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THE INFLUENCE OF CORPORATE SOCIAL RESPONSIBILITY, CURRENT RATIO AND SELF ASSESSMENT ON STOCK PRICES OF CONVENTIONAL BANKING COMPANIES Devi Dias Pradani; Anny Widiasmara
International Conference on Social and Islamic Studies Proceedings of the International Conference on Social and Islamic Studies (SIS) 2021
Publisher : International Conference on Social and Islamic Studies

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Abstract

The state of the economy of a country is claimed to be prosperous when the level of investment in the country always develops from time to time. The importance of implementing CSR in a company is corporate social responsibility which focuses on sustainability on economic, social and environmental aspects. If many investors enter, automatically the stock price in the company will also rise. GCG (Good Corporate Governance) which is by self-assessment can be taken into consideration in determining the company's health level. The purpose of this study is to provide empirical evidence that the current ratio, corporate social responsibility and self-assessment have an effect on stock prices. This type of research is quantitative, secondary data using financial reports, annual reports and closing prices at www.idx.co.id and yahoo Finance. The sample of conventional banking companies used is 20 in 2016-2020. The statistical data analysis technique used in this research is descriptive, multiple linear regression analysis and T test. The results show that CSR and Self-Assessment System variables have a significant effect on stock prices. While the Current Ratio variable has no significant effect on stock prices.
THE EFFECT OF COMPANY'S ROA AND SIZE ON ZAKAT IN SHARIA COMMERCIAL BANKS Diaz Martha Chairunnisa; Anny Widiasmara
International Conference on Social and Islamic Studies Proceedings of the International Conference on Social and Islamic Studies (SIS) 2021
Publisher : International Conference on Social and Islamic Studies

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Abstract

The economy in Indonesia is growing rapidly, including the increasing bankingsector. Sharia banking must fulfill all economic orders that have been set out in the Qur'anand Hadith including obeying the pillars of faith and the pillars of Islam. One of the fivepillars of Islam that must be implemented is Zakat. According to Islamic law, zakat is anasset that is issued when it has reached the conditions stipulated in religious rules. So thatwith Zakat it will foster noble character for both muzzaki and mustahiq to uphold the Islamiceconomy with the grace of Allah Subhanallahu wata'ala. The purpose of this study is toprovide empirical evidence that ROA and firm size have an effect on Zakat. This research isquantitative, secondary data using annual financial report data at www.idx.co.id and thecompany's official website. The sample of Islamic Commercial Bank Companies is 13Islamic Commercial Banks in 2014-2020 using profitability Return on Assets (ROA) andcompany size as measured by Ln total assets. This study uses the data testing method used isdescriptive statistical analysis, hypothesis testing with SPSS 25 with multiple linearregression data analysis techniques and t test. The results showed that ROA and firm size hada significant effect on corporate zakat.
ANALISIS EFEKTIVITAS PROGRAM KEMITRAAN DAN BINA LINGKUNGAN PT INDUSTRI KERETA API (INKA) PERSERO PADA UMKM Anny Widiasmara
INVENTORY: JURNAL AKUNTANSI Vol 2, No 1 (2018)
Publisher : Universitas PGRI Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (549.98 KB) | DOI: 10.25273/inventory.v1i2.2437

Abstract

This research is intended to analyze Partnership and Community Development Program (PKBL) of PT INKA (Persero) at UMKM as one of the program. Corporate Social Responsibility (CSR) and to find out the relationship between the partners of PT INKA (Persero) Partnership and Community Development Program (PKBL). The research was conducted on 50 partners of PT INKA (Persero) located in Madiun Regency. Data Technique uses primary and secondary data. The data were analyzed by descriptive statistic with Likert scale, Importance of Performance Analysis (IPA), and Cross Tabulation Test (Crosstab). The result showed that PT INKA (Persero) Partnership and Community Development Effectiveness Program achieved the program objectives effectively. Based on the result of Cross Tabulation (Crosstab) there is a significant correlation between characteristic of assisted life with coaching program.
PENGGUNAAN MODEL INDEKS TUNGGAL DALAM MENILAI RESIKO DAN RETURN SAHAM UNTUK PILIHAN BERINVESTASI Anny Widiasmara; Putri Widyasari
INVENTORY: JURNAL AKUNTANSI Vol 1, No 2 (2017)
Publisher : Universitas PGRI Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (454.291 KB) | DOI: 10.25273/inventory.v1i1.2290

