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Analisis Peramalan Harga Saham Dengan Metode Arima Terhadap Keputusan Investasi Pada Perusahaan Perbankan Dalam Indeks LQ45 Fitriani, Ruli; Ratih, Nur Rahmanti; Isnaniati, Siti
JCA (Jurnal Cendekia Akuntansi) Vol 5 No 1 (2024): Juni
Publisher : Fakultas Ekonomi Prodi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32503/akuntansi.v5i1.5311

Abstract

Every trader or investor in buying shares will always confused with the highly volatile stock price movements, this is causes traders or investors to be careful in choosing prices on when entering to buy shares. ARIMA price forecasting method is a forecasting method that traders and investors can use to help make decisions.This study is a descriptive study with a quantitative approach with the aim of analyzing, explaining, and concluding the analysis of price forecasting using the ARIMA (Autoregressive Integrated Moving Average) method on investment decisions in banking companies listed in the LQ45 index on the Indonesia Stock Exchange. The data collection technique in this study is documentation of the LQ45 Banking Index Stock Price on the Indonesian Stock Exchange.The results obtained in this study are that the model used in forecasting banking stock prices is the best model, the models include BBCA ARIMA (5.2.0), BBRI ARIMA (5.2.0), BMRI ARIMA (5.2, 0), BBNI ARIMA (2,2,0), and BBTN ARIMA (5,2,0). BBCA's share price decreased by -14.9%. BBRI's share price decreased by -5.8%. BMRI's share price decreased by -6.8%. BBNI's share price decreased by -58.5%. BBTN's share price decreased by -18.8%.106. Investors should not buy shares in banking stocks listed in the LQ45 index. This is because prices tend to fall and make investors suffer losses. However, if trading or investing in the near future, investors will buy shares of BBRI and BBTN companies, because within 1 month the shares will increase and investors or traders can get capital gains.
Determinasi Artificial Intelligence Akuntansi di Praktek Mandiri Dokter Umum Ratih, Nur Rahmanti; Kusuma, Marhaendra; Barreto, Carlos Afonso
Jurnal Akuntansi Terapan dan Bisnis Vol 4 No 2 (2024): Desember
Publisher : Politeknik Negeri Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25047/asersi.v4i2.5217

Abstract

This study aims to examine the influence of doctors' knowledge of the benefits of accounting, technical knowledge and demands of obligations on the implementation of artificial intelligence (AI) of accounting in independent general practitioner practice entities. Data from questionnaire answers to respondents as many as 167 general practitioners who open independent practice services. The research method uses a quantitative approach with hypothesis testing using multiple linear regression analysis to test factors that influence the implementation of AI of accounting and the Independent t-test mean difference test to test differences in doctors' perceptions based on their characteristics. The results of the multiple linear regression analysis test show that the factors that influence the implementation of AI of accounting are 1) doctors' knowledge of the benefits of accounting, 2) doctors' knowledge of basic accounting techniques, and 3) demands of obligations from stakeholders. The results of the Independent t-test test show that there is no difference in the perception of the need for AI of accounting between ASN and Non-ASN general practitioners. The originality of this study: testing the determination of the implementation of AI of accounting in independent general practitioner practice entities, and testing differences in perceptions of the implementation of AI of accounting between ASN and non-ASN general practitioners.  
Pengaruh Likuiditas, Leverage, Dan Pertumbuhan Pendapatan Terhadap Financial Distress Pada Perusahaan Entertaiment Korea Selatan Yang Terdaftar Di Bursa Efek Korea Selatan Vernanda, Elisa; Luayyi, Sri; Ratih, Nur Rahmanti
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 4 No. 5: Juli 2025
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v4i5.8976

