Pub Date : 2023-04-03DOI: 10.31942/jafin.v2i1.8279
Muhammad Akhid, Hardi Utomo, Budi Riyanti
Penelitian ini bertujuan menentukan apakah return saham dipengaruhi secara simultan atau parsial oleh Current Ratio (CR), Return on Equity (ROE), Depth to Equity Ratio (DER), dan Net Profit Margin (NPM). Populasi dan sampel perusahaan farmasi akan tercatat di BEI antara tahun 2018 sampai 2021. Informasi yang dipakai adalah data sekunder. Dalam explanatory research, uji t, uji F, dan koefisien determinasi dipakai bersamaan studi data regresi linier berganda. Hasil riset menemukan jika variabel Return On Equity (ROE) berpengaruh positif dan signifikan terhadap return saham, sedangkan Current Ratio (CR), Depth to Equity Ratio (DER), dan Net Profit Margin (NPM) tidak berpengaruh. Untuk mengetahui apakah berpengaruh signifikan terhadap return saham, maka dilakukan pengujian Current Ratio (CR), Return on Equity (ROE), Dept to Equity Ratio (DER), dan Net Profit Margin (NPM) secara simultan.Kata kunci: Current Ratio (CR), Return on Equity (ROE), Dept to Equity Ratio (DER), dan Net Profit Margin (NPM) dan Retun Saham
{"title":"PENGARUH CURRENT RATIO, RETURN ON EQUITY, DEBT TO EQUITY RATIO DAN NET PROFIT MARGIN TERHADAP RETURN SAHAM","authors":"Muhammad Akhid, Hardi Utomo, Budi Riyanti","doi":"10.31942/jafin.v2i1.8279","DOIUrl":"https://doi.org/10.31942/jafin.v2i1.8279","url":null,"abstract":"Penelitian ini bertujuan menentukan apakah return saham dipengaruhi secara simultan atau parsial oleh Current Ratio (CR), Return on Equity (ROE), Depth to Equity Ratio (DER), dan Net Profit Margin (NPM). Populasi dan sampel perusahaan farmasi akan tercatat di BEI antara tahun 2018 sampai 2021. Informasi yang dipakai adalah data sekunder. Dalam explanatory research, uji t, uji F, dan koefisien determinasi dipakai bersamaan studi data regresi linier berganda. Hasil riset menemukan jika variabel Return On Equity (ROE) berpengaruh positif dan signifikan terhadap return saham, sedangkan Current Ratio (CR), Depth to Equity Ratio (DER), dan Net Profit Margin (NPM) tidak berpengaruh. Untuk mengetahui apakah berpengaruh signifikan terhadap return saham, maka dilakukan pengujian Current Ratio (CR), Return on Equity (ROE), Dept to Equity Ratio (DER), dan Net Profit Margin (NPM) secara simultan.Kata kunci: Current Ratio (CR), Return on Equity (ROE), Dept to Equity Ratio (DER), dan Net Profit Margin (NPM) dan Retun Saham","PeriodicalId":36300,"journal":{"name":"Universal Journal of Accounting and Finance","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-04-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135717712","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}
Pub Date : 2023-04-03DOI: 10.31942/jafin.v2i1.8277
Atieq Amjadallah Alfie, Nur Fatchiyah Surya Ningrum, Agus Triyani
Akuntabilitas merupakan bentuk pertanggungjawaban pemerintah dalam rangka melaporkan dan mempresentasikan kepada masyarakat atas tindakan yang telah dilaksanakan. Pertanggungjawaban ditegakkan supaya pemerintah transparan tentang komitmen yang dibuat dalam pelaksanaannya. Pemerintah desa Kerso kecamatan Kedung kabupaten Jepara memegang prinsip akuntabilitas dan transparansi. Tujuan penelitian ini yaitu untuk menilai akuntabilitas dan transparansi pengelolaan Dana Desa pada masa pandemi Covid-19 di desa Kerso, kecamatan Kedung, kabupaten Jepara dalam urutan prioritas penggunaan tahun anggaran 2021. Pendekatan yang peneliti gunakan dalam penelitian adalah pendekatan kualitatif berbasis studi kasus di lapangan dengan teknik pengumpulan data berbentuk wawancara terstruktur. Wawancara dilakukan dengan pemerintah desa, BPD dan tokoh masyarakat desa Kerso dengan jumlah 6 (enam) informan. Penelitian menunjukkan pengelolaan Dana Desa (DD) yang dilaksanakan pemerintah desa Kerso sudah sesuai pada ketentuan dari undang-undang dan peraturan yang ditetapkan. Prinsip transparansi dilaksanakan pemerintah desa Kerso menerapkan informasi berbasis digital, banner publikasi dan papan informasi yang dipasang di Balai Desa.Kata kunci: Akuntabilitas, Covid-19, Dana Desa, Transparansi