Abstract

ABSTRACTThe purpose of this study was to assess the risk and return stock that could be an option to invest by using single index model Compass 100 on the IDX in 2010-2014. This type of research used in this research is descriptive quantitative approach. Samples taken as many as 44 companies of the index Compass 100. The results showed that of the 44 samples selected companies, there were 13 companies that have an optimal return and minimal risk to the proportion of each stock: UNVR of 0.2372039%, ANTM of 0.0057649% , BMTR of 0.14997799%, GGRM of 0.1226567%, MNCN of 0.1571756%, JSMR of 0.2749157%, KLBF of 0.0493033%, CPIN at 98.771899%, CTRA of 0.1009368%, GJTL of 0.0607808%, MEDC of 0.0209188%, KIJA of 0.0253161%, LPKR 0.0231518%. Based on the portfolio has been formed on the calculation of portfolio return of 4.74% and the risk of a portfolio of 0.0019683%.Keywords : Singe Index Model, Optimal Portfolio, Investment Options
PERBEDAAN MODEL OHLSON, MODEL TAFFLER DAN MODEL SPRINGATE DALAM MEMPREDIKSI FINANCIAL DISTRESS Anny Widiasmara; Henny Catur Rahayu
INVENTORY: JURNAL AKUNTANSI Vol 3, No 2 (2019)
Publisher : Universitas PGRI Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (703.983 KB) | DOI: 10.25273/inventory.v3i2.5242

Abstract

The purpose of this study is to provide empirical evidence that there are differences in the Ohlson, the Taffler and the Springate Model in predicting financial distress for companies listed on the Indonesia Stock Exchange in 2015-2017. The population in this study are all nine industrial sector companies listed. This study uses secondary data from annual financial reports / annual report in 2015-2017. Testing the hypothesis in this study using the normality test and the Kruskal Wallis test (different test). The results showed that the Taffler model is the model that has the highest level of accuracy in predicting financial distress conditions of companies listed on the Stock Exchange with an accuracy rate of 83.93%, then the Springate Model with an accuracy rate of 54.91% and the Ohlson Model which is a model with the lowest accuracy rate is 6.70%.Keywords: Ohlson Model, Taffler Model, Springate Model, Financial Distress
PENGARUH FED RATE, HARGA MINYAK DUNIA, BI RATE, INFLASI DAN KURS RUPIAH TERHADAP INDEKS SAHAM SYARIAH INDONESIA (ISSI) PERIODE TAHUN 2011-2017 Citra Puspa Mawarni; Anny Widiasmara
INVENTORY: JURNAL AKUNTANSI Vol 2, No 2 (2018)
Publisher : Universitas PGRI Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1412.641 KB) | DOI: 10.25273/inventory.v2i2.3288

Abstract

The purpose of this study is to analyze the effect of FED Rate, World Oil Price, BI Rate, Inflation and Rupiah Rate to Indonesia Sharia Stock Index (ISSI) Period 2011-2017. The population of this study are Indonesian Sharia Stock Index, FED Rate, World Oil Price, BI Rate, Inflation and Rupiah Exchange Rate in 2011-2017. Determination of the sample using the census method by taking the entire population. This study uses secondary data, time series with the amount of data as much as 72 periods. Data analysis in this study used multiple linear regression analysis, t test statistic, F statistical test, and coefficient of determination test (R2) with the help of computerprogram SPSS version 17. The result of this analysis shows that the variable of the Rupiah Exchange Rate has a significant negative effect to the Indonesian Sharia Stock Index. However, the variable FED Rate, World Oil Price, BI Rate, and Inflation did not have a significant effect on Indonesian Sharia Stock Index.Keyword : Indonesia Sharia Stock Index, FED Rate, World Oil Price, BI Rate, Inflation, Rupiah Exchange Rate
Efek New Normal Terhadap Harga Saham dan Volume Transaksi Nisya Agustina; Diyah Hariyani; Anny Widiasmara; Tri Jarwa
Akuntansi : Jurnal Akuntansi Integratif Vol. 8 No. 1 (2022): Volume 8 Nomor 1 April 2022
Publisher : Prodi Akuntansi UIN Sunan Ampel Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29080/jai.v8i1.871

