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PROFIT FORECASTING ANALYSIS AND VISUALIZATION OF CEMENT COMPANIES LISTED IN THE INDONESIA STOCK EXCHANGE Birra Lailatul Nafiisa; Nurafni Eltivia; Nur Indah Riwajanti
JURNAL AKUNTANSI UNIVERSITAS JEMBER Vol 21 No 1 (2023)
Publisher : Universitas Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19184/jauj.v21i1.36248

Abstract

This study aims to determine the amount of profit for the next 5 years from 2022-2026 by forecasting profits using a simple linear regression method. Presentation of profit forecasting data needs to be processed to make it simpler and easier for stakeholders to understand. Therefore this study visualizes data using Microsoft Power BI based on historical data of cement companies in Indonesia that are listed on the Indonesia Stock Exchange in 2017-2021. Type of research is Research and Development (R&D). This study uses a simple linear regression method to determine profit forecasting. Meanwhile, the dashboard creation stage uses the ADDIE method. The results of this study conclude that profit forecasting for 2022-2026 at PT Indocement Tunggal Prakarsa Tbk, PT Solusi Bangun Indonesia Tbk, and PT Semen Indonesia Tbk has increased profits while PT Semen Baturaja Tbk, PT Wijaya Karya Beton Tbk, and PT Waskita Beton Precast Tbk suffered losses.Keywords: forecasting profit, historical data, Microsoft Power BI ABSTRAKPenelitian ini bertujuan untuk mengetahui besarnya laba 5 tahun mendatang dari tahun 2022-2026 dengan melakukan peramalan laba menggunakan metode regresi linier sederhana. Penyajian data peramalan laba perlu diolah agar lebih sederhana dan mudah dipahami oleh pemangku kepentingan. Oleh karena itu penelitian ini memvisualisasikan data menggunakan Microsoft Power BI berdasarkan data historis perusahaan semen di Indonesia yang terdaftar di BEI tahun 2017-2021. Jenis penelitian adalah Research and Development (R&D). Metode pengumpulan data menggunakan metode dokumentasi. Penelitian ini menggunakan metode regresi linier sederhana untuk menentukan peramalan penjualan Kontribusi penelitian ini diharapkan dapat memberikan informasi sebagai dasar analisa pemangku kepentingan. Sedangkan implikasi praktis penelitian ini perlu dilakukannya perluasan target penjualan dengan ekspor semen ke luar negeri untuk meningkatkan keuntungan dan mengatasi kelebihan pasokan semen di Indonesia. Periode penelitian terbatas selama 5 tahun. Peneliti selanjutnya sebaiknya menampilkan laba bersih, laba operasi, laba kotor, dan pendapatan untuk meningkatkan kegunaan informasi dalam pengambilan keputusan.Kata Kunci: peramalan laba, data historis, Microsoft Power BI
Bagaimana meningkatkan keberlanjutan Baitul Maal wat Tamwil (BMT)? Nur Indah Riwajanti; Muhammad Muwidha; Elvyra Handayani; Apit Miharso
Al Tijarah Vol. 6 No. 1 (2020): Al Tijarah | June
Publisher : University of Darussalam Gontor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21111/tijarah.v6i1.3979

Abstract

Penelitian ini bertujuan untuk mengidentifikasi masalah yang dihadapi oleh Baitul Maal wat Tamwil (BMT) untuk menjaga keberlanjutan serta strategi yang dilakukan oleh BMT untuk meningkatkan keberlanjutan usahanya. Survei penelitian dilakukan melalui wawancara semi terstruktur kepada sembilan pemimpin BMT di Malang. Penelitian menunjukkan bahwa responden menghadapi masalah keberlanjutan dalam bentuk masalah pembiayaan, kurangnya minat dan kepercayaan dari masyarakat, kurangnya pembiayaan dan kurangnya kemampuan sumber daya manusia. Namun, hampir semua responden percaya bahwa mereka dapat memecahkan dan menangani masalah tersebut dalam jangka panjang. Strategi yang diterapkan adalah melakukan hubungan dengan lembaga keuangan lain, mempertahankan keberlanjutan melalui optimalisasi internal, efisiensi operasional dan meningkatkan produktivitas, mengatur perencanaan masa depan, mempertahankan layanan sosial kepada anggota dan menyarankan strategi baru kepada masyarakat koperasi untuk membentuk Lembaga Penjaminan Tabungan untuk pembiayaan mikro dan membangun sistem penilaian kredit untuk keuangan mikro.
Stock Price Forecasting with the Weight Moving Average Method in Technology Sector Companies on the Indonesia Stock Exchange (IDX) Syefira Ramadhani; Nurafni Eltivia; Nur Indah Riwajanti
Journal of Applied Business, Taxation and Economics Research Vol. 3 No. 1 (2023): October 2023
Publisher : PT. EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/jabter.v3i1.185

