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All Journal IQTISHODUNA I-ECONOMICS: A Research Journal on Islamic Economics AT-Tahdzib: Jurnal Studi Islam dan Muamalah Management and Economics Journal (MEC-J) Jurnal Inovasi Hasil Pengabdian Masyarakat (JIPEMAS) Iqtishoduna: Jurnal Ekonomi Islam CAHAYA AKTIVA Muhasabatuna: Jurnal Akuntansi Syariah Idarotuna : Jurnal of Administrative Science Wadiah : Jurnal Perbankan Syariah Jurnal Sistem Informasi Mahakarya (JSIM) Realita: Jurnal Penelitian dan Kebudayaan Islam Al-Muraqabah: Journal of Management and Sharia Business Equilibrium: Jurnal Ekonomi Syariah Jurnal Ilmiah Ekonomi dan Manajemen Jurnal Akademik Pengabdian Masyarakat Al-Muhasib: Journal of Islamic Accounting and Finance Journal of Islamic economics Perspectives (JIEP) At-Tahdzib: Jurnal Studi Islam dan Muamalah Welfare: Jurnal Pengabdian Masyarakat
Naning Fatmawatie, Naning
Institut Agama Islam Negeri Kediri
Religion Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Physics Social Sciences Other

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Influence of Cash Flow and Net Profit on Stock Price Fatmawatie, Naning
Al-Muhasib: Journal of Islamic Accounting and Finance Vol. 3 No. 1 (2023)
Publisher : Department of Islamic Accounting, The Faculty of Islamic Economics and Business, State Islamic Institute of Kediri [IAIN Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30762/almuhasib.v3i1.197

Abstract

The value of the company will be reflected in its share price, so the stock price can be said to be a measure of the company's success. In addition, it can also be seen through the condition of profits and cash flow turnover. The better the company's performance, the share price will increase, so it is natural for issuers to maintain their share prices because they reflect the actual condition of the company. This study aims to analyze the effect of operating cash flow, investment cash flow, funding cash flow, and net income on stock prices. This type of research is quantitative associative. The population in this study is the financial statements of the company Kalbe Farma Tbk. the 2013-2020 period, while the samples taken are all financial reports at the company Kalbe Farma Tbk. period 2013-2020 and the sampling was taken through a saturated sample (non-purposive sampling). The results of this study indicate that partially and simultaneously the variables of operating cash flow, investment cash flow, funding cash flow, and net income do not affect stock prices. This study does not support the theory put forward by Wetson and Bridgham, that the higher the earnings per share provided by the company, the higher the return. Harga saham adalah salah satu ukuran keberhasilan perusahaan karena merupakan cerminan dari nilai perusahaan. Selain harga saham, keberhasilan juga dapat dilihat melalui kondisi laba dan perputaran arus kas. Semakin baik kinerja perusahaan, maka harga saham akan meningkat. Penelitian ini bertujuan untuk menganalisis pengaruh arus kas operasi, arus kas investasi, arus kas pendanaan, dan laba bersih terhadap harga saham. Jenis penelitian ini adalah kuantitatif-asosiatif. Populasi dalam penelitian ini adalah laporan keuangan perusahaan Kalbe Farma Tbk. periode 2013-2020, sedangkan sampel yang diambil adalah seluruh laporan keuangan perusahaan Kalbe Farma Tbk. periode 2013-2020 dan pengambilan sampel diambil melalui sampel jenuh (non-purposive sampling). Hasil penelitian ini menunjukkan bahwa secara parsial dan simultan variabel arus kas operasi, arus kas investasi, arus kas pendanaan, dan laba bersih tidak mempengaruhi harga saham. Penelitian ini tidak mendukung teori yang dikemukakan oleh Wetson dan Bridgham, bahwa semakin tinggi laba per saham yang diberikan oleh perusahaan, semakin tinggi pengembaliannya.
PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR) DALAM AKUNTANSI SOSIAL EKONOMI DITINJAU DARI SYARIAH Fatmawatie, Naning
EQUILIBRIUM Vol 3, No 2 (2015): EQUILIBRIUM
Publisher : Prodi Ekonomi Syariah Pascasarjana IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/equilibrium.v3i2.1252

