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All Journal JEA17: Jurnal Ekonomi Akuntansi EQIEN - JURNAL EKONOMI DAN BISNIS Jurnal Ilmiah Ekonomi Global Masa Kini Widya Balina :Jurnal Ilmu Pendidikan dan Ekonomi Jurnal Akuntansi Kompetif Bisman (Bisnis dan Manajemen): The Journal of Business and Management Jurnal EK dan BI Jurnal Ilmiah Wahana Pendidikan JCA (Jurnal Cendekia Akuntansi) Jurnal Ekonomika Dan Bisnis JAKA (Jurnal Akuntansi, Keuangan dan Auditing) Indonesian Journal Economic Review (IJER) Jurnal Akuntansi, Manajemen, dan Perencanaan Kebijakan
R. Pandin, Maria Yovita
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Religion Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

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PENGARUH TOTAL QUALITY CONTROL DAN JUST IN TIME TERHADAP PENINGKATAN KUALITAS PRODUK DAN EFISIENSI BIAYA Hasanah, Robiatul; R. Pandin, Maria Yovita
JEA17: Jurnal Ekonomi Akuntansi Vol 6 No 2 (2021): Oktober
Publisher : Universitas 17 Agustus 1945 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30996/jea17.v6i2.5962

Abstract

The research entitled Effect of Total Quality Control and Just In Time on improving product quality and cost efficiency aims to analyze the effect of Total Quality Control (TQC) and Just In Time (JIT) on improving product quality and cost efficiency. This research was conducted at one of the manufacturing companies in Surabaya, namely UD. Sukri Dana Abadi. This study used descriptive qualitative method. The type of data used in this study is the type of primary data where researchers obtain data through direct data collection efforts. Methods of data collection is done by conducting interviews and observations on the object under study. The results of this study indicate that Total Quality Control (TQC) has an effect on improving product quality and cost efficiency, where the quality of the resulting product is in accordance with the specifications and Standard Operational Prosedur (SOP). While Just In Time (JIT) shows a significant effect on improving product quality and cost efficiency. The storage fee before Just In Time is Rp. 7,463,577 while the storage cost after Just In Time is Rp. 3,732,788 then there is a difference of Rp. 3,731,788 which means Just In Time can reduce costs by Rp. 3,731,788.
PENGARUH KEBIJAKAN DIVIDEN TERHADAP HARGA SAHAM PADA INDUSTRI TEKSTIL DAN GARMEN YANG TERDAFTAR DI BURSA EFEK INDONESIA PADA TAHUN 2012-2016 Retno P, Dwi; R. Pandin, Maria Yovita
JEA17: Jurnal Ekonomi Akuntansi Vol 5 No 1 (2020): April
Publisher : Universitas 17 Agustus 1945 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30996/jea17.v5i1.4114

Abstract

ABSTRACTThis study has the aim of knowing the effect of dividend policy as measured by dividends per share and dividend payout ratio on stock prices. This research is quantitative descriptive. The total companies that will be studied are 3 companies which are determined through purposive sampling. In this study shows the results that dividend policy does not have a significant effect on the stock prices of textile and garment companies listed on the  Indonesia Stock Exchange (IDX). While simultaneously dividends per share and dividend payout ratio have no effect on stock prices. This shows that dividends do not provide signals or information to investors to invest in shares, because investors feel the same, whether they receive dividends at present or not, in the end investors will invest again and the rise and fall of the DPR will not affect investors whether will invest in the company or not. 
A Strategi Optimalisasi Saham - Saham Dengan Pendekatan Metode Indeks Tunggal Pada Perusahaan Tambang yang Terdaftar dalam LQ45 di BEI Periode 2020 – 2022 Sari, Ananta Kumala; Bianca, Sullicyanna Luna; Permata Dinda, Bahiira Albasitha; R. Pandin, Maria Yovita
Bisman (Bisnis dan Manajemen): The Journal of Business and Management Vol. 6 No. 3 (2023): November 2023
Publisher : Program Studi Manajemen, Fakultas Ekonomi, Universitas Islam Majapahit, Jawa Timur, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36815/bisman.v6i3.2958

