Pub Date : 2023-08-02DOI: 10.59330/ojsmadani.v11i1.143
Novantia Pancarani, Agus Athori, Miladiah Kusumaningarti
The purpose of this study is to determine the effect of tax avoidance on firm value with institutional ownership as a moderating variable in Conventional Banking for 2021-2022. This type of research uses quantitative research because it leads to measurement methods and samples to test variables and hypotheses. Source of data in this study using secondary data. The sample in this research is 38 Conventional Banking observations in the 2021-2022 period using a purposive sampling technique. The analysis technique used is the normality test, heteroscedasticity test, autocorrelation test, t test, simple and multiple linear regression analysis, and test the coefficient of determination (R2) using the SPSS version 25 program. The results of this study state that the tax avoidance variable has a positive and significant effect on company value in the banking sector for the 2021-2022 period and company value can be explained by the Tax Avoidance variable through a regression model of 44.2%. The institutional ownership variable is able to moderate and strengthen the relationship between tax avoidance on firm value in the banking sector for the 2021-2022 period and corporate value can be explained by the Tax Avoidance variable which is moderated by the Institutional Ownership variable, namely 76.4%.
{"title":"Pengaruh Tax Avoidance Terhadap Nilai Perusahaan Dengan Kepemilikan Institusional Sebagai Variabel Moderasi","authors":"Novantia Pancarani, Agus Athori, Miladiah Kusumaningarti","doi":"10.59330/ojsmadani.v11i1.143","DOIUrl":"https://doi.org/10.59330/ojsmadani.v11i1.143","url":null,"abstract":"The purpose of this study is to determine the effect of tax avoidance on firm value with institutional ownership as a moderating variable in Conventional Banking for 2021-2022. This type of research uses quantitative research because it leads to measurement methods and samples to test variables and hypotheses. Source of data in this study using secondary data. The sample in this research is 38 Conventional Banking observations in the 2021-2022 period using a purposive sampling technique. The analysis technique used is the normality test, heteroscedasticity test, autocorrelation test, t test, simple and multiple linear regression analysis, and test the coefficient of determination (R2) using the SPSS version 25 program. The results of this study state that the tax avoidance variable has a positive and significant effect on company value in the banking sector for the 2021-2022 period and company value can be explained by the Tax Avoidance variable through a regression model of 44.2%. The institutional ownership variable is able to moderate and strengthen the relationship between tax avoidance on firm value in the banking sector for the 2021-2022 period and corporate value can be explained by the Tax Avoidance variable which is moderated by the Institutional Ownership variable, namely 76.4%.","PeriodicalId":423764,"journal":{"name":"JURNAL AKUNTANSI DAN MANAJEMEN MUTIARA MADANI","volume":"PP 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126424653","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 : 2023-08-01DOI: 10.59330/ojsmadani.v11i1.149
Suwandi Suwandi, M. Lutfi, Prasetya Tri Mahendra, Irawati Yunifah
This study aims to determine whether there is an influence on the return of banking stocks in the BUMN sector, which is seen based on trading frequency, trading volume and market capitalization. This type of quantitative research uses the event study method. The population and sample used are all BUMN banks listed on the Indonesia Stock Exchange. This hypothesis testing is a different test using the Wilcoxon Test, namely the Z test, through SPSS. The results showed that there was no significant influence between the frequency and volume of trading with stock returns, but market capitalization had a significant influence on stock returns. While simultaneously on the overall influence of independent variables on stock returns in BUMN banking companies.
