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Financial Determinants of Corporate Value in Indonesia’s Mining Sector: Insights from the Post-COVID Era
Get PDFThis study investigates the influence of liquidity, sales growth, leverage, profitability, and company size on the value of mining companies listed on the Indonesia Stock Exchange (IDX) from 2017 to 2022. The research aims to address the problem of inconsistent findings in the existing literature, particularly within the mining sector, by examining these key financial variables' roles in determining company value. Employing a quantitative approach with descriptive and verifiable methods, the study utilizes secondary data from company annual reports, with a sample of 15 companies selected through purposive sampling, resulting in 90 observations. The analysis is conducted using multiple linear regression. The results reveal that leverage, profitability, and company size significantly influence company value, while liquidity and sales growth do not show a significant impact. These findings highlight the importance of effective leverage management and profitability enhancement in boosting company value, especially in the context of the mining sector, which is prone to external economic fluctuations. The study's implications suggest that company management should prioritize strategies that enhance profitability and manage leverage prudently, while also considering the unique challenges faced by larger companies. The novelty of this research lies in its focus on the post-pandemic period, providing new insights into the relationship between financial factors and company value during an era of economic uncertainty
A Comparative Study Of The Financial Performance Of Islamic And Conventional Banks In Peshawar
Get PDFThe research aimed to assess the financial performance of Islamic and Conventional banks in Peshawar between 2006 and 2014. To facilitate comparison, five Islamic banks were matched with five similarly sized conventional banks. The study revealed that Islamic banks outperformed conventional banks in efficiency, return, and asset quality. However, Islamic banks faced challenges in areas such as advances, investment, liquidity, deposits, and capital, where conventional banks showed better performance. Islamic financial institutions often impose higher spreads and allocate a smaller portion of distributable income to depositors in comparison to conventional banks. To enhance credibility and contribute to Islamic socio-economic goals of fairness and equality, it is important for Islamic banks to prioritize equitable profit distribution to depositors. Additionally, these banks should emphasize the creation of novel products and inventive solutions to cater to client demands, while also bolstering their equity foundation
The Effect of the Day of The Week Effect on the Stock Return of Companies in the Banking Industry Sector on the Indonesia Stock Exchange for the 2022 Period
Get PDFThis research purposes for determining the effect of the Day of The Week Effect on Stock Returns in the Banking Industry Sector Companies on the Indonesia Stock Exchange for the 2022 Period. The variables examined in this study were the Day of the Week Effect and the Stock Return. The population in this study were 43 companies in the banking industry sector listed on the Indonesia Stock Exchange for the period 2022. The sample used in this study were 33 companies with a purposive sampling method. This research uses descriptive statistics and multiple linear regression analysis processed with SPSS 23. The results of this study indicate that the variable day of the week effect on Monday and Wednesday has a significant effect on stock returns. The results of this study also indicate that the day of the week effect variable simultaneously affects stock returns
Fighting Predatory Journals: A Strategic Solution for the Quality and Sustainability of Scientific Publications in Indonesia
Get PDFThe phenomenon of predatory journals seriously threatens the academic ecosystem, especially in Indonesia, where the pressure to "publish or perish" and low academic literacy exacerbate the situation. Predatory journals offer a fast publication process without adequate peer review, thereby lowering the quality of research, hurting the reputation of academics and institutions, and spreading invalid information. Although many global studies have addressed this issue, there are research gaps related to the Indonesian context, especially strategic solutions that consider regulation, literacy, and management of scientific journals. This research aims to identify the impact of predatory journals, outline the challenges for academics and journal managers, and offer strategic solutions based on Agency and Knowledge-Based Theory. The research method used is descriptive-analytical with a qualitative approach based on secondary data from scientific literature. The results show that the main challenges are low academic literacy, pressure to publish, limited access to reputable journals, and financial exploitation. Strategic solutions include education through programs such as “Think, Check, Submit.” Strengthening regulations, using technology to detect predatory journals, and national and international collaboration. The role of journal managers is vital in maintaining the quality of publications through editorial transparency, certification, technological innovation, and the development of the reviewer community. The implications of this study emphasize the importance of collaboration and academic literacy in creating a healthy academic ecosystem. The novelty research lies in integrating Agency and Knowledge-Based theories in the context of predatory journals in Indonesia, offering relevant and applicable strategic solutions to support the sustainability of high-quality scientific publications
Sinergitas UMKM PNM Melalui SDM Potensial Dalam Mencapai Keberlangsungan Bisnis
Get PDFProgram pengabdian kepada masyakarat (PkM) ini berfokus pada sinergitas antara UMKM dan PNM demi mewujudkan keberlangsungan bisnis UMKM melalui potensial sumber daya manusia (SDM) itu sendiri. Strategi manajemen sumber daya manusia yang efektif adalah kuncinya pertumbuhan UMKM yang berkelanjutan dalam lingkungan yang kompetitif dan berubah dengan cepat pada era bisnis, sehingga sangat penting bagi UMKM untuk mengembangkan potensial sumber daya manusia dalam memanfaatkan inovasi, lingkungan, etika, serta tanggung jawab social agar mencapai bisnis berkelanjutan. PNM memiliki peran yang sangat penting dalam meningkatkan keuangan UMKM. Sinergitas ini akan berguna untuk membantu UMKM dalam memperbaiki financial performance dan akses pada modal penjualan/layanan jasa, memelihara kualitas kerja, memperbaiki keputusan pada isu-isu kritis, serta menangani resiko secara lebih efisien dan mengurangi biaya jangka panjang. Kegiatan PkM ini dilakukan melalui kerjasama antara Universitas Mercubuana Jakarta yang bermitra dengan Universitas Islam As-Syafi'iyah, PT. Permodalan Nasional Madani (PNM) dan Kantor Kelurahan Maphar-Jakarta Barat. PT. PNM sebagai solusi peningkatan kesejahteraan melalui akses permodalan, pendampingan dan program peningkatan kapasitas para pelaku usaha UMKM. Kegiatan yang dilakukan yaitu kegiatan sosialisasi, pelatihan, dan pendampingan untuk meningkatkan potensial SDM yang diselenggarakan di Kantor Kelurahan Maphar-Jakarta Barat. Pada pelaksanaan kegiatan ini juga dilakukan post-test untuk peserta sebagai cara mengukur keberhasilan kegiatan
