Rifqi Muhammad, D. Puspitasari, Asmirawati Asmirawati
The study aims to analyze the disclosure of Islamic ethical identity of full-fledge Islamic banks (BUS) and Islamic windows (UUS). This study also compares the full-fledge Islamic banks (BUS) and Islamic windows (UUS) which are better between the two groups. This study uses a sample of 12 BUS and 16 UUS in the period of 2014-2018. The sampling selection uses purposive sampling. This study examines the index of Islamic ethical identity disclosure using the Ethical Identity Index (EII). The results of this study indicate that full fledge Islamic banks (BUS) and Islamic windows (UUS) are no significant differences in the disclosure of. This study also discusses the disclosure on each dimension of EII.
{"title":"Perbandingan Pengungkapan Identitas Etika Islam pada Perbankan Syariah Indonesia: Studi Pada Periode 2014-2018","authors":"Rifqi Muhammad, D. Puspitasari, Asmirawati Asmirawati","doi":"10.29080/jai.v8i2.424","DOIUrl":"https://doi.org/10.29080/jai.v8i2.424","url":null,"abstract":"The study aims to analyze the disclosure of Islamic ethical identity of full-fledge Islamic banks (BUS) and Islamic windows (UUS). This study also compares the full-fledge Islamic banks (BUS) and Islamic windows (UUS) which are better between the two groups. This study uses a sample of 12 BUS and 16 UUS in the period of 2014-2018. The sampling selection uses purposive sampling. This study examines the index of Islamic ethical identity disclosure using the Ethical Identity Index (EII). The results of this study indicate that full fledge Islamic banks (BUS) and Islamic windows (UUS) are no significant differences in the disclosure of. This study also discusses the disclosure on each dimension of EII.","PeriodicalId":345049,"journal":{"name":"Akuntansi : Jurnal Akuntansi Integratif","volume":"102 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-02-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115248126","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
This research was conducted with the aim of analyzing the effect of gender, age, socioeconomic status and work experience variables on the love of money and ethical perceptions of accounting students. As well as to find out whether the love of money factor is the cause of ethical perceptions. Sampling in this study used a data collection method, namely purposive sampling. This study used a sample of undergraduate students at the Faculty of Economics and Business, Wijaya Kusuma University, Surabaya, Surabaya. The number of samples used is 100 respondents. Data analysis testing in this study used SPSS Version 20. The results of this study indicated that gender had a significant effect on students' ethical perceptions, while age, socioeconomic status and work experience had no significant effect on love of money. The variables of gender, age, socioeconomic status, and work experience have a significant influence on students' ethical perceptions. In addition, in the mediating effect of the variables gender, age, socioeconomic status, and work experience have a significant influence on students' ethical perceptions through the love of money.
本研究旨在分析性别、年龄、社会经济地位和工作经验等变量对会计专业学生爱钱和伦理观念的影响。以及找出是否爱钱因素是伦理观念的原因。本研究的抽样采用了数据收集方法，即目的抽样。本研究以泗水市维加亚Kusuma大学经济与商业学院的本科生为样本。使用的样本数量为100个受访者。本研究的数据分析检验使用SPSS Version 20。研究结果表明，性别对大学生的道德观念有显著影响，而年龄、社会经济地位和工作经验对大学生的金钱观念无显著影响。性别、年龄、社会经济地位、工作经验等变量对大学生伦理观念有显著影响。此外，在性别、年龄、社会经济地位、工作经验等变量的中介作用中，爱财对大学生伦理知觉有显著影响。
{"title":"Gender, Usia, Status Sosial, Pengalaman Kerja terhadap Persepsi Etis Mahasiswa dengan Love of Money sebagai Mediasi","authors":"Eva Wany","doi":"10.29080/jai.v8i2.1071","DOIUrl":"https://doi.org/10.29080/jai.v8i2.1071","url":null,"abstract":"This research was conducted with the aim of analyzing the effect of gender, age, socioeconomic status and work experience variables on the love of money and ethical perceptions of accounting students. As well as to find out whether the love of money factor is the cause of ethical perceptions. Sampling in this study used a data collection method, namely purposive sampling. This study used a sample of undergraduate students at the Faculty of Economics and Business, Wijaya Kusuma University, Surabaya, Surabaya. The number of samples used is 100 respondents. Data analysis testing in this study used SPSS Version 20. The results of this study indicated that gender had a significant effect on students' ethical perceptions, while age, socioeconomic status and work experience had no significant effect on love of money. The variables of gender, age, socioeconomic status, and work experience have a significant influence on students' ethical perceptions. In addition, in the mediating effect of the variables gender, age, socioeconomic status, and work experience have a significant influence on students' ethical perceptions through the love of money.","PeriodicalId":345049,"journal":{"name":"Akuntansi : Jurnal Akuntansi Integratif","volume":"89 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-02-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124540101","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
L. Azizah, Kata Kunci, Transparansi, Pengelolaan Dana Infaq Akuntabilitas
The development and quality improvement of Madin and TPQ in Pasuruan, through the WAKMUQIDIN program (wayahe gather to build TPQ lan Madin). Madin and TPQ not only continue to support learning Islamic religious education in formal schools. However, being at the forefront in the formation of morals and character for students. This research is a descriptive study with a qualitative approach, the researcher will describe the state of the field with the aim of finding a strategy regarding the management of infaq funds, starting from the planning, organizing, monitoring, and controlling processes. From the results of the data analysis, it can be seen that “the financial staff lacks insight regarding the administration of the institution, especially in terms of bookkeeping so that financial data is not organized and makes it difficult to evaluate monthly or annual financial reports”. The management system for managing infaq or financial funds is like an engine romm at an educational management institution and can affect every teaching and learning activity if it is not responded to properly and the steps that need to be taken are to provide guidance to financial on managerial and structured infaq funds.
