Browsing by Author "Rachman, Andry Arifian"

Now showing 1 - 5 of 5
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    THE EFFECT OF PROFITABILITY AND DIVIDEND POLICY ON THE PERFORMANCE OF SHARES IN MANUFACTURING COMPANIES ON THE INDONESIA STOCK EXCHANGE (IDX) 2015-2019 PERIOD
    (Solid State Technology Volume: 63 Issue: 4, 2020) Naibaho, Robert Parasian; Kurniawan, Silmi Mazida; Rahmah, Afifah Ainur; Hilmia, Liza; Rachman, Andry Arifian
    This study aims to determine the effect of profitability and dividend policy on stock performance in manufacturing companies on the Indonesia Stock Exchange (IDX) 2015-2019 period. The type of data used is secondary data in the form of annual financial reports for manufacturing companies in the consumer industry sector which are listed on the Indonesia Stock Exchange (IDX). The population in this study were 58 companies, using a purposive sampling method obtained a sample of 17 companies. The data analysis used in this research is panel data regression analysis using the Eviews 9 application. The results show that the variable Return on Equity (ROE) and Dividend Payout Ratio (DPR) simultaneously affect the Stock Return (SR).
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    THE FINANCIAL DISTRESS ANALYSIS: PT. ASURANSI JIWASRAYA (PERSERO) CASE
    (International Journal of Psychosocial Rehabilitation, Vol. 24, Issue 2, 2020) Rachman, Andry Arifian
    This study aims to analyze the financial distress of PT. Asuransi Jiwasraya (Persero). The population in this study the financial statements of PT. Asuransi Jiwasraya (Persero). The sampling technique uses purposive sampling, obtained financial statements in 2010 - 2017 which are currently becoming public attention. The data analysis method uses the Altman Z-Score III model. The analysis shows that companies tend to experience financial distress.
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    IMPLEMENTATION OF PRINCIPLES OF GOOD SCHOOL GOVERNANCE AT SCHOOLS IN WEST JAVA PROVINCE, 2020
    (Solid State Technology Volume: 63 Issue: 3, 2020) Rachman, Andry Arifian
    This study aims to analyze the application of the principles of good school governance. The study used descriptive methods to respond to 76 samples of high school teachers. The results showed that school governance has been implemented well supported by the principles of transparency, accountability, responsibility, autonomy, fairness, participation, effectiveness and efficiency, and consensus orientation. However, the principle of participation and the principle of fairness should get better attention.
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    THE INFLUENCE OF THE IMPLEMENTATION OF THE GOVERNMENT'S INTERNAL CONTROL SYSTEM ON THE QUALITY OF FINANCIAL STATEMENTS AND ITS IMPLICATIONS FOR FINANCIAL ACCOUNTABILITY OF THE REGIONAL GOVERNMENT AT BANDUNG, INDONESIA
    (International Journal of Psychosocial Rehabilitation, Vol.24, Issue 02, 2020) Mulyati, Yati; Christine, Debbie; Arwaty, Dini; Rachman, Andry Arifian
    This research aims to test and analyze of the influence of the Government's Internal Control System on the Quality of Financial Statements and its implications on Financial Accountability of the Regional Government at Bandung, Indonesia. The type of this research is explanatory research. The population in this research is government agencies in Bandung. Data was collected by using interview and questionnaires techniques then the data is analyzed by using path analysis. The results of this research are indicate that: 1) The Government's Internal Control System influences to the quality of financial statements; 2) The Government's Internal Control System and the quality of financial statement influences to the financial accountability of regional governments.
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    TYPES OF SUKUK AND COMPANY PROFITABILITY IN INDONESIA
    (International Journal of Psychosocial Rehabilitation, Vol.24, Issue 02, 2020) Hadi, Dudi Abdul; Rachman, Andry Arifian; Mulyati, Yati; Purnamasari, Dyah; Arwaty, Dini
    The company's ability to generate profits must be high so that the company can continue to run its business. The ability to generate profits is called profitability. Profitability can be increased one of them by adding funds. Sukuk in Indonesia has now become one of the alternative sharia fund withdrawals that are of interest to the company. Sukuk are issued using different contracts. The diversity of the types of contracts that underlie sukuk certainly has different advantages. The diversity of sukuk contract types and their effects on profitability is the research objective to be achieved in this study. The study was conducted with an explanatory method. Data collected for profitability is secondary in the form of Return on Assets (ROA) collected from the financial statements of companies that issue sukuk. While the types of sukuk are also taken from sukuk statistical data published by the Indonesian stock exchange. Data were analyzed using chi square. The results showed that the type of sukuk affects the company and ultimately affects the profitability of the company.