Perkembangan Pegadaian Syariah di Indonesia
Get PDFPermasalahan yang selalu terjadi di Indonesia yaitu permasalahan ekonomi. Masyarakat Indonesia berada pada kondisi dimana masyarakat hanya memiliki harta dalam bentuk tidak tunai sedangkan dalam waktu bersamaan mereka membutuhkan harta dalam bentuk uang tunai. Dalam hal ini lah Pegadaian mengambil peran atas kejadian ini. Artikel ini ditulis untuk mendapatkan informasi mengenai perkembangan pegadaian syariah di Indonesia dengan mengkaji beberapa referensi serta literatur guna mendapatkan materi yang di butuhkan. Hasil penelitian dan penulisan adalah di Indonesia terdapat lembaga pegadaian syariah yang memfasilitasi masyarakatnya dengan layanan gadai syariah. Seiring dengan perkembangan zaman, pegadaian syariah terus mengembangkan usahanya dengan merilis pegadaian syariah digital dalam bentuk aplikasi dan website
Optimizing Corporate Social Resposibility for Enhanced Economic Resilience: An Accounting Perpective
Get PDFEnvironmental CSR plays an urgent role in supporting the economic resilience of coastal communities, where livelihoods are deeply intertwined with natural resources. However, the full potential of CSR in these regions has not yet been optimised due to challenges in both environmental management and financial transparency. Coastal communities remain vulnerable to economic fluctuations, making it essential to understand how CSR initiatives can enhance long-term stability. This paper examines the theoretical model of Environmental CSR and financial transparency, exploring how these factors can strengthen the economic resilience of coastal communities. By integrating environmental conservation efforts with transparent financial reporting, CSR can empower communities to manage their resources sustainably and reduce dependency on external forces.
This study is one of the few addressing CSR's role in coastal regions, particularly in the context of environmental sustainability and financial management. The findings are expected to provide valuable insights for both academic research and practical policy-making, offering a framework for enhancing CSR effectiveness in vulnerable areas. Ultimately, this research aims to contribute to sustainable economic development and community resilience, with a specific focus on coastal regions.
Optimization of Sharia Accounting Information System: Digital Challenges and Solutions in Perguruan Muhammadiyah
Get PDFThis research applies Sharia-based accounting information systems in Muhammadiyah College, Kebayoran Lama Branch. This institution faces challenges in applying sharia accounting principles such as fairness, transparency, and accountability. Accounting information systems that are still manual cause problems in the efficiency and accuracy of financial reporting. This study aims to analyze the implementation of the accounting system, examine the management's commitment to ensuring Sharia compliance, and identify the challenges faced in Sharia-based financial reporting. The research uses a qualitative method with in-depth interviews with administrators and financial staff. The study results show that the manual system is still considered adequate but not optimal, and the understanding of sharia principles is not evenly distributed among staff. The management's commitment is relatively high, but increasing training and technology adoption is necessary to support a more integrated system. This research provides implications for Islamic educational institutions to improve the quality of Islamic financial management through digitalization and more intensive training. The latest of this research lies in the application of Sharia Enterprise Theory (SET) in the context of educational institutions, which is still rarely discussed in the Sharia accounting literature
Literacy of Pension Fund Practice in Indonesia
Get PDFThis article discusses the practice of pension funds in Indonesia, covering historical developments, current challenges, and obstacles arising from government regulations and other social aspects. This article explores the evolution of pension funds, the legal framework that governs their operations, and the socioeconomic factors that influence their growth. Key challenges include regulatory barriers and the need to increase public awareness. This study contributes to the understanding of how pension funds can better serve the elderly population in Indonesia
Media Conglomeration and Worker Commodification: Analyzing the Political Economy of Media Spatialization in Indonesia
Get PDFThe rapid transformation of the media industry, marked by conglomeration and spatialization, raises concerns about the commodification of media workers. This study investigates the practice of media spatialization within PT: Media Nusantara Citra (MNC) and its impact on the commodification of reporters and camera persons. Drawing on Vincent Mosco’s theory of political economy and Foucault’s power relations framework, the study employs a critical case study method. Data were collected through in-depth interviews with key informants and observations, complemented by secondary data. The findings reveal three typologies of spatialization—open, closed, and hidden—and their implications for media workers, including labor, psychological, economic, and capability exploitation. While efficient for the corporation, the integration system has led to excessive workloads, disproportionate wages, and diminished autonomy for media workers. Theoretically, this study enriches the discourse on media political economy by affirming the relevance of spatialization in understanding contemporary media practices and worker commodification. Practically, the findings advocate for strengthening trade unions and regulatory enforcement to safeguard media workers’ rights and promote a more equitable media ecosystem. The study underscores the need for corporate strategies prioritizing employee well-being to mitigate the adverse effects of conglomeration-driven spatialization