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All Journal JURNAL RISET AKUNTANSI DAN AUDITING JURNAL EMBA : JURNAL RISET EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI JURNAL RISET AKUNTANSI GOING CONCERN ACCOUNTABILITY Jurnal Ipteks Akuntansi Bagi Masyarakat Gorontalo Accounting Journal Journal of Contemporary Accounting Abdimas UNWAHAS : Jurnal Pengabdian Masyarakat UNWAHAS Indonesia Accounting Journal The Studies of Social Sciences International Journal of Applied Business and International Management Journal of Governance, Taxation, and Auditing The Contrarian: Finance, Accounting, and Business Research Riset Akuntansi dan Portofolio Investasi Manajemen Bisnis dan Keuangan Korporat Riset Akuntansi dan Manajemen Pragmatis Jurnal Akuntansi Kontemporer Research In Management and Accounting (RIMA)
Novi Swandari Budiarso
Unknown Affiliation
Agriculture, Biological Sciences & Forestry Humanities Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Medicine & Pharmacology Social Sciences

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Apakah investor berpeluang mengalahkan pasar Indonesia? Budiarso, Novi Swandari; Pontoh, Winston
Riset Akuntansi dan Manajemen Pragmatis Vol. 1 No. 1 (2023)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/ramp.78

Abstract

Since 2020, the capital market in Indonesia has been filled with information about changes in global conditions which have greatly influenced economic conditions. This study aims to estimate market efficiency (in weak form) using time series data from 1 January 2020 to 15 December 2023. The findings show that market conditions throughout the observation period were inefficient in weak form. Apart from that, the findings also show that the risk-return tradeoff of the estimated market index in Indonesia tends to improve. However, the movement pattern of the estimated market index is also predicted to remain in an inefficient condition in a weak form. These findings imply that investors tend to have the opportunity to beat the market in the next 150 days with the aim of obtaining abnormal returns.
Determinan kebijakan dividen: Peran profitabilitas, leverage, dan ukuran perusahaan pada perusahaan LQ45 di Indonesia Mamahit, Tiara Angelica; Budiarso, Novi Swandari; Kapojos , Peter Marshall
Riset Akuntansi dan Manajemen Pragmatis Vol. 3 No. 2 (2025)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/ramp.347

Abstract

This study examines the effect of profitability, leverage, and firm size on dividend policy in companies listed in the LQ45 Index on the Indonesia Stock Exchange for the 2022–2024 period. Profitability is measured by Net Profit Margin (NPM), leverage by Debt to Assets Ratio (DAR), firm size by the natural logarithm of total assets, and dividend policy by Price Earnings Ratio (PER). The research employs a quantitative approach using secondary data with purposive sampling, resulting in 27 companies from a population of 45. Data were analyzed using multiple linear regression. The results indicate that firm size significantly influences dividend policy, while profitability and leverage have no significant effect. Simultaneously, profitability, leverage, and firm size collectively affect dividend policy. These findings imply that larger firms tend to have more stable financial performance and greater capacity to distribute dividends compared to smaller firms, while profitability and leverage alone are insufficient to determine dividend distribution decisions.
Analisis implementasi akuntansi pertanggungjawaban sebagai alat penilaian kinerja pusat biaya pada Perusahaan Daerah Air Minum (PDAM) Wanua Wenang Manado Gracia, Hana; Budiarso, Novi Swandari; Pinatik, Sherly
Manajemen Bisnis dan Keuangan Korporat Vol. 3 No. 2 (2025)
Publisher : Yayasan Widyantara Nawasena Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58784/mbkk.407

Abstract

Responsibility accounting is a system used to evaluate managerial performance in cost centers based on accountability for costs and revenues. This study analyzes the implementation of responsibility accounting in assessing cost center performance at PDAM Wanua Wenang Manado using a descriptive method, with data collected through interviews, observations, and documentation. The results show that the system has been implemented fairly well, though improvements are needed in classifying controllable and uncontrollable costs. Accountability reporting is conducted through budget-to-actual comparisons, revealing several significant budget variances.
Co-Authors Altje L. Tumbel Andea, Selint Gar Aneke Wangkar Anneke Wangkar Ante, Jeine Margareta Bangun, Aron Karolina Baware, Denray Datu, Christian V. David P. E. Saerang David P. E. Saerang David Paul Elia Saerang Dhullo Afandi Dian Purnamasari Duinkerken, Jessie Christy Natalia Fitria Ayu Lestari Niu Gerungai, Natalia Y. T. Giam, Richard Sarmento Grace B. Nangoi Gracia, Hana Heince R.N Wokas Herman Karamoy Herwanto, Theo Alfan Imbing, Grasela Feini IROTH, RANDA MATTHEW Jantje J. Tinangon Jenny Morasa Jocom, Agnes Michelle Josua Semuel Turangan Jullie J Sondakh Kaindeh, Gracia Dineliska Kalalo, Meily Yoke Betsy Kapojos , Peter Marshall Kapojos, Peter Marshall Kareth, Vebby Karo, Lusinda Natalya Debora Khristian, Edwin Kula, Agustince Neti Kumaat, Swinglie K. Lapian, Stanss Levynna Hermien Verronica Joyce Lintje Kalangi Liwe, Alther Gabriel Lohonauman, Hans Lomboan, Meiva Fransiska Makalalag, Afiansyah Makalare, Zevania Mamahit, Tiara Angelica Mamangkey, Trixie Manikome, Elis Felisya Manuho, Priskila Maradesa, Djeini Meily Y. B. Kalalo, Meily Y. B. MENGKO, Maria Hilda Mokoginta, Mia Istiana Mondigir, Vania Salsabella Christy Belina Oktaviani Palit Opit, Ananda Nikita Paat, Meidy I. Parera, Meyline Trisuksi Paulina Amanda Sadondang, Paulina Amanda Pinatik, Trianti K. A. Piri, Christian Putri, Evita M. C. Ranndy Sterry Kindangen Ritto, Fanesia Rombebunga, Frenly Rorong, Richard Sem Rorong, Tessalonica Salatnaya, Riseda Samad, Faturrahman H. Sardjono , Olivia Y.M. Sardjono, Olivia Y. M. Sherly Pinatik Siagian, Timotius Sintje Rondonuwu, Sintje Sonu, Sri Sunarni Stanley Kho Walandouw Steven J. Tangkuman Steven Tangkuman Sumendap, Steinly Tatemba, Happy Tede, Reni Tumanduk, Leonardo Turambi, Krisno Ventje Ilat Wangkar , Anneke Weku, Priscillia Wibisono, Bagus Tutuka Winston Pontoh Winston Pontoh Wokas, Heince Rudy Nicky Yuvita M. F Goni, Yuvita M. F