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Likuiditas, leverage, dan pertumbuhan pendapatan terhadap financial distress pada perusahaan Entertainment Korea Selatan yang terdaftar di Bursa Efek Korea Selatan selama periode 2021-2023. Financial distress adalah situasi di mana perusahaan mengalami kesulitan dalam memenuhi kewajiban finansialnya, yang dapat berdampak negatif pada kelangsungan hidup perusahaan. Data yang digunakan dalam penelitian ini bersifat sekunder, yang diperoleh dari laporan keuangan perusahaan dan sumber lain yang relevan. Metode analisis yang digunakan adalah analisis regresi berganda untuk menguji hubungan antara variabel independen (likuiditas, leverage, dan pertumbuhan pendapatan) dan variabel dependen (financial distress). Hasil penelitian diharapkan dapat memberikan wawasan tentang faktor-faktor yang berkontribusi terhadap kondisi keuangan perusahaan dalam industri Entertainment, serta memberikan rekomendasi bagi manajemen perusahaan untuk mengelola risiko financial distress. Dengan menemukan hubungan signifikan antara variabel-variabel tersebut, penelitian ini tidak hanya berkontribusi pada literatur akademis, tetapi juga memberikan implikasi praktis bagi pemangku kepentingan di sektor industri Entertainment Korea Selatan.
Pengaruh Keuangan Hijau terhadap Profitabilitas dan Reputasi Perusahaan (The Effect of Green Finance on Profitability and Corporate Reputation) Annisa, Eva; Luayyi, Sri; Ratih, Nur Rahmanti
Akutansi Bisnis & Manajemen ( ABM ) Vol 32 No 02 (2025): Oktober
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35606/jabm.v32i02.1700

Abstract

This study analyzes the effect of implementing green finance on the profitability and reputationof mining companieslisted ontheIndonesia Stock Exchangefor the period 2021-2024. The purposive sampling method is used to obtain sample criteria, the sample consists of nine mining companies. The data analyzed are secondary data derived from annualreports and corporatesustainability reports. Data analysis was carried out through descriptive statistical tests, classical assumption tests, simple linear regression, as well as testing the coefficient of determination, F test, and T test. The results showed that green finance has a significant effect on corporate profitability, but does not have a significant impact on corporate reputation
Pengaruh Keuangan Hijau terhadap Profitabilitas dan Reputasi Perusahaan (The Effect of Green Finance on Profitability and Corporate Reputation) Annisa, Eva; Luayyi, Sri; Ratih, Nur Rahmanti
Akutansi Bisnis & Manajemen ( ABM ) Vol 32 No 2 (2025): Oktober
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35606/jabm.v32i2.1569

Abstract

This study analyzes the effect of implementing green finance on the profitability and reputation of mining companies listed on the Indonesia Stock Exchange for the period 2021-2024. The purposive sampling method is used to obtain sample criteria, the sample consists of nine mining companies. The data analyzed are secondary data derived from annual reports and corporate sustainability reports. Data analysis was carried out through descriptive statistical tests, classical assumption tests, simple linear regression, as well as testing the coefficient of determination, F test, and T test. The results showed that green finance has a significant effect on corporate profitability, but does not have a significant impact on corporate reputation.
Pengaruh Return On Equity (ROE), Total Asset Turnover (TATO) dan Nilai Tukar Rupiah terhadap Return Saham (Studi Kasus Pada Perusahaan Sektor Pertanian Yang Terdaftar di Bursa Efek Indonesia Periode 2018-2021) Priantoro, Wahyu; Ratih, Nur Rahmanti; Kusumaningarti, Miladiah
Jurnal Ilmiah Wahana Pendidikan Vol 10 No 8 (2024): Jurnal Ilmiah Wahana Pendidikan
Publisher : Peneliti.net

