Article Per Year (5 Year)
p-Index From 2021 - 2026
8.301
P-Index
This Author published in this journals
All Journal Nominal: Barometer Riset Akuntansi dan Manajemen Jurnal Ilmiah Akuntansi dan Humanika JAAKFE UNTAN ( (Jurnal Audit Dan Akuntansi Fakultas Ekonomi Universitas Tanjungpura) Jurnal Akuntansi dan Keuangan Juara: Jurnal Riset Akuntansi The Indonesian Accounting Review Jurnal Ilmiah Mahasiswa Ekonomi Manajemen Jurnal Tirtayasa Ekonomika (Tirtayasa Economica Journal) Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK) AFEBI Economic and Finance Review Assets: Jurnal Akuntansi dan Pendidikan SEIKO : Journal of Management & Business PRIVE: Jurnal Riset Akuntansi dan Keuangan Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Sosio e-kons JURNAL PENDIDIKAN TAMBUSAI JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) EQIEN - JURNAL EKONOMI DAN BISNIS JAD: Jurnal Riset Akuntansi & Keuangan Dewantara Kurs : Jurnal Akuntansi, Kewirausahaan dan Bisnis Bilancia : Jurnal Ilmiah Akuntansi JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI) JURNAL MANAJEMEN Jurnal Pendidikan dan Konseling ACCOUNTHIK : Journal of Accounting and Finance Akuntoteknologi : Jurnal Ilmiah Akuntansi dan Teknologi JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN Jurnal Ilmiah Akuntansi Kesatuan Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal Riset Akuntansi dan Manajemen Malahayati (JRAMM) JRAK (Jurnal Riset Akuntansi dan Bisnis) (e-Journal) Ekobis: Jurnal Ilmu Manajemen dan Akuntansi Jurnal Ilmiah Wahana Pendidikan Transformasi Manageria: Journal of Islamic Education Management Journal of Economic, Business and Engineering (JEBE) Jurnal Abdi Masyarakat Humanis E-Jurnal Akuntansi TSM Innovative: Journal Of Social Science Research Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Journal of Ekonomics, Finance, and Management Studies Jurnal Ekonomi, Manajemen, Akuntansi Balance: Jurnal Ekonomi Jurnal Pengabdian Masyarakat
Hari Sulistiyo
Universitas Singaperbangsa Karawang
Religion Agriculture, Biological Sciences & Forestry Humanities Automotive Engineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Mechanical Engineering Public Health Social Sciences Other

Published : 70 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 70 Documents
Search

 3   4   5   6   7 
Pengaruh ROA (Return On Asset) dan ROE (Return On Equity) terhadap Harga Saham pada Perusahaan Sektor Perbankan yang Terdaftar di Bursa Efek Indonesia Hoerunnisa, Najwa Aulia; Sulistiyo, Hari
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 4 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v5i4.914

Abstract

In this study, researchers aim to determine Return on Asset and Return on Equity affect or do not affect the share price of banking sector companies listed on the Indonesia Stock Exchange Partially or Simultaneously. The use of samples in this study are companies in the bangking sector listed on the Indonesian Stcok Exchange for the 2018 – 2020 period. With the sampling technique in the study using purposive sampling technique. The data used by the research is a secondary data collection method. The data analysis technique in the study was statistical analysis, classical assumption test and hypothesis testing. It can be concluded from the test results that Partially ROA has a significant effect on Stcock Prices and ROE has no significant effect on Stock Prices. Keywords: ROA, ROE, Stock Prices.
Analisis Laporan Keuangan Menggunakan Metode Horizontal, Vertikal, Ratio untuk Menilai Kinerja Keuangan pada PT. Tower Bersama Infrastructure Tbk Yulianti, Putri; Fauziah Dasuki, Poppy; Dian Agustin, Rahma; Amelia, Riska; Kusuma Dewi Al-Ayyubi, Rizna; Novi Fadhila, Alfitri; Sulistiyo, Hari
PRIVE: Jurnal Riset Akuntansi dan Keuangan Vol. 8 No. 2 (2025): September
Publisher : Program Studi Akuntansi, Fakultas Ekonomi, Universitas Islam Majapahit

