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Artie Arditha Rachman
Politeknik Negeri Lampung
Economics, Econometrics & Finance

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Islamic Capital Asset Pricing Model: Sebuah Analisis Perbandingan Igo Febrianto; Artie Arditha Rachman
Jurnal Ilmiah ESAI Vol 10 No 1 (2016)
Publisher : Politeknik Negeri Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25181/esai.v10i1.1348

Abstract

Moslem investors often find dilemma about asset pricing while having investments in stock exchange.   Conventional asset pricing model, such as Capital Asset Pricing Model (CAPM), cannot accommodate the needs for asset pricing which is free from riba and interest as one of the sharia requirements. The aim of the current research is to compare the conventional model with others which are developed by using zakat and inflation as a replacement component for risk free rate in CAPM, called Islamic CAPM. Descriptive analysis result shows that moslem investors could use inflation as a replacement component for risk free rate.  The statistical evidence also shows that the accuracy of this model is similar to the conventional asset pricing model. Keywords: CAPM, Islamic CAPM, zakat, inflation
Analisis Kinerja Saham Pada Pt Astra Agro Lestari Tbk Artie Arditha Rachman
Jurnal Ilmiah ESAI Vol 1 No 1 (2007)
Publisher : Politeknik Negeri Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25181/esai.v1i1.1362

Abstract

There are many indicators in measuring a company’s performance. The two of them are the fundamental analysis and the technical analysis. By using these analyses, this research evaluated the performance of PT Astra Agro Lestari Tbk, as a go public agricultural company listed in Jakarta Stock Exchange. The period used in this case was in 2006. The result showed that this company has a great performance. In the fundamental analysis, its condition of a good finance was shown through the best ratio in debt to equity ratio, return on asset, net profit margin, and operating profit margin. The return on equity was also in a great ratio although it’s still under other company’s ratio. In the other hand, using the technical analysis, its stock’s price fluctuated in a great movement following the composite index, which showed that the company had a positive respond to the market. Meanwhile, its rate of return and risk were in a prospective position. Its rate of return was the highest return in its sub sector and its rate of risk was the lowest one. Based on the result from this research, investors should not hesitate in having investment in PT Astra Agro Lestari Tbk., because this company is prospective enough as one of the stock investment choices. Kata Kunci: pengembalian, risiko, saham
Kinerja Keuangan Bank Syariah sebagai Implikasi atas Konsentrasi Kepemilikan Dian Nirmala Dewi; Artie Arditha Rachman; Endang Asliana
Jurnal Ilmiah ESAI Vol 15 No 2 (2021)
Publisher : Politeknik Negeri Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25181/esai.v15i2.2404

Abstract

This study aims to examine the effect of ownership concentration and type of share ownership on the financial performance of Islamic banks in Indonesia. The sample used is Islamic commercial banks recorded in Indonesian Islamic Banking Statistics, with a study period of five years, from 2014 to 2018. Regression testing involves financial performance (ROA, ROE, and NPL) as the dependent variable; ownership concentration (K) and ownership type (INST, GOV, FAM and FOR) as independent variables; and some control variables, such as CAR, size, leverage, and company age. Data collected shows that all of Islamic Banks in Indonesia have concentrated ownership, therefore that factor should be omitted from independent variables. Based on hypothesis testing, we find that financial performance of Islamic Banks in Indonesia are not influenced by it’s ownership type.
Pengaruh Pengetahuan Perpajakan, Kondisi Keuangan dan Lingkungan terhadap Kepatuhan Wajib Pajak UMKM: (Studi Kasus UMKM di Kota Bandar Lampung) Agung Riskillah; Irawan Irawan; Artie Arditha Rachman
Jurnal Ilmiah ESAI Vol 16 No 1 (2022)
Publisher : Politeknik Negeri Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25181/esai.v16i1.2407

Abstract

The purpose of this study was to determine the effects of taxation knowledge, financial condition, and environment on UMKM taxpayers’ compliance. The research method used was quantitative method. The population in this study were UMKM practitioners in Bandar Lampung City with a total sample of 100 respondents. The data collection technique used was a questionnaire using a Likert instrument measuring scale. The data analysis technique used was Multiple Linear Regression. The results of the study partially shows that there is a positive influence of taxation knowledge and environment variables on UMKM taxpayers’ compliance in Bandar Lampung City, while the financial condition variable does not affect UMKM taxpayers’ compliance in Bandar Lampung City, while simultaneously taxation knowledge, financial conditions, and the environment have positive effects on UMKM taxpayers’ compliance in Bandar Lampung City.
Co-Authors Agung Riskillah Dian Nirmala Dewi Endang Asliana Igo Febrianto Irawan Irawan