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All Journal Jurnal Akuntansi Dan Bisnis Indonesia (JABISI) Jurnal Puan Indonesia International Journal of Multidisciplinary Approach Research and Science Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan Pancasila International Journal of Applied Social Science
Nurdiana, Diah
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Agriculture, Biological Sciences & Forestry Humanities Chemical Engineering, Chemistry & Bioengineering Economics, Econometrics & Finance Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences

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Effect of Price Earning Ratio, Earning Per Share, Projected Earning Growth, and Dividend Policy on stock prices of property and real estate sector companies listed on the Indonesian Stock Exchange in 2018-2022 Natalia, Ivane; Nurdiana, Diah
Pancasila International Journal of Applied Social Science Том 2 № 03 (2024): Pancasila International Journal of Applied Social Science
Publisher : Pt. Riset Press International

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59653/pancasila.v2i03.1153

Abstract

This study's overarching goal is to quantify the impact on stock price of several financial variables such as price earnings ratio, earnings per share, projected earning growth, and dividend policy. Companies in the real estate and property industry that were listed on the Indonesia Stock Exchange between 2018 and 2022 make up the population of this study. To get a representative sample of seven businesses, use the purposive sampling technique. This is a study of deep data analysis approaches that use SPSS 26's multiple linear regression analysis. The research found that the price earnings ratio has a positive and statistically significant effect on stock prices, earnings per share has a positive and statistically significant effect on stock prices as well, projected earnings growth has a negative and statistically significant effect on stock prices, dividend policies has a negative and statistically insignificant effect, and all four of these factors have a positive and statistically significant effect on stock prices when taken together.
Analysis of Potential Bankruptcy with The Springate Method in Oil and Gas Subsector Companies Listed on The IDX 2018-2021 Rahma, Hipta; Nurdiana, Diah
International Journal of Multidisciplinary Approach Research and Science Том 1 № 03 (2023): International Journal of Multidisciplinary Approach Research and Science
Publisher : Pt. Riset Press International

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59653/ijmars.v1i03.169

Abstract

Changes in world oil prices are a things that must be considered, because they can affect the selling price of crude oil and the profits to be obtained. Apart from that, the rupiah exchange rate against the US dollar is also one thing that needs attention. These conditions become one of the considerations for investors whether the results of the investment can provide profits or have a loss. One of the problems that must be considered is financial distress. The aims of this research is to use the Springate method to analyze the potential for bankruptcy in oil and gas subsector companies. This research uses a quantitative descriptive approach and data collection uses documentation techniques by taking secondary data from the website of the Indonesia Stock Exchange. The sample was selected using certain sampling criteria, so that the sample in this study amounted to 10 companies. The results of the analysis of potential bankruptcy using the springate method in 2018 to 2020 show that there are 8 companies in the distress zone and 2 companies in the safe zone. In 2021 there are 9 companies in the distress zone and 1 company in the safe zone.
Influence of Financial Performance, Company Size and Company Age on Disclosure of Sustainability Reports in Non-Financial Companies on IDX 2019-2021 Adhania, Lathanza; Nurdiana, Diah
International Journal of Multidisciplinary Approach Research and Science Том 2 № 02 (2024): International Journal of Multidisciplinary Approach Research and Science
Publisher : Pt. Riset Press International

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59653/ijmars.v2i02.628

Abstract

Most companies prioritize the interests of shareholders, while other parties do not receive special attention. In these conditions, many business world phenomena often ignore environmental and social problems. To support this problem, a concept is needed. This concept is called a sustainability report. The aims of this research is to analyze the influence of financial performances, firm size, and company age on the disclosure of non-financial companies' sustainability reports. This research uses a quantitative data in the form of secondary data: financial reports of companies obtained from the IDX. The sample was selected using purposive sampling method and the sample for this research includes 10 companies. This hypothesis testing uses multiple linear regression tests using SPSS version 26 software. The partial test results show that profitability has an influence on sustainability report disclosure, while firm size and company age do not influence sustainability report disclosure.
Pendampingan Pembuatan Laporan Keuangan Berbasis Excel di Bunda Tarie Catering Humaira, Balqis Al; Sari, Putri Netasya; Rahmadi, Zara Tania; Widjanarko , Widjanarko; Nurdiana, Diah; Yulianto, Kampono Imam; Utomo, Kabul Wahyu
PUAN INDONESIA Vol. 6 No. 1 (2024): Jurnal Puan Indonesia vol 6 no 1 Juli 2024
Publisher : ASOSIASI IDEBAHASA KEPRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37296/jpi.v5i2.273