Abstract

Disclosure   through   social   responsibility   report   is   the output of social and economic accounting will help users of financial statements to analyze the extent to which the attention and corporate social responsibility  in running the business. Accountability report covers the financial aspects, social aspects and environmental aspects in the company. Ethical responsibility CSR practices in reporting to the disclosure of CSR activities important to the community once done. This is in accordance with the fundamental principles that form the philosophy of environmental virtue is done holistically by the Prophet Mohammed that belief in interdependence among god’s creatures. This shows that Allah created the universe is measured, both quantitative and qualitative as set forth in QS. Al-Qamar: 49 and Al-hadid: 7.Pengungkapan melalui laporan pertanggungjawaban sosial yang merupakan output dari akuntansi sosial ekonomi akan membantu pemakai laporan keuangan untuk menganalisis sejauh mana perhatian dan tanggung jawab sosial perusahaan dalam menjalankan bisnis. Laporan pertanggungjawaban meliputi aspek keuangan, aspek sosial, dan aspek lingkungan yang terjadi di perusahaan. Tanggung jawab etis praktik CSR dalam pelaporan untuk pengungkapan aktivitas-aktivitas CSR  kepada  masyarakat    penting  sekali  dilakukan.  hal ini  sesuai dengan  prinsip-prinsip mendasar yang  membentuk filosofi kebajikan lingkungan yang dilakukan secara holistik oleh Nabi Muhamad SAW yaitu keyakinan akan adanya saling ketergantungan di antara makhluk ciptaan Allah. hal ini menunjukkan bahwa Allah SWT menciptakan alam semesta ini secara terukur, baik kuantitatif maupun kualitatif sebagaimana yang tertuang dalam    QS. Al Qamar: 49 dan   QS. Al hadid:7. 
AKTIFITAS SOCIAL BENEFIT PERUSAHAAN DITINJAU DARI AKUNTANSI LINGKUNGAN DAN FIKIH LINGKUNGAN Fatmawatie, Naning
EQUILIBRIUM Vol 6, No 1 (2018): EQUILIBRIUM
Publisher : Prodi Ekonomi Syariah Pascasarjana IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/equilibrium.v6i1.3358

Abstract

The role of the company in addition to causing the social cost, in fact can also generate social benefits. Social benefit or benefits is the positive contribution to the public the company's existence. Social activities benefit the company to respond to the Law No. 32 of 2009 on the Protection and Environmental Management. Environmental accounting or accounting or accounting Economic Social Responsibility is an accounting concept that measures how far the company adverse impact and benefit to the community. Islamic jurisprudence is an overview of the environment in regulating the management and conservation of natural resources and the environment. Activity Relationships of social benefits with environmental accounting and environmental fiqh is that the economic development of sharia in Indonesia raise awareness of entrepreneurs to business practices that have an ethical responsibility in Islamic.Social activities benefit in terms of environmental accounting is that the disclosure of the results of environmental conservation activities in the form of accounting data. The information disclosed is quantitatively measured results of environmental conservation activities. Included is information on the economic resources of an enterprise, the claims to those resources (liabilities of a company to hand sources on other entities or owners of capital), and the effects of transactions, events and conditions that alter the economic resources and claims against the source. While the benefits of social activity in terms of environmental jurisprudence is that a review of Islam in governing the management and conservation of natural resources and the environment, he hoped could provide a fundamental change for the conservation of the environment.
Co-Authors Aditya, Tony Andriani Andriani Andriani Andriani Andriani Annisa Fitriana, Ika Atika, Lia Nur Aulya Purwitasari Dewi Fatmala Putri Diana Nastiti Dwi Ulfa Sari Dwi Wahyuni Rahma Wati Faricha Lita Nabbila Fauza, Hasna Ikhsan Andi Syahputra Indra Hidayatullah Kurniawan, Cecep Soleh Kurnilia, Riska Elsa Maghfiroh, Fachrial Lailatul Mochamad Ali Muchtar Moh. Zuhri Fathoni Mumtaza Alfahdy Mutafarida, Binti Natalina, Sri Anugerah Nilna Fauza Nilna Fauza Pinkytama, Nawalatus Reysma Pramesti, Adilla Puspa Prihartini, Lely Yunita Rahel Arum Ningtias Rahma Wati, Dwi Wahyuni Ramelan, Muhammad Wahyu Rendi Ardika Rohmah, Elma Nur Septiana, Arsiqum Yogi Shobari, Moh Khakim Sugiarto, Suprihantosa Suhartini Suhartini Triamita, Viola Yuliana Vina Septiana Permatasari Wibowo Andoko Widya Ratna Sari Widya Sari Wiwit Mustafidah, Wiwit Zuhida, Nuvia Firqon Zuhri, Syaroffidin Zunaidi, Arif