{"title":"Analisis Frekuensi Perdagangan, Volume Perdagangan dan Kapitalisasi Pasar Terhadap Return Saham Pada Perusahaan Perbankan BUMN Terdaftar di Bursa Efek Indonesia","authors":"Suwandi Suwandi, M. Lutfi, Prasetya Tri Mahendra, Irawati Yunifah","doi":"10.59330/ojsmadani.v11i1.149","DOIUrl":"https://doi.org/10.59330/ojsmadani.v11i1.149","url":null,"abstract":"This study aims to determine whether there is an influence on the return of banking stocks in the BUMN sector, which is seen based on trading frequency, trading volume and market capitalization. This type of quantitative research uses the event study method. The population and sample used are all BUMN banks listed on the Indonesia Stock Exchange. This hypothesis testing is a different test using the Wilcoxon Test, namely the Z test, through SPSS. The results showed that there was no significant influence between the frequency and volume of trading with stock returns, but market capitalization had a significant influence on stock returns. While simultaneously on the overall influence of independent variables on stock returns in BUMN banking companies.","PeriodicalId":423764,"journal":{"name":"JURNAL AKUNTANSI DAN MANAJEMEN MUTIARA MADANI","volume":"139 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133537889","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 : 2023-07-31DOI: 10.59330/ojsmadani.v11i1.147
Abstract This study aims to explore the information technology-based accounting practices in Pleret Village, Bantul, using an ethnomethodological approach. The research investigates the implementation of information technology, its benefits, and the challenges faced in the accounting practices of the village. The study's theoretical framework incorporates theories of social interaction and accounting practices, meaning negotiation and the use of information technology, social construction and the reality of accounting, as well as local context and accounting practices. The research employed a qualitative research design, utilizing interviews, observations, and document analysis as data collection methods. The informants included employees from the local government office, accountants or financial consultants, system users, and community stakeholders. Through an in-depth analysis of the data, the study reveals several findings. The findings of this study contribute to both empirical and theoretical knowledge. Empirically, the research provides insights into the specific context of information technology-based accounting practices in Pleret Village. Theoretical implications include a deeper understanding of the role of social interaction in shaping accounting practices, the negotiation of meaning in the adoption and use of information technology, the social construction of accounting reality, and the influence of local context on accounting practices.
{"title":"EKSPLORASI PRAKTIK AKUNTANSI BERBASIS TEKNOLOGI INFORMASI DI KELURAHAN PLERET BANTUL YOGYAKARTA","authors":"","doi":"10.59330/ojsmadani.v11i1.147","DOIUrl":"https://doi.org/10.59330/ojsmadani.v11i1.147","url":null,"abstract":"Abstract This study aims to explore the information technology-based accounting practices in Pleret Village, Bantul, using an ethnomethodological approach. The research investigates the implementation of information technology, its benefits, and the challenges faced in the accounting practices of the village. The study's theoretical framework incorporates theories of social interaction and accounting practices, meaning negotiation and the use of information technology, social construction and the reality of accounting, as well as local context and accounting practices. The research employed a qualitative research design, utilizing interviews, observations, and document analysis as data collection methods. The informants included employees from the local government office, accountants or financial consultants, system users, and community stakeholders. Through an in-depth analysis of the data, the study reveals several findings. The findings of this study contribute to both empirical and theoretical knowledge. Empirically, the research provides insights into the specific context of information technology-based accounting practices in Pleret Village. Theoretical implications include a deeper understanding of the role of social interaction in shaping accounting practices, the negotiation of meaning in the adoption and use of information technology, the social construction of accounting reality, and the influence of local context on accounting practices. \u0000 \u0000 \u0000 ","PeriodicalId":423764,"journal":{"name":"JURNAL AKUNTANSI DAN MANAJEMEN MUTIARA MADANI","volume":"24 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-07-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123060211","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 : 2023-07-30DOI: 10.59330/ojsmadani.v11i1.145
Iieva Suryananingtys, R. Wijaya
The purpose of this study are to comprehend the design of the PT Varia Usaha Beton petty cash expenditure accounting system and examine the validity of Mulyadi's (2016) evaluation of the system. In this study, only qualitative data were gathered. This study employed a descriptive method of inquiry. The study's conclusions demonstrate that PT Varia Usaha Beton's petty cash expenditure accounting system agrees with Mulyadi's (2016) evaluation. There are, however, a number of items that are still out of compliance with the aspects introduced at PT Varia Usaha Beton, including documentation, records, and internal control.
