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All Journal SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Jurnal Pengabdian Magister Pendidikan IPA Jesya (Jurnal Ekonomi dan Ekonomi Syariah) IQTISHADUNA: Jurnal Ekonomi dan Keuangan Islam Jurnal Kompetitif : Media Informasi Ekonomi Pembangunan, Manajemen dan Akuntansi Jurnal Aplikasi Akuntansi Jurnal Pengabdian Kepada Masyarakat (Mediteg) Valid Jurnal Ilmiah Dialektika: Jurnal Ekonomi dan Ilmu Sosial Journal Ilmiah Rinjani : Media Informasi Ilmiah Universitas Gunung Rinjani Jurnal Orientasi Bisnis dan Entrepreneurship Jurnal Abdimas Sangkabira Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) Bima Abdi: Jurnal Pengabdian Masyarakat Riset, Ekonomi, Akuntansi dan Perpajakan (REKAN) Jurnal SIAR ILMUWAN TANI Jurnal Ranah Publik Indonesia Kontemporer (Rapik) Joong-Ki : Jurnal Pengabdian Masyarakat ARZUSIN: Jurnal Manajemen dan Pendidikan Dasar Kompeten: Jurnal Ilmiah Ekonomi dan Bisnis Valid Jurnal Pengabdian Electronic Journal of Education, Social Economics and Technology Jurnal Aplikasi Perpajakan Jurnal Pengabdian Sosial Jurnal Pengabdian Masyarakat dan Riset Pendidikan Darma Diksani: Jurnal Pengabdian Ilmu Pendidikan, Sosial, dan Humaniora Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Assoeltan: Indonesian Journal of Community Research and Engagement Joong-Ki Akuntabel: Jurnal Ilmiah Akuntansi Al-Infaq: Jurnal Ekonomi Islam Alamtana Joong-Ki
Khotmi, Herawati
Sekolah Tinggi Ilmu Ekonomi AMM
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Journal : Akuntabel: Jurnal Ilmiah Akuntansi

 1 
PENGARUH RASIO KEUANGAN TERHADAP HARGA SAHAM PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2018-2022 Kurniya Alda Syafitri; Herawati Khotmi; Elvina Setiawati
Akuntabel: Jurnal Ilmiah Akuntansi Vol. 1 No. 1 (2023): Agustus
Publisher : Lembaga Pengembangan, Penelitian dan Pengabdian Kepada Masyarakat (LP3M) Sekolah Tinggi Ilmu Ekonomi AMM (STIE AMM) Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53512/akuntabel.v1i1.333

Abstract

This study aims to determine the effect of financial ratios (Current Ratio, Return On Equity, Net Profit Margin, Earning Per Share, and Debt to Equity Ratio) on stock prices. This type of research is associative research using a quantitative approach to determine the relationship between two or more variables. The type of data used in this study is secondary data obtained from annual financial reports and closing price lists. The sampling technique uses purposive sampling method. The sample in this study was 23 banking companies multiplied by 5 years, namely 115 samples. This study used a data analysis model in the form of multiple linear regression using SPSS 25 software. The results of this study concluded that partially: a). Current Ratio has a significant negative effect on stock prices, b). Return On Equity has a significant negative effect on stock prices, c). Net Profit Margin has a significant positive effect on stock prices, d). Earning Per Share has a significant positive effect on stock prices, and e). Debt to Equity Ratio has no effect on stock prices in banking companies listed on the Indonesia Stock Exchange (IDX).
Peran Inovasi Produk, Aspek Keuangan, Kompetensi Sumber Daya Manusia Dan Financial Technology Dalam Meningkatkan Kinerja UMKM Kota Mataram Alvina Damayanti; Herawati Khotmi; Elvina Setiawati
Akuntabel: Jurnal Ilmiah Akuntansi Vol. 1 No. 2 (2023): Vol. 1, No. 2 Oktober 2023
Publisher : Lembaga Pengembangan, Penelitian dan Pengabdian Kepada Masyarakat (LP3M) Sekolah Tinggi Ilmu Ekonomi AMM (STIE AMM) Mataram