通过WAKMUQIDIN项目(wayahe gather to build TPQ plan Madin)，促进Madin和TPQ在Pasuruan的发展和质量提升。Madin和TPQ不仅继续支持在正规学校学习伊斯兰宗教教育。然而，在学生的道德和性格的形成的最前沿。本研究是一项定性方法的描述性研究，研究人员将描述该领域的状态，旨在从规划，组织，监测和控制过程开始，找到有关infaq基金管理的策略。从数据分析的结果可以看出，“财务人员对机构的管理缺乏洞察力，特别是在记账方面，导致财务数据不整理，难以对月度或年度财务报告进行评估”。金融资金管理系统就像教育管理机构的机房，如果处理不当，会影响到每一个教与学活动，需要采取的步骤是在管理和结构金融资金方面为财务提供指导。
{"title":"Penerapan Prinsip Transparansi dan Akuntabilitas dalam Pengelolaan Dana Infaq (di Tpq Al-Khuriyah Bangil -Pasuruan)","authors":"L. Azizah, Kata Kunci, Transparansi, Pengelolaan Dana Infaq Akuntabilitas","doi":"10.29080/jai.v8i2.1073","DOIUrl":"https://doi.org/10.29080/jai.v8i2.1073","url":null,"abstract":"The development and quality improvement of Madin and TPQ in Pasuruan, through the WAKMUQIDIN program (wayahe gather to build TPQ lan Madin). Madin and TPQ not only continue to support learning Islamic religious education in formal schools. However, being at the forefront in the formation of morals and character for students. This research is a descriptive study with a qualitative approach, the researcher will describe the state of the field with the aim of finding a strategy regarding the management of infaq funds, starting from the planning, organizing, monitoring, and controlling processes. From the results of the data analysis, it can be seen that “the financial staff lacks insight regarding the administration of the institution, especially in terms of bookkeeping so that financial data is not organized and makes it difficult to evaluate monthly or annual financial reports”. The management system for managing infaq or financial funds is like an engine romm at an educational management institution and can affect every teaching and learning activity if it is not responded to properly and the steps that need to be taken are to provide guidance to financial on managerial and structured infaq funds.","PeriodicalId":345049,"journal":{"name":"Akuntansi : Jurnal Akuntansi Integratif","volume":"55 2 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-02-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128001308","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
This research aims to determine the effect of the best financial ratio predictors on stock prices of companies indexed on IDXHIDIV20 of Indonesian Stock Exchange for the 2018-2020 Period. This research used total population sampling as sampling method. The sample data were taken from 20 companies indexed on IDXHIDIV20 of Indonesian Stock Exchange for the 2018-2020 period. This research used secondary data. The analysis method in this research comprised best-subset selection for selecting the best financial ratio predictors till panel data regression to analyze the selected predictors supported by RStudio program. The results of this research show Earning Per Share (EPS) and Price to Earnings Ratio (PER) are selected as the best financial ratio predictors according to best-subset selection using Bayesian Information Criterion (BIC). Regarding the results of partial significance test, EPS positively influences stock prices and PER positively influences stock prices of companies indexed on IDXHIDIV20 of Indonesian Stock Exchange for the 2018-2020 Period.