本研究的目的是了解PT Varia Usaha Beton零用现金支出会计系统的设计，并检验Mulyadi(2016)对该系统评价的有效性。在本研究中，只收集了定性数据。这项研究采用了描述性的调查方法。本研究的结论表明，PT Varia Usaha Beton的零用现金支出会计系统与Mulyadi(2016)的评价一致。然而，仍有许多项目不符合PT Varia Usaha Beton介绍的方面，包括文档、记录和内部控制。
{"title":"EVALUASI SISTEM AKUNTANSI PENGELUARAN KAS KECIL PADA PT. VARIA USAHA BETON","authors":"Iieva Suryananingtys, R. Wijaya","doi":"10.59330/ojsmadani.v11i1.145","DOIUrl":"https://doi.org/10.59330/ojsmadani.v11i1.145","url":null,"abstract":"The purpose of this study are to comprehend the design of the PT Varia Usaha Beton petty cash expenditure accounting system and examine the validity of Mulyadi's (2016) evaluation of the system. In this study, only qualitative data were gathered. This study employed a descriptive method of inquiry. The study's conclusions demonstrate that PT Varia Usaha Beton's petty cash expenditure accounting system agrees with Mulyadi's (2016) evaluation. There are, however, a number of items that are still out of compliance with the aspects introduced at PT Varia Usaha Beton, including documentation, records, and internal control.","PeriodicalId":423764,"journal":{"name":"JURNAL AKUNTANSI DAN MANAJEMEN MUTIARA MADANI","volume":"41 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-07-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114865461","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 : 2023-07-30DOI: 10.59330/ojsmadani.v11i1.146
Anty Wulandari, R. Wijaya
The business must be able to handle every aspect of its operations and attempts to solve any issues in order to stay current with advances in the industrial field. Any decisions that affect a company's money or assets must be managed. One of the assets of the business that has to be handled is cash. Cash is vulnerable to deception since it contains qualities that may be readily transferred. Cash carries the danger of fraud, especially employee dishonesty. This research aims to determine whether internal control at PT. Varia Usaha Beton over the cash distribution system conforms with the COSO concept of internal control. COSO is the Committee of Sponsoring Organizations of the Treadway Commission. This study adopted a qualitative descriptive methodology, and data were gathered through observation, interviews, and documentation. The findings of this study show that PT. Varia Usaha Beton's internal control over its cash disbursement system has shown to be fairly successful. This is so that all of the internal control requirements set out by COSO, including control environment, risk assessment, control activities, information and communication, and monitoring, have been met by the firm.
企业必须能够处理其运营的各个方面，并试图解决任何问题，以便与工业领域的进步保持同步。任何影响公司资金或资产的决定都必须得到管理。企业必须处理的资产之一是现金。现金易受欺骗，因为它具有易于转移的特性。现金有欺诈的危险，尤其是员工的不诚实。本研究旨在确定PT. Varia Usaha Beton对现金分配系统的内部控制是否符合内部控制的COSO概念。COSO是特雷德韦委员会的赞助组织委员会。本研究采用定性描述方法，通过观察、访谈和文献收集数据。本研究的结果表明，PT. Varia Usaha Beton对其现金支付系统的内部控制已经显示出相当成功。这样，COSO规定的所有内部控制要求，包括控制环境、风险评估、控制活动、信息和沟通以及监测，都得到了公司的满足。
{"title":"Penerapan Pengendalian Internal atas Sistem Pengeluaran Kas pada PT. Varia Usaha Beton","authors":"Anty Wulandari, R. Wijaya","doi":"10.59330/ojsmadani.v11i1.146","DOIUrl":"https://doi.org/10.59330/ojsmadani.v11i1.146","url":null,"abstract":"The business must be able to handle every aspect of its operations and attempts to solve any issues in order to stay current with advances in the industrial field. Any decisions that affect a company's money or assets must be managed. One of the assets of the business that has to be handled is cash. Cash is vulnerable to deception since it contains qualities that may be readily transferred. Cash carries the danger of fraud, especially employee dishonesty. This research aims to determine whether internal control at PT. Varia Usaha Beton over the cash distribution system conforms with the COSO concept of internal control. COSO is the Committee of Sponsoring Organizations of the Treadway Commission. This study adopted a qualitative descriptive methodology, and data were gathered through observation, interviews, and documentation. The findings of this study show that PT. Varia Usaha Beton's internal control over its cash disbursement system has shown to be fairly successful. This is so that all of the internal control requirements set out by COSO, including control environment, risk assessment, control activities, information and communication, and monitoring, have been met by the firm.","PeriodicalId":423764,"journal":{"name":"JURNAL AKUNTANSI DAN MANAJEMEN MUTIARA MADANI","volume":"23 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-07-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126203909","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 : 2022-12-31DOI: 10.59330/ojsmadani.v10i2.141