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Abstract

The increasingly rapid and rapid development of technology currently offers a lot of convenience for people in doing business globally. This research aims to empirically test the influence of investment knowledge, technological developments, minimum investment capital and investment returns on investment interest of university students in the city of Mataram. This research is associative research with a quantitative approach. The population in this study were active students in universities throughout Mataram City with a sample of 101 students. Data were analyzed using SPSS 23 with classical assumption tests and multiple linear regression. The results of this study indicate that investment knowledge (X1) has no significant effect on investment interest, technological development (X2) has a significant effect on student investment interest, minimum capital (X3) has no significant effect on investment interest and return (X4) has a significant effect on interest. student investment. The results of this research also show that the influence of investment knowledge, technological developments, minimum capital and returns can influence students' investment interest by 55.2%, while the remaining 44.8% is influenced by other variables outside the regression model used in this research
Pengaruh Penghasilan Wajib Pajak, Penerapan E-System dan Pemahaman Peraturan Perpajakan Terhadap Kepatuhan Wajib Pajak Orang Pribadi Rury Indah Sintia; Herawati Khotmi; Rusli Amrul
Akuntabel: Jurnal Ilmiah Akuntansi Vol. 1 No. 3 (2023): Vol. 1 No. 3 Desember 2023
Publisher : Lembaga Pengembangan, Penelitian dan Pengabdian Kepada Masyarakat (LP3M) Sekolah Tinggi Ilmu Ekonomi AMM (STIE AMM) Mataram

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Abstract

This study aims to determine the effect of taxpayer income, application of e-systems and understanding of tax regulations on individual taxpayer compliance (Kpp Pratama West Mataram study). This study consists of 3 independent variables, namely Taxpayer Income (X1), E-System Application (X2), and Understanding of Taxpayer Regulations (X3) and the dependent variable is Taxpayer Compliance (Y). The population of this research is taxpayers who are registered at KPP Pratama Mataram Barat Mataram office with a total of 35,375 individual taxpayers. Samples were taken using incidental sampling technique. The total sample taken is 100 respondents. The analysis in this study was carried out using multiple linear regression analysis with the help of the SPSS version 22 program. The results of this study indicate that taxpayer income has a significant effect on individual taxpayer compliance at the West Mataram Private Tax Service Office. The implementation of the taxation e-System has no significant effect on taxpayer compliance. Understanding of tax regulations has a significant effect on taxpayer compliance.
Pengaruh Intellectual Capital Dan Good Corporate Governance Terhadap Kinerja Keuangan Perusahaan Perbankan Yang Terdaftar Di BEI Periode 2019-2021 Arif Firman Aulia; Endang Kartini; Herawati Khotmi
Akuntabel: Jurnal Ilmiah Akuntansi Vol. 2 No. 4 (2024): Vol. 2 No. 4 Agustus 2024
Publisher : Lembaga Pengembangan, Penelitian dan Pengabdian Kepada Masyarakat (LP3M) Sekolah Tinggi Ilmu Ekonomi AMM (STIE AMM) Mataram

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Abstract

This study aims to determine the effect of intellectual capital proxied by VAICTM and good corporate governance which is proxied by institutional ownership, independent commissioners and audit committees on company performance proxied by Return On Equity (ROE). The population in this study are banking companies listed on the Indonesia Stock Exchange in 2019-2021 using a purposive sampling technique using the criteria of banking companies issuing financial reports in 2019-2021 and banking companies earning profits in 2019-2021 so that a sample is obtained. 14 banking companies. The data analysis technique used in this study uses multiple linear regression analysis with SPSS Version 23. The results of this study indicate that partially intellectual capital proxied by VAICTM has an effect on company performance. Meanwhile, good corporate governance is proxied by institutional ownership, independent commissioners and audit committees that have no effect on company performance. The results of this study also show that the independent variables, namely intellectual capital and good corporate governance, are able to influence the dependent variable, namely company performance by 26.7% while the remaining 73.3% is influenced by other variables not used in this study.
Pengaruh Kecerdasan Spiritual, Emosional dan Inelektual Terhadap Pemahaman Akuntansi Ni Ketut Arunika Brahmantari; Herawati Khotmi; Rusdi
Akuntabel: Jurnal Ilmiah Akuntansi Vol. 3 No. 1 (2024): Vol. 3 No. 1 Oktober 2024
Publisher : Lembaga Pengembangan, Penelitian dan Pengabdian Kepada Masyarakat (LP3M) Sekolah Tinggi Ilmu Ekonomi AMM (STIE AMM) Mataram