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.11159313

Abstract

Return saham merupakan alat untuk mengukur seberapa besar hasil kegiatan investasi. Analisis rasio keungan merupakan salah satu alat yang dapat digunakan investor untuk memilih investasi yang tepat dengan menggunakan riset perusahaan sebagai pedoman. Selain analisis rasio keuangan, analisis makro ekonomi juga tidak kalah pentingnya untuk melihat kondisi perekonomian di Indonesia. Tujuan penelitian ini adalah untuk mengetahui hasil pengujian pengaruh kinerja keuangan dan makroekonmi terhadap return saham. Penelitian ini dilakukan pada perusahaan sektor pertanian yang terdaftar di BEI periode 2018-2021. Jumlah sampel yang diambil sebanyak 10 perusahaan dengan menggunakan metode purposive sampling. Teknik analisis yang digunakan adalah analisis regresi linier berganda. Berdasarkan hasil analisis diketahui bahwa ROE berpengaruh negatif dan signifikan terhadap return saham, TATO berpengaruh positif signifikan terhadap return saham, nilai tukar rupiah berpengaruh negatif dan tidak signifikan terhadap return saham. Dari hasil tersebut perusahaan harus memerhatikan dana yang tertanam dalam bentuk aset yang lebih produktif sehingga perusahaan dapat menggunakan asetnya secara efektif.
Analisis Penerapan Sistem Keuangan Desa (SISKEUDES) Terhadap Kualitas Laporan Keuangan Tahun Anggaran 2022 di Desa Tales Kecamatan Ngadiluwih Kabupaten Kediri Hamidah, Yuliana Siti; Ratih, Nur Rahmanti; Kusumaningarti, Miladiah
Jurnal Ilmiah Wahana Pendidikan Vol 10 No 10 (2024): Jurnal Ilmiah Wahana Pendidikan
Publisher : Peneliti.net

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.11519607

Abstract

The village financial system (SISKEUDES) provides space for village government agencies to obtain wider information and encourages them to play a role in conveying information. This system will make it easier for village governments to prepare village programs. With the increasingly difficult and complex tasks of village governments occurring in villages, information and communication systems support villages in implementing governance that produces transparent and accountable financial reports. The aim of this research is to find out the results of the analysis of the implementation of the village financial system (SISKEUDES) on the quality of financial reports in Tales Village, Ngadiluwih District, Kediri Regency. This research was conducted in Tales Village, Ngadiluwih District, Kediri Regency using primary data. The data analysis technique is qualitative data analysis. Based on the results of the analysis, it was found that accountability and transparency in the management of village financial reports in Tales Village used stages in accordance with the regulations of PERMENDAGRI no. 20 of 2018 starting from planning and budgeting, implementation, administration, reporting and accountability so that Tales Village can produce good quality financial reports and in accordance with applicable regulatory standards
Implementasi Implementasi Standar Akuntansi Keuangan Entitas Tanpa Akuntabilitas Publik (SAK ETAP) Terhadap Laporan Keuangan Pada BUM Desa MItra Sejati Desa Sukorejo Andika, Evan Bram; Ratih, Nur Rahmanti; Kusumaningarti, Miladiah
Jurnal Ilmiah Wahana Pendidikan Vol 10 No 11 (2024): Jurnal Ilmiah Wahana Pendidikan 
Publisher : Peneliti.net

