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All Journal Jurnal Akuntansi dan Ekonomika JURNAL PENDIDIKAN TAMBUSAI Jurnal Edukasi (Ekonomi, Pendidikan dan Akuntansi) JASS (Journal of Accounting for Sustainable Society) INVEST : Jurnal Inovasi Bisnis dan Akuntansi Jurnal Ilmiah Raflesia Akuntansi Innovative: Journal Of Social Science Research Inisiatif: Jurnal Dedikasi Pengabdian Masyarakat Bisma : Business and Management Journal Journal of Islamic Finance and Accounting Research Journal of Citizen Research and Development Jurnal Ekonomi, Manajemen, Akuntansi Research in Accounting Journal
Sari, Dian Puji Puspita
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Religion Humanities Biochemistry, Genetics & Molecular Biology Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Public Health Social Sciences Other

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Journal : Research in Accounting Journal

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ANALISIS BIAYA DIFERENSIAL DALAM PENGAMBILAN KEPUTUSAN MENERIMA ATAU MENOLAK PESANAN KHUSUS PADA UD. SANTIA DEKOR Salsabila, Talitha; Pebiana, Santi; Sari, Dian Puji Puspita
Research in Accounting Journal (RAJ) Vol. 1 No. 2 (2020): RAJ (Research in Accounting Journal)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/raj.v1i1.82

Abstract

Presentation of accurate information is the main requirement to assist management in making decisions and choosing alternatives as the best course of action among alternatives. Differential accounting information consists of costs, income, and assets. This study takes the object of UD. Santia Decoration in the field of decoration (curtains and wallpapper). This research uses descriptive quantitative research with existing data sources. Results of analysis of calculations using differential accounting information in decision making to reject or accept special orders.
Formation of Optimal Portfolio Using A Single Index in Pharmaceutical Companies Rosa, Sara Nurdia; Tereza, Ledia; Agustina, Efa; Desilfa, Yulana; Sari, Dian Puji Puspita
Research in Accounting Journal (RAJ) Vol. 4 No. 1 (2023): RAJ (Research in Accounting Journal)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/raj.v3i1.1892

Abstract

The purpose of this study is to identify optimal portfolio stocks using the Single Index Model. This research applies a descriptive method with a quantitative approach. The population and sample consist of all pharmaceutical companies listed on the Indonesia Stock Exchange (IDX), including: PT Merck Indonesia Tbk, PT Kalbe Farma Tbk, PT Tempo Scan Pacific Tbk, PT Darya Varia Laboratoria Tbk, PT Indofarma (Persero) Tbk, PT Kimia Farma Tbk, PT Pyridam Farma Tbk, PT Sido Muncul Tbk, and PT Pharos Tbk. The data used are secondary data obtained from sources such as www.idx.co.id, www.yahoofinance.co.id, and www.bi.go.id through documentation and literature review techniques. The results show that three companies—SIDO, PYFA, and DVLA—are considered optimal for portfolio formation, as their Excess Return to Beta (ERB) values are higher than the corresponding cut-off point (Ci).
Co-Authors Agustiawan, Agustiawan Agustina, Efa Ameliya, Ameliya Andrizal, Gilang Fikri Angellita, Putri Arifah, Auliya Aristi, Mentari Dwi Arsyika, Ridha Azani, Nazwira Berliani, Mitha Febri Chandra Mei, All Ouxtrisa Desilfa, Yulana Dinata, Handika Surya Endang Sri Wahyuningsih, Endang Sri Fresty, Kharismah Hadistya, Istifar Dilla Jayati, Arum Jihan, Perina Rama Julianti, Mira M. Yusuf Melyana, Dewi Ayu Nur Fitriana Oktamade, Dion Pebiana, Santi Pramudita, Ika Dwi Pramudita Putri, Annie Mustika Putri, Novianti Arnas Rahmadani, Yulia Ronardi, Salsabilla Rosa, Sara Nurdia Sagala, Dina Marlina Salsabila, Talitha Setiawan, Rasyid Shoumi, Nur El Hikmah siti rodiah Suci, Rama Gita Suriyanti, Linda Hetri Syafitri, Andini Tereza, Ledia Zein, Pasti Yohana