Pengaruh ukuran perusahaan, likuiditas, profitabilitas, dan leverage terhadap pengungkapan islamic social reporting (studi kasus pada perusahaan yang terdaftar di JII periode 2017-2021

Islamic Social Reporting (ISR) merupakan prosedur pengungkapan sosial perusahaan berdasarkan syariah. Indeks ISR dikembangkan dan ditetapkan sesuai konsep pelaporan dari Accounting and auditing Organization for Islamic Financial Institutions (AAOIFI). Penelitian ini memiliki tujuan untuk mengetahui pengaruh ukuran perusahaan, likuiditas, profitabilitas, dan leverage terhadap pengungkapan Islamic Social Reporting (ISR) pada perusahaan yang terdaftar di Jakarta Islamic Index (JII) periode 2017-2021. Penelitian ini menggunakan pendekatan kuantitatif, dan data yang digunakan dalam penelitian ini adalah data sekunder. Sampel penelitian ini dipilih melalui metode purposive sampling dan diperoleh 10 perusahaan yang memenuhi kriteria penelitian, data dianalisis dengan analisis regresi berganda dengan bantuan aplikasi SPSS 26. Penelitian ini menggunakan uji t untuk mengetahui hubungan variabel independen secara parsial terhadap variabel dependen. Hasil penelitian ini menunjukan bahwa variabel ukuran perusahaan, profitabilitas, dan leverage tidak berpengaruh terhadap pengungkapan Islamic Social Reporting, dan likuiditas berpengaruh signifikan terhadap Islamic Social Reporting

Penentuan Nilai Opsi Jual (Put) Menggunakan Persamaan Black-Scholes Dengan Metode Beda Hingga Skema Implisit

Opsi adalah suatu perjanjian/kontak antar penjual opsi (put) dengan pembeli opsi (call), dimana penjual opsi menjamin adanya hak (bukan ke-wajiban) dari pembeli opsi untuk membeli atau menjual saham tersebut pada waktu dan harga yang telah di tetapkan sebelumnya. Pada buku ini penulis membahas opsi jual (put) dengan tipe Eropa. Karena opsi tersebut tipe Eropa maka yang akan akan dieksekusi adalah pada saat waktu jatuh tempo dan akan dihitung dengan menggunakan model persamaan Black-Scholes, model ini akan di hampiri oleh metode beda hingga skema implisit

The Influence Of Company Size, Liquidity, Profitability, And Leverage On Islamic Social Report Disclosure

Purpose - Determine the influence of company size, liquidity, profitability and leverage on Islamic Social Reporting (ISR) disclosure in companies listed on the Jakarta Islamic Index (JII) for the 2017-2021 period.Method - This study uses a quantitative approach using secondary data. The research sample was selected through purposive sampling method and obtained 10 companies registered in the Jakarta Islamic index.Result - Return on assets has a negative and non-significant impact on the Islamic banks share price in the stock exchanges, the return on equity and price/earnings ratio have a non-significant positive impact on the banks share price, while there is a negative and significant impact between earnings per Share and the banks share price index.Implication - This research becomes information and assessment for companies listed on the JII because information-rich social responsibility reports show the company's commitment to be accepted.Originality - Research on ISR disclosure is still rarely researched, the use of companies listed on the JII is because previous research mostly discussed Islamic banks, while there are still many companies other than Islamic banks. The JII was chosen as the research object because the stock index on JII meets the criteria for the sharia system in the sharia capital market so that it gets attention for Islamic Social Reporting disclosures.

PENGARUH PENGETAHUAN DAN SIKAP KEUANGAN TERHADAP PERILAKU KEUANGAN DIKALANGAN IBU RUMAH TANGGA (Studi di Desa Nijang Kecamatan Unter Iwes)

The purpose of this study was to know the effect of financial attitudes and financial knowledge toward financial behavior in housewives in Nijang village, Unter Iwes Sub-district, Sumbawa district. The data used in this study were primary and secondary data. The populations in this study were all housewives in Nijang village with total of population were 400. The technique used to determine sample was referred to slovin formula. The numbers of samples were 175. The method used to collect data was questionnaire. The data analysis tool used was multiple linear regression. Results of study showed that partially financial attitudes had effect toward financial behavior of housewives in Nijang village, Unter Iwes sub-district, this was based on the t-value>table (4,982>2.053) with significance value of 0.000<0.05, then financial knowledge had effect toward financial behavior of housewives in Nijang village, it was based on the t-value > t-table (2.063>2.053) with significance value of 0.041 < 0.05. Furthermore, simultaneously that financial attitudes and financial knowledge had positive and significant effect toward financial behavior of housewives in Nijang village, Unter Iwes sub-district, it was based on the t-value>t-table (24,808>2,053 , then the coefficient value determination (R2) was 0.297 or 29.7%, thus the percentage of effect of financial attitudes and financial knowledge toward financial behavior of housewives in Nijang village was 29.7% while the remaining of 71.3% was affected by other variables outside of this study

KARAKTERISTIK KESTABILAN LERENG DAERAH JATIGEDE KABUPATEN SUMEDANG, PROVINSI JAWA BARAT BERDASARKAN ANALISIS KINEMATIK

Daerah penelitian secara administratif berada di Kecamatan Jatigede, Kabupaten Sumedang, Provinsi Jawa Barat. Berdasarkan sudut pandang geologi, daerah Jatigede memiliki beberapa permasalahan yang timbul akibat kondisi geologi daerah tersebut yaitu berupa pengaruh keberadaan struktur geologi yang berhubungan dengan stabilitas maupun keruntuhan lereng. Untuk dapat mengidentifikasi tipe keruntuhan lereng batuan, dapat dilakukan analisis kinematik menggunakan metode scanline sampling. Penelitian ini dibagi menjadi 15 lokasi scanline sampling. Pada penelitian, dilakukan juga perhitungan uniaxial compressive strenght (UCS) dan rock quality designation (RQD) pada lereng tumpuan barat Bendungan Jatigede. Hasil analisis kinematik mendapatkan potensi tipe keruntuhan baji pada lereng scanline (SL) 1, 4 – 11 sedangkan pada lereng SL 2 dan 3 tidak memenuhi syarat keruntuhan baji serta didapatkan kualitas massa batuan (RQD) sedang-sangat baik serta penentuan nilai UCS yang menunjukan kekuatan material batuan yang lemah