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All Journal Dinamis : Journal of Islamic Management and Bussiness JEMMA | Journal of Economic, Management and Accounting Jurnal Akuntansi
Rafiqah Asaff
Universitas Andi Djemma, Palopo City, South Sulawesi
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering

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PENGARUH FINANCIAL ATTITUDE DAN FINANCIAL KNOWLEDGE TERHADAP FINANCIAL MANAGEMENT BEHAVIOR Rafiqah Asaff; Suryati Suryati; Rika Rahmayani
JEMMA (Journal of Economic, Management and Accounting) Vol 2, No 2 (2019): September 2019
Publisher : Universitas Andi Djemma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35914/jemma.v2i2.243

Abstract

Peneltian ini bertujuan untuk mengetahui pengaruh financial attitude dan financial knowledge terhadap financial management behavior, baik secara simultan maupun parsial. Penelitian dilakukan pada Fakultas Ekonomi Universitas Andi Djemma Palopo dan difokuskan pada mahasiswa yang mengambil konsentrasi keuangan. Teknik pengumpulan data dengan menggunakan kuesioner, observasi (pengamatan), studi pustaka. Sampel dalam penelitian ini sebanyak 141 dari total 217 populasi dan digunakan teknik proportionate stratified random sampling, sehingga diperoleh jumlah sampel untuk masing-masing angkatan yaitu 2014 sebanyak 7 orang, 2015 sebanyak 69 orang dan 2016 sebanyak 65 orang. Adapun teknik analisis data meliputi analisis deskriptif, uji validitas dan reliabilitas, uji asumsi klasik dan analisis regresi linear berganda. Hasil dari penelitian ini menunjukkan bahwa baik secara simultan maupun parsial, financial attitude dan financial knowledge berpengaruh terhadap financial management behavior pada mahasiswa Fakultas Ekonomi konsentrasi keuangan Universitas Andi Djemma Palopo. Pengaruh secara simultan ditunjukkan oleh nilai F hitung (34,024) > F tabel (3,062). Sedangkan pengaruh secara parsial ditunjukkan oleh nilai t hitung X1 sebesar 2,670 dan X2 sebesar 6,292 > t tabel sebesar 1,977. Nilai R Square sebesar 33% menunjukkan sumbangan pengaruh financial attitude dan financial knowledge terhadap financial management behavior, sedangkan sisanya sebesar 67% dipengaruhi oleh variabel lain yang tidak dimasukkan dalam penelitian ini.
Pengaruh Pertumbuhan Aset, Ukuran Perusahaan, Nilai Tukar, dan Suku Bunga terhadap Nilai Perusahan pada Perusahaan Food & Beverage di Bursa Efek Indonesia Firna Dao; Rafiqah Asaff; Arini Lestari Aris; Suryati Syam; Mursida Mursida
JEMMA (Journal of Economic, Management and Accounting) Vol 5, No 1 (2022): Maret 2022
Publisher : Universitas Andi Djemma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35914/jemma.v5i1.1041

Abstract

This research aims to find out the effect of asset growth, company size, exchange rate and interest rates on company value (empirical study on food and beverage companies listed on the Indonesia Stock Exchange for the period 2017-2019). The growth of assets and the size of the company is an internal factor of the company, while the exchange rate and interest rates are external factors of the company. The population of this study amounted to 28 companies and the determination of samples using  purposive sampling  methods with predetermined criteria and produced 15 research samples. For the data analysis method used is multiple regression by looking at the F test, t and R² test. The results of this study showed that asset growth had no effect on the value of the company, the size of the company had no effect on the value of the company, the exchange rate had no effect on the value of the company.
Factor Supporting Companies Performing Transfer Pricing Nurjannah; Muh Haekal Yunus; Renaldi Renaldi; Munawir Munawir; Rafiqah Asaff
Jurnal Akuntansi Vol. 26 No. 1 (2022): January 2022
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v26i1.818

Abstract

This study examines the effect of taxes, tunneling incentives, and bonus mechanisms on transfer pricing. The population in this study is the financial statements of primary and chemical industry companies listed on the Indonesia Stock Exchange in the 2018-2020 period, totaling 64 companies obtained through the official website of the Indonesia Stock Exchange (www.IDX.co.id.) This study's sample was obtained using the purposive sampling method; the total sample is 39 data from 13 financial statements of the primary and chemical industry sector for three years. Secondary data was collected through the Indonesia Stock Exchange website and analyzed using Multiple Regression Analysis with the Ordinary Least Square model using the Eviews Version 12 software. The results found that the tax variable shows a positive and significant effect on the occurrence of transactions transfer pricing. Meanwhile, the variable tunneling incentive and the bonus mechanism have no significant effect on transfer pricing.
Analisis Rasio Likuiditas dan Rasio Aktivitas dalam Meningkatkan Pertumbuhan Laba Pada PT. Siantar Top Tbk. yang Terdaftar di Bursa Efek Indonesia Arzal Syah; Muh. Abdi Imam; Putri Putri; Rafiqah Asaff; Andi Nurrahma Gaffar
Dinamis : Journal of Islamic Management and Bussiness Vol 4, No 1 (2021): April
Publisher : Institut Agama Islam Negeri Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/dinamis.v4i1.3408

Abstract

This study aims to determine and analyze the ratio of liquidity and activity ratios in increasing profit growth at PT Siantar Top Tbk. during 2015-2017. The data collection method used is the method of documentation and literature study. In analyzing the data the author uses quantitative analysis techniques in the form of financial reports listed on the Indonesia Stock Exchange which can be accessed through the official website www.idx.co.id and qualitative techniques. The data processing method used in this study is a non-statistical method, namely by using financial ratio formulas. The results of the analysis of the liquidity ratio and activity ratio of PT Siantar Top Tbk, show that the liquidity ratio for the current ratio in 2015 was 1.58 times, in 2016 it was 1.65 times, in 2017 it was 2.64 times, for the quick ratio in 2015 it was 1 .04 times, in 2016 it was 1.14 times, in 2017 it was 1.81 times. Meanwhile, the cash ratio in 2015 was 1.77%, in 2016 it was 4.44%, in 2017 it was 19.48%. Then the receivable turnover in 2015 was 19.70 times, in 2016 it was 15.84 times, in 2017 it was 28.05 times, for inventory turnover, in 2015 it was 8.52 times, in 2016 it was 9.39 times, in 2017 it was 9 .44 times, for working capital turnover in 2015 it was 2.90 times, in 2016 it was 2.86 times, in 2017 it was 2.98, for fixed asset turnover in 2015 it was 2.53 times, in 2016 it was 2.37, for 2017 was 2.51 times, and total asset turnover in 2015 was 1.32 times, in 2016 was 1.12 times, in 2017 was 1.20 times.
Co-Authors Andi Nurrahma Gaffar Arini Lestari Aris Arzal Syah Firna Dao Muh. Abdi Imam Muhammad Haekal Yunus Munawir Munawir Mursida Mursida Nurjannah Putri Putri Renaldi Renaldi Rika Rahmayani Suryati Suryati Suryati Syam