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All Journal Journal of Business & Banking JMBI UNSRAT (Jurnal Ilmiah Manajemen Bisnis dan Inovasi Universitas Sam Ratulangi) Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Al-Kharaj: Journal of Islamic Economic and Business Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Jurnal Revenue : Jurnal Ilmiah Akuntansi Jurnal Ilmiah Raflesia Akuntansi ALEXANDRIA: Journal of Economics, Business, and Entrepreneurship Jurnal Manajemen, Akuntansi, Ekonomi Journal of Artificial Intelligence and Digital Business Kupna Akuntansi: Kumpulan Artikel Akuntansi Financial and Accounting Indonesian Research Jurnal Indovisi
Limba, Franco Benony
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Religion Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Social Sciences

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BLACK SWAN GLOBAL MARKET: ANALYSIS OF THE EFFECT OF THE COVID-19 DEATH RATE ON THE VOLATILITY OF EUROPEAN FOOTBALL CLUB STOCK PRICES (CASE STUDY OF JUVENTUS F.C., MANCHESTER UNITED, AJAX AMSTERDAM AND BORUSSIA DORTMUND) Limba, Franco Benony; Rijoly, Jacobus Cliff Diky; Tarangi, Margreath I
JMBI UNSRAT (Jurnal Ilmiah Manajemen Bisnis dan Inovasi Universitas Sam Ratulangi). Vol 7, No 3 (2020): JMBI UNSRAT Volume 7 Nomor 3
Publisher : FEB Universitas Sam Ratulangi Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35794/jmbi.v7i3.32690

Abstract

Abstract: The Covid-19 pandemic that hit the world also directly affected financial markets and global stock markets; this condition in economic terminology is known as the Black Swann Global Market Effect. Black Swan Global Market Effect is also experienced by sports industries in the financial industry, the football industry. The purpose of this paper is to see whether there is an influence between the Covid-19 pandemic conditions on the share value of several major European football clubs, namely Ajax Amsterdam, Borussia Dortmund, Juventus F.C., and Manchester United, as a result of the Black Swan Global Market Effect. The data used in this paper is time-series data from March 2020 to August 2020. Meanwhile, to answer the black swan effect phenomenon, the Threshold Generalized Autoregressive Conditional Heteroskedasticity (TGARCH) method is used. The results showed that stocks that were the object of research (Ajax, Borussia Dortmund, Juventus, and Machester United) showed a large response to bad News (an increase in deaths due to covid-19). Abstrak:Pandemic covid-19 yang mengantam dunia juga secara langsung mempengaruhi pasar keuangan serta pasar saham global, kondisi ini dalam terminology ekonomi dikenal sebagai Black Swann Global Markert Effect. Black Swan Global Market Effect hal ini juga dialami industry-industri olahraga yang berada dalam industry keuangan tersebut salah satunya industry sepakbola.Tujuan penulisan ini adalah untuk melihat apakah terdapat pengaruh antara kondisi pandemic covid-19 terhadap nilai saham beberapa klub sepakbola besar eropa yaitu Ajax Amsterdam, Borussia Dortmund, Juventus FC, dan Manchester United sebagai akibat dari Black Swan Global Market Effect.Data yang digunakan dalam penulisan ini adalah data time series dari bulan maret 2020 hingga agustus 2020. Sementara untuk menjawab fenomoena black swan effect ini digunakan metode Threshold Generalized Autoregressive Conditional Heteroskedacity (TGARCH). Hasil Penelitian menunjukkan bahwa, saham-saham yang menjadi objek penelitian (Ajax, Borussia Dortmund, Juventus, dan Machester United) menunjukan respons yang besar terhadap bad news (peningkatan jumlah kematian akibat covid-19). Black Swan Global Market, Pandemi Covid-19, TGARCH Models
PENGARUH KOMPLEKSITAS TUGAS, KOMITMEN PROFESIONAL DAN TEKANAN ANGGARAN WAKTU TERHADAP PERILAKU DISFUNGSIONAL AUDITOR” (STUDI EMPRISIS DI KANTOR BPKP PERWAKILAN PROVINSI MALUKU) Limba, Franco Benony; Atarwaman, Rita; Hetharie, Chelsea
Jurnal Manajemen, Akuntansi, Ekonomi Vol. 1 No. 3 (2023): Jurnal Manajemen, Akuntansi, Ekonomi (Januari)
Publisher : CV. Era Digital Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (198.019 KB) | DOI: 10.59066/jmae.v1i3.213

Abstract

The aim of this study was to examine the effect of auditor's dysfunctional behavior is caused by task complexity, professional commitment, and time budget pressure. The location of this study is the BPKP Representative of Maluku Province. The population in this study were all Auditor Functional Officers who worked as the BPKP representatives of Maluku Province. The sample of this study was conducted by saturation sampling techniques. The data used are primary data with data collection techniques, namely questionnaires. The data analysis method used in this study is multiple linear regression analysis. Based on the results of the research, it is known that task complexity and professional commitment have a positive effect on the auditor's dysfunctional behavior. In contrast, time budget pressure has not to effect on the auditor's dysfunctional behavior.
European Football Player Transfer Scheme according to IFRS and IAS: Case Study on Juventus Football Club S.p.A Limba, Franco Benony; Sapulette, Shella Gilby
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 4, No 4 (2021): Budapest International Research and Critics Institute November
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v4i4.3299

