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Comparative analysis of Abnormal Return and Trading Volume Activity Before and After the Announcement of the Covid 19 Pandemic-In financial companies listed on the Indonesia Stock Exchange (IDX) Marsuni, Nur Sandi; D'Ornay, Anastasia; Nersiyanti, Nersiyanti; Habbe, Hamid; Nagu, Nadhirah
INVOICE : JURNAL ILMU AKUNTANSI Vol 5, No 1 (2023): Maret 2023
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/inv.v5i1.10532

The purpose of this study was to analyze the reaction of the Indonesian capital market to the first case of Covid-19 by using Abnormal Return (AR), and Trading Volume Activity (TVA) before and after the Covid announcement period in Indonesia. Observations began seven days before and seven days after the event. The population for this study uses financial sector data registered in February and March 2020 on the IDX. The sampling technique used was purposive sampling with a total of 30 financial companies that met the criteria. This study uses quantitative research and comparative research testing methods with the Wilcoxon Signes Rank Test. The results of this study show significant differences in AR before and after the announcement of the Covid-19 pandemic, where these differences are indicated by an increase in Abnormal Returns after the announcement, investors trust companies more before the announcement which already provides returns or profits rather than having to predict profits. what you get in the future. The results of the wilxocon signed rank test showed that there was a significant difference in Trading Volume Activity before and after the announcement of covid .

PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILTY DALAM LAPORAN KEBERLANJUTAN Rais, Anisatun Humayrah; Nagu, Nadhirah; Puspitasari, Ayu; Adil, Muhammad
JURNAL PABEAN : PERPAJAKAN BISNIS EKONOMI AKUNTANSI MANAJEMEN Vol 6, No 1 (2024): Jurnal Pabean Volume 6 No 1, Januari 2024
Publisher : Prodi Perpajakan Politeknik Bosowa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61141/pabean.v6i1.488

Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh pengungkapan Corporate Social Responsibility terhadap kinerja keuangan perusahaan, serta menguji perbedaan kinerja keuangan antara perusahaan yang menerbitkan laporan keberlanjutan dan perusahaan yang belum menerbitkan laporan keberlanjutan pada perusahaan tambang dan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) periode 2016-2020. Sampel pada penelitian ini adalah 18 perusahaan tambang dan manufaktur yang telah menerbitkan laporan keberlanjutan, dan 109 perusahaan tambang dan manufaktur yang belum menerbitkan laporan keberlanjutan selama periode 2016-2020. Analisis data pada penelitian ini menggunakan analisis konten, regresi sederhana, dan uji beda. Hasil penelitian menunjukkan bahwa pengungkapan Corporate Social Responsibility berpengaruh terhadap kinerja keuangan perusahaan. Hasil uji beda menunjukkan bahwa perusahaan yang telah menerbitkan laporan keberlanjutan memiliki kinerja keuangan yang lebih tinggi daripada perusahaan yang belum menerbitkan laporan keberlanjutan selama periode 2016-2020. Hasil penelitian ini berimplikasi sebagai bahan pertimbangan bagi manajemen perusahaan dalam memotivasi penyusunan laporan keberlanjutan yang sampai saat ini belum di penuhi oleh sebagian perusahaan yang terdaftar di Bursa Efek IndonesiaAbstractThis study aims to test and analyze the effect of Corporate Social Responsibility disclosure on the company's financial performance, as well as examine the difference in financial performance between companies that publish sustainability reports and companies that have not published sustainability reports on mining and manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2016-2020 period. The sample in this study is 18 mining and manufacturing companies that have published sustainability reports, and 109 mining and manufacturing companies that have not published sustainability reports during the 2016-2020 period. Data analysis in this study used content analysis, simple regression, and difference tests. The results showed that Corporate Social Responsibility disclosure affects the company's financial performance. The results of the difference test show that companies that have published sustainability reports have higher financial performance than companies that have not published sustainability reports during the 2016-2020 period. The results of this study have implications as a consideration for company management in motivating the preparation of sustainability reports which until now have not been fulfilled by some companies listed on the Indonesia Stock Exchange Keywords: Corporate Social Responsibility; Financial Performance; Sustainability Report.

