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All Journal IQTISHODUNA EL-MUHASABA Measurement : Jurnal Akuntansi JABM JOURNAL of ACCOUNTING - BUSINESS & MANAGEMENT Inspirasi Ekonomi : Jurnal Ekonomi Manajemen
Abdul Kadir Usri, Abdul Kadir
STIE MALANGKUCECWARA MALANG
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

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PRIVATISASI STRUKTUR KEPEMILIKAN, DAN KINERJA BUMN DI INDONESIA Usri, Abdul Kadir
IQTISHODUNA IQTISHODUNA (VOL 10, NO 1.
Publisher : Fakultas Ekonomi, UIN Maliki Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (251.864 KB) | DOI: 10.18860/iq.v10i1.3578

Abstract

One of the measures to improve the productivity and efficiency of BUMN isprivatization. Privatizationis considered successful if it can improve efficiency, decrease the price or service improvements and performanceenhancements. The population in this study are all state-owned enterprises to be privatized using the InitialPublic Offering (IPO) from the period 1991 to 2004. The analysis method used in this research is multiple linearregression. The results showed (1) public ownership is partially significant effect on the performance ofBUMN after privatization as measured by ROS, ROI, ROE, and SALEFF, so the proposed hypothesis provedcorrect. The influence of public ownership of the largest BUMN performance after privatization is shown bythe measured performance using ROS and the smallest is SALEFF. (2) The prospective share holders with ROSgreat interest, as this is one indicator of the success of a company, the company’s sales performanceimprovement and management can manage BUMN well after privatization (3) SALEFF is a measure ofperformance (efficiency of operations) thats hows the efficiency of sales or revenues, measured using aweighing between sales or income by the number of employees BUMN privatization proceeds. The prospectiveshare holders interested SALEFF great because it shows more efficiency operation BUMN privatizationresults, which compare sales or revenue to the number of employees who work in there.
METODE PENGUKURAN PROPERTI INVESTASI BERDASARKAN PSAK NOMOR 13 (ADOPSI IAS 40) VS US GAAP Pratama, Habib Arizal; Usri, Abdul Kadir
EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 6, No 1: Januari 2015
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (142.612 KB) | DOI: 10.18860/em.v6i1.3893

Abstract

AbstractThe measurement of property held to find out the value of property investment. There is a fair value method and cost method which based on PSAK13 (adoption of IAS 40) and historical cost which based on US GAAP to measure investment property. The purpose of this research is to know the difference in the application of method of measurement of investment property based on PSAK 13 (adoption of IAS 40) and US GAAP and to know the impact of the differences in comparison the application of the method of measurement based on property investment PSAK 13 (adoption IAS 40) and US GAAP against operating profit PT Lippo General Insurance, Tbk in 2013. This research is using a descriptive qualitative approach. Data were collected using document methods. Data analysis was done by means of measuring the property with all methods, both fair value method, cost method and historical cost method. After measured, measurement results are compared and summed up the application of the method where the most profitable PT Lippo General Insurance, Tbk. The results showed that there is a difference between fair value and cost method based on PSAK 13 (adoption of IAS 40) and the historical cost method based on US GAAP. Application of fair value method is to do repeated measurements without depreciate investment properties each year . Application of cost method is to do a revaluation and depreciate investment properties each year . While in application of the historical cost method is to depreciate the investment property without the ways are re-evaluated every year . By applying different measurement methods, it would have an impact on the value of investment properties, thenumber of operating profit and performance of PT Lippo General Insurance, Tbk. Based on the measurement of property investment with all those methods, method of measurement of investment properties that provide the greatest impact against the value of investment properties, the number of operating profit and the company’s performance is by applying fair value method.AbstrakPengukuran properti dilakukan untuk mengetahui nilai properti investasi. Terdapat metode nilai wajar dan metode biaya yang berdasarkan PSAK 13 (Adopsi IAS 40) dan metode nilai historis berdasarkan US GAAP untuk mengukur properti investasi. Tujuan penelitian ini adalah untuk mengetahui perbedaan penerapan metode pengukuran properti investasi berdasarkan PSAK 13 (Adopsi IAS 40) dan US GAAP dan untuk mengetahui dampak dari perbedaan perbandingan penerapan metode pengukuran properti investasi berdasarkan PSAK 13 (Adopsi IAS 40) dan US GAAP terhadap laba operasi PT Lippo General Insurance, Tbk pada tahun 2013. Penelitian ini menggunakan pendekatan kualitatif deskriptif. Data dikumpulkan dengan metode dokumetasi. Analisis data dilakukan dengan cara mengukur properti dengan semua metode, baik metode nilai wajar, metode biaya maupun metode biaya historis. Setelah diukur, hasil pengukuran dibandingkan dan disimpulkan penerapan metode mana yang paling menguntungkan PT Lippo General Insurance, Tbk. Hasil penelitian menunjukkan bahwa terdapat perbedaan antara metode biaya dan nilai wajar berdasarkan PSAK 13 (Adopsi IAS 40) dan metode biaya historis berdasarkan US GAAP. Penerapan metode nilai wajar adalah dengan melakukan pengukuran ulang tanpa mendepresiasi properti investasi setiap tahunnya. Penerapan metode biaya dalam melakukan pengukuran adalah dengan melakukan revaluasi dan mendepresiasi properti investasi setiap tahunnya. Sedangkan dalam penerapan metode biaya historis adalah dengan cara mendepresiasi properti investasi tanpa direvaluasi setiap tahunnya. Dengan menerapkan metode pengukuran yang berbeda, hal tersebut berdampak terhadap nilai properti investasi, jumlah laba operasi dan kinerja PT Lippo General Insurance, Tbk. Berdasarkan pengukuran properti investasi dengan semua metode, metode pengukuran properti investasi yang memberikan dampak terbesar terhadap nilai properti investasi, jumlah laba operasi dan kinerja perusahaan adalah dengan menerapkan metode nilai wajar.
Pengaruh Compound Annual Growth Rate, Drawdown, Expense Ratio, Dan Total Asset Under Management Terhadap Pengambilan Keputusan Berinvestasi Pada Dana Reksa Mohamad Soedarman; Putrin Mar’ah Afifah; Abdul Kadir Usri
MEASUREMENT : Jurnal Program Studi Akuntansi Vol 16, No 1 (2022): MEASUREMENT : JURNAL AKUNTANSI JUNI 2022
Publisher : Universitas Riau Kepulauan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33373/mja.v16i1.4064