Abstract

Recognition of soccer players as intangible assets in financial statements is still happening today, this case will affect the accounting treatment that will be received by player transfer activities from the old club to the new club. The purpose of this study is to analyze the transfer scheme of football players in Europe from the perspective of IFRS and IAS accounting regulations. This study uses secondary data in the form of player transfer data for the Italian football club Juventus Football Club S.p.A in the 2018/2019 to 2020/2021 season which is included in the club's annual financial statements. In addition, it also uses IFRS and IAS as a study in providing solutions to transfer activities experienced by European clubs. The results of this study indicate that European football players can be categorized as intangible assets and receive proper treatment as intangible assets. Although football activities are different from the industry in general, the transfer scheme carried out by the club can be explained as recognized under IFRS and IAS regulations and used by the club in its financial statements legally.
Pengaruh Profitabilitas dan Kompleksitas Operasi Perusahaan Terhadap Audit Delay: Studi Pada Perusahaan Pertambangan Terdaftar di Bursa Efek Indonesia Peiode 2017-2021 Pattinaja, Elna Marsye; Limba, Franco Benony; Wali, Lisna
ALEXANDRIA (Journal of Economics, Business, & Entrepreneurship) Vol. 5 No. 1 (2024): April
Publisher : Postgraduate, University of Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/alexandria.v5i1.572

Abstract

This research is used to determine the effect of profitability and complexity of company operations on audit delay with company size as a moderating variable. This study-based quantitative research on mining companies aims to determine whether these factors have an effect on audit delay. The population in this study are mining companies listed on the Indonesia Stock Exchange (IDX).The sample used was purposive sampling, there were 49 mining companies listed on the Indonesia Stock Exchange (IDX), the authors used 10 companies that match the sample criteria in this study. The analysis used in this study includes descriptive statistical analysis, classic assumption test, hypothesis testing using regression analysis of the difference in absolute value.The results of this study indicate that profitability has a negative effect on audit delay, the complexity of the company's operations has no effect on audit delay. Firm size is unable to moderate the relationship between profitability and audit delay and firm size is unable to moderate the complexity of the firm's operations on audit delay.
Pengaruh Keterbatasan Sistem Informasi dan Otoritas Pengambilan Keputusan terhadap Akuntabilitas Kinerja Instansi Pemerintah Daerah Sapulette, Shella Gilby; Limba, Franco Benony
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 8 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (256.973 KB) | DOI: 10.32670/fairvalue.v4i8.1486

Abstract

This study aims to empirically analyze the influence of information system limitations and decision making authority on performance accountability of local government agencies by using quantitative approach and is tested using SPSS 24. This research was conducted in 10 districts/ cities in Maluku province with the sample amounted to 96 employees. Sampling technique used purposive sampling method. The results of this study show that the information system limitations do not affect the performance accountability of local government, while the decision making authority affect the performance accountability of local government at the 5% significance level.
A Cointegration and Causal Analysis of the Government Revenue and Expenditure Relationship in Indonesia Rijoly, Jacobus Cliff Diky; Sapulette, Shella Gilby; Latuamury, Jabida; Usmany, Alfrin Ernest Marthin; Limba, Franco Benony
Journal of Business & Banking Vol 12 No 2 (2022): November 2022 - April 2023
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jbb.v12i2.3379

Abstract

This study aims to discuss the causal analysis of government revenues and expenditures in Indonesia in light of the fact that Indonesian fiscal policy significantly relies on government finance. Therefore, it can lead to fragile macroeconomic conditions. In addition, to illustrate this occurrence, the researchers used Granger causality method on data from 1971 to 2021 provided by the World Bank. This paper's findings indicate that in Indonesia, the long run or equilibrium relationship between government revenue and government expenditure goes from government expenditure to government revenue. In addition, this conclusion demonstrates that government expenditures affect government revenue.
PENGARUH PENGETAHUAN DAN MINAT BERTRANSAKSI MENGGUNAKAN LAYANAN QRIS DENGAN TECHNOLOGY ACCEPTANCE MODEL (TAM) SEBAGAI VARIABEL MEDIASI Engko, Cecilia; Limba, Franco Benony; Achmad, Alda Puspita
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 4 No. 1 (2023): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v4i1.274