Ika Novaliana, Titin Intan Siskawati
Women have more challenges when they want to take part in village governance, especially from the point of view of those whose cultural norms have not been adhered to. To achieve this, the main objective of this study is to identify and examine the factors that contribute to effective village governance. by identifying the contribution of the female village head as a leader and providing incentives for village officials to carry out their duties. A quantitative approach was taken for this investigation to ensure reliable findings. Observations, questionnaires, validation tests, and reliability tests are used in gathering information. In this investigation, surveys were distributed using Google forms, providing primary data. Researchers in this study selected participants randomly, not by chance. from the target group (village heads and other village officials) totaling 44 participants. Primary data were collected through well-designed surveys and trials, then multiple regression analysis was used to describe the results. This study found that women's leadership styles can have a good and large impact on the efficiency of local government in villages. Meanwhile, the efficiency of village administration increased slightly when workers were encouraged to do their best. Both the leadership style and work motivation of women have a positive and significant impact on the efficiency and effectiveness of village government, so that it can better serve local communities.
{"title":"Peranan Kepemimpinan Perempuan dan Motivasi Kerja dalam Meningkatkan Kinerja Pemerintahan Desa","authors":"Ika Novaliana, Titin Intan Siskawati","doi":"10.59330/ojsmadani.v10i2.141","DOIUrl":"https://doi.org/10.59330/ojsmadani.v10i2.141","url":null,"abstract":"Women have more challenges when they want to take part in village governance, especially from the point of view of those whose cultural norms have not been adhered to. To achieve this, the main objective of this study is to identify and examine the factors that contribute to effective village governance. by identifying the contribution of the female village head as a leader and providing incentives for village officials to carry out their duties. A quantitative approach was taken for this investigation to ensure reliable findings. Observations, questionnaires, validation tests, and reliability tests are used in gathering information. \u0000In this investigation, surveys were distributed using Google forms, providing primary data. Researchers in this study selected participants randomly, not by chance. from the target group (village heads and other village officials) totaling 44 participants. Primary data were collected through well-designed surveys and trials, then multiple regression analysis was used to describe the results. \u0000This study found that women's leadership styles can have a good and large impact on the efficiency of local government in villages. Meanwhile, the efficiency of village administration increased slightly when workers were encouraged to do their best. Both the leadership style and work motivation of women have a positive and significant impact on the efficiency and effectiveness of village government, so that it can better serve local communities.","PeriodicalId":423764,"journal":{"name":"JURNAL AKUNTANSI DAN MANAJEMEN MUTIARA MADANI","volume":"40 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116878966","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 : 2022-12-30DOI: 10.59330/ojsmadani.v10i2.140
Yolla Norma Miracel, Eny Srihastuti, Agus Athori
This research sought to determine the impact of tax knowledge, tax sanctions, and understanding of taxation toward taxpayers compliance on MSMEs after published of harmonization law number 7 year of 2021. The government stipulates a tax rate of 0.5% but on condition that the gross turnover in a year is less than Rp500 million, which is exempt from tax payments. So, MSME actors are only subject to tax if the turnover in one year is more than Rp500 million. Using the slovin formula and random sampling, this study had 100 participants. The data analysis techniques used multiple linear regression, and t test. The research found that knowledge of taxation and tax sanctions had no substantial impact on MSMEs taxpayer compliance. Meanwhile, the understanding variable has a substantial impact. The result of the determinant coefficient calculation is 0.293, which indicates that only 29.3% of taxpayer compliance is influenced by tax knowledge, tax sanctions, and tax understanding, with the other 70.7% being influenced by other variables not examined in this study.