{"title":"Analisis Prediktor Rasio Keuangan Terbaik Terhadap Harga Saham Dengan Metode Best Subset Selection (Studi pada Perusahaan yang Terindeks di IDXHIDIV20 Bursa Efek Indonesia Periode 2018-2020)","authors":"Dedy Rahmat Saleh, Aisha Hanif, Hadiah Fitriyah, Sarwenda Biduri","doi":"10.29080/jai.v8i2.1009","DOIUrl":"https://doi.org/10.29080/jai.v8i2.1009","url":null,"abstract":"This research aims to determine the effect of the best financial ratio predictors on stock prices of companies indexed on IDXHIDIV20 of Indonesian Stock Exchange for the 2018-2020 Period. This research used total population sampling as sampling method. The sample data were taken from 20 companies indexed on IDXHIDIV20 of Indonesian Stock Exchange for the 2018-2020 period. This research used secondary data. The analysis method in this research comprised best-subset selection for selecting the best financial ratio predictors till panel data regression to analyze the selected predictors supported by RStudio program. The results of this research show Earning Per Share (EPS) and Price to Earnings Ratio (PER) are selected as the best financial ratio predictors according to best-subset selection using Bayesian Information Criterion (BIC). Regarding the results of partial significance test, EPS positively influences stock prices and PER positively influences stock prices of companies indexed on IDXHIDIV20 of Indonesian Stock Exchange for the 2018-2020 Period.","PeriodicalId":345049,"journal":{"name":"Akuntansi : Jurnal Akuntansi Integratif","volume":"22 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-02-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127668074","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Indah Kusumawati, I. Purnamawati, Resha Dwiayu Pangesti Mulyono
This study was conducted to examine and analyze the differences in market reactions before and after the announcement of the first COVID-19 case in Indonesia. This type of research is comparative quantitative using secondary data on stock prices, outstanding shares and trading volume of shares of agricultural sector companies listed on the Indonesia Stock Exchange in 2020. The research sample selection used purposive sampling technique, so that the number of samples from agriculture sector companies was 21 observational data. Hypothesis testing in this study used the paired samples t-test with the normality test using the Kolmogorov-Smirnov test. The results showed that the market reaction proxied by cumulative abnormal return and trading volume activity did not have a significant difference between before and after the announcement of the first Covid-19 case in Indonesia in agricultural sector companies. Based on these results, there is a tendency that market participants do not capture the information content of the announcement of the Covid-19 case that makes the market react.
{"title":"Perbandingan Reaksi Pasar Sebelum dan Sesudah Pengumuman Kasus Covid-19 Pertama (Event Study Pada Perusahaan Sektor Agrikultur yang Terdaftar di Bursa Efek Indonesia)","authors":"Indah Kusumawati, I. Purnamawati, Resha Dwiayu Pangesti Mulyono","doi":"10.29080/jai.v8i1.752","DOIUrl":"https://doi.org/10.29080/jai.v8i1.752","url":null,"abstract":"This study was conducted to examine and analyze the differences in market reactions before and after the announcement of the first COVID-19 case in Indonesia. This type of research is comparative quantitative using secondary data on stock prices, outstanding shares and trading volume of shares of agricultural sector companies listed on the Indonesia Stock Exchange in 2020. The research sample selection used purposive sampling technique, so that the number of samples from agriculture sector companies was 21 observational data. Hypothesis testing in this study used the paired samples t-test with the normality test using the Kolmogorov-Smirnov test. The results showed that the market reaction proxied by cumulative abnormal return and trading volume activity did not have a significant difference between before and after the announcement of the first Covid-19 case in Indonesia in agricultural sector companies. Based on these results, there is a tendency that market participants do not capture the information content of the announcement of the Covid-19 case that makes the market react.","PeriodicalId":345049,"journal":{"name":"Akuntansi : Jurnal Akuntansi Integratif","volume":"92 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-07-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133049799","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
This study aims to analyze the influence of the Minister of Finance Regulation Number 77/PMK.010/21 and income on interest in purchasing car in Indonesia. This research is a quantitative study with the Indonesian population and the sampling is determined by random sampling method by distributing questionnaires randomly in several areas. The data was analyzed using the PLS analytic method with SmartPLS software, which included evaluation of the measurement, evaluation of the structural model, and hypothesis testing. The results revealed that regulation and income had a positive and significant effect on interest in car. The R-Squares value was obtained at 61.8%, indicating that the interest in purchasing four-wheeled motorized vehicles is influenced by regulation and income, with the rest explained by other variables not included in this study.
