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41,520 articles from 397 journals · 1,447 citations tracked

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Analytics

Nur Azizah Listiawati; Ivo Rolanda; Berlian Karlina

Proceeding of the International Conference on Economics, Accounting, and Taxation 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to analyze the impact of Total Asset Turnover, Debt to Equity Ratio, Return on Equity, and Sales Growth on the Price to Book Value of the Property and Real Estate sub-sector listed on the Indonesia Stock Exchange (IDX) for the 2018–2022 period. This research is a quantitative study using purposive sampling to determine the sample, resulting in 50 companies out of 84. The analytical model employed is multiple linear regression. The results of this study indicate that Total Asset Turnover, Debt to Equity Ratio, and Sales Growth have a significant positive effect on Price to Book Value, while Return on Equity has no effect on Price to Book Value.

Faisal Riza Rahman; Eldes Willy Filatrovi

Proceeding of the International Conference on Economics, Accounting, and Taxation 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study investigates the role of profit-based tangible assets and sales growth (ProTAPP) in enhancing the relationship between market ratios and financing decisions in property and real estate companies across Southeast Asia from 2019-2023. Using agency theory, pecking order theory, and trade-off theory, the research examines how EPS, TATO, and CR influence DER, with ProTAPP serving as a mediating variable. The analysis, based on panel data from ASEAN countries including Indonesia, Malaysia, Thailand, and Singapore, aims to provide practical insights for investors, corporate managers, and policymakers in optimizing financing strategies within the property and real estate sector. The study emphasizes the significance of tangible assets and sales growth dynamics in financial decision-making for achieving an optimal capital structure. Findings reveal that ProTAPP significantly mediates the relationship between EPS, TATO, CR, and DER in Southeast Asian property and real estate firms. The impact of these independent variables on DER through ProTAPP varies by country, reflecting specific market dynamics and company strategies. These results offer valuable guidance for developing more effective financing strategies in the sector.

Tamara Wita Batubara; Rangga Abetnego Simaremare; Landong Sihombing; Veronika Tumangger

Sukacita : Jurnal Pendidikan Iman Kristen 2024 Asosiasi Riset Ilmu Pendidikan Agama dan Filsafat Indonesia

The crusades are a part of history that has been passed through in religious life. For reasons of fighting over religious property rights and there are hidden reasons, namely political and economic. This research uses qualitative methods with library research by collecting various sources, data, and also trusted internet sources. This writing aims to find out the impact of the crusades on Islam and Christianity.  

Fikra Terisha Azzikra

CiDEA Journal 2024 Universitas 17 Agustus 1945 Semarang

This research aims to optimize cross-cultural property marketing through the implementation of Integrated Marketing Communication (IMC) and competency training for the sales team at Central Group, one of the leading property developers in Batam. The main challenges faced by the company are the lack of cross-cultural communication skills in the sales team and a marketing strategy that is not yet fully integrated. Therefore, this program is designed to increase marketing effectiveness while strengthening brand image in the multicultural market. This research uses a descriptive-analytical method by collecting data through observation, interviews and documentation analysis. Research stages include planning, implementing training, implementing IMC strategies, monitoring and evaluation. The IMC strategy is implemented through various channels, including social media, paid advertising, traditional media, as well as organizing events such as the Central Property Festival. The research results show significant improvements in marketing strategy coordination, sales team skills, and synergy between the company and the local community. Apart from that, the implementation of IMC has been proven to be able to increase company brand awareness and support the growth of property sales in domestic and international markets. This research makes a practical and academic contribution by offering an integrated marketing strategy model that can be replicated in other property industry contexts. 

Aulia Rahmah Dwiyanti; Zenita Delia Reviska; Salzabilla Cinta Aurellya

Jurnal Hukum, Pendidikan dan Sosial Humaniora 2024 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

Every human being will experience death, and will leave his property to his heirs. Indonesia adheres to three inheritance law systems, namely Islamic inheritance law, customary inheritance law, and western inheritance law (Burgerlijk Watboek). Customary inheritance law is a hereditary belief that regulates the distribution of wealth, both material and immaterial, to heirs. Toraja society adheres to a patrilineal system in its customary inheritance law, where inheritance rights are inherited through the male lineage. The Toraja traditional inheritance system has two main concepts, namely pa'tallang and pa'rinding. Pa'tallang Refers to the process of dividing inherited assets based on sacrifices made by the heirs during the testator's lifetime. The greater the sacrifice made, the greater the inheritance rights obtained. Meanwhile, pa'rinding is related to animal sacrifice during death ceremonies, which is also a determining factor in the distribution of inheritance. The results of the research show that adopted children who are recognized by custom can receive almost the same inheritance as their biological children, especially if the deceased person does not have biological children. In addition, biological children who do not participate in this ceremony may face serious consequences in terms of their inheritance rights, which can lead to reduced rights or even loss of inheritance rights altogether.  