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36815/prive.v8i2.4306

Abstract

This study aims to assess the financial performance of PT Tower Bersama Infrastructure Tbk (TBIG) from 2022 to 2023 using quantitative research methods through financial statement analysis. TBIG is one of the leading telecommunications infrastructure companies in Indonesia that has experienced significant business changes during that period. Based on financial statement data, although the company's revenue increased slightly in 2023, net profit actually decreased by around 20% compared to the previous year. This decrease was caused by an increase in the cost of revenue, high interest costs, and slowing growth in the telecommunications sector due to operator mergers. This research method utilizes secondary data obtained from the Indonesia Stock Exchange (IDX) in the form of TBIG's financial statements for the 2022 and 2023 periods. The analysis was conducted by comparing financial ratios covering liquidity, solvency, profitability, and operational efficiency using horizontal, vertical, and ratio approaches. The results show that the company's liquidity remains stable, but its solvency decreases due to an increase in short-term liabilities. Profitability also decreased, as evidenced by a decrease in net profit margin, gross profit margin, and net operating margin. Overall, TBIG's financial performance remains quite strong and maintains operational performance, but it faces challenges in managing its debt structure and maintaining long-term profitability. This research is expected to provide insight to management, investors, and other stakeholders in making strategic decisions related to the company's financial condition.
Pengaruh Fraud Diamond Terhadap Kecurangan Laporan Keuangan Adela Wilantari; Nanu Hasanuh; Sri Suartini; Hari Sulistiyo
JRAK (Jurnal Riset Akuntansi dan Bisnis) Vol. 10 No. 1 (2024): JRAK Jurnal Riset Akuntansi dan Bisnis Januari 2024
Publisher : LPPM POLITEKNIK LP3I BANDUNG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38204/jrak.v10i1.1556

Abstract

The aim of this research conducted to examine whether there is a partial or simultaneous influence of the fraud diamond theory, as proxied by financial target, ineffective monitoring, audit opinion, and change in director on fraudulent financial reporting of manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the period 2019-2020, the measurement of which is by using the fraud score model (F-Score). Purposive sampling method was used in this study, with sample criteria including manufacturers listed on the Indonesia Stock Exchange (IDX) in 2019-2020, companies that publish their annual reports on the IDX website, companies that presented financial reports in Rupiah, and companies that fully disclose data related to research variables. A sample of 15 companies was obtained based on these parameters. This research was conducted by the quantitative method, and the analysis strategy was multiple regression analysis with an SPSS testing device. According to the results, financial target and ineffective monitoring variables had a partial influence on fraudulent financial reporting, while audit opinion and changes in director had no partial effect. The results also showed that the four independent variables, namely financial targets, ineffective monitoring, audit opinion, and change of director had a simultaneous influence on fraudulent financial reporting.
THE EFFECT OF PROFITABILITY AND SOLVENCY ON COMPANY VALUE Almas Ghassani, Tifani; Sulistiyo, Hari
Jurnal Ekonomi Balance Vol. 16 No. 2 (2020): (December 2020)
Publisher : Perpustakaan dan Penerbitan Unismuh Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jeb.v17i2.6712

