Claim Missing Document
Check
Articles

Found 19 Documents
Search

PENGARUH LEVERAGE, EFEKTIVITAS ASSET DAN SALES TERHADAP PROFITABILITAS DAN PENGARUHNYA PADA NILAI PERUSAHAAN SEKTOR INDUSTRI KOMSUMSI DI BURSA EFEK INDONESIA PERIODE TAHUN 2014-2018 Muhammad Syaiful; Ifayani Haanurat; Muryani Arsal
COMPETITIVENESS Vol 9, No 2 (2020): COMPETITIVENESS
Publisher : UNIVERSITAS MUHAMMADIYAH MAKASSAR

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/competitiveness.v9i2.4744

Abstract

This study aims to determine and analyze the effect of leverage, asset effectiveness and sales on profitability and its effect on the company value of the consumption industry sector in the Indonesia Stock Exchange for the 2014-2018 period and to identify and analyze the variables that have a direct or indirect effect on price to book. value. This research has been conducted on the Indonesia Stock Exchange. The analytical method used in this research is quantitative method, through path analysis and SEM testing.The results of this study indicate that Debt to Equity has a significant positive effect on Return on Assets; Total Asset Turnover has a significant positive effect on Return on Assets; Sales have a significant positive effect on Return on Assets; Debt to Equity Ratio has a significant positive effect on Price to Book Value; Sales have a significant positive effect on Price to Book Value; Return on Asset has a positive effect on Price to Book Value; Debt to Equity Ratio has a significant positive effect on Price to Book Value through Return on Assets; Sales have a significant positive effect on Price to Book Value through Return on Assets. This also shows that in addition to increasing the company's profitability it can increase the company's stock price.Keywords: Leverage, Asset Effectiveness, Sales, Profitability, and Company Value.
PEMETAAN POTENSI DESA MELALUI BUSINESS MODEL CANVAS UNTUK PENGELOLAAN BUMDES A. Ifayani Haanurat; Asri Jaya; Nurlina Nurlina
JMM (Jurnal Masyarakat Mandiri) Vol 6, No 2 (2022): April
Publisher : Universitas Muhammadiyah Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1780.517 KB) | DOI: 10.31764/jmm.v6i2.7455

Abstract

Abstrak: Permasalahan mitra pada pengabdian ini, yaitu pengurus Badan Usaha Milik Desa (BUMdes) di Kecamatan Toili Kabupaten Banggai belum memiliki konsep pemetaan bisnis dalam menentukan potensi bisnisnya, tujuan program pengabdian ini memberikan pelatihan dan pendampingan pemetaan potensi bisnis dengan menggunakan konsep Business Model Canvas (BMC). Metode yang digunakan berupa workshop dengan memberikan pelatihan dan pendampingan penyusunan BMC untuk menentukan pemetaan potensi bisnis dengan menentukan karakteristik dan value bisnisnya. Mitra pengabdian yaitu kepala desa dan pengurus BUMDes, dengan jumlah peserta sebanyak 14 orang yang merupakan wakil dari 8 desa. Hasil analisis evaluasi peserta menunjukkan 66% peserta mampu menggambarkan potensi desanya masing-masing; keaktifan dalam mengikuti pemaparan materi 94% dan 78% peserta dapat membuat konsep dan memetakan potensi bisnisnya melalui tehnik BMC; 75% peserta telah memahami penggunaan laporan keuangan dalam pengelolaan BUMDes. Artinya, program pelatihan ini dapat memberikan pemahaman yang mendalam dan berarti bagi peserta dalam menggambarkan potensi peluang bisnis, yang terlihat dari adanya prosentase kenaikan dari 8% menjadi 65,6%.Abstract: The obstacles of partners in this service, namely the management of Village Owned Enterprises (Bumdes) in Toili District of Banggai Regency did not have the concept of business mapping in determining its business potential, the purpose of this program provides training and mentoring mapping business potential using the concept of Business Model Canvas (BMC). The method used in the form of workshops by providing training and mentoring on the preparation of BMC to determine the mapping of business potential by determining the characteristics and values of its business. The partners were the village head and BUMDes manager, with14 participants as the representatives of 8 villages. The results of the evaluation analysis of participants showed that 66% of participants were able to describe the potential of their respective villages; the liveliness in following the exposure of material 94% and 78% of participants were able to conceptualize and map its business potential through BMC techniques; 75% of participants understood the use of financial statements in the management of BUMDes. That is, this training program could provide a deep and meaningful understanding for participants in describing the potential of business opportunities, as seen from the increase in initial and posttest-pretest percentage, from 8% to 65,6%
ANALISIS KOMPORASI TINGKAT PENGEMBALIAN, RISIKO DAN KOEFISIEN VARIASI PADA SAHAM SYARIAH DAN SAHAM KONVENSIONAL DI LQ45 Ifayani Haanurat; Linda Arisanty Razak; Eni Versary Awaliah
Ar-Ribh : Jurnal Ekonomi Islam Vol 4, No 1 (2021): April 2021
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (877.073 KB) | DOI: 10.26618/jei.v4i1.5215

