJAKAN DEVIDEN (STUDI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR PADA BEI TAHUN 2015-2017) Muammar Khaddafi; Eggy syahputra
Jurnal Akuntansi dan Keuangan Vol 7, No 2 (2019): Agustus 2019
Publisher : Department of Accounting, Faculty of Economics & Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/jak.v7i2.1849

Abstract

This study aimed to determine the Effect of Profitability directly or indirectly on Debt Policy through Dividend Policy on Manufacturing Companies listed on the Stock Exchange in 2015-2017. This study used secondary data in the form of financial statements of Manufacturing Companies listed on the Stock Exchange in 2015-2017 which were accessed on ww.idx.com. The study population was 851 manufacturing companies listed on the Indonesia Stock Exchange in 2015-2017. The sample is 38 companies selected using the Purposive sampling method. This quantitative study used path analysis to analyze the data with the help of SPSS 16.0. The results showed that profitability negatively influenced debt policy, dividend policy did not influence debt policy, and profitability negatively influenced the dividend policy of manufacturing companies.
Co-Authors ., Damsar Abd. Rachman Abdul Azis Abdurr Rohmat Adam Afiezan Ade Rahmah Adi Saputra Adinda Purnama Sari Ady Hermawan Ady Kurniawan Ady Kurniawan Afdal Afdal Afrinanda Afrizal Afrizal Ahmad Fauzul Hakim Hasibuan Am. Riyadi Amon Silaban Amon Silaban Amri Sirait Andre Resta Ferdian Andri Buang Andri Saputra Andykhatria Andykhatria Andykhatria Andykhatria Angelina Eleonora Rumengan Angelina Eleonora Rumengan Annesa Dianty Darwin Apriani, Novi Aprianingsih Ardi Wiranata Hutasoit Ariza Syafnur Arliansyah Arliansyah Arliansyah Armen Siagian Asmara Dewi Asmaul Husna Atik Atik Atik Atik Auzar Ayu Rahmasari Ayu Rahmasari Azman Azwandi Azwandi Bambang Satriawan Bambang Satriawan Bambang Satriawan Bambang Satriawan Bambang Satriawan Bambang Satriawan Bambang Satriawan Bambang Satriawan Bambang Satriawan Bambang Satriawan Bambang Satriawan Brian Kawasi Bustani Bustani Chablulah Wibisono Chablullah Wibisono Chablullah Wibisono Chabullah Wibisono Chabullah Wibisono Chairil Anwar Chalirafi Chalirafi Chalirafi Chalirafi Chalirafi Citra Lestari Citra Uli Bastanta S Cut Rolinda Dahliana Damanhur D Damanhur Damanhur Darwin, Annesa Dianty Deddy Surachmad Dedi Alfian Dewi Agustina Dewo Lorehan Septiadi Diah Asdiany Diana Titik Diana Titik Windayati Diana Titik Windayati Diana Titik Windayati Donny Firmansyah Dwi Firda Dwi Junila Sari Dwi Murnianty Eddy Riyanto Oemar Husein Eggy syahputra Eka Khairani Elisabet Friska Sihombing Endrie Djoko Satrio Erick Santana Erik Mario Sihotang Erisna Dewi Ariyani Erlina Erlina Ervindo Maulana Evi Handayani Fachrudin Fachrudin Fachrudin Fachrudin Fachrudin Fachrudin Fadliyah Anas Tjatoer Faisal Fakhrul Razak Falahuddin Falahuddin Falahuddin Falahuddin Fanni Okan Perdana Fatahurrazak Fatahurrazak Fatahurrazak Fatahurrazak Fatahurrazak Fatahurrazak Febrianto Rinaldi Ferdiansyah Ferdiansyah Ferdiansyah Ferdiansyah Fetty Herlina Filya Fatriasari Firdaus Afwindra Fitri Astriani Fitria Lestari Pujiastuti Fitria Risa Franto Tonggi Tampubolon Fuadi Fuadi Gana Vige