Abstract

Profitability and Solvency of Company Value partially and simultaneously at the Food & Beverage Company, the period used for 4 (four), namely 2015-2018. The data consists of financial statements on the Indonesia Stock Exchange (IDX) in Indonesia in 2015-2018. The data source used is secondary data, the population used in this study Food & Beverage Companies listed on the Indonesia Stock Exchange (IDX) for the 2015-2018 period. The analysis used in this research is multiple linear regression, classic assumption test, descriptive statistics, determination analysis, and hypothesis testing. The results of the analysis of profitability data against company value. The obtained count value of 2,860 then when compared with a table of 2.032. Then the results obtained count or equal to 2,860> 2,032 received positively. Solvency to Company Value. Obtained count of 2,451 then when compared with table of 2.032. Then the results obtained count 2,451> table 2,032 received positive
Efek Geopolitik Konflik Israel-Palestina 7 Oktober 2023 Terhadap Pergerakan Harga Saham PT Fast Food Indonesia (KFC) Agustin, Restu Putri; Sulistiyo, Hari; Salsabila, Tri Sugiarti
Jurnal Ilmiah Wahana Pendidikan Vol 12 No 2.C (2026): Jurnal Ilmiah Wahana Pendidikan
Publisher : Peneliti.net

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

Abstract

The prolonged Israel-Palestine conflict has led to various impacts, one of which is the boycott of products from companies believed to be affiliated with Israel. This study aims to determine the extent of the impact of the boycott on the stock trading of KFC, which is linked to Yum! Brands, a company supporting Israel. A quantitative approach was used, analyzing secondary data on KFC’s stock movements following the boycott announcement. The results show a significant decline in KFC’s stock value, reflecting the market’s reaction to the boycott decision. In conclusion, product boycotts can have a substantial impact on stock trading, particularly for KFC, as a market response to the negative sentiment generated. This study provides further insight into how boycotts can influence global stock markets.
Analisis Risiko Kebangkrutan Menggunakan Model Altman Z-Score: Studi Kasus PT Kereta Api Indonesia Periode 2017-2022 Putri, Errica A; Sulistiyo, Hari
Jurnal Ilmiah Wahana Pendidikan Vol 12 No 3.B (2026): Jurnal Ilmiah Wahana Pendidikan
Publisher : Peneliti.net

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

Abstract

This study analyzes the bankruptcy risk of PT Kereta Api Indonesia during the 2017-2022 period using the Altman Z-Score model. The data consists of the company’s annual financial statements, which were examined through the calculation of financial ratios as components of the Z-Score. The Z-Score values were used to assess the company’s financial health and estimate its potential bankruptcy risk. Analysis results indicate that in 2017, the company was in a financially healthy condition with a Z-Score of 2.67. The score declined in 2018 and 2019, placing the company in the gray area with values of 2.05 and 1.59, respectively. In 2020 and 2021, the company fell into the distress zone with Z-Scores of 0.57 and 0.93, reflecting a high risk of bankruptcy driven by financial pressure from the Covid-19 pandemic. In 2022, the company showed signs of recovery with a Z-Score of 1.77, returning to the gray area. The decline in financial performance was influenced by a combination of external pressures and suboptimal internal efficiency. This study provides a comprehensive overview of the financial condition of PT Kereta Api Indonesia and may serve as a foundation for formulating long-term financial strengthening strategies.
PENGARUH ROE, CR, DAN DER TERHADAP RETURN SAHAM PERUSAHAAN FARMASI DI BEI PERIODE 2015-2020 Taruna, Alang Buwana Nurfahlefi Mardi; Hasanuh, Nanu; Sulistiyo, Hari
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 11 No. 1 (2022)
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v11i1.1074

Abstract

Penelitian memiliki tujuan untuk menganalisa ada tidaknya pengaruh antara Return on Equity (ROE), Current Ratio (CR), dan Debt to Equity Ratio (DER) terhadap Return Saham yang dilakukan secara parsial pada perusahan farmasi yang tergabung di Bursa Efek Indonesia pada periode 2015-2020. Terdapat 8 sampel yang dipakai, yang diambil dengan teknik pengambil sample berupa purposive sampling. Jenis Data adalah data sekunder berupa laporan keuangan yang diperoleh dari website idx. Analisis yang digunakan oleh peneliti adalah regresi berganda dengan pengujian uji t yang diolah pada aplikasi SPSS 18. Variabel independen yaitu ROE, CR, dan DER dengan variabel dependen yaitu return saham. Hasil penelitian diketahui bahwa ROE, CR, dan DER secara parsial tidak terdapat pengaruh signifikan terhadap return saham.
FIRM SIZE DAN PROFITABILITAS DALAM MENENTUKAN FINANCIAL DISTRESS  PADA PERUSAHAAN SUB SEKTOR FOOD AND BEVERAGE YANG TERDAFTAR DI BEI PERIODE 2021 – 2023 Fadhila, Rizki Ainun; Suartini, Sri; Sulistiyo, Hari
E-Jurnal Akuntansi TSM Vol. 6 No. 1 (2026): E-Jurnal Akuntansi TSM
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/ejatsm.v6i1.3101