Abstract

This study aims to examine the comparison of returns, risks and coefficient of variation in sharia and conventional companies in LQ45. The sample collection method uses the Purpose Sampling method, namely the selection of samples based on certain criteria so that each of the 4 Islamic and conventional shares is obtained. The technique used is the independent sample T test. Based on the results of the study indicate that there is no significant difference between the rate of return, risk and coefficient of variation in Islamic and conventional companies in LQ45Keywords: Returns, Risk, Variation Coefficient, Sharia Shares, Conventional Shares, LQ 45 
Management of Waqf Productive in Makassar City (Case Study of Macanda Cattle Village Dompet Dhuafa at South Sulawesi, Indonesia) Alda Alda; Agusdiwana Suarni; A. Ifayani Haanurat
Ar-Ribh : Jurnal Ekonomi Islam Vol 5, No 1 (2022): April 2022
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jei.v5i1.7527

Abstract

The study aims to determine the management of waqf productive in Makassar city (Case Study at Dompet Dhuafa in Macanda Cattle Village, South Sulawesi, Indonesia). The research uses qualitative research methods. The processed data which is the result of interviews with in 2 (two) cattle village managers, 5 (five) livestock farmers, and 3 (three) staff from Dompet Dhuafa, South Sulawesi. The result of the research is that the waqf productive management system through the cattle village program can improve the economy for the beneficiaries, because from raising cattle village, society could be get many things apart from the benefits of the animals that are kept as well as training and assistance from Dompet Dhuafa, South Sulawesi Indonesia. Dompet Dhuafa plays a very important role in the cattle village program therefore it can empower farmers. With the aim of improving the welfare of farmers. The cattle village itself is fully managed by breeders, with assistance in the form of colony cages and livestock. Among them are free-range chickens, chicken pieces, and rabbits for the beneficiaries to be cared for and developed until the number increases. Hence, the livestock are sold so that the sales proceeds are paid to the livestock village companion to get wages as beneficiaries
PENGARUH CORPORATE ACTION TERHADAP PENGAMBILAN KEPUTUSAN DALAM PEMBELIAN SAHAM (STUDI PADA INVESTOR DI KOTA MAKASSAR) Ismail Badollahi; A Ifayani Haanurat; Kadriati Hasyim
INVOICE : JURNAL ILMU AKUNTANSI Vol 2, No 1 (2020): Maret 2020
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (800.79 KB) | DOI: 10.26618/inv.v2i1.3186

Abstract

This research uses quantitative methods. This study aims to examine and see the effect of Corporate Action consisting of dividends, right issues and stock split on decision making in purchasing shares. This study uses multiple regression analysis using a sample of 80 respondents, namely investors in the city of Makassar. The analytical tool used is the SPSS version 20 program. The results of this study are dividend variables that positively and significantly influence investors 'decision making in buying shares, right issue variables that are positive but not significant, although positive right issues do not affect investors' decision making in buying shares because they are not significant to decision making, Stock split variables are positive but not significant, although positive stock split does not affect investor decision making in buying shares because it is not significant to decision making
Analisis Moving Average Convergence Divergence pada Investasi Saham Syariah saat New Era Dr. A. Ifayani Haanurat; Arman Arman; Nur'aeni Nur'aeni
EKONOMI KEUANGAN DAN BISNIS Vol 7, No 1 (2022): Ekombis Sains: Jurnal Ekonomi, Keuangan, dan Bisnis
Publisher : Universitas Sang Bumi Ruwa Jurai

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (335.45 KB) | DOI: 10.24967/ekombis.v7i1.1540