A Phenomenological Study on the Social Meaning of Costs in the Rambu Solo' Tradition Faisal, Andi; Syarifuddin, Syarifuddin; Damayanti, Ratna Ayu; Nagu, Nadhirah
Journal of International Conference Proceedings Vol 6, No 3 (2023): 2023 ICPM Penang Proceeding
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v6i3.2410

This article aims to explore the social significance of the cost of conducting the Rambu Solo' ceremony from the perspective of the Toraja community. This research was conducted in the traditional region of Kete' Kesu' in North Toraja. The research participants consisted of traditional elders from Kesu' and families who organized the ceremonies. Data was collected through indepth interviews and participatory observations. The phenomenological approach was employed to delve of the expenses. The findings of the study revealed that the Toraja people perceive the expenses to repay the deceased relatives' kindness and as a form of accountability from children/grandchildren to their deceased parents

A Phenomenological Study on the Social Meaning of Costs in the Rambu Solo' Tradition Faisal, Andi; Syarifuddin, Syarifuddin; Damayanti, Ratna Ayu; Nagu, Nadhirah
Journal of International Conference Proceedings Vol 6, No 3 (2023): 2023 ICPM Penang Proceeding
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v6i3.2410

This article aims to explore the social significance of the cost of conducting the Rambu Solo' ceremony from the perspective of the Toraja community. This research was conducted in the traditional region of Kete' Kesu' in North Toraja. The research participants consisted of traditional elders from Kesu' and families who organized the ceremonies. Data was collected through indepth interviews and participatory observations. The phenomenological approach was employed to delve of the expenses. The findings of the study revealed that the Toraja people perceive the expenses to repay the deceased relatives' kindness and as a form of accountability from children/grandchildren to their deceased parents

Green Accounting Performance on Profitability on The Indonesian Stock Exchange Darwin, Khadijah; Alimuddin; Nagu, Nadhirah; Madein, Afdal
Jurnal Aktiva : Riset Akuntansi dan Keuangan Vol 6 No 3 (2024): Oktober 2024
Publisher : Program Studi Akutansi - Universitas Nusa Putra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52005/aktiva.v6i3.232

The aim of this research is to investigate and analyze the impact of green accounting and Kinerja Lingkungan on the profitability of food and beverage companies listed on the Indonesia Stock Exchange (IDX) from 2018 to 2022. The sample, consisting of 8 companies, was determined using a purposive sampling method. The data utilized in this research comprise secondary data extracted from the annual reports of food and beverage companies listed on the Indonesia Stock Exchange (IDX) spanning the period 2018-2022. The analytical approach employed is panel data regression analysis, with the random effect model (REM) selected as the research model. According to the findings from the analysis conducted using Eviews (Econometric Views) version 12, it was discovered that the green accounting variable influences profitability. This is attributed to the perception of green accounting as a long-term investment for the company, wherein present expenditures can bolster the company's reputation. Conversely, the Kinerja Lingkungan variable does not impact profitability. Despite most companies receiving a blue rating, signifying compliance with environmental regulations, the results of Kinerja Lingkungan have not ensured an augmentation in the company's profitability.

HUBUNGAN BIAYA LINGKUNGAN, PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY DAN PROFITABILITAS DALAM PERUSAHAAN Christian, Ferry; Said, Darwis; Nagu, Nadhirah
Jurnal Manajemen Terapan dan Keuangan Vol. 14 No. 01 (2025): Jurnal Manajemen Terapan dan Keuangan
Publisher : Program Studi Manajemen Pemerintahan dan Keuangan Daerah Fakultas Ekonomi dan Bisnis Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jmk.v14i01.33880

