Article Per Year (5 Year)
p-Index From 2020 - 2025
3.244
P-Index
This Author published in this journals
All Journal Fokus Ekonomi Scientific Journal of Reflection : Economic, Accounting, Management and Business Majalah Ilmiah Bijak EAJ (ECONOMICS AND ACCOUNTING JOURNAL) Jurnal Akuntansi Barelang JURNAL SeMaRaK Abdi Laksana : Jurnal Pengabdian Kepada Masyarakat BHAKTI PERSADA Jurnal Aplikasi IPTEKS (Journal of Applied Sciences and Technology) Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi Journal of Management Accounting, Tax and Production Fokus Abdimas Jurnal Nusa Akuntansi
Ratnasari, Fina
Unknown Affiliation
Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Mechanical Engineering Nursing Public Health Social Sciences Transportation Other

Published : 22 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search
Journal : Majalah Ilmiah Bijak

 1 
Changes in Initial Return Due to Changes in Company Size, Company Age and Debt Equity Ratio: Evidence from the Indonesian Companies Going Public Ratnasari, Fina; Nursita, Meta; Handayani, Puspita
Majalah Ilmiah Bijak Vol. 20 No. 2: September 2023
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/bijak.v20i2.3222

Abstract

This research is an empirical study that aims to examine the influence of these factors, namely company size, company age, and debt to equity ratio (DER). The data used in this study is secondary, using financial statements that have been reported to the Indonesia Stock Exchange. The research sample consisted of 217 companies that conducted IPOs on the Indonesia Stock Exchange in the period 2018 to 2021. Data analysis was performed using multiple linear regression methods to test whether the independent factors had a positive influence on the dependent factor. The existence of companies that conduct IPOs provides an opportunity for investors to obtain initial returns. Initial return is obtained from the difference in price when the investor sells the stock compared to the price when buying it. This research aims to publish accredited national journals as expected output.  
The Use of Operating Cash Flow and Managerial Ownership Against Accounting Conservatism Nursita, Meta; Ratnasari, Fina; Handayani, Puspita
Majalah Ilmiah Bijak Vol. 22 No. 1: March 2025
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/bijak.v22i1.4503

Abstract

This study investigates the impact of operating cash flow and managerial ownership on accounting conservatism in the financial sector companies listed on the Indonesia Stock Exchange (IDX) during the 2021-2023 period. The research employs a purposive sampling method, with a sample size of 57 companies listed on the IDX within the specified period. The data analysis process includes descriptive statistical testing, multicollinearity testing, overall model testing, regression model feasibility testing, and hypothesis testing. Panel data regression analysis is the statistical method utilized in this research. The findings reveal that operating cash flow partially influences accounting conservatism, managerial ownership also has a partial effect on accounting conservatism, and collectively, both variables significantly impact accounting conservatism. The study aims to provide practical value, enabling businesses and the public to better understand the role of operating cash flow and managerial ownership in fostering accounting conservatism, particularly in companies listed on the IDX.
Co-Authors Ajimat, Ajimat Ambarwati Choirunissa, Syifa Doaly, Thom Deutmar Londo Hanna, Riska Haryoso, Gunung Subagyo Anom irfani choiriyah sukriawan Jamil, Siti Nur Aisi Isnen Nursita, Meta Puspita Handayani Putry, Santi Eka Rahma, Ayumi Rahmania, Dinda Raphael , Alexander Rifka, Ode Karmila Sanira, Marbella Umayah Umayah, Umayah Wenten, I Ketut Wulandari, Hana Dwi Yuliani, Ismi Zahira, Sarah