Abstract

This study aims to analyze the effect of Firm Size and Profitability (ROA) on Financial Distress in food and beverage companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2023 period. The research employs a quantitative approach using multiple linear regression analysis. The sample consists of 10 companies selected through the purposive sampling method. Financial distress is measured using the Altman Z-Score model. The results indicate that Profitability (ROA) has a positive and significant effect on Financial Distress, while Firm Size shows no significant effect. However, both variables simultaneously have a significant influence on Financial Distress. These findings suggest that profitability plays a dominant role in determining the financial health of food and beverage companies in Indonesia.
Aligning Digital Development Strategic For Sustainable Economic: Systematic Literature Approach Putri Pertiwi; Hari Sulistiyo; Nurul Amalia Ramdan; Sri Suartini; Afifa Nurhanifah; Wisnu Miftahul Faris
SEIKO : Journal of Management & Business Vol 9, No 1
Publisher : Program Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/sejaman.v9i1.11458

Abstract

Penelitian ini mengeksplorasi strategi pengembangan ekonomi digital untuk mendukung stabilitas lingkungan dan ekonomi jangka panjang di Indonesia. Dengan menggunakan metode tinjauan pustaka, studi ini menganalisis adopsi teknologi digital, kebijakan pemerintah, dan kolaborasi sektor publik-swasta dalam integrasi teknologi hijau. Hasil menunjukkan bahwa digitalisasi telah mengurangi penggunaan bahan baku dan energi fosil serta mendorong inovasi teknologi hijau. Namun, tantangan seperti kesenjangan digital dan keterbatasan infrastruktur masih tetap ada. Strategi yang efektif meliputi peningkatan infrastruktur, insentif keuangan, pendidikan yang relevan, penyederhanaan regulasi, dan kampanye kesadaran. Kolaborasi antara pemerintah, sektor swasta, dan masyarakat sangat penting untuk memaksimalkan manfaat teknologi digital dan hijau, mendukung pertumbuhan ekonomi berkelanjutan dan stabilitas lingkungan jangka panjang di Indonesia.
PSIKOLOGI UANG (MEMAHAMI PERILAKU FINANSIAL REMAJA) PADA SISWA KELAS XI MANAJEMEN PERKANTORAN DAN LAYANAN BISNIS SMKN 1 RAWAMERTA Hari Sulistiyo; Solikin Sidik; Salim Siregar; Liya Megawati; Evi Selvy; Novian Ekawati; Ahmad Dadan Fadili; Novy Trianthy Noegraha
Jurnal Pengabdian Masyarakat Vol. 2 No. 3 (2025): Pengabdian Masyarakat (PENGAMAS)
Publisher : Jurnal Pengabdian Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62207/pa0m1c73

