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All Journal Jurnal Ilmiah Manajemen dan Bisnis (JIMB) KEUNIS Jurnal Bisnis dan Akuntansi Journal of Innovative and Creativity International Journal of Economics and Management Sciences Digital Innovation : International Journal Of Management LANCAH Jurnal Inovasi dan Tren
Wahyu Anggraini
Universitas Mercu Buana
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

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PENELITIAN TENTANG INFORMASI LABA DAN DIVIDEN KAS YANG DIBAWA OLEH PENGUMUMAN PEMECAHAN SAHAM WAHYU ANGGRAINI; JOGIYANTO H.M.
Jurnal Bisnis dan Akuntansi Vol 2 No 1 (2000): Jurnal Akuntansi dan Bisnis
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (865.429 KB) | DOI: 10.34208/jba.v2i1.375

Abstract

Aktivitas pemecahan saham sering tidak dimengerti sepenuhnya karenatidak secara langsung mempengaruhi arus kas perusahaan tetapi hal inisering direaksi oleh pasar. Penelitian sebelumnya menunjukkan bahwaperusahaan yang memecah saham membawa informasi laba dan dividenkas. Penelitian ini menguji kembali apakah pemecahan saham membawainformasi laba dan dividen kas. Penelitian ini menggunakan 29 perusahaan yang melakukan pemecahan saham pada tahun 1996. Pengujian mengenai ada/tidaknya peningkatan laba sebelum dan setelah tahun pemecahan saham dilakukan melalui uji skor standar (z-score). Kemudian untuk melihat hubungan antara reaksi pasar pada saat pengumuman pemecahan saham dengan perubahan laba dilakukan melalui uji korelasi dan regresi, sedangkan untuk melihat ada/tidaknya pembayaran dividen kas dalam waktu dekat setelah pemecahan saham dilakukan dengan mengamati ada/tidaknya pembayaran dividen kas selama 2 tahun setelah tahun pemecahan saham. Hasil penelitian menunjukkan bahwa tidak ada peningkatan laba sebelum dan setelah tahun pemecahan saham. Namun pada tahun terjadinya pemecahan saham ditemukan pertumbuhan laba yang negatif dan pertumbuhan laba ini sangat signifikan. Penelitian ini menunjukkan pula bahwa tidak ada hubungan antara reaksi pasar pada saat pengumuman pemecahan saham dengan perubahan laba yang berarti reaksi pasar pada saat pengumuman pemecahan saham tidak disebabkan adanya informasi laba yang positif. Penelitian ini juga menemukan adanya pembayaran dividen kas dalam waktu dekat setelah pemecahan saham.
THE INFLUENCE OF CURRENT RATIO, RETURN ON ASSET, DEBT TO EQUITY RATIO AND GOOD CORPORATE GOVERNANCE ON MARKET VALUE ADDED (EMIPICAL STUDY ON BASIC INDUSTRY AND CHEMICAL COMAPNIES LISTED ON INDONESIA STOCK EXCHANGE) Sigit Mareta; Wahyu Anggraini
Jurnal Ilmiah Manajemen dan Bisnis Vol 7, No 2 (2021): Jurnal Ilmiah Manajemen dan Bisnis
Publisher : Universitas Mercu Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22441/jimb.v7i2.12275

Abstract

The purpose of this research is to determine the influence of Current Ratio, Return on Asset, Debt to Equity ratio and, Good Corporate Governance on Market Value Added. The population used in this study is the basic industry and chemical companies listed on the Indonesia Stock Exchange within 2014-2016 with a total of 25 companies. The research used purposive sampling method. The method of purposive sampling and regression analysis logistics, are use for election sample. The variable Market Value Added and Good Corporate Governance are measured by dummy and other variables as CR, ROA and DER measured by the ratio.The results show that current ratio and debt to equity ratio has a significant influence on Market Value Added, while Return on Assets and Good Corporate Governance doesn't.
The Influence of Profitability, Leverage and Sales Growth on Avoidance Tax Wahyu Anggraini; Abdul Rahmat
International Journal of Economics and Management Sciences Vol. 1 No. 2 (2024): May : International Journal of Economics and Management Sciences
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/ijems.v1i2.188