{"title":"Pengaruh Regulasi PPN dan PPnBM serta Pendapatan Terhadap Minat Beli Kendaraan Bermotor Roda Empat (Mobil) di Indonesia","authors":"D. Anggraeni, Hasna Mudiarti","doi":"10.29080/jai.v8i1.766","DOIUrl":"https://doi.org/10.29080/jai.v8i1.766","url":null,"abstract":"This study aims to analyze the influence of the Minister of Finance Regulation Number 77/PMK.010/21 and income on interest in purchasing car in Indonesia. This research is a quantitative study with the Indonesian population and the sampling is determined by random sampling method by distributing questionnaires randomly in several areas. The data was analyzed using the PLS analytic method with SmartPLS software, which included evaluation of the measurement, evaluation of the structural model, and hypothesis testing. The results revealed that regulation and income had a positive and significant effect on interest in car. The R-Squares value was obtained at 61.8%, indicating that the interest in purchasing four-wheeled motorized vehicles is influenced by regulation and income, with the rest explained by other variables not included in this study.","PeriodicalId":345049,"journal":{"name":"Akuntansi : Jurnal Akuntansi Integratif","volume":"87 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-07-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126331998","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
This study aims to construct the method of accounting records by traders in traditional markets. This study uses an Islamic paradigm with an Islamic ethnomethodology approach. There are five stages of data analysis; amal, ilmu, iman, informasi wahyu, and ihsan (amiiin). The results of the study find that there are two methods of accounting records; first, record expenses on paper and in memory; second, record profits on paper and in memory. Both methods are driven by gratitude (sukuru) for the income given by God.
本研究旨在建构传统市场交易者的会计记录方法。本研究采用伊斯兰民族方法论方法的伊斯兰范式。数据分析分为五个阶段;Amal, ilmu, iman, informasi wahyu和ihsan (amiiin)。研究结果发现，会计记录有两种方法;首先，在纸上和记忆中记录费用;第二，在纸上和记忆中记录利润。这两种方法都是出于对上帝赐予的收入的感激之情。
{"title":"Mosukuru: Sebagai Wujud dari Metode Pencatatan Akuntansi oleh Pedagang di Pasar Tradisional Gorontalo","authors":"M. Thalib, Widy Pratiwi Monantun","doi":"10.29080/jai.v8i1.816","DOIUrl":"https://doi.org/10.29080/jai.v8i1.816","url":null,"abstract":"This study aims to construct the method of accounting records by traders in traditional markets. This study uses an Islamic paradigm with an Islamic ethnomethodology approach. There are five stages of data analysis; amal, ilmu, iman, informasi wahyu, and ihsan (amiiin). The results of the study find that there are two methods of accounting records; first, record expenses on paper and in memory; second, record profits on paper and in memory. Both methods are driven by gratitude (sukuru) for the income given by God.","PeriodicalId":345049,"journal":{"name":"Akuntansi : Jurnal Akuntansi Integratif","volume":"30 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-07-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134323240","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
This study analyzes and examines the important factors influencing the sustainable use of e-learning by students in higher education during the COVID-19 pandemic. Currently studies in the field of e-learning focus on the technical aspects of information technology and give limited consideration to social and student-related factors. However, evaluating the critical factors influencing student satisfaction and their intention to use e-learning from a multidimensional perspective can provide an in-depth understanding that can help improve and develop an effective online learning environment. Therefore, this study attempts to provide a validated conceptual framework that integrates social cognitive theory, expectation confirmation theory, and DeLone and McLean's IS success model to analyze the impact of various factors on student satisfaction and their intention to use e-learning during the COVID-19 pandemic. . The sample of this study were students who were given online questionnaires. As a result, there are three hypotheses that are not supported. Neither self-efficacy nor satisfaction affected personal outcome expectations, although previous experience and social influences did show that the COVID-19 pandemic significantly affected students. These findings have practical implications for education developers, policy makers, and practitioners who wish to develop effective strategies for and increase the use of e-learning during COVID-19.