Abstract

The purpose of this study is to determine the optimization strategy with a single index approach in mining companies included in LQ45. The single index method is a simplified method of the index model developed by Markowitz. This single index method explains the relationship between the return of each individual security and the market index return based on the observation of fluctuations in stock prices in line with the market price index. The research method used is qualitative method by analyzing the numbers or numerical in LQ45 stocks by visiting the official website of the Indonesia Stock Exchange (BEI), Yahoo Finance, and BI and the number of samples used is eight companies using purposive sampling. The results of this study indicate that there are five out of eight companies that have optimal portfolios. The optimal companies are PT Indotambangraya Megah Tbk (ITMG), PT Merdeka Copper Gold Tbk (MDKA), PT Indika Energy Tbk (INDY), PT Aneka Tambang Tbk (ANTM), and PT Adaro Energy Indonesia (ADRO) with an optimal portfolio return of 0.0463 or 4.63% and an optimal portfolio risk of 0.0073 or 0.73%. There are two optimization strategies in optimizing the optimal portfolio using the single index method, namely, active strategies and passive strategies, but these strategies can be selected depending on market conditions at that time.
Dampak Dinamika Inflasi Dan Ukuran Perusahaan Terhadap Tingkat Penghindaran Pajak Pada 11 Sektor Industri Yang Listing Di Bursa Efek Indonesia (BEI) Pada Tahun (2019-2022) prisilia, shofianti; R. Pandin, Maria Yovita
JAKA (Jurnal Akuntansi, Keuangan, dan Auditing) Vol. 5 No. 1 (2024): JAKA (Jurnal Akuntansi, Keuangan, dan Auditing)
Publisher : Universitas Dian Nuswantoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56696/jaka.v5i1.10734

Abstract

This study aims to determine the effect of inflation rate and company size on the level of tax avoidance. The population in this study are companies listed on the Indonesia Stock Exchange (IDX) in 2019-2022. The sampling technique was purposive sampling method. Data analysis using SEM-PLS with the help of SmartPLS4 analysis tool. Based on the results of the study, it can be concluded that the inflation rate has no effect on the level of tax avoidance, company size affects the level of tax avoidance. And the inflation rate and company size have no significant effect on the level of tax avoidance.
ANALISIS PERANAN AKUNTANSI DAN PELAPORAN LINGKUNGAN PADA PERUSAHAAN PT ASIA PULP & PAPER (APP) SINAR MAS Putri, Viviane Maharani; Setiawan, Farrel Daffa; R. Pandin, Maria Yovita
Jurnal Akuntansi Kompetif Vol. 7 No. 1 (2024): Pengendalian, Kinerja Keuangan, dan Peran Audit di Era Dinamis
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v7i1.1590

