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Penelitian ini membahas analisis fundamental melalui pendekatan Price Earning Ratio (PER) sebagai dasar pengambilan keputusan investasi pada saham-saham yang terdaftar di indeks LQ45 selama periode 2022-2023. Dengan pertumbuhan dan perkembangan perusahaan yang menjadi tujuan utama untuk menjamin keberlanjutan investasi, pemilihan saham yang tepat menjadi sangat penting. Melalui pendekatan analisis fundamental, artikel ini menggunakan berbagai indikator seperti Earning Per Share (EPS), Dividend Payout Ratio (DPR), Return On Equity (ROE), dan Price Earning Ratio (PER) untuk mengevaluasi kinerja perusahaan.

This study investigates the complex relationships between ownership concentration and asset risk-return profiles. Using a quantitative methodology, the research employs a market model framework and Ordinary Least Squares (OLS) regression to analyze data from publicly listed companies. The analysis quantifies how shareholding distribution influences key financial metrics, including expected excess returns (alpha), systematic risk sensitivity (beta), and stock volatility. The novelty of this research lies in its distinction from previous econometric studies by integrating ownership structure analysis directly into foundational market model metrics, providing a new lens through which to view the interplay between governance and firms’ risk-returns profiles. The study findings demonstrates that ownership concentration significantly shapes asset risk-return profiles. The result reveals a positive correlation between con-centrated ownership and superior risk-adjusted performance (Alpha), driven by reduced agency costs and strategic oversight. While the impact on systematic risk (Beta) is often secondary to macroeconomic factors, the data indicates a stabilizing effect where higher concentration reduces idiosyncratic volatility. Furthermore, the study identifies a low-beta anomaly, suggesting that firms generating higher alpha do not necessarily carry increased market risk. These insights contribute to the discourse on modern financial markets by highlighting internal governance as a critical mediator of asset behavior, offering valuable guidance for investment strategies and corporate governance decisions.

Para profesional akuntansi, mahasiswa, dan siapa pun yang tertarik dengan akuntansi harus memahami teori akuntansi dengan baik di era bisnis yang semakin kompleks dan dinamis saat ini. Buku ini memberikan landasan konseptual yang solid untuk memahami berbagai praktik dan metode akuntansi yang digunakan untuk mengukur, melaporkan, dan menganalisis data keuangan.

Shepherding constitutes a central dimension of church life; however, it is frequently reduced to administrative and functional roles in contemporary practice. This study critically examines shepherding as a manifestation of God’s grace through a theological–exegetical analysis of John 21: 15–17. Employing a qualitative approach, this research integrates biblical exegesis with a lexical analysis of key Greek terms, particularly ἀγαπάω, φιλέω, and ποιμαίνω, to explore the theological foundation of pastoral ministry. The findings demonstrate that shepherding is not grounded in human competence or institutional authority but in a relationship of love initiated and sustained by divine grace. The pastoral mandate given to Peter reflects a grace-centered dynamic in which love becomes the essential basis for responsibility. Furthermore, shepherding is understood as a continuous and holistic vocation encompassing nurturing, guiding, protecting, and teaching the congregation. This study contributes to pastoral theology by offering an exegetically grounded and theologically integrated framework that interprets shepherding as a manifestation of God’s grace. It also provides a conceptual foundation for contemporary pastoral ministry to embody Christ-centered leadership rooted in relational love and divine initiative.

Puji Syukur ke hadirat Tuhan Yang Maha Esa yang telah memberikan rahmat-Nya, sehingga kami mampu menyelesaikan buku Dasar-Dasar Statistika Untuk Penelitian. Buku Dasar-Dasar Statistika Untuk Penelitian membahas topik-topik penting yang perlu diketahui oleh periset sebagai dasar ketika melakukan penelitian. Semoga dengan dibuatkan buku ini para pendidik, akademisi, periset, serta setiap pihak yang melakukan studi dan riset dapat memahami tentang analisis-analisis dalam Statistika yang lebih berorientasi pada Penelitian.

