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All Journal JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha JAE (Jurnal Akuntansi dan Ekonomi) Jurnal Ilmiah Accusi
Kadek Marlina Nalarreason
Universitas Pendidikan Ganesha
Humanities Economics, Econometrics & Finance Social Sciences

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Analisis Deskriptif Kuantitatif: Dinamika Harga & Volume Saham Bank Mandiri Dalam Merespons Kebijakan Penempatan Dana SAL Ni Nyoman Suarini; Lucy Sri Musmini; Kadek Marlina Nalarreason
JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vol. 17 No. 03 (2026): Jurnal Ilmiah Mahasiswa Akuntansi
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jimat.v17i03.121343

Abstract

Kajian ini dilakukan untuk menganalisis dinamika harga dan volume perdagangan saham PT Bank Mandiri (Persero) Tbk dalam merespons kebijakan penempatan dana Saldo Anggaran Lebih pada 12 September 2025. Kebaruan penelitian ini terletak pada pengamatan secara bersamaan terhadap perubahan harga dan volume perdagangan saham Bank Mandiri dengan membandingkan kondisi 35 hari perdagangan sebelum dan 35 hari perdagangan setelah kebijakan. Penelitian ini menggunakan pendekatan kuantitatif dengan memanfaatkan data sekunder berupa data historis perdagangan saham yang diperoleh dari Bursa Efek Indonesia dan sumber data pasar modal yang relevan. Analisis data menggunakan statistik deskriptif dengan membandingkan nilai maksimum, minimum, rata-rata, dan standar deviasi harga serta volume perdagangan. Hasil penelitian menunjukkan bahwa rata-rata harga saham mengalami penurunan dari Rp4.727 menjadi Rp4.325 atau sebesar 8,51%, sedangkan rata-rata volume perdagangan menurun dari 186.220.774 saham menjadi 137.303.092 saham atau sebesar 26,27%. Standar deviasi harga dan volume perdagangan juga mengalami penurunan setelah kebijakan. Temuan tersebut menunjukkan bahwa selama periode pengamatan, saham Bank Mandiri mengalami penurunan tingkat harga dan aktivitas perdagangan yang disertai dengan penyempitan penyebaran data. Hasil penelitian ini memberikan gambaran mengenai dinamika respons pasar terhadap informasi kebijakan penempatan dana pemerintah serta dapat menjadi pertimbangan bagi investor dalam mengevaluasi pergerakan saham perbankan di sekitar kebijakan pemerintah. Kata kunci: harga saham, volume perdagangan, Saldo Anggaran Lebih
ASSESSING THE IMPACT OF EARNINGS QUALITY AND FINANCIAL FLEXIBILITY ON FIRM VALUE: INSTITUTIONAL OWNERSHIP AS A MODERATING FACTOR Ni Putu Anindya Sarasija Prameswari; Kadek Marlina Nalarreason
JAE (JURNAL AKUNTANSI DAN EKONOMI) Vol 10 No 2 (2025): JAE (Jurnal Akuntansi dan Ekonomi)
Publisher : UNIVERSITAS NUSANTARA PGRI KEDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/jae.v10i2.25265

Abstract

The aim of this study was to empirically investigate the impact of financial flexibility and profits quality on business value with institutional ownership serving as a moderating variable.   Since a company's worth increases with its cash management, this study examines cash holdings to gauge financial flexibility.   All non-cyclical consumer sector businesses listed on the Indonesia Stock Exchange (IDX) in 2021–2023 make up the study's population. Purposive sampling combined with non-probability sampling was the sample strategy employed in this study, which yielded 67 firms.   Using the SPSS software, this research method is called Moderated Regression Analysis (MRA).   The findings demonstrated that firm value is unaffected by earnings quality.  Because the market reaction is usually negative, low earnings quality cannot raise firm value.   Firm value is positively and significantly impacted by financial flexibility.   The correlation between business value and earnings quality is strengthened by institutional ownership.   The association between corporate value and financial flexibility is weakened by institutional ownership.   The corporation has not engaged in strategic decision-making with business-savvy institutional investors Because they think the business's cash reserves are susceptible to misuse by corporate management, investors do not include them in their investment.
A Conceptual Model for Enhancing Sustainable Performance: The Synergy Of Green Innovation Based on Green Skills and Green Creative Self-Efficacy in Metalcraft MSMES Komang Dandy Andriadi; Komang Tri Yasrawan; Putu Eka Dianita Marvilianti Dewi; Kadek Marlina Nalarreason; Theresia Dirda Rosari Widyadara
Jurnal Ilmiah Accusi Vol. 8 No. 2 (2026): Jurnal Ilmiah Accusi
Publisher : Program Studi Akuntansi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/nhv6kk75

Abstract

Metalcraft micro, small, and medium enterprises (MSMEs) in Bali contribute to the island’s craft economy, yet their transition to environmentally responsible production may be constrained by limited technical resources and uneven environmental capabilities. Although recent MSME studies associate green innovation with business performance, findings concerning environmental performance remain mixed, and previous studies rarely examine owners’ green skills and green creative self-efficacy together in traditional metalcraft enterprises. This study tests the effects of Green Skill and Green Creative Self-Efficacy on Sustainable Performance, with Green Innovation as a mediator, and identifies managerial priorities through Importance-Performance Map Analysis (IPMA). Survey data were obtained from 259 owners of metalcraft MSMEs in Bali Province using proportionate stratified random sampling and analyzed with PLS-SEM in SmartPLS 4. The estimated relationships are positive and statistically significant, and Green Innovation partially mediates the relationships between both capability constructs and Sustainable Performance. Green Creative Self-Efficacy has numerically larger path coefficients than Green Skill for Green Innovation and Sustainable Performance; this coefficient ordering is interpreted descriptively because a formal between-coefficient difference test was not reported. IPMA identifies environmental awareness and pollution-control facility deployment as specific improvement priorities. The study extends MSME sustainability research by linking an individual-level cognitive capability with operational innovation in a traditional craft setting. For practice, the results support combining practical green-skills training with confidence-building problem-solving activities and affordable, context-appropriate pollution-control and waste-management measures.
Co-Authors ANDRIADI, KOMANG DANDY Dewi, Putu Eka Dianita Marvilianti Komang Tri Yasrawan Lucy Sri Musmini Ni Nyoman Suarini Ni Putu Anindya Sarasija Prameswari Theresia Dirda Rosari Widyadara