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Abstract

This research aims to find empirical evidence about the influence of spiritual intelligence, emotional intelligence and intellectual intelligence on accounting understanding. The variables in this research consist of 3 (three) independent variables, namely spiritual intelligence (X1), emotional intelligence (X2) and intellectual intelligence (X3) and the dependent variable, namely accounting understanding (Y). The population of this study were undergraduate students majoring in accounting at STIE AMM Mataram who had taken several core courses such as introduction to accounting I, introduction to accounting II, financial accounting I, financial accounting I, advanced financial accounting II and accounting theory. The sampling technique used was purposive sampling. The criteria were based on undergraduate students majoring in accounting who had taken several core courses such as introduction to accounting I, introduction to accounting II and so on so that the number of respondents selected was 98 people. Data was obtained by distributing 98 questionnaires, of which 86 questionnaires were returned and could be used. Data were analyzed using Multiple Linear Regression. The results of this research indicate that spiritual intelligence and emotional intelligence do not have a significant positive effect on the accounting understanding variable. Meanwhile, intellectual intelligence has a significant positive effect on accounting understanding
Pengaruh Pemanfaatan Teknologi Informasi, Penggunanaan Informasi Akuntansi Dan Pelatihan Terhadap Kinerja UMKM Bidang Perdagangan Di Lombok Barat Muhammad Irfadil; Herawati Khotmi; Elvina Setiawati
Akuntabel: Jurnal Ilmiah Akuntansi Vol. 3 No. 2 (2024): Vol. 3 No. 2 Desember 2024
Publisher : Lembaga Pengembangan, Penelitian dan Pengabdian Kepada Masyarakat (LP3M) Sekolah Tinggi Ilmu Ekonomi AMM (STIE AMM) Mataram

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Abstract

This research aims to determine the effect of the use of information technology, use of accounting information and training on the performance of MSMEs in the Trade Sector in West Lombok. The sample in this study amounted to 96 people. The data collection technique in this research is a questionnaire. The data analysis method uses the Multiple Linear Regression Analysis model. Based on the analysis and results of hypothesis testing, it can be concluded that the information technology utilization variable has a value of tcount (4.000) > tTable (1.661) and a significance value of (0.000) < 0.05. This shows that the use of information technology (X1) has a significant effect on the performance of MSMEs (Y). For the variable use of accounting information, the value of tcount (3.476) > ttable (1.661) and the significance value is (0.000) < 0.05. This shows that the use of accounting information (X2) has a significant effect on the performance of MSMEs (Y). Training variable, tcount value (3.870) > tTable (1.661) and significance value of (0.000) < 0.05. This shows that training (X3) has a significant effect on the performance of MSMEs (Y). The results show that the value of Fcount (6.779) > FTable (3.06) is significant. (0.00) < 0.05, this shows that the variables Use of Information Technology (X1), Use of Accounting Information (X2), and Training (X3) together have a significant effect on the performance of MSMEs (Y).
Pengaruh Return On Invesment, Earning Per Share dan Devidend Per Share Terhadap Harga Saham Sektor Manufaktur Yang Ada Di BEI Tahun 2019-2021 I Wayan Danaswara; Baiq Kisnawati; Herawati Khotmi
Akuntabel: Jurnal Ilmiah Akuntansi Vol. 4 No. 1 (2025): Vol. 4 No. 1 Februari 2025
Publisher : Lembaga Pengembangan, Penelitian dan Pengabdian Kepada Masyarakat (LP3M) Sekolah Tinggi Ilmu Ekonomi AMM (STIE AMM) Mataram