{"title":"AKUNTABILITAS DAN TRANSPARANSI PENGELOLAAN DANA DESA PADA MASA PANDEMI COVID-19","authors":"Atieq Amjadallah Alfie, Nur Fatchiyah Surya Ningrum, Agus Triyani","doi":"10.31942/jafin.v2i1.8277","DOIUrl":"https://doi.org/10.31942/jafin.v2i1.8277","url":null,"abstract":"Akuntabilitas merupakan bentuk pertanggungjawaban pemerintah dalam rangka melaporkan dan mempresentasikan kepada masyarakat atas tindakan yang telah dilaksanakan. Pertanggungjawaban ditegakkan supaya pemerintah transparan tentang komitmen yang dibuat dalam pelaksanaannya. Pemerintah desa Kerso kecamatan Kedung kabupaten Jepara memegang prinsip akuntabilitas dan transparansi. Tujuan penelitian ini yaitu untuk menilai akuntabilitas dan transparansi pengelolaan Dana Desa pada masa pandemi Covid-19 di desa Kerso, kecamatan Kedung, kabupaten Jepara dalam urutan prioritas penggunaan tahun anggaran 2021. Pendekatan yang peneliti gunakan dalam penelitian adalah pendekatan kualitatif berbasis studi kasus di lapangan dengan teknik pengumpulan data berbentuk wawancara terstruktur. Wawancara dilakukan dengan pemerintah desa, BPD dan tokoh masyarakat desa Kerso dengan jumlah 6 (enam) informan. Penelitian menunjukkan pengelolaan Dana Desa (DD) yang dilaksanakan pemerintah desa Kerso sudah sesuai pada ketentuan dari undang-undang dan peraturan yang ditetapkan. Prinsip transparansi dilaksanakan pemerintah desa Kerso menerapkan informasi berbasis digital, banner publikasi dan papan informasi yang dipasang di Balai Desa.Kata kunci: Akuntabilitas, Covid-19, Dana Desa, Transparansi","PeriodicalId":36300,"journal":{"name":"Universal Journal of Accounting and Finance","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-04-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135717708","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}
Riset ini bertujuan untuk mengetahui pengaruh CR, DER, serta ROEterhadap nilai industri baik secara parsial ataupun secara simultan. Satuan riset yang digunakan dalam riset ini merupakan industri food and beverage yang terdaftar di Bursa Efek Indonesia tahun 2017- 2020. Riset ini menggunakan 9 industri sebagai satuan analisis. Studi, dengan analisis informasi regresi linier berganda, uji t, uji F serta koefisien determinasi. Hasil riset ini menampilkan kalau likuiditas tidak mempengaruhi secara signifikan terhadap nilai industri, solvabilitas tidak mempengaruhi secara signifikan terhadap nilai industri, serta profitabilitas mempengaruhi secara signifikan terhadap nilai industri. Tetapi, secara simultan likuiditas, solvabilitas, serta profitabilitas bepengaruh signifikan terhadap nilai industri. Memaksimalkan aktiva mudah, tingkatkan modal, serta tingkatkan laba industri buat menaikkan keyakinan investor merupakan anjuran dari riset ini.Kata kunci: Current Ratio, Debt to Equity Ratio, Return on Equity, Nilai Perusahaan
{"title":"PENGARUH CURRENT RATIO (CR), DEBT TO EQUITY RATIO (DER), DAN RETURN ON EQUITY (ROE) TERHADAP NILAI PERUSAHAAN","authors":"Retno Setyo Rini, Erna Sudarmawanti, Mokhammad Khukaim Barkowa","doi":"10.31942/jafin.v2i1.8280","DOIUrl":"https://doi.org/10.31942/jafin.v2i1.8280","url":null,"abstract":"Riset ini bertujuan untuk mengetahui pengaruh CR, DER, serta ROEterhadap nilai industri baik secara parsial ataupun secara simultan. Satuan riset yang digunakan dalam riset ini merupakan industri food and beverage yang terdaftar di Bursa Efek Indonesia tahun 2017- 2020. Riset ini menggunakan 9 industri sebagai satuan analisis. Studi, dengan analisis informasi regresi linier berganda, uji t, uji F serta koefisien determinasi. Hasil riset ini menampilkan kalau likuiditas tidak mempengaruhi secara signifikan terhadap nilai industri, solvabilitas tidak mempengaruhi secara signifikan terhadap nilai industri, serta profitabilitas mempengaruhi secara signifikan terhadap nilai industri. Tetapi, secara simultan likuiditas, solvabilitas, serta profitabilitas bepengaruh signifikan terhadap nilai industri. Memaksimalkan aktiva mudah, tingkatkan modal, serta tingkatkan laba industri buat menaikkan keyakinan investor merupakan anjuran dari riset ini.Kata kunci: Current Ratio, Debt to Equity Ratio, Return on Equity, Nilai Perusahaan","PeriodicalId":36300,"journal":{"name":"Universal Journal of Accounting and Finance","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-04-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135717922","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}
Pub Date : 2023-04-01DOI: 10.13189/ujaf.2023.110202
O. O. Ovat, Samuel O. Abang, O. Okoi, B. E. Ndem
{"title":"Financial Innovation and Demand for Money in Nigeria: Further Empirical Insights","authors":"O. O. Ovat, Samuel O. Abang, O. Okoi, B. E. Ndem","doi":"10.13189/ujaf.2023.110202","DOIUrl":"https://doi.org/10.13189/ujaf.2023.110202","url":null,"abstract":"","PeriodicalId":36300,"journal":{"name":"Universal Journal of Accounting and Finance","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-04-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"81017659","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}