Nadia Faizah Putri Devina; Era Titis Cahya Rani; Alanda Aldora Lamandiri

Desentralisasi : Jurnal Hukum, Kebijakan Publik, dan Pemerintahan 2024 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

Inheritance law in Indonesia has three directions, namely customary law, civil law and Islamic law. This journal article discusses one of the inheritance laws, namely customary inheritance law. The writing of this journal article aims to examine how the protection and process of obtaining inheritance rights for women in Balinese Hindu customary society, which adheres to the patrilineal system. The research method used is a normative legal research method with two approaches, namely a statutory approach and a conceptual approach. Data collection uses doctrinal which is by examining, analyzing and identifying knowledge contained in reading sources in the form of reference books, journals or previous research as research support. Based on the results of the study, it shows that under customary inheritance law, women are generally not entitled to inherit property, but only enjoy the inheritance of parents or husbands. However, they can obtain inheritance rights through grants, marital gifts (jiwa dana), or changing their status to male (sentana rajeg).

Nany Amellia Nurfadiah; Ansori Ansori

Referendum : Jurnal Hukum Perdata dan Pidana 2024 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

This research aims to analyze the legal aspects contained in loan-to-use agreements related to the use of regional property, especially land and buildings. In addition, this research aims to evaluate the implementation of Minister of Home Affairs Regulation (Permendagri) number 19 of 2016 concerning Guidelines for Management of Regional Property which has undergone changes through Home Affairs Government Regulation number 7 of 2024 concerning Amendments to Permendagri number 19 of 2016 concerning Property Management Regionally Owned. Furthermore, this research also aims to identify the terms and conditions governing the use of regional property in the Borrow-Use Agreement for regional assets in the form of land and buildings proposed by the Indonesian National Sports Committee, Sumenep Regency. The method used in this research is a qualitative research method with a focus on empirical legal research. The research results indicate that the Indonesian National Sports Committee is not included in the legal subjects regulated by the Borrow-Use Agreement for Regional Property. This is due to the character of KONI which is a non-governmental organization. In practice, KONI cannot implement loan-to-use agreements on regional assets; However, KONI still has the opportunity to enter into an agreement to utilize other regional assets.

Veronika Nato Kolin; Teresia Noiman Derung

Nubuat : Jurnal Pendidikan Agama Kristen dan Katolik 2024 Asosiasi Riset Ilmu Pendidikan Agama dan Filsafat Indonesia

This research aims to analyze the relationship between private property rights and social solidarity as reflected in the encyclical Quadragesimo Anno published by Pope Pius, The method used in this research is qualitative analysis of the text Quadragesimo Anno, highlighting Pope Pius XI's thoughts on the role of property rights in promoting social welfare. The findings of this research emphasize the importance of social solidarity and the moral obligation of property owners to share for the common good. The implication of this research is the importance of applying principles in the contemporary economic system to reduce social inequality and improve the welfare of society as a whole  

Eka Yuni Hartati; Mulya Jayanti Putri; Mardhiyah Hayati

Jurnal Ekonomi dan Keuangan Islam 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Integration between Islamic economy and green economy in the context of sustainable development. In this modern era, environmental challenges are increasingly pressing, and a holistic approach is needed to overcome these problems. The concept of maqashid sharia, which includes the protection of religion, life, reason, property and descendants, provides a comprehensive framework for integrating social, economic and environmental aspects in development. Education and environmental awareness based on Islamic values ​​are one of the important pillars in creating a society that cares about the environment. Several mosques in Indonesia have implemented environmentally friendly principles by optimizing the use of renewable energy and managing waste effectively. This shows that religious institutions can play an active role in supporting the green economy. However, there are still many challenges faced in implementing a green economy in Indonesia, including a lack of environmental literacy in society and human exploitation of other humans. Therefore, this paper aims to find strategies and recommendations that can be implemented to integrate Islamic economics within a sustainable development framework, so as to create synergy between economic growth, social welfare and environmental preservation. Therefore, it is hoped that this paper can contribute to the moral and material development of Islamic society and encourage active participation in environmental conservation efforts. Criticism and suggestions from readers are highly welcomed for future improvements.