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Abstract

In 2019-2021, the composite stock price index experienced uneasy fluctuations which resulted in fluctuations in the joint stock price. This study was conducted with the aim of knowing the effect of Return On Investment (ROI), Earning Per Share (EPS) and Dividend Per Share (DPS) on stock prices of companies engaged in the manufacturing sector from 2019 to 2021. This study uses secondary data sources. sourced directly from the company's official website and the official website of the Indonesian Stock Exchange, where the data collection method used is the documentation method directly from the official website source. The data analysis technique used in this research is quantitative descriptive analysis. Based on the results of this study conducted in manufacturing sector companies from 2019 to 2021, it shows that Return On Investment (ROI) has no effect on stockprices in the manufacturing sector while Earning Per Share (EPS) and Dividend Per Share (DPS) have an influence on stock prices of the manufacturing sector on the IDX in 2019-2021.
Pengaruh Profitabilitas Dan Leverage Terhadap Nilai Perusahaan Dengan Kebijakan Dividen Sebagai Variabel Intervening Pada Perusahaan Manufaktur (Makanan Dan Minuman) Nursinta; Herawati Khotmi; Rusdi
Akuntabel: Jurnal Ilmiah Akuntansi Vol. 2 No. 4 (2024): Vol. 2 No. 4 Agustus 2024
Publisher : Lembaga Pengembangan, Penelitian dan Pengabdian Kepada Masyarakat (LP3M) Sekolah Tinggi Ilmu Ekonomi AMM (STIE AMM) Mataram

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Abstract

This research aims to determine and analyze the significant and direct influence of profitability and leverage on company value through dividend policy as an intervening variable in food and beverage sector manufacturing companies listed on the Indonesia Stock Exchange (BEI) 2019-2022. The population in this research are food and beverage sector manufacturing companies on the Indonesia Stock Exchange (BEI). This research uses a documentation method with purposive sampling technique. The sample used was 9 companies out of 114 companies. The data analysis method used is Multiple Linear Regression. The research results show that profitability (X1) and leverage (X2) have a significant and direct effect on company value (Y) but dividend policy is unable to mediate between profitability and leverage on company value through dividend policy (Z) as an intervening variable.
Co-Authors Agus Fahrul Chair Agustiningsih, Wulandari Akbar, Muhammad Islahuddin Alfian Sayuti Alvina Damayanti Amisa, Elia Amrul, Rusli Andika Noviawan, Lalu Arif Firman Aulia Astini, Yuli Astini, Yuli Baehaki Syakbani Bairizki, Ahmad Dara Intan Ariati Dewi Rispawati Edi Muhammad Jayadi Eka Aswati Purnamasari Eko Supriastuti Elvina Setiawati Elvina Setiawati Endang Kartini Eni Indriani Fachrozi FACHROZI. F Faizathul Octavia, Yusi Fatikasari, Nurul Fauzi, Agus Khazin Feryansyah Feryansyah, Feryansyah Genadi, Yeldi Dwi Hadi, Khaerul Hengki Samudra herliana rosika Hidayat, Lalu Muhammad Taufik Hikmah Hikmah Hikmah, Husnul I Made Murjana I Wayan Danaswara Irianto Irianto Jumaidi, Lalu Takdir Kembang, Lale Puspita Khaerul Hadi Khaerul Umam, Khaerul Khairul Hadi Kisnawati, Baiq Kukuh Tondoyekti Kurniya Alda Syafitri Listantia, Nora M Wahyullah Mariana Mariana Mariana Mas’ud, Riduan Muhamad Yusup Muhammad Irfadil Muhammad Wahyullah Mustaan Mustaan Mustaan, Mustaan Nadia Nuril Ferdaus Ni Ketut Arunika Brahmantari Nora Listantia Nursinta Octavia, Yusi Faizathul Putri, Dina Amalya Ramadhan, Mahameru Nur Ikhsan Resty Yusnirmala Dewi Riduan Mas’ud Rini Adriani Auliana Rispawati, Dewi Rosika, Herliana Rury Indah Sintia Rusdi Rusdi Bahalwan Rusdi Rusdi Safitri, Dian Mila Sahratullah Samodra, Vegalyra Novantini Samudra, Hengki Sanurdi Sanurdi Sarkasi Hadi Sugandi Savira, Anisa Seprianingsih, Dewi Setiawati, Elvina Shinta Eka Kartika Sofiati Wardah Sofiati Wardah Solina, Eva SOPIAN SAORI Sri Hadiatini Sri Maryanti Sukma Hidayat Kurnia Abadi Suparlan . Supriastuti, Eko Syakbani, Baehaki Tondoyekti, Kukuh Ulfiani Asdiansyuri Ulfiyani Asdiansyuri, Ulfiyani Wardiningsih, Reny Yani, Achmad Yeldi Dwi Genadi Yuliati, Ni Nyoman Yusi Faizathul Octavia Zulkarnaen