{"title":"Pengaruh Pengetahuan Perpajakan, Sanksi Perpajakan Dan Pemahaman Perpajakan Terhadap Wajib Pajak Umkm Setelah Diterbitkan Uu Harmonisasi No. 7 Tahun 2021 (Studi Kasus pada Dinas Koperasi, Usaha Mikro dan Tenaga Kerja Kota Kediri)","authors":"Yolla Norma Miracel, Eny Srihastuti, Agus Athori","doi":"10.59330/ojsmadani.v10i2.140","DOIUrl":"https://doi.org/10.59330/ojsmadani.v10i2.140","url":null,"abstract":"This research sought to determine the impact of tax knowledge, tax sanctions, and understanding of taxation toward taxpayers compliance on MSMEs after published of harmonization law number 7 year of 2021. The government stipulates a tax rate of 0.5% but on condition that the gross turnover in a year is less than Rp500 million, which is exempt from tax payments. So, MSME actors are only subject to tax if the turnover in one year is more than Rp500 million. Using the slovin formula and random sampling, this study had 100 participants. The data analysis techniques used multiple linear regression, and t test. The research found that knowledge of taxation and tax sanctions had no substantial impact on MSMEs taxpayer compliance. Meanwhile, the understanding variable has a substantial impact. The result of the determinant coefficient calculation is 0.293, which indicates that only 29.3% of taxpayer compliance is influenced by tax knowledge, tax sanctions, and tax understanding, with the other 70.7% being influenced by other variables not examined in this study.","PeriodicalId":423764,"journal":{"name":"JURNAL AKUNTANSI DAN MANAJEMEN MUTIARA MADANI","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130379688","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}
MSMEs are one of the business pillars that have an important role in the Indonesian economy as evidenced by their contribution to GDP of 61.07% or equivalent to 8,573.89 trillion rupiahs. In this all-digital era, MSME activities are already using e-commerce in the transaction process. One of the things that affect the performance of MSMEs is the recording of financial accounting related to business decision-making such as investment and so on. Accounting knowledge, business scale, and education level of MSME business owners are factors that influence the use of e-commerce-based accounting information in MSMEs. The purpose of this study was to find out the influence of knowledge, business scale, and level of education on the use of e-commerce-based accounting information in MSMEs. The data analysis method used was multiple linear analysis with a sample of MSMEs that have used e-commerce-based accounting information in Wonogiri Regency. The results obtained were the significance value of accounting knowledge was 0.006 <0.05, which means this variable had a significant and positive influence on the use of e-commerce-based accounting information. The significance value of the business scale was 0.000 <0.05, which means this variable had a significant and positive influence on the use of e-commerce-based accounting information. The significance value of education level was 0.000 <0.05, which means this variable had a significant and positive influence on the use of e-commerce-based accounting information. The conclusion obtained is that the three variables, namely accounting knowledge, business scale, and level of education had a significant and simultaneous influence on the use of e-commerce-based accounting information with a significance value of 0.000 <0.05.