{"title":"Textile and Garment Sector Financial Distress and Its Prediction: A Systematic Indonesia Literature Review","authors":"Muhani Muhani, Syamsu Alam, Muhammad Yunus Amar, Madris Madris, Kadek Wiweka","doi":"10.13189/ujaf.2023.110201","DOIUrl":"https://doi.org/10.13189/ujaf.2023.110201","url":null,"abstract":"","PeriodicalId":36300,"journal":{"name":"Universal Journal of Accounting and Finance","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-04-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135573871","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}
{"title":"The Effect of the PCAOB’s Restrictions on Auditor-Provided Tax Services on Audit Quality, Earnings Quality, and Tax Avoidance","authors":"","doi":"10.33423/jaf.v23i1.5834","DOIUrl":"https://doi.org/10.33423/jaf.v23i1.5834","url":null,"abstract":"","PeriodicalId":36300,"journal":{"name":"Universal Journal of Accounting and Finance","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-02-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"85845949","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}
{"title":"Cashing In or Paying Out? Analysis of the Relation Between Corporate Earnings and Cash","authors":"","doi":"10.33423/jaf.v23i1.5856","DOIUrl":"https://doi.org/10.33423/jaf.v23i1.5856","url":null,"abstract":"","PeriodicalId":36300,"journal":{"name":"Universal Journal of Accounting and Finance","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-02-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"84616224","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}
{"title":"Breaking Down the Silos Between the Introductory Financial Accounting and Corporate Finance Courses","authors":"","doi":"10.33423/jaf.v23i1.5942","DOIUrl":"https://doi.org/10.33423/jaf.v23i1.5942","url":null,"abstract":"","PeriodicalId":36300,"journal":{"name":"Universal Journal of Accounting and Finance","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-02-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"90700042","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}
Recently, decisions of the Federal Supreme Court (STF) in tax matters has been causing concerns in the legal community. Not infrequently, they reflect systemic irrationality and little case with the fundamental rights and guarantees of the taxpayer. In this context, this scientific article investigates whether the use of judges-robots in the Supreme Court can solve this problem or qualify the tax decisions made in it, or not. The approach is by phenomenological-hermeneutic method and the procedure adopted is the bibliographic and jurisprudential review restricted to the object of the proposed analysis. As conclusions surprise a nonnegligible numerical progress of inconsistencies in the decisions of tax disputes examined by the Supreme Court, without indications or possibilities of reversal in the panacea of judges-robots, predictive models or algorithms programmed by the human mind.
{"title":"Tax Norm and Irrationality in the Decisions Federal Supreme Court (STF): Judges-Robots Solve?","authors":"","doi":"10.33423/jaf.v23i1.5860","DOIUrl":"https://doi.org/10.33423/jaf.v23i1.5860","url":null,"abstract":"Recently, decisions of the Federal Supreme Court (STF) in tax matters has been causing concerns in the legal community. Not infrequently, they reflect systemic irrationality and little case with the fundamental rights and guarantees of the taxpayer. In this context, this scientific article investigates whether the use of judges-robots in the Supreme Court can solve this problem or qualify the tax decisions made in it, or not. The approach is by phenomenological-hermeneutic method and the procedure adopted is the bibliographic and jurisprudential review restricted to the object of the proposed analysis. As conclusions surprise a nonnegligible numerical progress of inconsistencies in the decisions of tax disputes examined by the Supreme Court, without indications or possibilities of reversal in the panacea of judges-robots, predictive models or algorithms programmed by the human mind.","PeriodicalId":36300,"journal":{"name":"Universal Journal of Accounting and Finance","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-02-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135683261","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}
{"title":"Project Financial Analysis Within a Firm","authors":"","doi":"10.33423/jaf.v23i1.5831","DOIUrl":"https://doi.org/10.33423/jaf.v23i1.5831","url":null,"abstract":"","PeriodicalId":36300,"journal":{"name":"Universal Journal of Accounting and Finance","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-02-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"77103902","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}
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