Penelitian ini bertujuan untuk mengetahui pengaruh penerapan biaya lingkungan dan pengungkapan corporate social responsibility terhadap profitabilitas dalam perusahaan. Selanjutnya menguji pengaruh biaya lingkungan terhadap pengungkapan corporate social responsibility. Penelitian dilakukan pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) periode 2018-2021 dengan jumlah sebanyak 48 sampel data yang dianalisis yang memenuhi kriteria dengan teknik purposive sampling. Data analisis dilakukan dengan menggunakan SPSS. Hasil penelitian menunjukkan bahwa, biaya lingkungan berpengaruh terhadap profitabilitas, besar kecilnya biaya lingkungan yang ditetapkan perusahaan berpengaruh terhadap tingkat profitabilitas perusahaan. Pengungkapan corporate social responsibility tidak berpengaruh terhadap profitabilitas perusahaan, artinya bahwa pengungkapan informasi lingkungan hanya menyediakan informasi tambahan tentang upaya perusahaan dalam hal tanggung jawab sosial dan lingkungan. Hasil lain dari pengaruh biaya lingkungan terhadap pengungkapan corporate social responsibility tidak menunjukkan adanya pengaruh, sehingga perusahaan perlu meningkatkan kualitas pengungkapan informasi tentang lingkungan.

Pemberdayaan Masyarakat Melalui Literasi Keuangan di Kabupaten Bantaeng Anwar, Anas Iswanto; Bandang, Agus; Nagu, Nadhirah; Mustari, Bakhtiar
Celebes Journal of Community Services Vol. 4 No. 1 (2025): December - May
Publisher : STIE Amkop Makassar, Indonesia

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

Program pengabdian kepada masyarakat ini bertujuan untuk meningkatkan kapasitas literasi keuangan bagi kelompok ibu rumah tangga nelayan di Kelurahan Bontosunggu, Kecamatan Bisappu, Kabupaten Bantaeng. Permasalahan yang diidentifikasi mencakup rendahnya pemahaman terkait pengelolaan keuangan rumah tangga, tingginya perilaku konsumtif, serta minimnya akses dan pemanfaatan layanan lembaga keuangan formal. Kegiatan dilaksanakan dengan pendekatan partisipatif melalui metode ceramah, diskusi, simulasi, dan pendampingan langsung, yang dirancang secara kontekstual sesuai dengan latar belakang sosial dan budaya peserta. Hasil evaluasi menunjukkan peningkatan signifikan dalam pemahaman dan keterampilan peserta, yang ditunjukkan melalui kemampuan menyusun anggaran sederhana serta munculnya kesadaran akan pentingnya perencanaan keuangan keluarga. Selain itu, kegiatan ini turut memfasilitasi terbentuknya inisiatif kolektif berupa kelompok menabung bersama. Temuan ini menegaskan bahwa pendekatan edukatif berbasis komunitas yang adaptif terhadap kondisi lokal efektif dalam mendorong perubahan perilaku keuangan yang lebih bijak dan berkelanjutan di masyarakat pesisir

STRENGTHENING AWARENESS OF MINING COMPANIES THROUGH SOCIALIZATION OF SUSTAINABILITY REPORTING AND CARBON TAX IN SOUTHEAST SULAWESI Safaruddin, Safaruddin; Hadisantoso, Erwin; Anto, La Ode; Arifuddin, Arifuddin; Abdullah, Muntu; Asni, Nur; Purnaman, Si Made Ngurah; Nagu, Nadhirah; Putry, St. Syadiah; Putera, Asrip
International Journal of Engagement and Empowerment (IJE2) Vol. 5 No. 1 (2025): International Journal of Engagement and Empowerment
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/ije2.v5i1.198

Awareness of the importance of sustainability reporting and carbon taxes is a significant issue for mining companies in Southeast Sulawesi. While contributing greatly to the local economy, these companies face environmental and social challenges. Sustainability reporting demonstrates a commitment to social and environmental responsibility, while carbon taxes encourage emissions reductions and the adoption of green technologies. However, implementation remains constrained by low management understanding and limited infrastructure. Studies show that the readiness of companies in this area is still low in facing these regulations. Intensive socialization is needed to increase company awareness and readiness. Collaboration between the government, companies and communities is essential to overcome this challenge. The objective of socialization is to improve companies' understanding of sustainability reporting and carbon tax, strengthening transparency, accountability, and positive contributions to the environment and society. The benefits include the integration of sustainability principles in business, increased transparency, strengthened accountability, increased investor confidence, asset management efficiency, and the application of better accounting standards.

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