{"title":"Analisis Faktor-Faktor Yang Mempengaruhi Penggunaan Informasi Akuntansi Berbasis E-Commerce pada UMKM (Studi Kasus pada Usaha Mikro, Kecil, dan Menengah di Kabupaten Wonogiri)","authors":"Sulistya Sulistya, Rohwiyati Rohwiyati, Indrian Supheni","doi":"10.59330/ojsmadani.v10i2.142","DOIUrl":"https://doi.org/10.59330/ojsmadani.v10i2.142","url":null,"abstract":"MSMEs are one of the business pillars that have an important role in the Indonesian economy as evidenced by their contribution to GDP of 61.07% or equivalent to 8,573.89 trillion rupiahs. In this all-digital era, MSME activities are already using e-commerce in the transaction process. One of the things that affect the performance of MSMEs is the recording of financial accounting related to business decision-making such as investment and so on. Accounting knowledge, business scale, and education level of MSME business owners are factors that influence the use of e-commerce-based accounting information in MSMEs. The purpose of this study was to find out the influence of knowledge, business scale, and level of education on the use of e-commerce-based accounting information in MSMEs. The data analysis method used was multiple linear analysis with a sample of MSMEs that have used e-commerce-based accounting information in Wonogiri Regency. The results obtained were the significance value of accounting knowledge was 0.006 <0.05, which means this variable had a significant and positive influence on the use of e-commerce-based accounting information. The significance value of the business scale was 0.000 <0.05, which means this variable had a significant and positive influence on the use of e-commerce-based accounting information. The significance value of education level was 0.000 <0.05, which means this variable had a significant and positive influence on the use of e-commerce-based accounting information. The conclusion obtained is that the three variables, namely accounting knowledge, business scale, and level of education had a significant and simultaneous influence on the use of e-commerce-based accounting information with a significance value of 0.000 <0.05.","PeriodicalId":423764,"journal":{"name":"JURNAL AKUNTANSI DAN MANAJEMEN MUTIARA MADANI","volume":"128 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132397085","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 : 2022-12-30DOI: 10.59330/ojsmadani.v10i2.134
Murtaji Murtaji
Stock investment analysis can be done by fundamental analysis and technical analysis. This study aims to analyse fair value (intrinsic value) of stock by using one of the fundamental technique, i.e. price earning ratio (PER). This study uses four fundamentals indicator such as return on equity (ROE), earning per share (EPS), dividend per share (DPS), and dividend payout ratio (DPR). Research sample are determined by purposive sampling technique. This research analyze two go-public companies that listed in Indonesia Stock Exchange, i.e. PT Adhi Karya (Persero) Tbk and PT Wijaya Karya (Persero) Tbk. Those companies are listed in Indonesia Stock Exchange with stock code ADHI and WIKA. The results of this study are both PT Adhi Karya (Persero) Tbk and PT Wijaya Karya (Persero) Tbk stock’s are in overvalued condition, so the investment decision that can be taken are sell those stock.
股票投资分析可分为基本面分析和技术面分析。本研究的目的是分析股票的公允价值(内在价值)通过使用一个基本的技术，即市盈率(PER)。本研究采用净资产收益率(ROE)、每股收益(EPS)、每股股息(DPS)和股息支付率(DPR)四个基本指标。研究样本采用目的性抽样技术确定。本研究分析了两家在印尼证券交易所上市的上市公司，即PT Adhi Karya (Persero) Tbk和PT Wijaya Karya (Persero) Tbk。这些公司在印度尼西亚证券交易所上市，股票代码为ADHI和威卡。本研究的结果是PT Adhi Karya (Persero) Tbk和PT Wijaya Karya (Persero) Tbk股票都处于高估状态，因此可以采取的投资决策是出售这些股票。
{"title":"Analisis Nilai Wajar Saham Dengan Metode Price Earning Ratio","authors":"Murtaji Murtaji","doi":"10.59330/ojsmadani.v10i2.134","DOIUrl":"https://doi.org/10.59330/ojsmadani.v10i2.134","url":null,"abstract":"Stock investment analysis can be done by fundamental analysis and technical analysis. This study aims to analyse fair value (intrinsic value) of stock by using one of the fundamental technique, i.e. price earning ratio (PER). This study uses four fundamentals indicator such as return on equity (ROE), earning per share (EPS), dividend per share (DPS), and dividend payout ratio (DPR). Research sample are determined by purposive sampling technique. This research analyze two go-public companies that listed in Indonesia Stock Exchange, i.e. PT Adhi Karya (Persero) Tbk and PT Wijaya Karya (Persero) Tbk. Those companies are listed in Indonesia Stock Exchange with stock code ADHI and WIKA. \u0000The results of this study are both PT Adhi Karya (Persero) Tbk and PT Wijaya Karya (Persero) Tbk stock’s are in overvalued condition, so the investment decision that can be taken are sell those stock.","PeriodicalId":423764,"journal":{"name":"JURNAL AKUNTANSI DAN MANAJEMEN MUTIARA MADANI","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114331269","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 : 2022-12-30DOI: 10.59330/ojsmadani.v10i2.137