Abstract

This research aims to analyze the socialization process and practice of making Excel-based financial reports for micro, small and medium enterprises (MSMEs) in Cempaka Putih, Central Jakarta. The method used is a case study with a qualitative approach. Data was collected through in-depth interviews with MSME owners and financial managers as well as direct observation of the practices carried out in preparing financial reports. The research results show that intensive socialization and the practice of making Excel-based financial reports provide significant benefits for MSMEs in developing their financial understanding and skills.
PENGARUH PENGENDALIAN INTERNAL, ETIKA AUDITOR, DAN GOOD CORPORATE GOVERNANCE TERHADAP PENCEGAHAN FRAUD Widjanarko, Widjanarko; Putri, Azalia Pramesthi; Fatwara, Medy Desma; Nurdiana, Diah
Jurnal Akuntansi Dan Bisnis Indonesia (JABISI) Vol 5 No 2 (2024): Jurnal Akuntansi Dan Bisnis Indonesia (JABISI)
Publisher : Program Studi Akuntansi Institut Bisnis dan Informatika (IBI) Kosgoro 1957

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55122/jabisi.v5i2.1606

Abstract

Tujuan penelitian adalah menguji pengaruh pengendalian internal, etika auditor dan good corporate governance terhadap pencegahan fraud. Sampel penelitian ialah karyawan PT. Bina Karya (Persero) baik laki-laki maupun perempuan dengan pendidikan D3 sampai dengan S2. Pengumpulan data mempergunakan metode angket/kuesioner. Metode analisis yang digunakan adalah analisis regresi linear berganda menggunakan SPSS versi 26. Hasil analisis menunjukkan etika auditor berpengaruh positif pada pencegahan fraud. Sementara, pengendalian internal dan good corporate governance tidak berpengaruh positif atas pencegahan fraud. Secara Simultan, ketiga variabel independen berpengaruh terhadap pencegahan fraud di PT. Bina Karya (Persero).
Effect of Profit Volatility, Dividend Policy, And Company Size on Stock Price Volatility in Banking Companies Listed On IDX in 2018-2022 Period Harnanti, Nunti; Nurdiana, Diah
International Journal of Multidisciplinary Approach Research and Science Том 3 № 01 (2025): International Journal of Multidisciplinary Approach Research and Science
Publisher : PT. Riset Press International

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59653/ijmars.v3i01.1163

Abstract

This research set out to ascertain the impact of firm size, dividend policy, and earnings volatility on stock price volatility in banking companies listed on the Indonesian Stock Exchange (IDX). All banking businesses listed between 2018 and 2022 on the IDX are included in the research population. Using the purposive selection approach, the sample was selected based on the requirement that the corporation paid cash dividends and released financial reports during the study period. Nine firms were selected as a sample using the predetermined criteria. Secondary data is utilized. Multiple linear regression is the data analysis technique with a significance level of 0.05. The study's findings show that (1) earnings volatility does not influence stock price volatility. Dividend policy influences the volatility of stock prices. (3) Stock price volatility is unaffected by the company's size. (4) The simultaneous influence of Earnings Volatility, Dividend Policy, and Company Size on Stock Price Volatility is null. (5) The R-squared adjustment is 0.34. This indicates that 34% of the dependent variable's explanation may be attributed to independent factors, with the other 66% coming from variables not included in this research.
Praktek Dan Pendampingan Penyusunan Laporan Keuangan Sederhana Untuk UMKM Di Kecamatan Ciampea Bogor Damayanty, Prisila; Widjanarko, Widjanarko; Nurdiana, Diah; Djunaidy, Djunaidy; Istiqomah, Rulyannas Tasya; Fadilah, Khoirul; Aulia, Tazkia; Purba, Sekararum Sherlenadya
PUAN INDONESIA Vol. 6 No. 2 (2025): Jurnal Puan Indonesia Vol 6 No 2 Januari 2025
Publisher : ASOSIASI IDEBAHASA KEPRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37296/jpi.v6i2.346

