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All Journal JIKA: Jurnal Ilmu Keuangan dan Perbankan FINANCIAL : JURNAL AKUNTANSI Akuntansi Prima Journal Accounting International Mount Hope Jurnal Pengabdian Teknologi, Ekonomi dan Humaniora
Situmorang, Christina Verawaty
Unknown Affiliation
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Engineering Social Sciences

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PERAN PARTISIPASI MASYARAKAT, AKUNTABILITAS, DAN TRANSPARANSI DALAM MEWUJUDKAN GOOD GOVERNANCE TERHADAP PEMBANGUNAN DESA Situmorang, Christina Verawaty; Simanjuntak, Arthur; Elisabeth, Duma M
Jurnal Ilmu Keuangan dan Perbankan (JIKA) Vol. 9 No. 2: Juni 2020
Publisher : Program Studi Keuangan & Perbankan, Fakultas Ekonomi dan Bisnis, Universitas Komputer Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34010/jika.v9i2.2985

Abstract

The objectives research to examine the influence of transparency, accountability, and society participation in the financial management of Rural Development. This research uses Survey method with questionnaire as the instrument. The population of the study was the entire apparatus and the Minister of Village fund managers. Based on the Purposive sampling method, the number of samples obtained is 75 respondents. The research used in this study is quantitative research with the aim of the study of the research in this literature with multiple regression tests and the validity and reliability test to determine Quality questionnaire used with SPSS software. The results of this study show that partials, accountability and society participation had positive significant influence on rural development. While the transparency variable had negative significant influence on rural development. Simultaneous transparency, accountability and society participation had positive influence on rural development. Kata Kunci: Transparansi, Akuntabilitas, Partisipasi Masyarakat dan Pembangunan Desa.
Promosi Efektif di Tengah Pandemi COVID-19 Syamsiyah, Nur; Tiolina Evi; Situmorang, Christina Verawaty; Pamungkas , Petrus Dwi Ananto; Hati, Kusuma; Ismawati, Nur
JEPTIRA Vol 2 No 1 (2024): JURNAL PENGABDIAN MASYARAKAT JEPTIRA
Publisher : Fakultas Teknik Universitas Darma Persada

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70491/jep.v2i1.22

Abstract

Kegiatan pengabdian masyarakat kali ini adalah dengan metode online. Abdimas yang dilakukan secara online dengan sebuah UMKM yang ada di daerah Surabaya, Jawa Timur. Kami melakukan kegiatan pengabdian masyarakat secara oinline karena saat ini negara kita tengah mengalami pandemi COVID19 yang terjadi secara global. Tidak hanya wilayah Jakarta saja, tetapi juga daerah – daerah lain di seluruh Indonesia. Oleh karena itulah, kami melakukan kegiatan pengabdian kepada masyarakat secara online melalui media video conference via google meet. Abdimas atau pengadian kepada masyarakat yang kami lakukan secara daring atau online ini masih tetap mengusung metode abdimas konvensional yaitu sharing knowledge kepada para UMKM dan memberikan beberapa gambaran solusi atas permasalahan – permasalahan yang mereka keluhkan. Harapannya, ADI sebagai Komunitas dosen – dosen Indonesia, mampu menjawab problem masyarakat oleh para sivitas akademika melalui program pengabdian. Agar program PkM tepat sasaran.
CORPORATE GOVERNANCE AS A MODERATING VARIABLE INFLUENCE OF STOCK TURNOVER, EXTENSIBLE BUSINESS REPORTING LANGUAGE AND AUDIT QUALITY ON INFORMATION ASYMETRIES Simanjuntak, Arthur; Situmorang, Christina Verawaty; Elisabeth, Duma Megaria; Ginting, Mitha Christina; Sagala, Lamria
JURNAL AKUNTANSI FINANCIAL STIE SULTAN AGUNG Vol 9 No 1 (2023)
Publisher : Sekolah Tinggi Ilmu Ekonomi Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37403/financial.v9i1.493