Faisal Riza Rahman; Eldes Willy Filatrovi

Proceeding of the International Conference on Economics, Accounting, and Taxation 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study investigates the role of profit-based tangible assets and sales growth (ProTAPP) in enhancing the relationship between market ratios and financing decisions in property and real estate companies across Southeast Asia from 2019-2023. Using agency theory, pecking order theory, and trade-off theory, the research examines how EPS, TATO, and CR influence DER, with ProTAPP serving as a mediating variable. The analysis, based on panel data from ASEAN countries including Indonesia, Malaysia, Thailand, and Singapore, aims to provide practical insights for investors, corporate managers, and policymakers in optimizing financing strategies within the property and real estate sector. The study emphasizes the significance of tangible assets and sales growth dynamics in financial decision-making for achieving an optimal capital structure. Findings reveal that ProTAPP significantly mediates the relationship between EPS, TATO, CR, and DER in Southeast Asian property and real estate firms. The impact of these independent variables on DER through ProTAPP varies by country, reflecting specific market dynamics and company strategies. These results offer valuable guidance for developing more effective financing strategies in the sector.      

Yohannes Sepril Duarsa Siagian; Hajar Suwantoro

International Journal of Industrial Innovation and Mechanical Engineering 2024 Asosiasi Riset Ilmu Teknik Indonesia

Medan  as  the  capital  city of North  Sumatra  has  rapid  economic  development,  for instance in the creative industry sector. This development is in line with the large productive age rate which reached 69.99% and the increase in intellectual property applications  to  the  Ministry  of  Law  and  Human  Rights  from  North  Sumatra.  The rapid  growth  of  the  creative  industry  and  the  large  number  of  productive  ages require the right platform to encourage further development of the creative industry in the city of Medan. The right place for this is the creative industry center building facility.  The  facility  can  be  used  as  a  center  for  creative  industry  executants  to develop their businesses in various ways, such as workshops, exhibitions, seminars, and  so on.  This  facility  was designed  with  a  tropical  architectural  approach  in  an effort to respond well to the building's environment.

Samriadin Samriadin

Jurnal Hukum, Pendidikan dan Sosial Humaniora 2024 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

Inheritance distribution in Islam is one of the legal aspects regulated in detail in the Qur'an, hadith, and fiqh. Islamic inheritance law aims to provide justice and order in the distribution of a person's inheritance after death. This discussion is not only limited to the rights and obligations of heirs, but also includes dispute resolution mechanisms in various social and cultural contexts. In practice, inheritance problems from Muslims also intersect with non-Muslims, which can give rise to different perceptions among heirs or children of heirs who are not included in the heir group but receive a mandatory will in accordance with the provisions of positive law in relation to the distribution of inheritance of Muslims. In this study, the problem raised is how is the distribution of inheritance to non-Muslim children who receive mandatory testamentary rights over the inheritance of their Muslim parents, a case study of the Tigaraksa Religious Court decision Number: 1657/Pdt.G/2020/PA.Tgrs dated November 25, 2020. The purpose of this study was to determine the distribution of inheritance to non-Muslim children who receive mandatory testamentary rights over the inheritance of their Muslim parents. The results of the study showed that even though they do not have the status of heirs, non-Muslim children of the testator receive a mandatory testamentary share from the inheritance of their deceased parents (Heir) which does not exceed the share of the smallest heir or is equal to the share of the inheritance of a daughter. The inheritance is reduced by the testator's debt and is then divided into two parts, part of which is the joint property of the Heir and his wife, then the inheritance rights and mandatory testamentary rights are divided.