Abstract

This activity aims to analyze the practical process and assistance in preparing simple financial reports for micro, small and medium enterprises (MSMEs) in Ciampea District, Bogor. The method used in this activity is a case study with a qualitative approach. Data was collected through in-depth interviews with MSME owners and financial managers as well as direct observation of the practice of preparing financial reports. The results show that practice and assistance in preparing simple financial reports provide significant benefits for MSMEs in improving their financial understanding and skills.
PENGARUH TAX PLANNING, UKURAN PERUSAHAAN, CORPORATE SOCIAL RESPONSIBILITY TERHADAP MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE TAHUN 2017-2022 Nurdiana, Diah; Yessie, Afly; Suripto; Ayudia, Rosalina; Nurhasanah
Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan Vol. 2 No. 4 (2025): Juni
Publisher : Yayasan Nuraini Ibrahim Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70248/jakpt.v2i4.2221

Abstract

Penelitian ini bertujuan (1) untuk mengetahui apakah tax planning berpengaruh secara parsial terhadap manajemen laba pada Perusahaan makanan dan minuman yang terdaftar di Bursa Efek Indonesia (BEI) Tahun 2017-2022 (2) untuk mengetahui apakah ukuran perusahaan berpengaruh terhadap manajemen laba pada Perusahaan makanan dan minuman yang Terdaftar di Bursa Efek Indonesia (BEI) Tahun 2076-2022 (3) untuk mengetahui apakah Corporate Social Responsibility (CSR) berpengaruh terhadap manajemen laba pada Perusahaan makanan dan minuman yang Terdaftar di Bursa Efek Indonesia (BEI) Tahun 2017-2022 dan (4) untuk mengetahui apakah tax planning, ukuran perusahaan dan Corporate Social Responsibility (CSR) berpengaruh secara simultan terhadap manajemen laba pada Perusahaan makanan dan minuman yang Terdaftar di Bursa Efek Indonesia (BEI) Tahun 2017-2022. Penelitian ini menggunakan metode penelitian kuantitatif. Populasi dalam penelitian ini adalah perusahaan subsektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2017-2022. Teknik pengambilan sampel menggunakan metode purposive sampling. Metode analisis yang digunakan adalah metode analisis deskriptif dan metode analisis regresi berganda dengan program SPSS 26 for windows, yaitu model uji t, uji F dan koefisien determinasi (R2). Hasil penelitian ini menunjukkan bahwa tax planning yang diukur dengan menggunakan dengan tax retention rate (tingkat retensi pajak) memiliki pengaruh terhadap manajemen laba perusahaan, ukuran perusahaan yang diukur dengan menggunakan Ln (total aktiva) memiliki pengaruh terhadap manajemen laba perusahaan, corporate social responsibility (CSR) yang diukur dengan menggunakan corporate social responsibility index (CSRI) memiliki pengaruh terhadap manajemen laba dan tax planning, ukuran perusahaan dan corporate social responsibility (CSR) memiliki pengaruh secara simultan terhadap manajemen laba.
Co-Authors Adhania, Lathanza Afly Yessie Aulia, Tazkia Ayudia, Rosalina Djunaidy, Djunaidy Fadilah, Khoirul Fatwara, Medy Desma Harnanti, Nunti Humaira, Balqis Al Istiqomah, Rulyannas Tasya Kabul Wahyu Utomo Natalia, Ivane Nurhasanah Prisila Damayanty Purba, Sekararum Sherlenadya Putri, Azalia Pramesthi Rahma, Hipta Sari, Putri Netasya Suripto Widjanarko , Widjanarko Widjanarko Widjanarko, Widjanarko Yulianto, Kampono Imam Zara Tania Rahmadi