Abstract

The purpose of this study was to determine the role of corporate governance as a moderating variable effect of stock turnover, extensible business reporting language and audit quality on information asymmetry. The population of this research is all companies in the retail sector that are listed on the IDX for the 2019-2021 period, totaling 25 companies. The sample of this study adopted a purposive sampling method, so that the samples taken were 11 companies. The analysis technique used in this research is panel data regression analysis and moderation test. The results showed that stock turnover and extensible business reporting language had a significant positive effect on information asymmetry. On the other hand, audit quality has no significant effect on information asymmetry. Simultaneously, stock turnover, extensible business reporting language, and audit quality have a significant effect on information asymmetry. The role of corporate governance can strengthen the effect of stock turnover on information asymmetry. The role of corporate governance can weaken the extensible business reporting language against information asymmetry. Meanwhile, the role of corporate governance is not able to moderate audit quality on information asymmetry.Keywords: Stock Turnover, Extensible Business Reporting Language, Audit Quality, Information Asymmetry, Corporate Governance.
PENGARUH KEPUTUSAN INVESTASI, KEPUTUSAN PENDANAAN, KEBIJAKAN DEVIDEN, DAN RASIO AKTIVITAS TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR PADA SEKTOR INFRAKSTRUKUR YANG TERDAFTAR DI BEI PERIODE 2020-2023 Sari, Gadis Puspita; Sihombing, Aminda Tioni; Mesrawati, Mesrawati; Situmorang, Christina verawaty
Journal Accounting International Mount Hope Vol. 3 No. 3 (2025)
Publisher : Journal Accounting International Mount Hope

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61696/jaimo.v3i3.727

Abstract

This study aims to analyze the effect of investment decisions, financing decisions, dividend policies, and activity ratios on the value of manufacturing companies in the infrastructure sector listed on the Indonesia Stock Exchange (IDX) for the period 2020–2023. The research method used is a quantitative method with a multiple linear regression approach to test the relationship between independent variables and dependent variables. The results of the study indicate that investment decisions, financing decisions, and dividend policies do not have a significant effect on company value. Meanwhile, the activity ratio has a negative and significant effect on company value. Partially, only the activity ratio affects company value, while other variables do not show a significant effect. This finding indicates that asset management efficiency has a greater impact on company value compared to investment decisions, financing, and dividend policies
PENGARUH FREKUENSI PERDAGANGAN, VOLUME PERDAGANGAN, KAPITALISASI PASAR, DAN JUMLAH HARI PERDAGANGAN TERHADAP RETURN SAHAM PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTARDI BEI 2018-2022 Hutapea, Juan Risky Fransido; Samosir, Hiskia Mangasi Pudan; Mesrawati, Mesrawati; situmorang, Christina verawaty
Akuntansi Prima Vol. 6 No. 1 (2024): Akuntansi Prima
Publisher : Fakultas Ekonomi Prodi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34012/japri.v6i1.5016

Abstract

Tujuan Penelitian adalah untuk mengetahui pengaruh frekuensi perdagangan, volume perdagangan, kapitalisasi pasar, dan jumlah hari perdagangan secara simultan terhadap return saham pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2018- 2022. Teknik sampling yang digunakan adalah purposive sampling. Hasil pengujian hipotesis secara parsial diperoleh nilai thitung > ttabel atau 0,532 > 0,05 dan signifikan yang diperoleh - 0.631 < Ttabel 2.022, berarti frekuensi perdagangan secara parsial berpengaruh negatif terhadap return saham, dan menolak H1. Hasilpengujian hipotesis secara parsial diperoleh nilai thitung > ttabel atau 0,599 > 0,05 dan signifikan yang diperoleh 0,529 < 2.022, berarti volume perdagangan secara parsial berpengaruh positif tetapi tidak signifikan terhadap return saham, dan menolak H2. Hasil pengujian hipotesis secara parsial diperoleh nilai thitung > ttabel atau 0,279 > 0,05 dan signifikan yang diperoleh 1,096 < 2.022, berarti kapitalisasi pasar secara parsial berpengaruh positif tetapi tidak signifikan terhadap return saham, dan menolak H3. Hasil pengujian hipotesis secara parsial diperoleh nilai thitung > ttabel atau 0,045 > 0,05 dan signifikan yang diperoleh 2.066 < 2.022, berarti jumlah hari perdagangan secara parsial berpengaruh positif dan signifikan terhadap return saham, dan menolak H4.Secara simultan frekuensi perdagangan, volume perdagangan, kapitalisasi pasar, dan jumlah hari perdagangan tidak berpengaruh terhadap return saham, dan monal H5.
Co-Authors Arthur Simanjuntak Elisabeth, Duma M Elisabeth, Duma Megaria Ginting, Mitha Christina Hutapea, Juan Risky Fransido Kusuma Hati, Kusuma Mesrawati, Mesrawati Nur Ismawati, Nur Nur Syamsiyah Pamungkas , Petrus Dwi Ananto Sagala, Lamria Samosir, Hiskia Mangasi Pudan Sari, Gadis Puspita Sihombing, Aminda Tioni Tiolina Evi