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All Journal Hasanuddin Economics and Business Review AFEBI Economic and Finance Review AFEBI Accounting Review Efektor Accounting Profession Journal (APAJI) MANDAR: Management Development and Applied Research Journal Jurnal Ekonomi Formosa Journal of Multidisciplinary Research (FJMR) JRABA Inclusive Society and Sustainability Studies (ISSUES) Indonesian Journal of Applied and Industrial Sciences (ESA) International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Contemporary Journal of Applied Sciences (CJAS) Akrual: Jurnal Bisnis dan Akuntansi Kontemporer Indonesian Journal of Economic & Management Sciences (IJEMS) JER Agency Journal of Management and Business E-Jurnal Akuntansi
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Evaluation of stochastic oscillator and parabolic sar technical indicator performance in investment strategy decision-making Detri Heri Gemita; Asri Usman; Mediaty; Nur Huzaemah
E-Jurnal Akuntansi Vol. 35 No. 11 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2025.v35.i11.p04

Abstract

The capital market plays an important role in the economy, with stocks as the main investment instrument that has the potential for high returns as well as fluctuating risks. To reduce risk, technical analysis is used through leading and lagging indicators to predict price direction. This study aims to compare the performance of the Stochastic Oscillator as a leading indicator and the Parabolic SAR as a lagging indicator in supporting stock investment decisions. The research method uses a descriptive and comparative quantitative approach with daily stock price data from the IDXGrowth30 index for the 2024 period. The analysis includes accuracy, profitability, and risk, which are tested using a t-test and Welch's t-test. The results show that the Stochastic Oscillator has an accuracy of 78.12%, a cumulative return of 1,112.10%, and a risk of -17.27%, while the Parabolic SAR has an accuracy of 30.56%, a cumulative return of -100%, and a risk of -5,332.09%. The conclusion shows that the Stochastic Oscillator is statistically and empirically superior in generating accurate signals, high profits, and lower risk.
Karakteristik Pemerintah Daerah dan Transparansi LKPD: Studi Empiris pada Sulawesi Selatan Mahyuddin, Nurul Izzah; Mediaty; Rahman, Abdul
Akrual: Jurnal Bisnis dan Akuntansi Kontemporer VOLUME 18 NOMOR 1 JANUARI 2025
Publisher : Accounting Department, Faculty of Economics and Business, Universitas Hasanuddin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26487/akrual.v18i1.35462

Abstract

Penelitian ini bertujuan menganalisis faktor-faktor yang memengaruhi tingkat pengungkapan laporan keuangan pemerintah daerah (LKPD) pada kabupaten dan kota di Provinsi Sulawesi Selatan. Variabel yang diuji meliputi total aset, jumlah Satuan Kerja Perangkat Daerah (SKPD), temuan audit, kemandirian keuangan daerah, ukuran legislatif, tingkat pendidikan, jumlah penduduk, dan tingkat kesejahteraan masyarakat. Penelitian menggunakan data sekunder LKPD tahun 2019–2021 dengan metode purposive sampling sehingga diperoleh 72 observasi. Analisis dilakukan menggunakan regresi data panel. Hasil penelitian menunjukkan bahwa total aset, jumlah SKPD, dan tingkat kesejahteraan berpengaruh positif dan signifikan terhadap tingkat pengungkapan LKPD. Sementara itu, temuan audit, kemandirian keuangan, ukuran legislatif, tingkat pendidikan, dan jumlah penduduk tidak berpengaruh signifikan. Temuan ini menegaskan bahwa karakteristik kapasitas fiskal dan kompleksitas organisasi merupakan faktor penting dalam mendorong transparansi pelaporan keuangan pemerintah daerah.
The Role of Information Technology on the Effectiveness of Internal Control in Fraud Prevention Randi Sastrawan; Mediaty; Amiruddin
Agency Journal of Management and Business Vol. 4 No. 1 (2024): Januari 2024
Publisher : Pustaka Digital Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54065/agency.3.2.2023.181

Abstract

Fraud or Fraud is a deliberate act of dishonesty to deprive another person/party of their rights or property. In the context of a financial statement audit, fraud is defined as a misstatement in a financial report carried out intentionally. Companies identified as committing fraud can result in bankruptcy. This is where the role of an internal control system is really needed. To reduce the potential for fraud committed by irresponsible parties, maximizing the role of information technology is one way that must be taken to prevent fraud. In this research, qualitative research methodology was used. This type of research is library research. The approach used in this research is a philosophical and pedagogical approach. In the process of preventing and detecting fraud, the use of information technology to strengthen the internal control system is a step to overcome this problem. Through the use of information technology systems, it is believed that it will reduce the occurrence of fraud in an organization, which of course will have a good impact on the continuity of the organization's business.
Co-Authors Abd. Hamid Habbe, Abd. Hamid ABDUL HAMID HABBE Abdul Hamid Habbe, Abdul Hamid Abdul Rahman Abdul Wahid Afandi Ahmad, Bashiruddin Aisyah, Andi Alam, Salahuddin Alamsyah, Muhammad Fajar Alifa, Sarah Alimuddin Amiruddin Andi Maulana Kamri Andi, K. Petta Lolo, Arjuni Arham Asri Usman Asri, Wenny Nadya Bambang Subiyanto Batara, Angela Damara, Mochamad Rizky Detri Heri Gemita Diza Kurnianty Jamal Elwiyani Army Endang Tri Pratiwi Fitria Intani Fitriani Fratiwi, Sri Ayu Hamid Habbe Harsudi, Hidayat Hery Widijanto Husaini, Sri Mutiah Indrijawati, Aini Irfan, Lidya Pratiwi Jamaluddin Kaimuddin, Kadriyana Mahyuddin, Nurul Izzah Mallisa, Amalia Indah Pratama Median Wilestari Minggu, Ayu Rinathi Molina Muhammad Afdhal Usman Nur Azizah Nur Huzaemah Nur'Illiyyien Nurfaiqah Yunus Nurwijayanti Pakulla’, Heriani Pontoh, Grace T PRATIWI, RIZKY INMAS Putri Ramadhani Rahmat Rasyid Ramadany, Riska Nur Indah Randi Sastrawan Ratna Ayu Damayanti Ririn Akhriani Rosmayanti Sakinah, Andi Nur Sari Dewi, Andi Ratna Siagian, Ardiles Ferry Sitti Aisyah Sofia Sri Wahyuni Jumadi Sundari, Sri T. Pontoh, Grace Tikupasang, Medyoto Wahid, Muhammad Zulfadli Warkula, Yohanes Zefnath YUNUS