Abstract

This study aims to determine the effect of compound annual growth rate, drawdown, expense ratio, and total asset under management on student investment decisions in mutual fund products. The type of research used in this study is non-case quantitative research. The sample in this study found 92 samples obtained from filling out questionnaires via google forms to students who are belonging to the investment group on telegram social media. The sampling method used is a purposive sampling method with the criteria that students are active, interested in investing in mutual funds, and have invested in mutual funds. Based on the regression analysis, the compound annual growth rate and total asset under management have a positive and significant effect on student investment decisions in mutual fund products, while the drawdown and expense ratio variables have no effect on student investment decisions in mutual fund products.
The Objectives of Sharia Management Accounting Information Reporting: Identification of Values and Characteristics sonhaji sonhaji; Abdul Kadir Usri; Hedher Tuakia
Journal of Accounting, Business and Management (JABM) Vol 28 No 2 (2021): October
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31966/jabminternational.v28i2.853

Abstract

There is an idea to build sharia management accounting starting from constructing the sharia management accounting conceptual framework. The framework has been developed, one of which contains the objectives of sharia management accounting information reporting. This article aims to develop further the objectives of sharia management accounting information reporting to find the value and characteristics of sharia management accounting information. Qualitative research is used in this study. The data in the form of text were analyzed using the reflective method. The analysis uses a quadrant that articulates the objectives of sharia management accounting information reporting with the management hierarchy and the network of value-creating activities. The study found the nature, type, and value of information that should be presented by a sharia management accounting information system.
PENGARUH PROFITABILITAS DAN SOLVABILITAS TERHADAP RETURN SAHAM Abdul Kadir Usri; Mia Oktaviani; Lailatus Sa'adah
Inspirasi Ekonomi : Jurnal Ekonomi Manajemen Vol 5 No 3 (2023): IE : Inspirasi Ekonomi
Publisher : Program Studi Manajemen, Fakultas Ekonomi dan Bisnis, Universitas Timor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32938/ie.v5i3.5463

Abstract

Penelitian ini bertujuan untuk menguji pengaruh profitabilitas dan solvabilitas terhadap return saham pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) periode 2016 – 2019 dan 2022. Jenis penelitian ini merupakan kuantitatif asosiatif dengan hubungan kausal. Populasi penelitian ini sejumlah 12 perusahaan manufaktur sektor industri konsumsi di tahun 2016 hingga 2019 dan 2022. Teknik pengambilan sampel yang digunakan ialah purposive sampling dan teknik analisa data yang digunakan yaitu statistik deskriptif, uji asumsi klasik, regresi linear berganda, dan pengujian hipotesis menggunakan SPSS versi 26. Hasil penelitian ini menunjukkan bahwa profitabilitas dan solvabilitas berpengaruh terhadap return saham.
Co-Authors Hedher Tuakia Lailatus Sa'adah Mia Oktaviani Mohamad Soedarman Pratama, Habib Arizal Putrin Mar’ah Afifah Sonhaji Sonhaji