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All Journal JAM EKONOMIS : Journal of Economics and Business Owner : Riset dan Jurnal Akuntansi Jurnal Ilmiah Poli Bisnis MANAJEMEN DEWANTARA Journal of Applied Accounting And Business (JAAB) Jurnal Akuntansi Keuangan dan Bisnis Accounting Information System, Taxes, and Auditing Journal (AISTA) JAPEPAM, Jurnal Pengabdian kepada Masyarakat
Frima, Rini
PDIM Universitas Andalas
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Languange, Linguistic, Communication & Media Social Sciences

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PENGARUH DIVIDEND POLICIES TERHADAP STOCK PRICE VOLATILITY (STUDI EMPIRIS PADA PERUSAHAAN INDEKS HIGH DIVIDEND 20 YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2020-2024) Suci Indah Sari; Rini Frima; Lisa Amelia Herman
MANAJEMEN DEWANTARA Vol 9 No 1 (2025): MANAJEMEN DEWANTARA
Publisher : Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30738/md.v9i2.20897

Abstract

This study aims to analyze the effect of dividend policies on stock price volatility, with asset growth, leverage, and size as control variables. The population in this study consists of all companies listed in the High Dividend 20 Index for the period 2020 to 2024. The sampling technique used in this study is purposive sampling. The results show that the dividend payout ratio and dividend yield have no effect on stock price volatility, while the control variables asset growth, leverage, and size have a negative and significant effect on stock price volatility. Simultaneously, the dividend payout ratio, dividend yield, asset growth, leverage, and size influence stock price volatility
Pengaruh Financial Literacy dan Modal Investasi terhadap Trading Activity Investor Pemula di Bursa Efek Indonesia Frima, Rini; Husni, Tafdil; Hamidi, Masyhuri; Adrianto, Fajri
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 3 (2024): Artikel Research July 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i3.2240

Abstract

This empirical study aims to test and analyze the influence of financial literacy and investment capital on the trading activity of beginner investors on the Indonesia Stock Exchange (BEI). This research was conducted on Politeknik Negeri Padang Accounting Department students who have had a Rekening Dana Nasabah (RDN) on the IDX for less than 1 (one) year. The research sample is students who have taken courses in financial management and capital markets. The trading activity observed is the frequency of share buying and selling transactions on the IDX from April 1 to June 30, 2022. Investment capital is the amount of rupiah deposited to RDN at the start of the transaction. 54 respondents participated in this research and the data was processed. The data obtained were processed and analyzed using descriptive statistical and multiple linear regression using SPSS 26. The results of the study showed that partially, investment capital had a positive effect on trading activity, while financial literacy did not affect trading activity. However, the investment capital and financial literacy variables influence the trading activity of beginner investors on the IDX in 2022.
Pengaruh Kualitas Laporan Keuangan, Ukuran Perusahaan, dan Debt Maturity Terhadap Efisiensi Investasi Hasan, Puti Zeina Hanifah; Rini Frima; Eka Rosalina; Reni Endang Sulastri
Journal of Applied Accounting And Business Vol. 6 No. 1 (2024): JAAB - Juni 2024
Publisher : LP2M Politeknik Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37338/jaab.v6i1.290

Abstract

This study aims to examine the effect of financial statement quality, company size and debt maturity on investment efficiency. This study tested multiple linear regression models, using spss tools. The population in the study were consumer non-cyclicals companies listed on the IDX 2019-2021 as many as 72 companies selected by purposive sampling so that the total sample was 142 data. The data used in this study are the company's financial statements on the IDX. Investment efficiency uses salesgrowth measurement, financial reporting quality uses accrual quality measurement, company size uses natural logarithm of total assets measurement, and debt maturity uses short-term debt ratio measurement. The results of this study prove that financial reporting quality affects investment efficiency, but company size and debt maturity do not affect investment efficiency.
Peningkatan Pemahaman Mahasiswa Melalui Pelatihan Penyusunan Laporan Keuangan Pemerintahan Daerah Bagi Siswa SMK 2 Kota Padang Heriyanto, Randy; Yentifa, Armel; Gustati, Gustati; Frima, Rini; Maulina, Vira; Juliani, Ririn
JAPEPAM, Jurnal Pengabdian kepada Masyarakat Vol. 4 No. 2 (2025): JAPEPAM
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Kegiatan pengabdian masyarakat ini bertujuan untuk meningkatkan pemahaman mahasiswa pada materi penyusunan laporan keuangan daerah melalui pemberian pelatihan dan evaluasi dengan pre-test dan post-test. Sebanyak 33 mahasiswa berpartisipasi dalam kegiatan ini. Instrumen yang digunakan berupa 15 soal pilihan ganda mengenai jurnal keuangan pemerintah daerah, laporan realisasi anggaran, laporan operasional, basis akuntansi, serta pencatatan transaksi. Hasil analisis menunjukkan bahwa nilai rata-rata pre-test siswa adalah 9.16, sedangkan rata-rata post-test meningkat menjadi 9.84. Walaupun peningkatan skor relatif kecil (0.69 poin), hasil ini menunjukkan adanya peningkatan pemahaman setelah kegiatan berlangsung. Artikel ini menyimpulkan bahwa pelatihan akuntansi pemerintahan efektif sebagai sarana peningkatan literasi akuntansi mahasiswa, meskipun diperlukan metode pembelajaran lebih interaktif agar peningkatan hasil belajar dapat lebih signifikan.
Pengaruh Agresivitas Pajak, Risk Minimization, dan Kepemilikan Saham Publik terhadap Pengungkapan Corporate Social Responsibility (Studi Empiris pada Perusahaan Sub Sektor Minyak, Gas, dan Batu Bara yang Terdaftar di Bursa Efek Indonesia (BEI) Periode 2020-2023 Risda, Maya Anisa; Frima, Rini; Jr, Syafira Ramadhea
Ekonomis: Journal of Economics and Business Vol 10, No 1 (2026): Maret
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/ekonomis.v10i1.2715

Abstract

This study aims to determine the effect of tax aggressiveness, risk minimization, and public share ownership on CSR (Corporate Social Responsibility) disclosure in oil, gas, and coal sub-sector companies listed on the Indonesia Stock Exchange for the 2020-2023 period. This quantitative study uses secondary data from annual reports and sustainability reports, using a purposive sampling technique to obtain 92 observations from 23 companies. Data analysis was performed using multiple linear regression. The results of this study reveal that simultaneously there is a significant influence between the variables of tax aggressiveness, risk minimization, and public share ownership on CSR disclosure in oil, gas, and coal sub-sector companies listed on the Indonesia Stock Exchange (IDX) for the 2020-2023 period. However, partially only the risk minimization variable is proven to have a positive and significant influence on CSR disclosure.
Co-Authors Adrianto, Fajri Ananto, Rangga Putra Angriani, Ria Armel Yentifa Dedy Djefris Eka Rosalina Elfitri Santi Febriani, Widya Fera Sriyunianti Gustati Gustati Hasan, Puti Zeina Hanifah Jr, Syafira Ramadhea Juliani, Ririn Lasmi Yupita Masyhuri Hamidi, Masyhuri Maulina, Vira Novita, Nella Rahayu, Resi Randy Heriyanto Reni Endang Sulastri Risda, Maya Anisa Suci Indah Sari Tafdil Husni Triani, Marisa Trizenda, Nadiyah Yupita, Lasmi