Rumah Jurnal Institut Pesantren KH. Abdul Chalim
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Textual Analysis of Annual Reports and Company Performance in a Market Perspective
Get PDFThis research looks at the connection between a company's financial success and the tone it uses in its annual reports, specifically how an optimistic tone in the MD&A affects the market reaction. Included in the sample are 25 non-financial firms that were listed on IDX30 between 2020-2024. Natural Language Processing (NLP) text mining methods and panel data regression with an event study methodology were used to perform the investigation. The findings provide credence to signalling theory and market efficiency by demonstrating that an optimistic tone significantly impacts Cumulative Abnormal Return (CAR). Companies that have done well financially (high ROE) also have a tendency to sound more hopeful, which is consistent with agency theory. These results prove that annual report narratives are more than just filler; they are powerful instruments of strategic communication that shape how the market perceives a company. Credible and informative narrative disclosures are needed in financial reports, according to this research, which adds to the literature on developing markets
Legal Certainty of Grondkaart as Proof of Control of PT. Kereta Api Indonesia (PERSERO) in the Implementation of Land Registration
Get PDFGrondkaart is administrative evidence that records the ownership of railway land in the past. However, the unclear legal status of Grondkaart has given rise to various conflicts that often end up in court. There is legal uncertainty regarding land rights in the form of overlapping other rights issued above Grondkaart or land rights that are only based on Grondkaart itself. Critical evaluation of existing regulations and identification of problems from previous case studies will provide a strong foundation for formulating recommendations for improvement and refinement of the concept in order to ensure legal certainty. The research method used is normative legal research, namely, research on legislation, court decisions, and legal doctrines to understand positive law and resolve legal issues. The results of this study indicate that the Grondkaart has a strategic function as initial evidence of land ownership by PT. KAI (Persero), but its legal certainty will only be realized if the registration or conversion process of rights has been carried out in accordance with the provisions of laws and regulations. The Grondkaart cannot be used as the only legitimate basis for proving ownership in the land registration system in Indonesia. In order to maximize the transitional function of the Grondkaart as a basis for temporary recognition, the government needs to issue a policy that clearly explains its legal status within the framework of rights conversion. This can be done through the technical guidelines of the Ministry of ATR/BPN, which regulate the procedure for integrating historical documents into the national land registration system. Efforts are also needed to increase factual verification of physical control in the field, including the involvement of the community and interested parties. Thus, proof based on the Grondkaart becomes more objective, transparent, and in accordance with the precautionary principle in the national land registration system
The Influence of Corporate Governance, Financial Performance, and Financial Statement Quality on Company Value in the Manufacturing Sector in Indonesia (Empirical Study on Food and Beverage Companies Listed on the IDX for the Period 2022–2024)
Get PDFA study on the influence of corporate governance, financial performance, and the quality of financial statements on the value of the company. This research is included in the category of quantitative research. The population that is the object of the study is manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2022-2024 period. The sampling method used is purposive sampling, which is sampling with specific considerations. The variables studied include governance, financial performance, and quality of financial statements as variable X and company value as variable Y. The analysis tool used in this study is SPSS. The findings of this study show that corporate governance, financial performance, and the quality of financial statements have a partial and simultaneous positive and significant influence on the value of the company, in food and beverage sub-sector companies listed on the Indonesia Stock Exchange during the 2022-2024 period
The Influence of Brand Image, Brand Trust, and Lifestyle on Purchasing Decisions of Azarine Sunscreen Products in Mojokerto
