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All Journal Jurnal Perspektif Ekonomi Darussalam Widya Cipta : Jurnal Sekretari dan Manajemen Jurnal Manajemen dan Bisnis Journal of Education, Humaniora and Social Sciences (JEHSS) E-Mabis: Jurnal Ekonomi Manajemen dan Bisnis Dimasejati: Jurnal Pengabdian Kepada Masyarakat Jurnal Abdimas Ekonomi dan Bisnis Jurnal Iqtisaduna

Heny Rofizar

IAIN Lhokseumawe

Author-ID : 3484696

Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Public Health Social Sciences

Published : 8 Documents Claim Missing Document

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Articles

PENGARUH ARUS KAS BEBAS, PERTUMBUHAN PERUSAHAAN DAN PROFITABILITAS TERHADAP FINANCIAL LEVERAGE (Studi pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia) Heny Rofizar; Muhammad Arfan; Faisal Faisal
Jurnal Perspektif Ekonomi Darussalam (Darussalam Journal of Economic Perspec Vol 6, No 1 (2020): Jurnal Perspektif Ekonomi Darussalam
Publisher : Program Studi Ekonomi Islam, Fakultas Ekonomi dan Bisnis - Universitas Syiah Kuala

AbstractThe objective of this research is to examine the influence of free cash flow, firm growth, and profitability on financial leverage of manufacturing companies listed in Indonesian Stock Exchange for the period 2011 to 2015. Out of 121 manufacturing companies, 34 companies were selected as sample using purposive samping technique and then it estimated using path analysis. The results of this research show that: (1) free cash flow have positive influence towards financial leverage; (2) firm growth have positive influence towards financial leverage; and (3) profitability have negative influence towards financial leverage. These findings implied that in managing the financial leverage, the manufacturing companies should deliberate the importance of free cash flow, firms growth, and profitability. Keyword: Financial Leverage, Free Cash Flow, Firms Growth, and Profitability AbstrakTujuan dari penelitian ini adalah untuk menguji pengaruh arus kas bebas, pertumbuhan perusahaan, dan profitabilitas terhadap financial leverage pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2011-2015. Dari 121 perusahaan manufaktur, 34 perusahaan dipilih menjadi sampel penelitian dengan menggunakan metode purposive sampling dan kemudian diestimasi dengan menggunakan analisis jalur. Hasil pengujian menunjukkan bahwa: (1) arus kas bebas berpengaruh positif terhadap financial leverage; (2) pertumbuhan perusahaan berpengaruh positif terhadap financial leverage; dan (3) profitabilitas berpengaruh negatif terhadap financial leverage. Temuan penelitian ini bermakna bahwa dalam mengelola financial leverage, perusahaan manufaktur harus mempertimbangkan pentingnya arus kas bebas, pertumbuhan perusahaan, dan profitabilitas dari perusahaan tersebut.

Penggunaan Edlink untuk Kemudahan Proses Perkuliahan Mahasiswa FEBI IAIN Lhokseumawe di Masa Pandemi Covid-19 Angga Syahputra; Khalish Khairina; Husna Hayati; Heny Rofizar; Asmah Savitri
Jurnal Abdimas Ekonomi dan Bisnis Vol. 1 No. 2 (2021): Volume 1 No 2 November 2021: Jurnal Abdimas Ekonomi dan Bisnis
Publisher : LPPM Universitas Bina Sarana Informatika

The Covid-19 pandemic has forced various parties to use technological innovations in the lecture process so that students can continue to receive knowledge safely and vice versa with lecturers. Unfortunately, the use of technology in lectures has various negative impacts for students and other users. For this reason, the service team disseminates the use of learning applications that can minimize the negative impacts that exist through the use of the Edlink application. This activity was carried out using the Edlink usability socialization method, practice of using it, and question-and-answer discussions about this application. This activity was attended by residents of the FEBI IAIN Lhokseumawe campus consisting of students and lecturers who attended in person or virtually, considering the progress that had to be carried out. The results of this activity are felt to be very useful for lecturers and students in particular. With various features and conveniences in the Edlink application, this application is believed to be able to facilitate the lecture process. This application is also integrated with the Siakad application which has been used in the lecture process, so that the lecture process is more effective and efficient. The Edlink application can also be accessed freely via a computer, laptop or mobile phone and is free. Thus eliminating the limitations that exist in other applications and reducing internet costs for students.