Abstract

This study aims to analyze the influence of the technology acceptance model (TAM) as a mediating variable in the relationship between knowledge and interest in transactions using the Indonesian Standard Quick Response (QRIS) service. This research is a quantitative study using primary data obtained from distributing questionnaires. The population in this study are MSME coffee shop entrepreneurs who use QRIS. The sampling technique used the Saturated Sampling technique with a total of 43 UMKM Coffee shop business actors as respondents. The test tool used is SmartPLS 3 with the PLS-SEM (Partial Least Square-Structural Equation Modeling) analysis method. The results of this study are 3 hypotheses proposed, two of which can be accepted and one hypothesis is rejected. The accepted hypothesis is the influence of knowledge on intention to use through perceived usefulness and the effect of knowledge on intention to use through perceived ease of use. Meanwhile, the hypothesis that was rejected was that knowledge had a direct effect on interest in using QRIS
Pengaruh Cadangan Kerugian Penurunan Nilai, Non-Performing Loans, dan Loan to Deposit Ratio Terhadap Profitabilitas pada Perusahaan Sektor Perbankan yang Terdaftar di Bursa Efek Indonesia Sososutiksno , Christina; Talabessy, Loudrik; Limba, Franco Benony
Jurnal Ilmiah Raflesia Akuntansi Vol 10 No 1 (2024): Jurnal Ilmiah Raflesia Akuntansi
Publisher : Politeknik Raflesia Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53494/jira.v10i1.441

Abstract

One sector that has enormous power to influence a country's economy is the banking sector. The health of a bank can be seen by achieving profitability through the ROA ratio. The change in accounting standards towards PSAK 71, which is effective since January 1, 2020, requires banks to make reserves using the method of expecting future losses. This study aims to empirically examine the effect of Impairment Loss Reserves, Non-Performing Loans, and Loan to Deposit Ratio, on company profitability. Using multiple linear regression analysis, this research was conducted on banking sector companies listed on the Indonesia Stock Exchange in 2020 – 2022, obtained from the Company's financial statements, and the Financial Services Authority (OJK) website. Based on the results of the study, it is known that the Impairment Loss Reserve and Loan to Deposit Ratio have a positive and significant effect on banking profitability. Meanwhile, Non-Performing Loans have a negative and significant effect on the Company's profitability.
Pengaruh Kinerja Keuangan terhadap Return Saham pada Perusahaan Farmasi di BEI Selama Masa Pandemi Covid-19 Hasan, Meilia; Gasperz, Jefry; Limba, Franco Benony
Financial and Accounting Indonesian Research Vol. 3 No. 1 (2023): Financial and Accounting Indonesian Research
Publisher : Program Studi Akuntansi Unimuda Sorong

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36232/fair.v3i1.1344

Abstract

This study aims to examine the effect of current ratio, debt to equity ratio and return on equity on stock returns in pharmaceutical companies listed on the indonesia stock exchange. The population in this study are pharmaceutical companies listed on the indonesia stock exchange during the covid-19 pandemic (2020-2021). The sample in this study is the financial statements of pharmaceutical companies (2020-2021) which were taken using the purposive sampling method, so that 10 companies were obtained as samples. And using multiple linear regression analysis method, classical assumption test, t test (partial test), and coefficient of determination with the help of spss (statistical product and service solutions) v16 software. Based on the results of the study, it can be concluded that partially current ratio has a positive and significant effect on stock return, while the debt to equity ratio has no significant effect on return on equity, and return on equity has a positive and significant effect on stock return in listed basic and chemical industry sector companies On the indonesia stock exchange for the period (2020-2021).
PENGARUH STRUKTUR ASET, PERTUMBUHAN PENJUALAN, DAN UKURAN PERUSAHAAN TERHADAP STRUKTUR MODAL Aprilla, Dwi Intan; Limba, Franco Benony
Kupna Akuntansi: Kumpulan Artikel Akuntansi Vol 5 No 1 (2024): Kupna Akuntansi: Kumpulan Artikel Akuntansi
Publisher : Program Studi Akuntansi PSDKU Universitas Pattimura di Kabupaten Maluku Barat Daya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30598/kupna.v5.i1.p1-7

Abstract

The aim of this research is to empirically test the effect of asset structure, sales growth and firm size on the capital structure of pharmaceutical subsector companies listed on the Indonesia Stock Exchange for the 2019-2022 period. This research uses quantitative methods by analyzing data using multiple linear regression analysis. The population used in this research was 11 companies with 4 years period of research and the sample used was 43 samples selected using purposive sampling techniques. The results of this research show that asset structure and sales growth have a positive and significant effect on capital structure, while company size has no ieffect on capital structure.
Co-Authors Achmad, Alda Puspita Anakotta, Fanny Monica Aprilla, Dwi Intan Atarwaman, Rita Batkunde, Adonia Anita CHRISTINA SOSOSUTIKSNO DEWI NIDIA SOEPRIADI Dibah, Fara Engko, Cecilia Hasan, Meilia Hetharie, Chelsea Jefry Gasperz Latuamury, Jabida Masjunadi, Masjunadi Pattinaja, Elna Marsye Rijoly, Jacobus Cliff Diky Sapulette, Shella Gilby Sitanala, Theresia Febiengry Talabessy, Loudrik Tarangi, Margreath I Tuny, Fitria Usmany, Alfrin Ernest Marthin Wali, Lisna