Get PDFThis study aims to examine the influence of brand image, brand trust, and lifestyle on consumers’ purchase decisions of Azarine Sunscreen products in Mojokerto. A recent overclaim controversy surrounding Azarine raised public concerns about the accuracy of product information, prompting the need to reassess consumer perceptions and decision-making processes. Using a quantitative approach, data were collected from 96 respondents through an online Likert-scale questionnaire and analyzed with Partial Least Squares Structural Equation Modeling (PLS-SEM) via SmartPLS. The study reveals that brand image, brand trust, and lifestyle all have positive effects on purchase decisions. The findings emphasize the importance of cultivating a trustworthy and emotionally resonant brand while aligning marketing strategies with consumers’ lifestyles to foster long-term brand engagement in the skincare industry
The Effect of Profitability and Solvency on Stock Prices (Study on Property and Real Estate Companies Listed on the Indonesia Stock Exchange in 2019-2023)
Get PDFStock price is a key indicator that reflects a company's performance and serves as an essential factor for investors in making investment decisions. This study aims to examine the partial and simultaneous influence of profitability ratios and solvency ratios on stock prices of property and real estate sector companies listed on the Indonesia Stock Exchange (IDX) during the 2019-2023 period. Profitability ratio related to investment are measured using Return on Equity (ROE), while solvency ratio is measured using Debt to Equity Ratio (DER). The population in this study consists of all property and real estate sector companies listed on the IDX during the 2019-2023 period. The sample includes 31 companies over a five-year period, selected using the purposive sampling method. The analysis method applied is panel data regression. The results of this study are expected to provide valuable insights for investors, companies, and academics in understanding the factors affecting stock prices in the property and real estate sector
The Influence of Brand Preference, Perceived Quality, and Brand Trust on Repurchase Intention (A Study on Somethinc Product Users in Surabaya)
Get PDFThe phenomenon of increasing consumer interest in local skincare products, along with the importance of understanding the variables influencing repurchase intention, has become increasingly relevant. Therefore, this study aims to examine the effect of brand preference, perceived quality, and brand trust on repurchase intention among users of Somethinc products in Surabaya. This research employed a quantitative approach, with data collected through questionnaires distributed to 150 respondents. The questionnaire was developed using a likert scale, and the data were analyzed through multiple linear regression. The results of the study reveal that: (1) Brand preference, perceived quality, and brand trust together have a significant influence on the repurchase intention of Somethinc products in Surabaya; (2) Brand preference has a positive and significant partial influence on repurchase intention; (3) Perceived quality has a positive and significant partial influence on repurchase intention; and (4) Brand trust has a positive and significant partial influence on the repurchase intention of Somethinc products in Surabaya
The Influence of Transformational Leadership on Task Performance and Organizational Citizenship Behaviors: The Mediation Role of Work Engagement and Organizational Identification (Case Study on the Secretariat General of the Ministry of Finance of the Rep
Get PDFThis study aims to determine the direct influence of transformational leadership on task performance and organizational citizenship behaviors and through the mediation role of work engagement and organizational identification. Data were collected through questionnaires and analyzed using Structural Equation Modeling. A total of 367 employees of the Ministry of Finance Secretariat General participated as research samples. The results of this study indicate that transformational leadership has an indirect effect on organizational citizenship behaviors through work engagement and organizational identification, and on task performance through work engagement although only partial mediation. However, transformational leadership does not have an indirect effect on task performance through organizational identification, so that organizational identification does not mediate the effect of transformational leadership on task performance. This study also shows that transformational leadership has a direct influence on task performance and organizational citizenship behaviors of employees of the Ministry of Finance Secretariat General, especially related to concern for the image of the organization. Therefore, organizations need to encourage technical-level leaders (echelon IV) to always demonstrate the characteristics of a transformational leader so that employees below them are increasingly motivated to defend the agency when other agencies criticize it, show pride when representing the agency in public, and express loyalty to the organization
