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Financial Performance Behavioral in the Company Life Cycle Sumail, La Ode; Akob, Rezki Arianty
Jurnal Keuangan dan Perbankan Vol 25, No 4 (2021): October 2021
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/jkdp.v25i4.6273

Abstract

The diversity of financial performance behavior occurs in companies listed on the Indonesian capital market. This study aims to investigate and analyze the behavior of financial performance in the company's life cycle at various stages, including early expansion, late expansion, maturity , and decline. The object of this research is a manufacturing company registered in the Indonesian capital market at least ten years after the IPO and has a complete financial performance report. The regression analysis results prove that the behavior of financial performance varies in each stage of the company's life. i.e., dividend behavior, retained earnings behavior (Retained Earnings to Total Equity), profitability behavior, financial leverage behavior, risk behavior, Cash flows from investment (CFI) behavior. Cash flows from operations (CFO) and behavior Cash flows from financial (CFF). JEL: G14, G23, G41
Literasi Pemanfaatan Digitalisasi dalam Menunjang Pemasaran UMKM Fajriah, Yana; Themba, Orfyanny Syahreffy; Hardiani, Hardiani; Mokhtar, Susiana; Akob, Rezki Arianty; Heslina, Heslina
JOURNAL OF TRAINING AND COMMUNITY SERVICE ADPERTISI (JTCSA) Vol. 4 No. 1 (2024): Februari 2024
Publisher : ADPERTISI

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Abstract

Kegiatan pengabdian masyarakat bertujuan memberikan pemahaman kepada masyarakat terkait literasi pemanfaatan digitalisasi dalam menunjang pemasaran UMKM. Pelaksanaan  kegiatan pengabdian masyarakat menggunakan metode ceramah dan diskusi yang dilaksanakan dalam dua tahap yakni tahapan kegiatan perencanaan pengabdian, serta tahapan kegiatan pelaksanaan penyuluhan. Selain itu pelaksanaan kegiatan ini sudah berjalan dengan lancar dan warga masyarakat telah menyambut baik acara kegiatan ini.
KONTRIBUSI INFLASI SEBAGAI MODERASI RETURN ON ASSET (ROA) CURRENT RATIO (CR) SERTA DEBT TO EQUITY RATIO (DER) TERHADAP RETURN SAHAM PADA PERUSAHAAN SEKTOR KEUANGAN DI BEI Makmur, Munandar; P, Mappamiring; Akob, Rezki Arianty
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 5 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i6.13387

Abstract

This study aims to test and analyze the relationship between Inflation moderation between Return On Asset (ROA), Current Ratio (CR) and Debt To Equity Ratio (DER) to stock returns in financial sector companies on the IDX. The type of research used is a quantitative approach, the population in this study is the banking subsector listed on the Indonesia Stock Exchange (IDX) for the 2021 - 2023 period as many as 47, the sampling technique uses the purposive judgement sampling method with a sample of 39 companies, the number of data units analyzed is 132. Hypothesis testing uses panel data regression analysis and MRA. The results of the analysis provide evidence that ROA has a significant positive effect on Stock Returns, CR has a positive effect on Stock Returns, DER has a significant negative effect on Stock Returns, Inflation has a significant negative effect on Stock Returns, Inflation is proven to weaken the relationship between ROA and Stock Returns, Inflation cannot moderate the relationship between CR and Stock Returns, Inflation is proven to strengthen the relationship between DER and Stock Returns
PENERAPAN STANDAR AKUNTANSI KEUANGAN PADA PT BANK SYARIAH INDONESIA (BSI) Akob, Rezki Arianty; Wahyuni, Sri; Risnawati, Sri; Kanna, Andi Batari Nirwana
Jurnal Ilmiah Manajemen Emor (Ekonomi Manajemen Orientasi Riset) Vol. 7 No. 1 (2023): Juni
Publisher : Universitas Muhammadiyah Luwuk Banggai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32529/jim.v7i1.2425

Abstract

Penelitian ini bertujuan untuk mengkaji peran standar akuntansi keuangan dalam pengelolaan transaksi keuangan yang sangat dibutuhkan oleh perusahaan. Metode penelitian menggunakan pendekatan deskriptif komparatif dengan menggunakan data sekunder. Berdasarkan hasil pengujian, penerapan Standar Akuntansi Syariah dalam pengelolaan transaksi keuangan pada bank syariah termasuk mendukung pembangunan ekonomi karena berdasarkan prinsip bagi hasil yang saling menguntungkan memberikan keuntungan yang wajar. Selain itu, pengelolaan transaksi keuangan di BSI telah sesuai dengan PSAK 101.