Abstract

This study aims to forecast the share price of the technology sector listed on the Indonesia Stock Exchange (IDX). We sampled 26 of the 34 technology companies listed on the IDX in 2022.  The data used is secondary data from the official website of the Indonesia Stock Exchange, namely www.idx.co.id and finance.yahoo.co.id for 9 months, namely the period January – September 2022. The results showed that the calculation of the Weight Moving Average (WMA) for the average value of the Absolute value of forecast error 16,374.70, and the value of the Absolute value of the Percentage of Error is 531.10%. The forecasting assessment method uses Mean Absolute Percent Error (MAPE). The resulting MAPE value is 3.02%. The highest MAPE score was Kioson Komersial Indonesia Tbk (KIOS) with a score of 5.99% while the lowest score was Sat Nusapersada Tbk (PTSN) with a score of 1.23%. From the results of MAPE for technology sector companies, it can be concluded that using the WMA Method and MAPE error valuation falls into the category of excellent forecasting ability in forecasting stock prices.
ANALYSIS OF THE EFFECT OF MANAGERIAL OWNERSHIP AND FINANCIAL DISTRESS ON THE INTEGRITY OF FINANCIAL STATEMENTS Aulia Hafiida Ade Yolandra; Nurafni Eltivia; Nur Indah Riwajanti
JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Vol 9, No 1 (2023): Vol 9, No. 1 (2023)
Publisher : Universitas Pakuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34204/jiafe.v9i1.6683

Abstract

ABSTRACTThis study aims to analyze the effect of managerial ownership and financial distress on the integrity of financial statements. The data used is secondary data from the financial reports of infrastructure, utilities, and transportation companies listed on the Indonesia Stock Exchange in 2021 of 80 companies with 37 samples. The results of the study show that managerial ownership has no effect on the integrity of financial statements. Conversely, financial distress has a negative and significant effect on the integrity of financial reports. Managerial ownership that is too high can also create conflicts of interest and reduce the transparency of financial reports. Therefore, companies need to regulate the level of managerial ownership in a balanced way to maintain the integrity of financial reports.ABSTRAKPenelitian ini bertujuan untuk menganalisis pengaruh kepemilikan manajerial dan financial distress terhadap integritas laporan keuangan. Data yang digunakan adalah data sekunder dari laporan keuangan perusahaan infrastruktur, utilitas dan transportasi yang terdaftar di Bursa Efek Indonesia tahun 2021 sebanyak 80 perusahaan dengan 37 sampel. Hasil penelitian menunjukkan bahwa kepemilikan manajerial tidak berpengaruh terhadap integritas laporan keuangan. Sebaliknya, financial distress memiliki pengaruh negatif dan signifikan terhadap integritas laporan keuangan. Kepemilikan manajerial yang terlalu tinggi juga dapat menyebabkan konflik kepentingan dan menurunkan transparansi laporan keuangan. Oleh karena itu, perusahaan perlu mengatur tingkat kepemilikan manajerial secara seimbang untuk menjaga integritas laporan keuangan.
IMPLEMENTASI METODE EXPONENTIAL SMOOTHING UNTUK PERAMALAN KEDATANGAN WISATAWAN MANCANEGARA PADA PULAU BALI Nafis Sulthan; Nurafni Eltivia; Nur Indah Riwajanti
Media Mahardhika Vol. 18 No. 2 (2020): January 2020
Publisher : STIE Mahardhika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/mahardika.v18i2.145

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The purpose of this study is to predict the arrival of foreign tourists on the island of Bali by using the Exponential Smoothing method. This research is a quantitative descriptive. The data used in the study are data on foreign tourist arrivals from the air and sea routes taken from the Central Statistics Agency. Data is managed through the Microsoft Excel application. In determining the RMSE, the Solver Parameters help listed in Microsoft Excel is used to determine the lowest error rate. The data used in this study indicate that there are trend and seasonal patterns so that the most suitable Exponential Smoothing method is the Triple Exponential Smoothing method. The results of this study indicate that foreign tourist arrivals on the island of Bali are predicted to increase in 2020 although not too significant. The results of this study are expected to help the Bali Island government and related agencies in terms of planning and decision making to overcome the crisis on the island of Bali caused by the tourism sector.
ANALISIS PERAMALAN MENGGUNAKAN ARIMA PADA INDEKS HARGA PERDAGANGAN BESAR INDONESIA KELOMPOK KOMODITI PERTANIAN TAHUN 2000-2019 Bimo Setyawan; Nur Indah Riwajanti; Sidik Ismanu
Media Mahardhika Vol. 18 No. 2 (2020): January 2020
Publisher : STIE Mahardhika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/mahardika.v18i2.148