Eko Sugianto; Wahyu Prawesthi; Siti Marwiyah

Majelis : Jurnal Hukum Indonesia 2024 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

Marriage is a sacred agreement in human life, although some marriages also fail and end in divorce. However, this divorce does not only stop at the end of the relationship between the two parties. But more than that, the problem of separation of joint property also often becomes a new problem after divorce. This study then aimed to review the implementation of divorce and division of property arising from marriage according to Law Number 16 of 2019 concerning Amendments to Law Number 1 of 1974 concerning Marriage. The research method used is normative, with a statutory approach and a conceptual approach. The results of the study showed that the legal basis for joint property is contained in Chapter VII Article 35 to Article 37 of Law Number 16 of 2019 concerning Amendments to Law Number 1 of 1974 concerning Marriage. Based on this law, the path to division of joint property is divided through several mechanisms, namely based on religious law, based on customary law, and based on other laws. Compared to Law Number 1 of 1974, Law Number 16 of 2019 provides more detailed and modern regulations regarding joint property compared to previous provisions. Overall, according to Law Number 16 of 2019, the authority to settle the division of joint property arising from marriage involves the court in deciding fairly based on applicable law. The court has the responsibility to ensure that the division of property is carried out with the principle of justice, taking into account the contribution of each party and their needs and economic circumstances. In the case of mediation or agreements outside the court, the court still has the authority to assess and ensure that the decisions taken are in accordance with applicable legal provisions.  

Fitriyah, Nayla Rahmi; Syaiful

Jurnal Ilmiah Komputerisasi Akuntansi 2024 Universitas Sains dan Teknologi Komputer

The learning is targeted at observing each variable raised as the topic of this learning. This learning will be held at housing manufacturing companies that have been verified on the IDX since 2022-2023. This learning takes a quantitative approach using purposive sampling. To analyze the data through testing classical assumptions, descriptive statistics, as well as hypotheses from the media multiple regression method SPSS 25.0.  The total learning sample is worth 100. Based on the learning, It is observed that all independent variables have a significant effect on the dependent variable which has been verified on the BEI since2022-2023. However, partially the liquidity variable affects financial performance, while the leverage variable and company size have no partial effect on financial performance.

Achmalia, Nurul; Menik Indrati

Jurnal Ilmiah Komputerisasi Akuntansi 2024 Universitas Sains dan Teknologi Komputer

The purpose of this research is to analyze the correlation between capital structure, profitability, and stock market value, proxied by the price-to-book ratio. The capital structure variable is measured using DER, while profitability is measured using the ROA. In this study, the data used comes from the financial statements of property and real estate companies listed on the IDX during the period of 2020 to 2023. This study applies multiple linear regression analysis with the help of SPSS to process data obtained from 22 purposively selected companies over four years. The research concludes that capital structure and profitability are crucial factors that can influence stock prices. These results indicate that companies need to focus on improving profitability and maintaining healthy debt management to enhance their value in the eyes of investors. Additionally, investors should not rely solely on the PBV when evaluating investment prospects.

Moch. Virgi Arivandi; Nadia Dwi Ramadani; Nur Rohma; Rafela Yumaning Putri; Emma Yunika Puspasari

Jurnal Ekonomi dan Pembangunan Indonesia 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

The case of alleged violation of company secrets of PT Chiyoda Kogyo Indonesia, involving PT Maruka Indonesia, Hiroo Yoshida, and PT Unique Solutions Indonesia, who allegedly conspired to obtain confidential information in accordance with Article 23 of Law No. 5 Year 1999. This alleged violation caused potential financial losses of up to Rp 63 billion for PT Chiyoda Kogyo Indonesia and threatened its reputation. The protection of company secrets is crucial in maintaining a competitive advantage in an innovation-laden industry. This research explores the legal aspects and business impact of leaking sensitive information, focusing on the Trade Secrets Act (UURD) and the Antimonopoly Act, and its implications for fair business competition. The analysis is conducted through a normative legal approach, assessing the relevance of contract and property rights theories in the context of trade secret protection. In addition, it is recommended that companies implement stricter information security strategies, such as Non-Disclosure Agreement (NDA) contracts and confidentiality agreement renewals, to prevent future leaks.

