PENGARUH FLUKTUASI BAHAN BAKAR MINYAK INDONESIA DAN NILAI TUKAR RUPIAH TERHADAP PERGERAKAN HARGA SAHAM DENGAN INFLASI SEBAGAI VARIABEL INTERVENING PADA PERUSAAN TRANSPORTASI DI BEI TAHUN 2017-2022

Tujuan pada penelitian ini adalah untuk menguji model inflasi sebagai variabel Intervening apakah sesuai dengan fenomena permasalahan atas kenaikan harga bahan bakar minyak Indonesia dan untuk menguji seberapa pengaruh Fluktuasi Bahan Bakar Minyak Indonesia dan Nilai Tukar Rupiah terhadap Pergerakan Harga Saham dengan Inflasi sebagai Variabel Intervening pada Perusahaan Transportasi di BEI Tahun 2017-2022. Metode pada penelitian ini adalah penelitian kuantitatif, jenis data yang digunakan pada penelitian ini adalah data sekunder. Data yang digunakan dalam penelitian ini meliputi daftar pergerakan harga saham Perusahaan sub Sektor Transportasi, harga bahan bakar minyak dan inflasi yang dipublikasikan periode tahun 2017 sampai dengan tahun 2022. Populasi pada penelitian ini adalah perusahaan Sub Sektor Transportasi yang terdaftar di Bursa Efek Indonesia Tahun 2017-2022 yang berjumlah 23 Perusahaan. Jumlah sampel sebanyak 12 perusahaan selama periode 2017-2022. Pada penelitian ini menggunakan metode penelitian model data runtun waktu (Time series). Hasil penelitian ini menunjukkan Fluktuasi Bahan Bakar Minyak Indonesia tidak berpengaruh terhadap Pergerakan Harga Saham, Nilai Tukar Rupiah tidak berpengaruh terhadap Pergerakan Harga Saham, Fluktuasi Bahan Bakar Minyak Indonesia berpengaruh signifikan terhadap Inflasi, Nilai Tukar Rupiah berpengaruh negatif terhadap Inflasi pada perusahaan, Inflasi tidak berpengaruh terhadap Pergerakan Harga Saham, Inflasi secara tidak langsung tidak dapat mempengaruhi Fluktuasi Harga Bahan Bakar Minyak terhadap Pergerakan Harga Saham dan Inflasi secara tidak langsung dapat mempengaruhi Nilai Tukar Rupiah terhadap Pergerakan Harga Saham pada perusahaan sub sektor Transportasi Tahun 2017-2022

PERFORMANCE OF SHARI’A BANKING IN INDONESIA BEFORE AND DURING THE COVID 19 PANDEMIC: ISLAMICITY PERFORMANCE INDEX APPROACH

This research aims to determine the performance of Islamic banks using the Islamicity Performance Index approach before and during the Covid-19 pandemic. The method used in this research is a quantitative descriptive method. The object of this research is all sharia commercial banks in Indonesia. The data for this research comes from the financial reports of Islamic commercial banks for the period 2018 - 2021. The research results show that in the profit sharing ratio before and during the pandemic, only Bank Muamalat Indonesia received a fairly good title with a percentage below 30%. The results of the zakat performance ratio show that all banks still have a bad reputation in pandemic conditions and during the pandemic. For equitable distribution ratio, only Bank Jabar Banten Syariah received a fairly good title from qard and donations, and from the labor load of Bank Muamalat, Aceh Syariah and Bukopin Syariah which was able to survive with IPI standards, while in terms of net profit only Bank Mega Syariah was able to survived the pandemic with a percentage of more than 35%. For Islamic investment vs non-Islamic investment, the entire sample of Islamic commercial banks received a very good rating. And for Islamic income vs non-Islamic income, all banks in the sample received a very good titl

THE EFFECT OF COMPETENCE AND CONFIDENCE ON THE PERFORMANCE OF ACTIVITIES TECHNICAL IMPLEMENTING OFFICERS (PPTK) WITH MOTIVATION AS INTERVENING VARIABLES IN GOVERNMENT BINTAN REGENCY

This study aims to determine the Influence of Employee Competence and Confidence Against the Performance of Officials of Technical Activities (PPTK) With Motivation Employees as Intervening Variables partially or simultaneously in the Government of Bintan Regency. Population in this research is All ASN which become PPTK amounted to 329 employees. In this study the authors narrowed the population of the total number of PPTK to 181 ASN.The results of this study can be concluded Competence directly affects positively and significantly to Performance of PPTK. Self Confidence and Motivation have a direct and positive direct effect on PPTK Performance. Competence and Self Confidence have a direct and positive direct effect on Motivation. Competence has a significant effect on PPTK Performance not through Motivation. Or in other words Motivation is not an intervening variable between Competence with PPTK Performance. This shows that the actual influence between Competence on PPTK Performance is direct influence. Confidence has a significant effect on PPTK Performance not through Motivation. Or in other words Motivation is not an intervening variable between Confidence with Performance PPTK. This shows that the actual influence between confidence on the performance of PPTK is a direct influence

