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All Journal BJRA (Bongaya Journal of Research in Accounting) INDOGENIUS International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Insan Cita Bongaya Research Journal
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Humanities Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Nursing Social Sciences

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Pengaruh Kejelasan Sasaran Anggaran, Audit Kinerja, Dan Partisipasi Masyarakat Terhadap Akuntabilitas Pengelolaan Dana Desa Di Kecamatan Mamasa Kabupaten Mamasa Gilda; sahidah; Yusuf, marwah
Bongaya Journal of Research in Accounting (BJRA) Vol. 8 No. 2 (2025): Bongaya Journal of Research in Accounting
Publisher : STIEM BONGAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37888/bjra.v8i2.920

Abstract

Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh kejelasan sasaran anggaran, audit kinerja danp artisipasi masyarakat terhadap akuntabilitas pengelolaan dana desa di kecamatan Mamasa Kabupaten Mamasa. Pengumpulan data menggunakan data primer yang diperoleh dari pembagian kuesioner. Sampel penelitian ini berjumlah 88 responden dan untuk penarikan sampel menggunakan tehnik purposive sampling atau berdasarkan kriteria tertentu. Hasil data kuesioner tersebut telah diuji instrumen berupa validitas dan reliabilitas serta diuji asumsi klasik berupa asumsi Normalitas dan asumsi Multikolinearitas. Metode analisis data menggunakan teknik regresi berganda.
Pengaruh Earning Per Share (EPS) dan Price Earning Ratio (PER) Terhadap Harga Saham Pada Perusahaan Manufaktur Sub Sektor Farmasi Yang Terdaftar Di Bursa Efek Indonesia Sahidah; Agung
Insan Cita Bongaya Research Journal Vol. 4 No. 3 (2025): Juni
Publisher : Insan Cita Bongaya Research Journal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70178/icbrj.v4i3.137

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh earning per share dan price earning ratio terhadap harga saham pada perusahaan Farmasi yang terdaftar pada Bursa Efek Indonesia. Pengumpulan data menggunakan metode dokumentasi dari data sekunder yang di peroleh dari laporan keuangan dan data-data saham dengan menggunakan teknik sampel jenuh. Jumlah sampel sebanya 11 perusahaan Farmasi dengan dengan 3 tahun observasi yakni 2021 – 2023. Sehingga data yang diobservasi sebanyak 33 data observasi. Metode analisis data menggunakan analisis regresi linear data panel. Hasil penelitian menunjukkan bahwa earning per share berpengaruh positif signifikan terhadap harga saham, demikian juga price earning ratio berpengaruh positif signifikan terhadap harga saham
COMPARISON OF FINANCING GROWTH IN ISLAMIC COMMERCIAL BANKS BASED ON ITS USE Asbi Amin; Rosida Maedina Agus; Syahrul Mansyur; Sahidah
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 4 No. 2 (2026): April
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v4i2.743

Abstract

This study aims to analyze differences in financing growth based on its type of use working capital, investment, and consumption at Islamic commercial banks in Indonesia during the 2021-2024 period. This research addresses the limitations of previous studies, which generally focused on aggregate analysis and failed to compare growth dynamics across financing types simultaneously. The study used a quantitative approach with monthly data (n = 48) analyzed using Repeated Measures ANOVA and Bonferroni's follow-up test. The results showed a significant difference in financing growth, where working capital financing differed significantly compared to investment and consumption financing, while both were not significantly different. These findings indicate that working capital financing is more sensitive to economic conditions, while investment and consumption financing tend to be stable. This research contributes by emphasizing the role of financing growth as a strategic signal from a signaling theory perspective and provides implications for strengthening the intermediary function of Islamic banking.
Co-Authors Agung Asbi Amin Gilda Jaya, Fitri Muzdalifah Nurdin, Nasrayanti Rahman Pura, Rahman Rinaldy, Syiar Rio Januara Rosida Maedina Agus Sarmila Syahrul Mansyur Yusuf, Marwah