Ortega Ganar Septyadi Ghazali Syamni Guntur Herlambang Habibi Habibi Habibi Habibi Hairul Haposan Siregar Harry Setiawan Hasan Hasudungan Hutasoit Hedar Rusman Hefri Oktarinaldi Hendri Maulana Hendrik Caros Nugraha Henny Irawati Henny Irawati Heri Purwandi Hidayat Hidayat I Wayan Catra Asa I Wayan Catra Yasa I Wayan Catra Yasa I Wayan Catrayasa I Wayan Catrayasa I Wayan Catrayasa Ichsan Ikram Jerry Setiawan Imam Setiawan Imelda Imelda Inda Husna Fatwa Indra Indrawan, Mohamad Gita Indrayani Indrayani Indrayani Indrayani Indrayani Indrayani Indrayani Indrayani Indrayani Indrayani Indrayani Indrayani Indrayani Indrayani Indrayani Indrayani Indrayani Indrayani Indrayani Indrayani Indrayani Indrayani Indrayani Indrayani Indrayani Indrayani Indrayani Indrayani Indrayani Indrayani Inggerit Paradila Putri Ira Wardeni Irfan Irfan Irfan Irfan Irfan Irfan Irfan Isdawati Iskandar Muda Jon Kenedi Juanroy M Rajagukguk Jumadil Saputra Jumadil Saputra Keulana Erwin Khaidir Khairil Kristina Harahap Kuncoro Aribowo Kurnia Diana Lie Lie Lili Hendrayani Lizania Syahputri Lukmannulhakim Putra Lumanto Lumanto M. Gita Indrawan M. Gita Indrawan M. Ibnu Suganda M. Yusuf Sirat Mahruzal Mahdi Maimun Maimun Maisaro Mangara Mardalena Mardian Adma Gumilang Marlina Marzuki Marzuki Maulana Majied Sumatrani Saragih Mawarni Mawarni Maya Engelin Manopo Maya Engelin Manopo Merline Julianti Meta Amelia Widya Saputri Meta Amelia Widya Saputri Milanie, Feby Mohamad Almansa Fitra Mohammad Arief Habibie Mohammad Gita Indrawan Mohd. Heikal Mohd. Heikal Muchsin Muchsin Muhammad Fajar Erdiawan Muhammad Tabrani Mulyadi Mulyadi Munandar Munandar M Munandar Munandar Munandar Munandar Munandar Munandar Murhaban Murhaban Mursal Mursal Mursidah Nasriani Nazaina Nazaina Naz’aina Naz’aina Naz’aina Nelly Huzrin Hood Ngaliman Ngaliman Ngaliman Nike Astarina Novi Apriani Noviyanti Noviyanti Noviyanti Noviyanti Nurdin Ihsan Nurhayati Pardamean H. Situmorang Prihandani Puji Lestari Raden Rieke Resty Afriany Rahma Rahmatun Nisa Raja Afrikurniawan Raja Rafiza Rajesh Rila Rajesh Rila Randi Zulmariad Reny Nozariyanti Reny Nozariyanti Reny Nozariyanti Reza Chandra Reza Juanda Rezy Trilestari Rico Nur Ilham Riduan Sihite Riki Iswoyo Riky Ismoyo Risa Aryani Robi Sanjaya Robin Robin Robin Robin Robin Robin Robin Rosyidah Rachman Roy Erisusanto Rusdin Haluddin Rusydi Rusydi Sapar Sapar Sapta Nusa Setiawan Pasaribu Sawaluddin Sawaluddin Sawaludin Sawaludin Sepyenita Sheptya Y.Putri Sheptya Yusnita Putri Sheptya Yusnta Putri Siswoyo Adi Wijaya Siti Bakdiah Sri Rahima Sri Sutrismi Suhaimi Suherti Suherti Sukardi Supriyono Surawan Susanto Dwi Handoko Susilo Budi Hartanto Suzan Novita Syafrizal syahputra, Eggy Syahrianis Syahril Syahril Syamsurizal Syarifah Alda Azlika Syarifah Fatimah Syarifah Hanum T. Fazrial Kenedy Tuti Rahmawati Ulfah Willia Octadina William Handoko Gotama William Handoko Gotama Wira Herlambang Yani Endang Irmarita Yanita Yanita YANITA YANITA Yanita Yanita Yeni Ardianti Yoana Badra Yudi Febriansyah Yulizartika Yulizartika Yunina Yunita Yuslinda Yuslinda Yuslinda Yuslinda Yusniati Yusniati Yusniati Yusniati Zain Fuadi Muhammad RoziqiFath Zauwahir Zulkifli Eko Purwanto Zulkifli Eko Purwanto