This study aims to see how the influence of professional auditors on the quality of auditors. Reports that can be trusted with good audit quality reduce fears of manipulation in the financial statements presented a company and can increase public confidence in the reliability of reports financial statements that have been audited by a public accountant. Findings in research that the professionalism of the auditor agrees to be implemented. This can be seen from the acquisition% auditor professionalism score of 72.40%. Furthermore, the findings about quality audit that the overall quality of the audit agrees to be carried out. Then that quality can build the credibility of information and quality of financial reporting information can help users to get useful information., this can be seen from the acquisition of% audit quality score of 75.11%. To see professional influence auditor on auditor quality is calculated using the SPSS program, with a value correlation coefficient of 0.538, this means that there is a relationship between auditor professionalism on audit quality. Correlation coefficient of 0.538 are in the medium category (0.40-0.5999). Next, the sig.= 0.02 less than 0.05 this shows that there is a significant relationship between auditor professionalism on audit quality. From the correlation table it is found that the value of p. value of 0.000 is below 0.05 this shows that even though the correlation coefficient is 0.538 gives a moderate effect but based on statistical tests that there is a significant effect significant of the auditor's professionalism variable on audit quality

Financial statements are very important information obtained in a company. These financial statements are used as a tool to measure the company's financial performance. The company's financial performance can be measured using ratios. The financial ratios used by the author are liquidity ratio, solvency ratio and profitability ratio. The ratio will determine the company's financial condition in making decisions. Quantitative methods are data in the form of numbers that can be calculated. In this study, the data that the author uses is data from processed results which are financial statement data from 2019-2021. So that from the results of this study, the author can provide input on the financial ratios used and provide additional and suggestions in making decisions.

SURAT PENCATATAN CIPTAAN Page 1 an MENTERI HUKUM DAN HAK ASASI MANUSIA DIREKTUR JENDERAL KEKAYAAN INTELEKTUAL ub Direktur Hak Cipta dan Desain Industri Anggoro Dasananto NIP. 196412081991031002 REPUBLIK INDONESIA KEMENTERIAN HUKUM DAN HAK ASASI MANUSIA SURAT PENCATATAN CIPTAAN Dalam rangka pelindungan ciptaan di bidang ilmu pengetahuan, seni dan sastra berdasarkan Undang-Undang Nomor 28 Tahun 2014 tentang Hak Cipta, dengan ini menerangkan: Nomor dan tanggal permohonan Pencipta Nama Alamat Kewarganegaraan Pemegang Hak Cipta Nama Alamat Kewarganegaraan Jenis Ciptaan EC00202430680,8April2024 AdatMuliPeranginangin,DesyAstridAnindyadkkKomplekAdvent,Jl.RakutaSembiring,Kel.PondokSayur,Kec.SiantarMartoba, Siantar Martoba, Pematang Siantar, Sumatera Utara, 21137 IndonesiaAdatMuliPeranginangin,…

This study aims to identify the factors influencing the achievement of Budget Implementation Performance Indicators (IKPA) scores in working units (Satker) within the jurisdiction of State Treasury Service Office (KPPN) Medan II. IKPA is an indicator established by the Ministry of Finance as the State General Treasurer (BUN), which serves as a measure and reflects the performance of working units in terms of budget planning quality, budget implementation quality, and the quality of budget execution outcomes. This research adopts a quantitative approach using primary data collected through questionnaires distributed to personel involved in IKPA achievement, namely the Commitment-Making Officer (PPK), Payment Order Issuance Officer (PPSPM), treasurer, budget operator, and commitment/payment operator. The population includes 170 working units, while the sample consists of 200 respondents from 40 working units in the KPPN Medan II jurisdiction, selected based on the criterion of having received "adequate" or "poor" IKPA scores for fiscal years 2022 to 2024. Hypothesis testing was conducted using SmartPLS 4 software. The results show that transparency, organizational commitment, human resource competency, government regulations, and coordination all have a positive and significant influence on IKPA score achievement. These findings highlight the importance of tranparency in state financial management, accompanied by strong organizational commitment, enhanced human resource competencies, compliance with government regulations, and improved coordination between the working units and KPPN Medan II, which …