Abstract

In the business world, environmental accounting and reporting has become a major concern. Concern about environmental issues such as climate change, natural resource conservation, and sustainability has encouraged companies and organizations around the world to consider the environmental impact of their business operations. More and more companies are adopting sustainable business practices and committing to environmental responsibility. This research aims to provide benefits to manufacturing companies such as Asia Pulp & Paper Sinar Mas regarding the important role of environmental accounting and reporting for a company. The methodused in this researc his qualitative with a descriptive approach. The data usedare secondary data. The results of this research are on Asia Pulp & Paper Sinar Mas which has implemented and presented environmental reporting.
Pengaruh Faktor Makroekonomi Terhadap Return Saham dengan Model Arbitrage Pricing Theory Jofanka, Alinda Dwi; Sa’diyah, Shofiatus; Estianingtyas, Farah; R. Pandin, Maria Yovita
JCA (Jurnal Cendekia Akuntansi) Vol 4 No 2 (2023): Desember
Publisher : Fakultas Ekonomi Prodi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Penelitian ini mengeksplorasi sektor keuangan, khususnya subsektor perbankan, yang merupakan bagian penting dalam perekonomian suatu negara. Persaingan yang intens di sektor perbankan Indonesia menghasilkan peningkatan pembelian kembali saham setiap tahunnya. Penelitian ini bertujuan untuk menilai dampak faktor-faktor makroekonomi, seperti inflasi, tingkat suku bunga, dan nilai tukar rupiah, terhadap return saham subsektor perbankan dengan menggunakan Arbitrage Pricing Theory. Metode kuantitatif dengan pengujian regresi linier berganda digunakan untuk menganalisis data saham perbankan yang terdaftar di Bursa Efek Indonesia pada periode 2020-2022. Hasil penelitian menunjukkan bahwa inflasi dan tingkat suku bunga tidak memiliki pengaruh yang signifikan terhadap return saham, sementara nilai tukar rupiah memiliki pengaruh negatif. Secara keseluruhan, faktor-faktor makroekonomi tersebut dapat menjelaskan sekitar 26,3% variasi return saham perbankan.
Pengaruh Akuntansi Hijau dan Kinerja Lingkungan terhadap Kinerja Keuangan pada Perusahaan Sektor Kimia yang Terdaftar di Bursa Efek Indonesia Periode 2021-2023 Sari, Fannya Mutiara; Suci, Annisa Ari; Ananta, Mufita Dea; R. Pandin, Maria Yovita
Widya Balina Vol 9 No 1 (2024): Jurnal Ilmu Pendidikan dan Ekonomi
Publisher : widya balina

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53958/wb.v9i1.547

Abstract

Selama periode 2021–2023, penelitian ini menyelidiki bagaimana akuntansi hijau dan kinerja lingkungan berdampak pada kinerja keuangan perusahaan kimia yang terdaftar di Bursa Efek Indonesia. Kinerja lingkungan (X1) dan akuntansi hijau (X2) diukur dengan biaya lingkungan dan peringkat PROPER. Kinerja keuangan, yang diukur dengan ROE, adalah variabel dependen. Analisis data dilakukan dengan regresi linier berganda menggunakan SPSS, dan sample terdiri dari dua puluh perusahaan yang dipilih secara purposive. Hasil uji t menunjukkan bahwa akuntansi hijau memiliki pengaruh negatif signifikan terhadap kinerja keuangan, sedangkan uji F menunjukkan bahwa kedua variabel independen memiliki pengaruh positif signifikan terhadap kinerja keuangan secara keseluruhan.
PENGARUH KONFLIK ISRAEL-IRAN TERHADAP PASAR ENERGI DUNIA DAN IMPLIKASINYA PADA PORTOFOLIO INVESTASI Aulia, Arti Mirza; Maharani, Diva Damai; R. Pandin, Maria Yovita
Jurnal Ekonomi dan Bisnis (EK dan BI) Vol 7 No 2 (2024)
Publisher : Politeknik Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37600/ekbi.v7i2.1695

Abstract

The Israel-Iran conflict has a significant impact on the global energy market, especially through the Strait of Hormuz, a strategic route for the world's oil supply. This study analyzes the effect of the conflict on the energy market and its impact on the energy sector investment portfolio, using data from energy companies in Indonesia for the period 2019-2023. Quantitative research method was applied, and the analysis was conducted using SPSS 26 through descriptive test, normality test, and ANOVA. The results of the normality test show that the Israel-Iran Conflict variable is not normally distributed, while the World Energy Market and Investment Portfolio variables are normally distributed. The ANOVA test shows that the Israel-Iran conflict has no significant effect on the average change in the energy market and investment portfolio. In contrast, there were significant differences in the World Energy Market and Investment Portfolio between groups, suggesting that other factors influenced these two variables. These results indicate the importance of considering factors other than the Israel-Iran conflict in energy investment strategies.
ANALYSIS OF THE IMPACT OF FINANCIAL RESISTANCE AND FINANCIAL PERFORMANCE ON PT PERTAMINA’S FINANCIAL RESILIENCE DURING THE ECONOMIC CRISIS Pranata, Natasha Anjanette; Tyas, Hesti Ning; Wulandari, Amalia Dewi; R. Pandin, Maria Yovita
JEA17: Jurnal Ekonomi Akuntansi Vol 9 No 1 (2024): April
Publisher : Universitas 17 Agustus 1945 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30996/jea17.v9i1.11197