Corporate Governance , Characteristics on Dividend Policy: Evidence From Indonesia

This research aims to explore the instability of the dividend distribution policy of listed companies on the Indonesian stock exchange. Researchers use several main variables as indicators to measure their impact on dividend policy. The samples used are 75 manufacturing companies. Data analysis technology uses descriptive statistical analysis and E Views 6. 0 as data processing tools. The results of this study show that the audit committee has a negative and insignificant influence on dividend policy. At the same time, independent committees, public interest, company size and profitability have a positive and significant impact on dividend policy

Book-Tax Differences and Profit Growth: Evidence from Indonesia

This study aims to examine the effect of permanent and temporary differences as well as book-tax differences on profit growth in property and real estate firms listed on the Indonesia Stock Exchange (IDX). Permanent differences refer to the differences between taxable income and accounting income that cannot be reversed in the future, while temporary differences are the differences that will reverse over time. The study focused on the sub-sector of property and real estate, which was selected because these companies are considered high-risk and often adopt strategies to legally minimize their tax burden in order to maximize profits.. Purposive sampling was used to select a sample of 12 property and real estate firms that consistently published audited financial statements in Indonesian Rupiah from 2018 to 2021 and did not undergo delisting from the IDX during that period. The results of the analysis reveal that profit growth is positively and significantly influenced by both permanent and temporary differences. However, there was no significant impact observed from book-tax differences. These findings may provide insights for policymakers and investors in the property and real estate sector

PENERAPAN PENGELOLAAN KEUANGAN KELUARGA DI DESA SEBONG PEREH

Pengelolaan keuangan sangat penting dalam menumbuhkan ekonomi keluarga. Pengelolaan keuangan keluarga adalah cara mengatur keuangan keluarga dengan teratur dan cermat melalui tahap perencanaan, dan pelaksanaan. Keterampilan pengelolaan keuangan sangat penting bagi setiap keluarga, karena cukup tidaknya penghasilan keluarga tergantung pada bagaimana cara mengatur ekonomi keluarga. Kurangnya pemahaman menyebabkan kegagalan dalam mengelola uang untuk dimanfaatkan dengan baik. Selanjutnya, sikap keluarga terhadap uang juga dapat mempengaruhi pengelolaan uang itu sendiri. Oleh karena itu, diperlukan pengetahuan yang cukup dan sikap pada uang yang bijaksana dalam pengelolaan keuangan agar memiliki perilaku manajemen keuangan yang bertanggung jawab. Pengabdian Masyarakat ini bertujuan untuk menguji penerapan perilaku pengelolaan keuangan keluarga di Desa Sebong Pereh. Pengabdian Masyarakat ini menggunakan observasi yang sampelnya terdiri dari 40 orangtua beserta siswa/i SD Negeri 002 Sebong Pereh sebagai responden. Metode pengambilan sampel yang digunakan adalah purposive sampling yang ditujukan kepada siswa/i SDN 002 Sebong Pereh beserta keluarga. Hasil Pengabdian Masyarakat menunjukkan bahwa literasi keuangan keluarga beserta siswa/i SDN 002 Sebong Pereh memiliki pengaruh yang signifikan terhadap perilaku pengelolaan keuangan

PENANAMAN JIWA NASIONALISME SEJAK DINI MELALUI SEMANGAT PANCASILA DI SEKOLAH INDONESIA KUALA LUMPUR

Jiwa nasionalisme sangat perlu ditanamkan sejak dini sebagai upaya perwujudan rasa cinta masyarakat terhadap tanah air. Permasalahan utama pendidikan di luar negeri adalah terjadinya gempuran budaya dan tantangan globalisasi yang tidak terelakkan. Mengatasi permasalahan tersebut perlu dilakukan sosialisasi untuk meningkatkan jiwa nasionalisme salah satunya melalui semangat pancasila. Sosialisasi ini diharapkan memberikan kontribusi pada siswa/i untuk lebih memiliki semangat nasionalisme sehingga bangga sebagai bangsa Indonesia dan berjiwa pancasila. Metode pelaksanaan pengabdian dilakukan dengan melakukan sosialisasi nilai-nilai pancasila dan implementasinya dalam kehidupan sehari-hari dan evaluasi hasil sosialisasi. Hasil sosialisasi ini didapatkan hasil sebelum dan sesudah sosialisasi. Pada aspek nilai pancasila terjadi peningkatan pemahaman dari rata-rata 81% menjadi rata-rata 98%, sedangkan aspek impelentasi pancasila terjadi peningkatan pemahaman dari rata-rata 84% menjadi rata-rata 94%