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.12564428

Abstract

Tujuan penelitian ini untuk mengetahui bagaimana implentasi laporan keuangan BUM Desa Mitra Sejati bagi Desa Sukorejo dan untuk mengetahui implementasi Laporan Keuangan BUM Desa Mitra Sejati dengan SAK ETAP. Penelitian ini menggunakan metode deskriptif kuantitatif. jenis data dalam penelitian ini yaitu data primer dan data sekunder. Temuan penelitian ini yaitu terdapat laporan keuangan yang belum sesuai dengan SAK ETAP dan kekurangan sumberdaya yang dimiliki oleh BUM Desa Mitra Sejati Desa Sukorejo. Informasi yang diterima pihak BUM Desa Mitra Sejati Desa Sukorejo terbatas. Kurangnya kesadaran pihak BUM Desa Mitra Sejati Desa Sukorejo terhadap pentingnya laporan keuangan yang sesuai standar. Praktik akuntansi pada BUM Desa mengacu pada SAK ETAP (2021) belum terlaksana karena terbatasnya pengetahuan akuntansi pengelola BUM Desa sehingga tidak mempraktekkan proses akuntansi yang memadai sesuai standar. Kurang optimalnya penyelenggaraan praktik akuntansi serta pemanfaatan informasi akuntansi pada BUM Desa selama ini bukanlah semata– mata merupakan kesalahan ataupun kekurangan para pengelola BUM Desa, tetapi juga di karenakan kurang optimalnya peran Pemerintah dan Perguruan Tinggi dalam mendorong dan memberikan fasilitas praktik akuntansi di BUM Desa.
Pengaruh Penggunaan Metode Risk Profile, Good Corporate Governance, Earning, Dan Capital Terhadap Tingkat Kesehatan Bank Setiawan, Reza; Ratih, Nur Rahmanti; Kusumaningarti, Miladiah
Jurnal Ilmiah Wahana Pendidikan Vol 10 No 11 (2024): Jurnal Ilmiah Wahana Pendidikan 
Publisher : Peneliti.net

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.12803775

Abstract

Evaluasi kondisi bank berdasarkan risiko dan kinerja menghasilkan tingkat kesehatan bank. Tujuan penelitian ini adalah untuk memastikan dampak profil risiko, tata kelola perusahaan yang sehat, pendapatan, dan permodalan terhadap peringkat komposit kesehatan bank di lembaga keuangan yang terdaftar di Bursa Efek Indonesia antara tahun 2019 dan 2021. Sebelas perusahaan dipilih melalui penggunaan pendekatan purposive sampling. Analisis regresi linier berganda adalah metode yang digunakan untuk analisis. Temuan analisis menunjukkan bahwa profil risiko memiliki dampak negatif dan tidak signifikan terhadap keadaan kesehatan bank, seperti halnya tata kelola perusahaan yang baik. Penghasilan memiliki dampak positif dan tidak signifikan, dan modal memiliki dampak negatif dan tidak signifikan. Pengoperasian bisnis juga dilihat oleh pihak luar dapat berdampak pada evaluasi status kesehatan bank. Pihak perusahaan harus memperhatikan segala variable yang mempengaruhi tingkat kesehatan bank seperti, aset, kredit yang diberikan, dan modal, alangkah baiknya diputar pada aktiva yang lebih produktif sehingga perusahaan dapat menggunakannya secara efisien.
Pelatihan Akuntansi Praktek Mandiri Dokter Umum, Dokter Gigi Dan Keperawatan Di Kertosono Nganjuk Jawa Timur Kusuma, Marhaendra; Sari, Hanifah Puspita; Marjukah, Anis; Suaidah, Yuniep Mujati; Ratih, Nur Rahmanti
Jurnal Abdi Masyarakat Nusantara Vol. 2 No. 1 (2024): Jurnal Abdi Masyarakat Nusantara (JURDIASRA), Januari - Juni 2024
Publisher : Ikatan Cendekiawan Muda Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61754/jurdiasra.v2i1.61

Abstract

The community service activity in the form of "Accounting Training for Independent Practice of General Practitioners, Dentists and Nursing in the Kertosono Nganjuk Area" is a collaboration of five permanent lecturers from four universities, namely Kadiri Islamic University, Widya Dharma University Klaten, STIE PGRI Dewantara Jombang and State Polytechnic Poor. This activity was attended by doctors and nurses in Kertosono who have non-BPJS Independent Practice businesses. This activity was held for two days, namely 15-16 December 2023 in the Kertosono Community Health Center meeting room at the presenters' own expense. The aim of this activity is to provide a practical understanding of the application of accounting for general practitioners, dentists and nurses who run independent business practices, and to train general practitioners , dentists and nurses prepare and interpret financial reports for independent practice businesses that are run. Keywords: Accounting; Independent Practice Doctor.