Abstract

The object of research that we will use is PT. Pertamina is listed on the Indonesian Stock Exchange. The purpose of this study is to determine the impact of resistance and financial performance on the resilience of PT. Pertamina during the economic crisis. This research wasconducted using data in the IDX Annual Report to determine PT PERTAMINA's financial resilience during the economic crisis. Additionally crucial to enhancing the resiliency or soundness of financial institutions is effective risk management. Posing obstacles to the development of financial markets and institutions resilience. To maintain general economic stability and health, it is crucial to strengthen the resilience of financial markets and financial institutions. The findings demonstrate the beneficial influence of financial resilience on economic performance and its potential to lessen the effect of the possibility of a global recession on businesses and the overall economy. The research methodology we
The Effect of Risk Management in Improving Portfolio Performance on LQ45 Stocks in the Indonesian Capital Market Rahayu, Putri; Lestari P.A., Diana Indah Sri; R. Pandin, Maria Yovita
Jurnal Ilmiah Ekonomi Global Masa Kini Vol. 15 No. 2 (2024): Vol 15, No 2
Publisher : Universitas Indo Global Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36982/jiegmk.v15i2.4794

Abstract

This study aims to analyze the effect of risk management on the performance of the LQ45 stock portfolio in the Indonesian capital market, which consists of large-cap and high-liquidity stocks. The stocks in this index have a special attraction for institutional and individual investors due to their higher stability compared to other stocks on the Indonesia Stock Exchange (IDX). However, they remain vulnerable to various market risks, including changes in macroeconomic conditions, government policies, and fluctuations in global sentiment. This study uses secondary data from the financial statements of LQ45 companies over a certain period and conducts multiple linear regression analysis of risk management variables, such as Price-to-Earnings Ratio (PER), Beta Portfolio, Dividend Yield, and Market Capitalization. The results show that these variables do not have a significant influence on portfolio performance, as indicated by the coefficient of determination of 11.8%, which indicates that most of the variation in portfolio performance (88.2%) is influenced by factors outside the model. Portfolio beta theoretically shows the greatest potential influence, but the statistical results are not significant. The study concludes that while risk management plays an important role in maintaining portfolio stability, a more comprehensive approach is needed to optimize investment returns. Portfolio diversification strategies, proper asset allocation, and analysis of global market trends are important in the face of Indonesian capital market volatility. This study contributes to the portfolio management literature in Indonesia by offering practical guidance for investors to develop effective investment strategies to manage risk and maximize their portfolio returns amidst complex and volatile market dynamics. Keywords: Risk Management, Portofolio Performance, LQ45 Stocks, Capital Market
Co-Authors Alfons, Susana K. Amalia, Devina Shava Ambarwati, Hanum Cheffi Ananta, Mufita Dea Anggun Pratiwi Aulia, Arti Mirza Bianca, Sullicyanna Luna Dwi Retno P Estianingtyas, Farah Hasanah, Robiatul Hwihanus Jofanka, Alinda Dwi Kurniawati, Aprilia Tri Laila, Amar'atus Lavenia, Lisa Lestari P.A., Diana Indah Sri Maharani, Diva Damai Nur A, Fajar Ardian Permata Dinda, Bahiira Albasitha Pertiwi, Ana Pranata, Natasha Anjanette prisilia, shofianti Putri, Aprilia Wahana Putri, Viviane Maharani Rahayu, Putri Rahmania, Oky Resita Ramadhanti, Nouva Ayu Ridho, M Wachid Sa’diyah, Shofiatus Salsabila, Sausan Nada Sari, Ananta Kumala Sari, Fannya Mutiara Setiawan, Farrel Daffa Siregar, Putri Adelia Suci, Annisa Ari Tyas, Hesti Ning Wulandari, Amalia Dewi ’baniFadillah, FauziahNursya