Abstract

This study aims to determine the influence of profitability, leverage and sales growth on tax avoidance. This research sample will be obtained from Property and Real Estate Sector Companies listed on the Indonesia Stock Exchange in the 2021-2022 period. To find out the relationship between variables, data analysis is carried out. The analysis used in this study is multiple regression analysis where for partial testing using statistical test t and simultaneous testing using the anova statistical test and before this test is carried out first a classical assumption test. This research is classified as TKT 3, which is proof of concept of functions and/or important characteristics analytically and experimentally.
Trading Volume Analysis and Price Before Share and After Stock Split and the implications to Liquidity Indonesian Capital Market : ( Study Empirical in Companies Listed on the IDX in 2022 – 2024) Wahyu Anggraini; Anna Christin Silaban; Akhmad Arfan
Digital Innovation : International Journal of Management Vol. 2 No. 4 (2025): Digital Innovation : International Journal of Management
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/digitalinnovation.v2i4.522

Abstract

Research on stock splits has been widely conducted in Indonesia and internationally, as stock splits are considered an important corporate action that can influence investor perception and stock performance. However, the motivations and consequences of stock splits remain diverse, ranging from efforts to increase stock liquidity, adjust market price ranges, attract new investors, or signal positive corporate prospects. This study aims to empirically reanalyze the effect of stock splits on trading volume and stock prices of companies listed on the Indonesia Stock Exchange (IDX) during the 2022–2024 period. Specifically, the research investigates whether significant differences exist between trading activities and stock price levels before and after the stock split event. The data used in this study are historical in nature, consisting of stock split announcements, daily trading volume, and stock price movements surrounding the event period. To test the hypotheses, this research employs both the paired-sample t-test and the Wilcoxon signed-rank test as statistical tools. These tests are appropriate because they allow for the comparison of two related samples, namely the stock performance indicators before and after the split. The selection between the two methods depends on the distribution of the data, where the paired t-test is used if the data is normally distributed, while the Wilcoxon test is applied if the normality assumption is not met. This study is categorized as moderate TKT (Technology Readiness Level 4–6) because it uses secondary historical data and focuses on empirical statistical analysis rather than experimental or simulation-based approaches. By examining stock split events within the specified period, this research contributes to the understanding of whether stock splits in Indonesia are primarily cosmetic in nature or if they generate real economic impacts on liquidity and stock valuation. The findings are expected to provide useful insights for investors, market analysts, and policymakers in assessing the relevance and effectiveness of stock splits as a corporate strategy.
Intervensi Good Corporate Governance sebagai Mekanisme Internal dalam Mereduksi Agresivitas Tax Avoidance pada Perusahaan Terbuka: Perspektif Teori Agensi dan Legitimasi Garin Pratiwi Solihati; Sri Anah; Wahyu Anggraini
Journal of Innovative and Creativity Vol. 5 No. 2 (2025)
Publisher : Fakultas Ilmu Pendidikan Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joecy.v5i2.490