Abstract

Abstract. This research aims to find out the optimal rate of return on investment at Islamic stocks based on the MACD method during the New Era, with the population of Islamic stocks or companies that included in the Liquid 45 or LQ-45 stock index and also included in Jakarta Islamic Index or JII during October to December 2021, and sample selection using purposive sampling technique, as well as using secondary data obtained from daily data on JPFA stock prices which had the highest stock return values. The results of this research showed that the use of the MACD indicator produced accurate purchase and sell signals on JPFA shares, this indicated that JPFA shares provided buy signals on October 06, November 02 2021 and December 30, 2021. It was proven by the fact that the MACD value was greater than The Signal Line caused result in a Bullish or Uptrend (the stock price signaled a signal that increased, so it was recommended to buy) while the JPFA stock showed a sell signal on October 05, 2021, November 01, 2021, and December 30, 2021 and it was proven by the fact that the MACD value was smaller than Signal Line then there was a Bearish or Downtrend (the stock price gave a signal to go down, it was recommended to sell). So, with the results of this study, technical analysis using the MACD indicator can be recommended to short-term investors to be used in making decisions to buy or sell shares during the New Era.
The Role Of Zakat In Poverty Reduction In Indonesia Asri Jaya; Rahmawati Muin; A Ifayani Haanurat; Abdul Khaliq
Jurnal Ar-Ribh Vol 6, No 2 (2023): Oktober 2023
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jei.v6i2.12813

Abstract

Indonesia is a developing country and is the fourth most populous country in the world and has a Muslim majority population. For developing countries, poverty is a problem that becomes homework for which a solution must be found. Several government programs that have been launched in the context of poverty alleviation need to be relied on more to be the solution to this problem, instead of being successful, the poverty rate in Indonesia is getting higher. In Islamic economics, zakat is a concentrated discourse as an alternative solution to the problem of poverty. The majority of Indonesia's Muslim population provides a great opportunity to achieve the mission of alleviating poverty. It is believed that the more Muslims are aware of the obligation to pay zakat, the greater the potential for zakat collected. Wise zakat management and fair and equitable distribution are certainly one of the conditions that must be met so that all levels of society can feel the function of zakat. This paper uses a literature approach and draws the conclusion that the potential for zakat in Indonesia reaches fantastic figures. Zakat can be used as an alternative solution to the problem of poverty in Indonesia. With professional management, the people of Indonesia must be optimistic that the poverty rate will soon be reduced.
Pengaruh Good Corporate Terhadap Manajemen Pajak (Studi Empiris Pada Perusahaan Sub Sektor Perkebunan yang Terdaftar Di BEI Periode 2019-2021) Nur Yanti; Ifayani Haanurat; Linda Arisanty Razak
Tangible Journal Vol 8 No 2 (2023): Vol. 8 No. 2 Desember 2023
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) STIE Tri Dharma Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53654/tangible.v8i2.318

Abstract

This study aims to determine the effect of good corporate governance on corporate tax management. Corporte governance is measured by effective tax rate (ETR). This research was conducted using the annual report documentation method of plantation sub-sector copaines listed on teh Indonesia Stock Exchange. The sampling method used this research is puposive sampling. The number of sampels obtained by 15 compaines during the period 2019-2021 compaines. The method of analysis. The results of this study indicate the t test (partial) that teh size of the board on commissioners has no effect on corporate tax management. While indendent commissioners and the compensation of the of the board of commissioners and director have a significant effect on corporate tax management.
Prediksi Pergerakan Saham Menggunakan William Fraktal dan Moving Average : Studi Pada Saham Sektor Industri Pertambangan di Bursa Efek Indonesia Muh Risaldi; A Ifayani Haanurat; Asri Jaya
Jurnal Riset Ilmu Ekonomi Vol. 4 No. 1 (2024): Jurnal Riset Ilmu Ekonomi (JRIE) Edisi April 2024
Publisher : Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jrie.v4i1.89

Abstract

The deceleration of the global economy resulted in a significant decline in world commodity prices, especially coal. The decline in these commodities made the stock price of the coal subsector decline. This study aims to analyze the accuracy of William's moving average and fractal indicator prediction signals with actual results on stock charts. The method used in this study is the Mann Whitney test. The study's conclusions show that the use of both technical analysis indicators to predict the direction of changes or movements in stock prices produces accurate findings, with predictive signals from fractal indicators and moving averages not much different from each other. Based on the accuracy rates of 87% and 85% respectively for William's fractals and moving averages, it can be concluded that William's fractal indicator is significantly more reliable than moving averages in predicting buy and sell signals for mining stock. Based on the findings of this study, both short- and long-term investors can benefit from using the Williams fractal indicator to predict future price trends and identify when to buy and sell stocks to maximize profits.