THE EFFECT OF FINANCIAL TECHNOLOGY (FINTECH) ON INCLUSIVE FINANCIAL DEVELOPMENT ON MSMEs

Micro, Small and Medium Enterprises (MSMEs) have considerable potential in the development of the Indonesian economy. However, there are still some problems faced by MSMEs, one of which is the problem of capital. With the presence of financial technology companies, it is expected to provide easy services for MSME actors in providing solutions to capital problems and financial transactions. One example of a program to expand access to finance in Indonesia that can provide solutions to various factors that cause low levels of financial literacy is Financial Inclusion. The purpose of this study was to determine the relationship between financial technology and the development of financial inclusion in Micro, Small and Medium Enterprises (MSMEs). The results of the study can be concluded that there is a relationship between financial technology and financial inclusion. This is evidenced from the results of the partial test which shows the contribution of the influence given is 43.9%, while the remaining 56.1% is influenced by other variables. Keywords: Financial Technology, Financial Inclusio

Hexagon Model: Financial Statement Fraud (Evidence Indonesian Health Company)

This research aims to determine the effect of the fraud hexagon model on financial statement fraud in healthcare companies listed on the Indonesia Stock Exchange for the 2019-2022 period. This research used a sample of 16 companies using a sampling technique, namely purposive sampling. The method used in this research is a quantitative descriptive method. The object of this research is a healthcare company listed on the Indonesian Stock Exchange. Data collection techniques were carried out using documentation and literature study methods. The results of this research are based on the results of the t-test or partial test which shows that pressure, capability, and rationalization affects fraudulent financial statements. Opportunity, arrogance, and collusion do not affect financial statement fraud. The results of the f test or simultaneous test show that pressure, capability, opportunity, rationalization, arrogance, and collusion together simultaneously influence financial statement fraud. It can be concluded that the results of the coefficient of determination test with a McFadden R-squared value of 0.2313, which means that the variables pressure, capability, opportunity, rationalization, arrogance, and collusion influence financial statement fraud by 23.13% while the remaining 76.87% is influenced by other external variables from the research studied.   ABSTRAK Penelitian ini bertujuan untuk mengetahui pengaruh Fraud hexagon model terhadap Financial Statement Fraud pada perusahaan health care yang terdaftar di Bursa Efek Indonesia periode 2019-2022. Penelitian ini menggunakan sampel sebanyak 16 perusahaan dengan menggunakan teknik pengambilan sampel yaitu purposive sampling. Metode yang digunakan dalam penelitian ini adalah metode deskriptif kuantitatif. Objek penelitian ini adalah perusahaan jasa kesehatan yang terdaftar di Bursa Efek Indonesia. Teknik pengumpulan data dilakukan dengan metode dokumentasi dan studi literatur. Hasil penelitian ini berdasarkan hasil uji t atau uji parsial yang menunjukkan bahwa tekanan, kapabilitas, dan rasionalisasi berpengaruh terhadap kecurangan laporan keuangan. Peluang, arogansi, dan kolusi tidak berpengaruh terhadap kecurangan laporan keuangan. Hasil uji f atau uji simultan menunjukkan bahwa tekanan, kapabilitas, peluang, rasionalisasi, arogansi, dan kolusi secara bersama-sama berpengaruh terhadap kecurangan laporan keuangan. Dapat disimpulkan bahwa hasil uji koefisien determinasi dengan nilai McFadden R-squared sebesar 0,2313 yang berarti variabel tekanan, kapabilitas, peluang, rasionalisasi, arogansi, dan kolusi mempengaruhi kecurangan laporan keuangan sebesar 23,13% sedangkan sisanya 76,87% dipengaruhi oleh variabel eksternal lain dari penelitian yang diteliti. Kata kunci: Fraud, Fraud Hexagon Model, Financial Statement Frau

EKSISTENSI UANG KETON SEBAGAI ALAT TUKAR BELANJA PADA PASAR WARISAN PULAU PENYENGAT

Tourism is a manifestation of the symptoms of human instincts long ago, namely the desire to travel. This is also the reason for Penyengat Island to continue to develop its tourist attraction because it is an amazing place and keeps a combination of tourism between history, spectacular nature and cultural arts that are so compelling. At present, Penyengat Island has a new tourist destination, the heritage market which is the second year this destination has been established. One of the uniqueness of the inheritance market is the existence of transactions using ketone money which was used as a medium of exchange for shopping during the Malay kingdom. Visitors can exchange rupiah for Ketone money to buy food, goods or souvenirs. The purpose of this research is to find out how ketone money can be used as a shopping transaction tool. With the service method in the form of approaches and outreach to the public and visitors to the island of Penyengat. Stinging Legacy Exploration Activities are carried out in a day with a total of 400 participants. The expected outcome of this activity is that the local community and visitors of the stinging island can understand how to shop or trade using ketone mone