Abstract

Generasi Z, khususnya siswa SMK, rentan terhadap perilaku finansial tidak sehat seperti impulse buying dan kurangnya perencanaan keuangan, yang diperparah oleh gempuran media sosial dan rendahnya literasi keuangan. Pengabdian masyarakat ini bertujuan untuk meningkatkan literasi dan niat perilaku keuangan siswa kelas XI Manajemen Perkantoran dan Layanan Bisnis SMKN 1 Rawamerta melalui workshop interaktif berbasis psikologi uang. Metode yang digunakan adalah participatory action research dengan desain one-group pre-test post-test. Sebanyak 32 siswa terlibat dalam workshop yang meliputi sesi refleksi money script, simulasi impulse buying, dan praktik pembuatan anggaran pribadi. Data dikumpulkan melalui kuesioner skala Likert dan observasi partisipatif, dianalisis secara statistik deskriptif dan tematik. Hasil evaluasi menunjukkan peningkatan efektivitas dengan N-Gain Score sebesar 0,67 (kategori sedang). Skor pemahaman konsep meningkat dari 2,45 menjadi 4,22, disusul oleh perubahan sikap dan niat perilaku. Data kualitatif mengungkap kesadaran peserta akan pemicu psikologis impulse buying dan antusiasme dalam menyusun rencana keuangan. Simpulan dari pengabdian ini adalah workshop interaktif yang mengintegrasikan pendekatan psikologi uang dan kontekstual terbukti efektif dalam menanamkan kesadaran dan keterampilan dasar pengelolaan uang. Rekomendasi yang diajukan meliputi integrasi modul literasi keuangan ke dalam kurikulum SMK, pembentukan klub finansial siswa, serta edukasi bagi orang tua untuk mendukung sosialisasi finansial di keluarga.
Co-Authors A.A. Ketut Agung Cahyawan W Adela Wilantari Afifa Nurhanifah Agustin, Restu Putri Ahmad Dadan Fadili Alang Buwana Nurfahlefi Mardi Taruna Almas Ghassani, Tifani Andre Hendro Wijaya Angga, Angga Arif Rakhman Aura Diva Azzahra Azizah Fauziyah Chudjuarjeen, Saichol Dadang Rahman Munandar Dewi Setiawati Dian Agustin, Rahma Dwinanda, Salma Beinina Elga Rani Pangestu Evi Selvy Fadhila, Rizki Ainun Fauziah Dasuki, Poppy Ghani, Erlane K Gusganda Suria Manda Hadinegoro, Yudistira Setiadi Harfa Sugiharti Hasna Fauzia Hidayat, Rindiani Sofah Hoerunnisa, Najwa Aulia Indrianti, Wahyuni Karina, Riska Komala Dewi Kusuma Dewi Al-Ayyubi, Rizna Liya Megawati Lukita, Carolyn Luluah, Desi Ayanah M, Nahruddien Akbar Mabel Rahma, Tarissa Almira Mahpudin, Endang Nanu Hasanuh Narulita, Alyana Novi Fadhila, Alfitri Novian Ekawati Novy Trianthy Noegraha Nugraha Nugraha Nurul Amalia Ramdan Pratiwi, Feren Ayu Purba, Roy Octavian Putra, R. Aditya Kristamtomo Putri Pertiwi Putri Yulianti Putri, Errica A Rahma Nurul Khoirayanti Ramadhani, Assyfa Reni Rianti Prastiti Reza Abdul Choliq Firdaus Riska Amelia Riska Karina Risma Hasna Fauziyah Rulyanti Susi Wardhani Ruswinda, Karina Saidah, Hikmatia Salim Siregar Salmaa Alya Audy Rachmani Sutisna Salsabila, Tri Sugiarti Saphira Eka Nurfadhila Saputri, Ani Sherly Herlina Mirta Siallagan, Roberto Pardamean Sindiani Fatimah Siska Widia Obaita Siti Humayah Solihin Sidik Solikin Sidik Sri Suartini Sri Suhartini Suartini , Sri Subagja, Muhamad Syidik Suhono Suhono, Suhono Suhono, Suhono SULASTRI, EVA MARIA Susilo, Tri Amanda Syahbathie Sabariah Syamsul Huda Tanti Pratiwi Taruna, Alang Buwana Nurfahlefi Mardi Titi Rahmawati tri wahyuni Uswatun Hasanah Vina Arnika Amalia Putri Vina Tiara Safitri Wahyuni Indrianti Wisnu Miftahul Faris Wizar Sudira Yuri Ariyanto