{"title":"Evaluasi Kualitas Pembelajaran Daring, Faktor-Faktor yang Mempengaruhi Kepuasan Mahasiswa dalam Penggunaan Berkelanjutan Sistem Pembelajaran","authors":"Yanuar Nugroho","doi":"10.29080/jai.v8i1.740","DOIUrl":"https://doi.org/10.29080/jai.v8i1.740","url":null,"abstract":"This study analyzes and examines the important factors influencing the sustainable use of e-learning by students in higher education during the COVID-19 pandemic. Currently studies in the field of e-learning focus on the technical aspects of information technology and give limited consideration to social and student-related factors. However, evaluating the critical factors influencing student satisfaction and their intention to use e-learning from a multidimensional perspective can provide an in-depth understanding that can help improve and develop an effective online learning environment. Therefore, this study attempts to provide a validated conceptual framework that integrates social cognitive theory, expectation confirmation theory, and DeLone and McLean's IS success model to analyze the impact of various factors on student satisfaction and their intention to use e-learning during the COVID-19 pandemic. . The sample of this study were students who were given online questionnaires. As a result, there are three hypotheses that are not supported. Neither self-efficacy nor satisfaction affected personal outcome expectations, although previous experience and social influences did show that the COVID-19 pandemic significantly affected students. These findings have practical implications for education developers, policy makers, and practitioners who wish to develop effective strategies for and increase the use of e-learning during COVID-19.","PeriodicalId":345049,"journal":{"name":"Akuntansi : Jurnal Akuntansi Integratif","volume":"316 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-07-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134541581","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
This study aims to examine whether firm size can moderate the relationship, profitability and level of sales to profit growth in consumption sector manufacturing companies listed on the Indonesian stock exchange for the 2018-2020 period. The sampling technique using purposive sampling obtained 11 companies that meet the research criteria. This research is a panel analysis of regression data using a eviews 12. The results showed that the model that was suitable for this study was to use commond effects compared to other models. The size of the company cannot be used as a moderating variable on the relationship between profitability, liquidity and sales growth on profit growth.
{"title":"Apakah Ukuran Perusahaan Sebagai Variabel Moderasi?","authors":"Eny Maryanti, Sarwenda Biduri, Herlinda Maya K.","doi":"10.29080/jai.v8i1.791","DOIUrl":"https://doi.org/10.29080/jai.v8i1.791","url":null,"abstract":"This study aims to examine whether firm size can moderate the relationship, profitability and level of sales to profit growth in consumption sector manufacturing companies listed on the Indonesian stock exchange for the 2018-2020 period. The sampling technique using purposive sampling obtained 11 companies that meet the research criteria. This research is a panel analysis of regression data using a eviews 12. The results showed that the model that was suitable for this study was to use commond effects compared to other models. The size of the company cannot be used as a moderating variable on the relationship between profitability, liquidity and sales growth on profit growth.","PeriodicalId":345049,"journal":{"name":"Akuntansi : Jurnal Akuntansi Integratif","volume":"66 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-07-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126225148","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Nisya Agustina, D. Hariyani, Anny Widiasmara, Tri Jarwa
The new normal policy which started on June 1, 2020 provides changes to stock prices and transaction volumes due to the Covid-19 pandemic. This research is directed to see whether there are differences in stock prices and transaction volumes before and during the new normal in the nine IDX industrial sectors. This study uses a quantitative descriptive method with secondary data taken for 60 days before the new normal and 60 days during the new normal then processed with the Wilcoxon Sign Rank test through SPSS 23 software. The data results reveal that there are differences in stock prices before and during the new normal period. in the eight IDX industrial sectors. In the trade, services and investment sectors, there was no difference in stock prices before and during the new normal. The result of transaction volume is that there are differences in transaction volume before and during the new normal period in nine IDX industrial sectors. The difference in stock prices and the volume of transactions that occur increases during the new normal.
{"title":"Efek New Normal Terhadap Harga Saham dan Volume Transaksi","authors":"Nisya Agustina, D. Hariyani, Anny Widiasmara, Tri Jarwa","doi":"10.29080/jai.v8i1.871","DOIUrl":"https://doi.org/10.29080/jai.v8i1.871","url":null,"abstract":"The new normal policy which started on June 1, 2020 provides changes to stock prices and transaction volumes due to the Covid-19 pandemic. This research is directed to see whether there are differences in stock prices and transaction volumes before and during the new normal in the nine IDX industrial sectors. This study uses a quantitative descriptive method with secondary data taken for 60 days before the new normal and 60 days during the new normal then processed with the Wilcoxon Sign Rank test through SPSS 23 software. The data results reveal that there are differences in stock prices before and during the new normal period. in the eight IDX industrial sectors. In the trade, services and investment sectors, there was no difference in stock prices before and during the new normal. The result of transaction volume is that there are differences in transaction volume before and during the new normal period in nine IDX industrial sectors. The difference in stock prices and the volume of transactions that occur increases during the new normal.","PeriodicalId":345049,"journal":{"name":"Akuntansi : Jurnal Akuntansi Integratif","volume":"112 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-07-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116667726","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
京公网安备 11010802042870号
京ICP备2023020795号-1
扫码关注我们
求助内容：
应助结果提醒方式：