FINANCIAL PERFORMANCE ANALYSIS OF CONSUMER GOODS INDUSTRY COMPANIES LISTED ON THE JAKARTA ISLAMIC INDEX (JII) BEFORE AND DURING COVID-19 Husna Hayati; Heny Rofizar; Asmah Savitri; Angga Syahputra
JURNAL MANAJEMEN DAN BISNIS Vol 10 No 2 (2021): JURNAL MANAJEMEN DAN BISNIS (TERBIT DESEMBER 2021)
Publisher : LPPM Press STIE Indragiri Rengat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34006/jmbi.v10i2.296

Corona Virus Disease (Covid-19) that hit Indonesia has had a negative impact on many sectors. The biggest impact is on the decline in economic capacity felt by various business sectors. The economic downturn will also affect the company's financial performance. More specifically, the impact on the company's financial performance is on the company's profitability ratios. This study aims to examine the impact of the Covid-19 pandemic on the financial performance of companies listed on the Jakarta Islamic Index (JII). The research population is 30 companies registered with JII. The sampling technique used is purposive sampling by setting criteria and selecting four companies that meet the criteria set by the author. The overall sample used is the Consumer Goods Industry sector which has remained in JII for 3 consecutive years. Data analysis in this study used the Wilcoxon Signed Rank Test. The results showed that there was a significant difference in Return on Assets before the Covid- 19 pandemic compared to during Covid-19. On the other hand, there is no significant difference in Return on Investment before Covid-19 compared to during Covid-19.

Pengaruh Mekanisme Bonus dan Multinationality terhadap Keputusan Transfer Pricing pada Perusahaan Manufaktur di Bursa Efek Indonesia Isra Maulina; Almira Keumala Ulfah; Heny Rofizar; Husni Kamal; Muhammad Syafril Nasution
Journal of Education, Humaniora and Social Sciences (JEHSS) Vol 4, No 2 (2021): Journal of Education, Humaniora and Social Sciences (JEHSS), November
Publisher : Mahesa Research Center

This article aims to examine and analyze the Effect of Bonus Mechanisms, and Multinationality on Transfer Pricing Decisions in Manufacturing Companies Listed on the IDX for the 2016-2018 period. The population used in this study were 154 manufacturing companies listed on the Indonesia Stock Exchange, and the sample was taken using a purposive sampling method, namely 25 companies. The data collection technique used in this research is secondary data. Based on the analysis that has been done, the results show that H1 is rejected. This means that the bonus mechanism has no effect on transfer pricing. Bonuses are not a motivator for the board of commissioners to do transfer pricing, because basically the board of commissioners before doing transfer pricing must first consider the risk compared to the bonus. H2 is rejected. That is, multinationality has no effect on transfer pricing. This means that not all multinational companies can reduce their taxes by doing transfer pricing, this is because, if the company has a subsidiary in a part of the country that has high taxes, the multinational company cannot reduce its taxes with this alternative.

Pinjaman Online di Masa Pandemi Covid-19 bagi Masyarakat Aceh Asmah Savitri; Angga Syahputra; Husna Hayati; Heny Rofizar
E-Mabis: Jurnal Ekonomi Manajemen dan Bisnis Vol 22, No 2 (2021): Volume 22, Nomor 2, Oktober 2021
Publisher : Faculty of Economics and Business, Universitas Malikussaleh

Online loans are digital financial service innovations that are very touching to people in need, especially during the Covid-19 pandemic. September 2020 data shows online loans have disbursed Rp. 417.6 billion to the people of Aceh. So that research on the impact of pinjol during the pandemic for the people of Aceh is important. This study uses a qualitative research type by using a literature study type of research. The results of this study indicate that online loans have a good impact in helping the difficulty of funds for the people of Aceh. However, this study also found that online loans have negative impacts that must be watched out for, including: the rise of illegal online loans, high interest rates and acts of terror and defamation that stalk users of this service

Pendekatan Ekonomi Syariah Bagi Pemberdayaan Ekonomi Pesantren Angga Syahputra; Ismaulina Ismaulina; Khalish Khairina; Zulfikar Zulfikar; Heny Rofizar
Dimasejati: Jurnal Pengabdian Kepada Masyarakat Vol 4, No 1 (2022)
Publisher : IAIN Syekh Nurjati Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24235/dimasejati.v4i1.10823