This study aims to examine the effect of audit delay on information asymmetry and audit opinion in public companies in Indonesia. Audit delay, defined as the time lag between the fiscal year-end and the issuance of the auditor’s report, is considered an important factor influencing the timeliness and reliability of financial reporting. This research adopts a quantitative approach using primary data collected from 35 respondents through structured questionnaires measured on a Likert scale. The data were analyzed using SPSS version 25, including descriptive statistics, validity and reliability tests, classical assumption tests, and multiple regression analysis. The results indicate that audit delay has a significant positive effect on information asymmetry, meaning that longer delays increase the information gap between management and stakeholders. In addition, audit delay also has a significant effect on audit opinion, suggesting that prolonged audit processes are associated with a higher likelihood of receiving less favorable audit opinions. The coefficient of determination shows that audit delay explains 51.1% of the variation in information asymmetry and 42.7% of the variation in audit opinion. These findings highlight the importance of timely audit completion in enhancing transparency, reducing uncertainty, and improving the credibility of financial reporting. The study contributes to the literature by providing empirical evidence from Indonesia and offers practical implications for companies, auditors, and regulators in improving audit efficiency and reporting quality.

Penelitian ini menganalisis makna teologis dari kata Hari ini (σήμερον) dan Firdaus (παράδεισος) dalam Lukas 23:43, beserta implikasinya terhadap doktrin keselamatan. Latar belakang studi ini adalah keberagaman penafsiran atas kedua istilah tersebut sepanjang sejarah gereja. Metode yang diterapkan adalah pendekatan historikal-gramatikal, yang meliputi analisis teks Yunani Koine (NA28), analisis konteks dekat dan jauh, serta analisis teologis. Hasil penelitian mengungkapkan bahwa σήμερον, secara gramatikal, berfungsi sebagai penegasan janji Yesus pada saat itu, bukan sebagai penentu waktu penggenapan janji tersebut. Sementara itu, παράδεισos merujuk pada realitas surgawi; namun, berdasarkan Yohanes 3:13 dan 20:17, realitas ini belum dapat dimasuki sebelum kenaikan Yesus. Penelitian ini menyimpulkan bahwa keselamatan tidak diterima secara langsung setelah kematian, bahwa orang mati berada dalam keadaan tidak sadar (soul sleep) hingga kebangkitan, dan bahwa Firdaus akan dimasuki bersama-sama pada saat kedatangan Kristus yang kedua. 

Penelitian ini bertujuan memahami esensi pengalaman kecemasan mahasiswa non-Advent dalam mengikuti kegiatan Pekan Doa yang diwajibkan di Universitas Advent Surya Nusantara (UASN) Pematangsiantar. Penelitian ini menggunakan pendekatan kualitatif dengan metode fenomenologi transendental Moustakas. Sepuluh mahasiswa non-Advent (dari HKBP, BNKP, semester 2 dan 4, serta berasal dari Sumatera Utara dan Barat) dipilih melalui teknik purposive sampling dan snowball sampling. Data dikumpulkan melalui wawancara mendalam semi-terstruktur, kemudian dianalisis melalui tahapan epoche, horizonalisasi, identifikasi unit makna, deskripsi tekstural dan struktural, serta sintesis esensi. Keabsahan data dijaga dengan triangulasi sumber dan konfirmasi partisipan. Hasil penelitian menunjukkan bahwa kecemasan tidak semata-mata berasal dari perbedaan keyakinan, melainkan lebih dipicu oleh tekanan institusional dan sosial, yaitu sistem absensi dengan sanksi akademis, pendekatan dosen berulang terkait baptis, serta tekanan fisik dari sesama mahasiswa. Meskipun demikian, semua partisipan tetap menemukan nilai spiritual dalam Pekan Doa dan menerapkan strategi koping religius (doa pribadi, kunjungan ke Taman Doa, komunikasi keluarga). Penelitian ini menyimpulkan bahwa kecemasan mahasiswa non-Advent terutama merupakan produk struktur institusional yang perlu diperbaiki. Rekomendasi yang diajukan meliputi: universitas meninjau kebijakan absensi, menyusun pedoman etika pastoral, dan menyediakan orientasi khusus bagi mahasiswa non-Advent; dosen dan tenaga pastoral diimbau mengedepankan pendekatan berbasis kasih dan menghormati kebebasan beriman.