Dyan Arintowati, Anggun Dwi Maretha
Technological developments and the increasingly modern era of globalization are currently driving the times and lifestyles of an increasingly modern society which has led to the development of increasingly varied and complex consumer needs. So this research is entitled "Product Quality and Price In Influencing Consumer Purchase Interest at UD. Lumpang Mebel Nganjuk". The aims of this research are 1). To find out the quality of the product has a partial effect on consumer buying interest, 2). To find out the price has a partial effect on consumer buying interest, and 3). To know product quality and price influence simultaneously on consumer buying interest. This type of research is quantitative research. The sample in this study used calculations with the slovin formula so that the number of samples in this study was rounded up to 79 respondents. Source of data in this study using primary sources with data collection techniques in the form of questionnaires. Analysis of the data used in the form of multiple linear regression analysis. Testing the hypothesis by conducting a t statistical test for partial testing and an F statistical test for simultaneous testing. The results of this study concluded that 1) product quality partially affects consumer buying interest at UD. Lumpang Mebel Nganjuk, t_count 5.617 and Sig.0.000. 2) prices partially affect consumer buying interest at UD.lumpang Mebel Nganjuk, t_count 3.301 and Sig.0.001. 3) product quality and price simultaneously affect consumer buying interest at UD. Lumpang Mebel Nganjuk, F_hitung25.084 and Sig.0.000.
{"title":"Kualitas Produk dan Harga dalam Mempengaruhi Minat Beli Konsumen","authors":"Dyan Arintowati, Anggun Dwi Maretha","doi":"10.59330/ojsmadani.v10i2.137","DOIUrl":"https://doi.org/10.59330/ojsmadani.v10i2.137","url":null,"abstract":"Technological developments and the increasingly modern era of globalization are currently driving the times and lifestyles of an increasingly modern society which has led to the development of increasingly varied and complex consumer needs. So this research is entitled \"Product Quality and Price In Influencing Consumer Purchase Interest at UD. Lumpang Mebel Nganjuk\". The aims of this research are 1). To find out the quality of the product has a partial effect on consumer buying interest, 2). To find out the price has a partial effect on consumer buying interest, and 3). To know product quality and price influence simultaneously on consumer buying interest. \u0000This type of research is quantitative research. The sample in this study used calculations with the slovin formula so that the number of samples in this study was rounded up to 79 respondents. Source of data in this study using primary sources with data collection techniques in the form of questionnaires. Analysis of the data used in the form of multiple linear regression analysis. Testing the hypothesis by conducting a t statistical test for partial testing and an F statistical test for simultaneous testing. \u0000The results of this study concluded that 1) product quality partially affects consumer buying interest at UD. Lumpang Mebel Nganjuk, t_count 5.617 and Sig.0.000. 2) prices partially affect consumer buying interest at UD.lumpang Mebel Nganjuk, t_count 3.301 and Sig.0.001. 3) product quality and price simultaneously affect consumer buying interest at UD. Lumpang Mebel Nganjuk, F_hitung25.084 and Sig.0.000.","PeriodicalId":423764,"journal":{"name":"JURNAL AKUNTANSI DAN MANAJEMEN MUTIARA MADANI","volume":"2 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121763840","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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