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All Journal International Journal of Economics, Business and Accounting Research (IJEBAR) juremi: jurnal riset ekonomi Indonesian Journal of Applied Accounting and Finance
Saputra, Dany Adi
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Analysis of Potential Business Service Retribution to Regional Original Revenue in Pacitan Regency 2019-2023 Maharani, Tania Diva; Saputra, Dany Adi
AKUMULASI: Indonesian Journal of Applied Accounting and Finance Vol. 3 No. 1 (2024): June
Publisher : Vocational School, Universitas Sebelas Maret (UNS), Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/akumulasi.v3i1.1671

Abstract

This study aims to analyze the potential revenue from business service retribution in Pacitan Regency by utilizing the actual revenue data of the retributions from 2019 to 2023. This research is a qualitative descriptive study. The primary data was obtained from interviews and the secondary data was collected from the financial reports of Pacitan Regency. To analyze the data, the researcher used a potential analysis of the current conditions from 2019 to 2023 and a trend analysis to project estimated revenues. The researcher used the data in the period before the pandemic and after the pandemic for the next four years.  The potential analysis results indicate that there are components of business service retribution that potentially need to be improved. These components are fish auction place retribution, with revenue realization of 99.51% of the set budget, and recreational and sports places retribution, with revenue realization of 83.43% of the set budget. The trend analysis predicts an annual increase in revenue of IDR 2,722,774,900.50 according to predictive analytics after the pandemic. Based on this research, several aspects need to be improved to enhance the revenue from business service retribution, particularly concerning the quality of Human Resources (HR). The improvement and addition of facilities at locations as the objects of business service retribution are also needed.
THE COMBINED IMPACT OF HIGH DEBT LEVELS AND NEGATIVE EARNINGS ON THE VALUE RELEVANCE OF ACCOUNTING INFORMATION Saputra, Dany Adi
Juremi: Jurnal Riset Ekonomi Vol. 4 No. 4: Januari 2025 (In Press)
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53625/juremi.v4i4.9509

Abstract

This study examines how high debt levels and negative earnings affect accounting information's value relevance. Positive correlations between stock prices, book value of equity per share (BVPS), and earnings per share (EPS) demonstrate the value relevance of accounting information. The sample includes 1,209 the Indonesia Stock Exchange (IDX)-listed enterprises in 2018-2019, in the period before the Covid-19 Pandemic. The hypotheses were tested using multiple linear regression analyses. The results prove the worth of BVPS and EPS. Next, high debt levels do not cause BVPS or EPS to lose relevance. Negative earnings reduce the relevance of BVPS and EPS. Low debt levels paired with negative earnings lower the value relevance of EPS but not BVPS. High debt levels and negative earnings lead BVPS and EPS to lose relevance. The observation period before the COVID-19 pandemic may affect the value relevance of EPS and BVPS in this investigation. This sample was chosen to avoid pandemic-related outcomes. Future research might evaluate pandemic effects. This finding demands management to control debt and prevent losses. These findings can inform authorities about excessive debt and negative earnings, such as in "special notices" on the Indonesia Stock Exchange's website. This analysis contributes to the literature by showing how high debt levels and company losses affect EPS and BVPS value relevance
STOCK PRICE DETERMINANTS: BEFORE AND DURING THE COVID-19 PANDEMIC Ardila, Lina Nur; Saputra, Dany Adi; Budiwati, Christiyaningsih; Syafiqurrahman, Muhammad
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 8, No 4 (2024): IJEBAR, VOL. 08 ISSUE 04, DECEMBER 2024
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v8i4.16560

Abstract

This study aims to analyze the effect of financial variables, namely Earnings per Share (EPS), Return on Assets (ROA), Debt to Equity Ratio (DER), and Price to Book Value (PBV) on Stock Prices in companies listed on the Indonesia Stock Exchange during the period 2018-2021. The analysis method used is multiple linear regression to test the effect of each variable partially and simultaneously. The results of the study show that in 2018-2019, EPS, ROA, and PBV have a significant effect on Stock Prices, while DER does not have a significant effect. Conversely, in 2020-2021, only EPS shows a significant effect on Stock Prices, while ROA, DER, and PBV do not have a significant effect. The overall regression model shows good ability in explaining variations in Stock Prices, with high R Square values, namely 78.7% for 2018-2019 and 82.4% for 2020-2021. This research is expected to provide insight for investors in making investment decisions based on the company's financial performance.
STOCK PRICE DETERMINANTS: BEFORE AND DURING THE COVID-19 PANDEMIC Ardila, Lina Nur; Saputra, Dany Adi; Budiwati, Christiyaningsih; Syafiqurrahman, Muhammad
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 8 No 4 (2024): IJEBAR, VOL. 08 ISSUE 04, DECEMBER 2024
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v8i4.16560

Abstract

This study aims to analyze the effect of financial variables, namely Earnings per Share (EPS), Return on Assets (ROA), Debt to Equity Ratio (DER), and Price to Book Value (PBV) on Stock Prices in companies listed on the Indonesia Stock Exchange during the period 2018-2021. The analysis method used is multiple linear regression to test the effect of each variable partially and simultaneously. The results of the study show that in 2018-2019, EPS, ROA, and PBV have a significant effect on Stock Prices, while DER does not have a significant effect. Conversely, in 2020-2021, only EPS shows a significant effect on Stock Prices, while ROA, DER, and PBV do not have a significant effect. The overall regression model shows good ability in explaining variations in Stock Prices, with high R Square values, namely 78.7% for 2018-2019 and 82.4% for 2020-2021. This research is expected to provide insight for investors in making investment decisions based on the company's financial performance.
Co-Authors Ardila, Lina Nur Budiwati, Christiyaningsih Maharani, Tania Diva Muhammad Syafiqurrahman