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All Journal Jurnal Akuntansi Profesi JIAI (Jurnal Ilmiah Akuntansi Indonesia) Jurnal Pengabdian Masyarakat Bumi Raflesia Jurnal Pengabdian Masyarakat IPTEKS Journal of Islamic Economics West Science Accounting and Finance FINANCE : International Journal Of Management Finance IECON: International Economics and Business Conference Ulil Albab Proceeding of International Conference on Social Science and Humanity
Rendy Mirwan Aspirandi
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Religion Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Mechanical Engineering Public Health Social Sciences Other

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Journal : FINANCE : International Journal Of Management Finance

 1 
The Effect of Financial Ratios on Stock Prices with Profitability as a Moderating Variable in Food Companies Listed on the Indonesia Stock Exchange Sintawati , Sintawati; Riyanto Setiawan Suharsono; Rendy Mirwan Aspirandi
Finance : International Journal of Management Finance Vol. 2 No. 4 (2025): June
Publisher : Publikasi Inspirasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62017/finance.v2i4.84

Abstract

This study aims to examine and analyze the effect of financial ratios namely liquidity, solvency, and market value on stock prices, with profitability as a moderating variable. A quantitative approach was employed, using purposive sampling on 29 food sector companies listed on the Indonesia Stock Exchange during the 2019–2023 period, resulting in 145 observational data points. Secondary data were analyzed using multiple linear regression and Moderated Regression Analysis (MRA) with SPSS. The results indicate that liquidity and market value have a significant positive effect on stock prices, while solvency has a significant negative effect. Profitability, measured by Earnings Per Share (EPS), was found to significantly strengthen the influence of the three financial ratios on stock prices. The implications of this study highlight the importance of profitability as a financial signal that enhances a company's stock attractiveness in the eyes of investors. The limitation of this research lies in the sample scope, which is restricted to the food sector. This study offers both practical and academic contributions in understanding the moderating role of profitability in the relationship between financial ratios and stock prices.
Reconstruction of Financial Reports in Accordance with EMKM SAK (Case Study on Kopi Dako Julie Sukosari, Bondowoso Regency) Bahtiar Adi Darmawan; Norita Citra Yuliarti; Rendy Mirwan Aspirandi
Finance : International Journal of Management Finance Vol. 3 No. 1 (2025): September
Publisher : Publikasi Inspirasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62017/finance.v3i1.104

Abstract

This study aims to reconstruct the financial statements of the Kopi Dako Julie MSME in Sukosari, Bondowoso Regency to comply with the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM) set by the Indonesian Institute of Accountants. The MSME has so far only recorded its finances manually and simply, without preparing formal financial statements such as financial position statements, profit and loss statements, and notes to the financial statements. The research method used is a case study with a qualitative descriptive approach. Primary data were obtained through interviews and direct observation, while secondary data were in the form of MSME financial recording documents. The results of the study indicate that after the reconstruction, the financial statements can be prepared completely in accordance with the SAK EMKM structure. The resulting report provides more accurate and relevant information, including net profit after tax of IDR 23,016,865 from total sales of IDR 331,000,000, with a net profit margin of 6.96%. This study emphasizes the importance of preparing financial statements that comply with standards to improve accountability, access to financing, and managerial decision making in MSMEs.
Co-Authors Bahtiar Adi Darmawan Dimas Dwi Oktavian Eko Budi Satoto Hasanah, Nur Da'iyah Maheni Ika Sari Moh. Halim Muhammad Akmal Alfarizi Muhammad Mufarrihul Fuad Norita Citra Yuliarti, Norita Citra Nur Siti Al Munawaroh Probowulan, Diyah redy saputra Riyanto Setiawan Suharsono Ronalin, Gustina Sintawati , Sintawati Thamrin, Mohammad Yulinartati