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Purpose of this research was to forecasting analysis using arima in indonesia's big trade price index group of agricultural commodities in 2000-2019. In this study aims to see the forecast prediction on the Agricultural Commodity Big Price Index in the next 1 years. In Indonesian economy, indicators for looking at economic development in general and as an ingredient in market and monetary analysis are by measuring the average intertemporal price changes of a package of goods in wholesale trade. In Indonesia in the period of 2000 until 2019, agricultural commodities in the index The Big Trade Price is the most dominant commodity among other commodities. This study uses method the Arima model with several stages of identifying, estimating, diagnosing and forecasting. the results of this study have shown that the arima model can forecast in the agricultural sector.
FORECASTING PRODUKSI PERIKANAN LAUT YANG DIJUAL DI TPI (TON) DENGAN METODE SINGLE EXPONENTIAL SMOOTHING Ivana Larasati Putri Navalina; Nur Indah Riwajanti; Sugeng Sulistyono; Ludfi Djajanto
Media Mahardhika Vol. 18 No. 2 (2020): January 2020
Publisher : STIE Mahardhika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/mahardika.v18i2.149

Abstract

The purpose of this study was to determine the results of forecasting the production of fish sold at TPI in 2018-2020. This is expected to help the government in the formulation of plans and strategies related to the production of marine fish to increase the GRDP of fisheries in Java (regional level) and fisheries GDP in Indonesia (national level) and to contribute in the field of information and macroeconomics. This research used descriptive quantitative research and used data obtained through the official website of the Central Statistics Agency. This study used the Single Exponential Smoothing method. The results of this study have shown that the areas with the lowest sea fish production are in the DI Yogyakarta area, so the government must devise a strategy to maximize fish production in order to increase the PRDB contribution in Yogyakarta.
TRIPLE EXPONENTIAL SMOOTHING: FORECASTING PERBANDINGAN PENUMPANG KERETA API DAN PESAWAT TERBANG Khoirin Azaro; Nur Indah Riwajanti; Anik Kusmintarti
Media Mahardhika Vol. 18 No. 2 (2020): January 2020
Publisher : STIE Mahardhika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/mahardika.v18i2.156

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This research aims to predict the number of train and airplane passengers in 2020. Forecasting of train and airplane passengers is interest to analyze and estimate consumer demand to help the train or airline company prepare effective and efficient planning. This type of research is descriptive quantitative and uses data taken from the Indonesian Statistic Agency (BPS). Data were analyzed using Exponential smoothing Method. Train and airplane passenger data shows trend and seasonal patterns so that the exponential method used is Triple Exponential smoothing. The results of the study show that train passengers in 2020 are increase. While forecast results related to aircraft passengers in 2020 also tend to increase.
Exploration of Factors Affecting Tax Avoidance Practices: The Case of Healthcare Companies on the Indonesia Stock Exchange 2018-2022 Merry Hanif Rahma; Nurafni Eltivia; Nur Indah Riwajanti
eCo-Fin Vol. 6 No. 1 (2024): eCo-Fin
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32877/ef.v6i1.1086

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This research examines the impact of leverage, liquidity, sales growth, and firm size on tax avoidance, both individually and collectively, within the healthcare sector companies listed on the IDX from 2018 to 2022. The research employs a quantitative approach to purposive sampling to select qualifying companies based on predetermined criteria. The analysis involves multiple linear regression, determination coefficient calculation, and hypothesis testing through t-tests and F-tests. The findings indicate that firm size partially influences tax avoidance among healthcare sector companies on the IDX from 2018 to 2022. Meanwhile, leverage, liquidity, and sales growth do not individually affect tax avoidance during the same period. Simultaneously, the study reveals a significant combined impact of tax avoidance, leverage, liquidity, sales growth, and firm size on healthcare sector companies listed on the IDX from 2018 to 2022. The researchers recommend exploring new variables, broadening the sample to include diverse sectors, conducting cross-country comparisons, and considering alternative proxies like ETR or GAAP ETR for a more comprehensive understanding of tax avoidance.
Time Series Forecasting of Nickel Sales in Nickel Mining Companies Listed on Indonesia Stock Exchange (IDX) Farah Ayu Mufida; Nurafni Eltivia; Nur Indah Riwajanti
eCo-Fin Vol. 6 No. 2 (2024): eCo-Fin
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32877/ef.v6i2.1110

Abstract

This research aims to analyze nickel sales forecasting using time series forecasting with the help of Microsoft Excel and then compare the pattern between Nickel Mining Companies listed on IDX (Indonesia Stock Exchange). This research uses a quantitative descriptive study with a forecasting method. The data used is secondary data, which is sales data contained in the financial statements of nickel mining companies listed on the IDX (Indonesia Stock Exchange) from 2015-2023. There are a total of 43 data. The results of this study show that the highest sales forecast from PT Aneka Tambang Tbk's nickel sales is in quarter 4 of 2024 of IDR 16,4 trillion, and the lowest forecast is in quarter 1 of 2024 of IDR 3,4 trillion. On the other hand, the highest nickel sales forecast from PT Vale Indonesia Tbk is in the 4th quarter of 2024 of IDR 19,3 trillion, and the lowest forecast is in the 1st quarter of 2024 of IDR 4,3 trillion. The patterns formed on the forecasting plot graphs of the two companies tend to be the same. The sales trend and forecasting trend are also the same, there is an increase and show good business prospects and nickel sales.