Abstract

The new normal policy which started on June 1, 2020 provides changes to stock prices and transaction volumes due to the Covid-19 pandemic. This research is directed to see whether there are differences in stock prices and transaction volumes before and during the new normal in the nine IDX industrial sectors. This study uses a quantitative descriptive method with secondary data taken for 60 days before the new normal and 60 days during the new normal then processed with the Wilcoxon Sign Rank test through SPSS 23 software. The data results reveal that there are differences in stock prices before and during the new normal period. in the eight IDX industrial sectors. In the trade, services and investment sectors, there was no difference in stock prices before and during the new normal. The result of transaction volume is that there are differences in transaction volume before and during the new normal period in nine IDX industrial sectors. The difference in stock prices and the volume of transactions that occur increases during the new normal.
THE INFLUENCE OF COMPANY'S ROA AND SIZE ON ZAKAT WITH ISLAMIC SOCIAL REPORTING AS MODERATING VARIABLES Diaz Martha Chairunnisa; Anny Widiasmara
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 5, No 4 (2021): IJEBAR : Vol. 05, Issue 04, December 2021
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v5i4.3854

Abstract

Sharia banking obliged to fulfill all the commands that have been stated in the words of Allah Subhanallahu wata'ala in the Qur'an and obey all the sunnah that has been taught by the Prophet. As a Muslim, it is obligatory to fulfill all the obligatory commands that have been set by Allah, including fulfilling zakat. Zakat must be issued by muzzaki to mustahiq by cultivating noble character both for muzzaki and mustahiq in upholding the Islamic economy. The purpose of this study is to prove empirical evidence of ROA and firm size on zakat and Islamic Social Reporting as moderating. This study uses a quantitative method of secondary data from the Islamic banking sector listed on the Indonesia Stock Exchange with a sample of 13 Islamic Commercial Banks using the 2014-2020 annual financial statements. Profitability is proxied by Return On Assets (ROA) and Company Size using Ln Total Assets. The test method used is descriptive statistical analysis with SPSS 25 hypothesis testing. The results show that ROA and Company Size have a significant effect on corporate zakat and Islamic Social Reporting (ISR) can moderate the effect of ROA and Islamic Social Reporting (ISR) cannot moderate Company Size on corporate zakat.
The Effect of Current Ratio, Debt to Equity Ratio, Return On Assets, and Net Profit Margin on Profit Growth Anny Widiasmara; Agiesti Kusherawati; Retno Cahyaningati; Ratna Wijayanti Daniar Paramita
Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Vol. 6 No. 1 (2022): January 2022
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/assets.v6i1.831

Abstract

This study aims to empirically test the effect of the Current Ratio, Debt to Equity Ratio, Return On Assets, and Net Profit Margin on Profit Growth. The population used is the consumer goods sector companies listed on the IDX in 2016-2020. Sample selection using purposive sampling method. The type of data used is secondary data from the 2016-2020 annual report. The hypothesis was tested using descriptive statistical analysis, classical assumption test, multiple linear regression, hypothesis testing and coefficient of determination test using SPSS 23. The results showed that Debt to Equity Ratio and Net Profit Margin had a significant effect on Profit Growth, Current Ratio and Return On Assets did not significant effect on Profit Growth.
Pengaruh Akuntansi Lingkungan Dan Struktur Modal Terhadap Nilai Perusahaan Dengan Kinerja Keuangan Sebagai Variabel Moderasi Yani Yani; Anny Widiasmara; Abd Rohman Taufiq
Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Vol 6 No 2 (2023): Article Research Volume 6 Number 2, Juni 2023
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi Al-Washliyah Sibolga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36778/jesya.v6i2.1234

Abstract

This study aims to determine the effect of environmental accounting and capital structure on firm value with financial performance as a moderating variable. The sample in this study were 12 BUMN companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2021 period. The research method used is quantitative research with secondary data collection techniques. The analysis technique uses multiple linear regression analysis and Moderated Regression Analysis (MRA). The analytical tool used is SPSS 21. The results show that environmental accounting has no effect on firm value, capital structure has an effect on firm value. Financial performance is not able to moderate environmental accounting and capital structure on firm valu