Abstract

Penelitian ini bertujuan untuk menganalisis peran Good Corporate Governance (GCG) sebagai mekanisme internal dalam mereduksi agresivitas tax avoidance pada perusahaan terbuka, dengan pendekatan konseptual yang berlandaskan teori agensi dan teori legitimasi. Studi ini menggunakan metode tinjauan pustaka dengan pendekatan kualitatif dan analisis deskriptif, di mana sumber data diperoleh dari artikel ilmiah terpublikasi di Google Scholar dan situs kredibel lainnya selama periode 1976–2025. Dari 30 artikel yang ditemukan, sebanyak 17 artikel dipilih melalui seleksi ketat berdasarkan relevansi dan kualitas metodologis. Hasil studi menunjukkan bahwa komponen GCG seperti independensi dewan komisaris, efektivitas komite audit, dan kepemilikan institusional mampu menekan perilaku oportunistik manajemen dalam penghindaran pajak. Selain itu, GCG juga memperkuat legitimasi perusahaan di mata publik dengan meningkatkan transparansi dan akuntabilitas. Studi kasus dan bukti empiris yang ditinjau mengindikasikan bahwa penerapan GCG yang substansial tidak hanya berdampak pada pengendalian risiko fiskal, tetapi juga memperkuat reputasi dan keberlanjutan perusahaan. Penelitian ini merekomendasikan agar implementasi GCG difokuskan secara substansi dan berorientasi pada integritas fiskal sebagai bentuk tanggung jawab sosial korporasi.
Financial Literacy and Planning on Financial Well-Being: The Mediating Role of Behavior Sri Anah; Wahyu Anggraini; Abdul Rahmat; Garin Pratiwi Solihati
KEUNIS Vol. 14 No. 2 (2026): JULY 2026
Publisher : Finance and Banking Program, Accounting Department, Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32497/keunis.v14i2.7104

Abstract

Financial well-being reflects employees’ ability to manage financial resources and maintain long-term stability. This quantitative study examines the effects of financial literacy, self-control, and financial planning on employees’ financial well-being, involving financial behavior as a mediating variable. Data were collected from 120 employees of PT SUAI through online and offline questionnaires and analyzed using SEM-PLS. The results show that financial literacy, self-control, and financial planning significantly influence financial behavior, which in turn positively and significantly affects financial well-being. However, only financial planning has a significant indirect effect on financial well-being through financial behavior, whereas financial literacy and self-control do not show significant mediation effects. These findings indicate that structured financial planning plays a key role in shaping consistent financial behavior that enhances financial well-being. Theoretically, the results support the Financial Management Behavior Theory and Financial Capability Framework, signifying the importance of behavioral implementation. Additionally, the study findings have crucial practical implications for organizations to prioritize applied financial education programs that focus on budgeting, saving, and long-term planning.
Understanding SAK EMKM Through Teachers’ Lived Experiences: A Phenomenological Study Febrian Kwarto; Wahyu Anggraini; Yanti Ariani
LANCAH: Jurnal Inovasi dan Tren Vol. 4 No. 2 (2026): NOVEMBER
Publisher : Lembaga Komunitas Informasi Teknologi Aceh (KITA), Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/ljit.v4i2.8457

Abstract

This study aims to understand the meaning of vocational high school accounting teachers lived experiences in learning, interpreting, and implementing the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM) in accounting education. A qualitative approach with a transcendental phenomenological design guided by Moustakas was employed to explore the meaning and essence of teachers’ experiences. Five vocational high school accounting teachers with relevant experience in teaching and implementing SAK EMKM participated as informants. Data were collected through in-depth interviews, observations, and documentation and analyzed using epoche, horizontalization, clustering of meaning units, textural and structural descriptions, and synthesis of the essence. The findings reveal five central themes: (1) SAK EMKM as new professional knowledge that broadens teachers’ perspectives; (2) SAK EMKM as an accounting standard relevant to the realities and needs of MSMEs; (3) SAK EMKM as a reinforcement of accounting curriculum and teaching practices; (4) teacher competence as a professional responsibility to prepare students for workplace readiness; and (5) teacher competence as a process of continuous professional development. The essence of the experience indicates that teachers’ competence is not a static attribute but an ongoing process of professional transformation shaped by professional learning, reflection, contextual understanding of MSMEs, pedagogical translation, and attention to students’ future work needs. The study contributes a contextual understanding of how vocational accounting teachers experience and translate SAK EMKM into meaningful accounting learning practices rather than measuring competency improvement as a quantitative outcome
Co-Authors Abdul Rahmat Abdul Rahmat Akhmad Arfan Anna Christin Silaban Febrian Kwarto Garin Pratiwi Solihati Jogiyanto Hartono Sigit Mareta Sigit Mareta Sri Anah Yanti Ariani