Laporan Kementerian Kementerian Agama terdapat 26.975 pondok pesantren di Indonesia per Januari 2022. Namun potensi yang dimiliki oleh pesantren belum banyak diperhatikan, baik oleh pemerintah maupun pesantren sendiri. Pada sisi lain setiap pesantren umumnya memiliki aset dalam berbagai bentuk aset, seperti bangunan, ladang, perkebunan, dan aset lainnya yang dapat digunakan untuk keperluan operasional atau keperluan madrasah. Namun berbagai potensi yang ada belum mampu dieksplorasi oleh pesantren, sehingga pesantren sangat ketergantungan dengan dana SPP dan sumber pendanaan insidental. Untuk itu tim pengabdian masyarakat dari Fakultas Ekonomi dan Bisnis Islam – IAIN Lhokseumawe hadir untuk melakukan sosialisasi melalui pendekatan ekonomi syariah guna pemberdayaan ekonomi pesantren pada Pesantren Darul Huffazh Al Arief. Materi sosialisasi yang disampaikan kepada warga pesantren merupakan hasil kajian terdahulu berupa riset, naskah yang telah dipublikasikan di jurnal, prosiding, buku maupun website yang terpercaya. Hasil kegiatan ini, tim berhasil menyelesaikan pengabdian di Pesantren Darul Huffazh Al Arief. Berbagai potensi yang dimiliki pesantren seperti aset gedung, fasilitas olahraga, lahan serta SDM dapat dikembangkan menjadi sumber pemberdayaan ekonomi yang dikelola berdasarkan ekonomi syariah. Beberapa modal yang dapat dijadikan sebagai bahan dasar pemberdayaan ekonomi berdasarkan ekonomi syariah antara lain: captive market, demografi, baitul maal atau lembaga keuangan sejenisnya, relasi serta pengelolaan wakaf produktif.

Penilaian Profitabilitas Perusahaan dalam Kajian Akuntansi (Studi Kasus pada Perusahaan yang Terdaftar di Indeks Saham Syariah Indonesia) Heny Rofizar; Husna Hayati; Angga Syahputra; Asmah Savitri
Jurnal Iqtisaduna Vol 7 No 2 (2021)
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/iqtisaduna.v7i2.23545

The Companies are generally founded with certain activities to generating profits. The company's ability to generate profits is called profitability. The assessment of the company's profitability is not only assessed based on the profit account presented in the financial statements. In this case, it is important to do further analysis of profitability in order to describe the profitability and its development as well as the company's financial performance. This study aims to provide a study in the scope of accounting on the assessment of company profitability by combining financial ratios and trend analysis. This study used a quantitative descriptive approach. The researcher first describes the theory or related studies, then applied it to the company, one of constituents of Indonesia Sharia Stock Index (ISSI), PT. Media Nusantara Citra, Tbk by using financial ratios and trend analysis to see the level and development of the company's profitability. From the results of the profitability assessment using financial ratios in the form of Returns on Assets (ROA) and Net Profit Margin (NPM) and trend analysis, the results obtained are that based on ROA and NPM, the profitability of PT Media Nusantara Citra Tbk for the 2017-2020 period is considered good means the company's financial condition or performance is considered good, where the average ROA is 10.83% and NPM 23.87%, then based on trend analysis, the company's profitability has a tendency that tends to fluctuate.

Kinerja Keuangan Perbankan BEI Ditinjau dari Aspek Good Corporate Governance dan Ukuran Perusahaan Angga Syahputra; Ismaulina Ismaulina; Heny Rofizar
Widya Cipta - Jurnal Sekretari dan Manajemen Vol 6, No 2 (2022): September 2022
Publisher : Universitas Bina Sarana Informatika

This study discusses cases and economic problems that arise from inappropriate applications, then the existence of diverse ownership structures and company sizes that can affect managers in reporting company performance. The purpose of this study was to determine the effect of the implementation of Good Corporate Governance (GCG), Company Size, either partially or simultaneously on the Financial Performance of Banks listed on the Indonesia Stock Exchange in 2014-2018. The research method used is quantitative data analysis using multiple linear regression analysis method. The data used in this study is secondary data obtained from financial reports obtained through the IDX website. The results of the study that the GCG variable did not have a positive and significant effect on the financial performance of the bank was found with the value of t count < t table (-0.771 < 2.002). Firm size variable has a positive effect on bank financial performance with the acquisition of t count > t table (46,335 > 2,002). Simultaneously using the F test, it was found that the GCG variable and company size had an effect on the financial performance of banks listed on the Indonesia Stock Exchange for the 2014-2018 period.

Co-Authors Almira Keumala Ulfah Asmah Savitri Asmah Savitri Faisal, Faisal Husna Hayati Husna Hayati Husni Kamal Ismaulina, Ismaulina Isra Maulina Khalish Khairina Muhammad Arfan Muhammad Syafril Nasution Syahputra, Angga Zulfikar Zulfikar

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