The Dynamics of Tobacco Commodity Governance on Farmer Welfare and Economic Resilience in the Temanggung Region
Get PDFTobacco commodity management remains a serious issue, particularly in production centers such as Temanggung Regency. This study aims to examine in depth the dynamics of tobacco commodity management in Temanggung Regency and its implications for farmer welfare and regional economic resilience. This study employs a qualitative descriptive approach using literature review methods. The findings reveal that the tobacco trade is dominated by middlemen and factories, leaving farmers in the weakest position. The practice of high-interest debt, known as the nglimolasi system, structurally binds farmers and strips them of control over prices. Conversely, the increase in tobacco excise taxes in 2024, which generated national revenue of Rp216.9 trillion, did not provide protection for farmers. Meanwhile, the allocation of Rp16 billion from the DBHCHT in Temanggung was primarily absorbed by physical programs rather than capacity-building initiatives for farmers. The tobacco industry plays a crucial role in Temanggung's economy, contributing 22.47% to the regional GDP. The vulnerability of this industry directly impacts the region's economic resilience, with social and economic pressures intensifying as farmers' well-being declines
The Effectiveness of the Utilization and Distribution of Productive and Consumptive Zakat in the 5 Programs of BAZNAS Batam City (A Case Study of BAZNAS Batam City)
Get PDFThis research investigates the effectiveness of the utilization and distribution of zakat across five key programs of BAZNAS Batam City: Batam Makmur, Batam Cerdas, Batam Sehat, Batam Taqwa, and Batam Peduli. The study employs several analytical tools, including the Allocation to Collection Ratio (ACR), Fishbone Diagram, and the CIBEST Model. Findings reveal that the Batam Makmur program has the lowest distribution rate at 7% when compared to the other programs. Based on ACR analysis, BAZNAS Batam City falls within the effective category, although the distribution of productive zakat remains suboptimal. The Fishbone Diagram highlights critical challenges, particularly related to human resources and the educational level of mustahik. Furthermore, the CIBEST Model indicates that zakat distribution contributes positively to the material and spiritual well-being of mustahik. The study suggests enhancing mustahik education and adopting digital zakat distribution systems as key strategic improvements
How Knowledge Sharing and Human Resource Management Affect How Well Employees Do Their Jobs
Get PDFThis research explores how human resource management (HRM) and knowledge sharing affect employee performance in the Kurdistan Region. The literature review discusses the importance of HRM and Knowledge sharing for organizations and companies and their effects on employee performance. An investigation studied how HRM and knowledge sharing affect employee performance. A questionnaire was used to collect demographic data and assess the correlation between the two factors. The research methodology includes a quantitative approach with a survey of employees working in governmental and non-governmental organizations and companies. A total of 210 responses were collected through the questionnaire. We analyzed data using SPSS software to enhance HRM practices and promote knowledge sharing among employees, which resulted in improved performance. Using SPSS software, data was analyzed to improve HRM practices and encourage knowledge sharing among employees, ultimately leading to better performance.Penelitian ini mengeksplorasi bagaimana manajemen sumber daya manusia (SDM) dan berbagi pengetahuan memengaruhi kinerja karyawan di Wilayah Kurdistan. Tinjauan pustaka membahas pentingnya SDM dan berbagi pengetahuan bagi organisasi dan perusahaan serta pengaruhnya terhadap kinerja karyawan. Sebuah investigasi mempelajari bagaimana SDM dan berbagi pengetahuan memengaruhi kinerja karyawan. Kuesioner digunakan untuk mengumpulkan data demografi dan menilai korelasi antara kedua faktor tersebut. Metodologi penelitian mencakup pendekatan kuantitatif dengan survei terhadap karyawan yang bekerja di organisasi dan perusahaan pemerintah dan non-pemerintah. Sebanyak 210 tanggapan dikumpulkan melalui kuesioner. Kami menganalisis data menggunakan perangkat lunak SPSS untuk meningkatkan praktik SDM dan mendorong berbagi pengetahuan di antara karyawan, yang menghasilkan peningkatan kinerja. Dengan menggunakan perangkat lunak SPSS, data dianalisis untuk meningkatkan praktik SDM dan mendorong berbagi pengetahuan di antara karyawan, yang pada akhirnya mengarah pada kinerja yang lebih baik