Nurul Huda Chasanah; Muhammad Syahrizal Nasution; Debora Tifani Turnip; Ritha F. Dalimunthe; Prihantin Lumbanraja

International Journal of Management and Strategic Business Leadership 2024 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

The practice of nepotism in the employee selection process at Regional Owned Enterprises (BUMD) in North Sumatra, which has an impact on transparency, fairness and organizational effectiveness. BUMDs have an important role in regional economic development, but nepotism practices often damage the integrity of the recruitment process. Through a qualitative approach and case studies, this research reveals that nepotism creates inequality in employee selection, reduces the quality of human resources, and reduces public trust in BUMD. This article also identifies the factors that cause nepotism and offers solutions in the form of selection transparency, anti-nepotism policies, independent supervision, and outreach to build a culture of meritocracy in BUMD. By overcoming nepotism, BUMD is expected to be able to create a fair and professional recruitment system, thereby supporting the achievement of optimal performance.

Aang Syahdina; Anjela Puspita; Dhevia Pragatti; Lisnawati Lisnawati; Romanus Ama Raya Wai

Riset Ilmu Manajemen Bisnis dan Akuntansi 2024 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

The purpose of this research is to test in reality whether profitability, leverage, and company size affect company value in real estate and property companies listed on the Indonesia Stock Exchange during the 2019-2023 period. This study uses secondary data, there are 10 companies that meet the research criteria many as 50 observation data. This study uses a quantitative method. The research variables used are profitability, leverage, and company size. This test uses multiple linear analysis and the eviews 13 software program. These results illustrate that profitability and leverage do not affect company value, while company size has a negative effect. according to the results of the regression test using (REM), the Determination Coefficient R² = 0.493716, indicating that 49.37% of company value is influenced by (ROAS), (DERA), and (UP), while the remaining 50.63% is explained by other factors.

Dewi Rahayu S. Gah; Yossie M.Y. Jacob; Helsina F. Pello

Referendum : Jurnal Hukum Perdata dan Pidana 2024 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

In the employment agreement held by CV. Citra with the Kupang Regional Health Detachment is a type of private agreement. Thus, as long as the parties carry out a legal act to make a private agreement, the agreement has binding legal force like a law for the parties who make it. CV. Citra and the Kupang Regional Health Detachment have a work cooperation agreement. In the Agreement, CV. Citra has an obligation to fulfill health services at the Kupang Regional Health Detachment in the form of providing pharmacy facilities through a recommendation application for renting State Property (BMN) in the form of land/land to be utilized. This study aims to determine and analyze the strength and legal impacts that occur in the employment agreement between CV Citra and the Kupang Regional Health Detachment. This study is an empirical legal research, where the research is called qualitative research, namely research that produces descriptive-analytical data. The results of the study indicate that the binding power of an underhand agreement between CV. Citra with the Kupang Regional Health Detachment based on the discussion above already has a binding force between the two parties who entered into a cooperation agreement with Number: PKS / 01 / IX / 2008, dated September 11, 2008 which has been registered / Warmeking legalized by Notary Silvester Joseph Mambaifeto, S.H, under Number; 206 / 2018, dated September 11, 2008. The legal impact if one party defaults on an agreement in this case the case between CV. Citra Kartika and the Kupang Regional Health Detachment based on the discussion above after holding various meetings to find a consensus but not finding a consensus, CV. Citra Kartika demands material and immaterial compensation from the Kupang Regional Health Detachment in the amount of Rp. 10,354,700,000,000.

Mochamad Miftakhul Afif; Ruhaniyatun Ni’mah

Jurnal Ilmu Pendidikan, Bahasa, Sastra dan Budaya 2024 Asosiasi Periset Bahasa Sastra Indonesia

 Ki Ageng tarub or commonly known as Jaka Tarub is a character in his story who is married to an angel. The story tells about Jaka Tarub with the Seven Angels who were soaking in a lake, so the story is legendary to this day. In this study, the author researches Sendang Telaga Bidadari which is located in Sreman Hamlet, Pojok Village, Tawangharjo District, Grobogan Regency. The Sendang is a tourist attraction that has stopped since two years ago. The sendang is also the source of the history of the story of Ki Ageng Tarub or Jaka Tarub, which is called only oral literature, namely mere folklore. The sendang is also the property of the Surakarta Hadiningrat palace which is a descendant of Ki Ageng Tarub. Because Ki Ageng Tarub is the ancestor of the kings in Java. From here, the author tries to uncover the history of the authenticity of the story of Ki Ageng Tarub, because there are several relics of Ki Ageng Tarub which are now in the Surakarta Hadiningrat Palace Museum