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Ninik Kurniasih
Politeknik Negeri Pontianak
Religion Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences

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Analisa Pergerakan dan Perbedaan Harga Saham PT Bank BCA, Tbk Sebelum dan Sesudah Aturan Pre closing Ninik Kurniasih; Linda Suherma; Venti Ardini
Eksos Vol 14 No 1 (2018): Eksos
Publisher : Jurusan Akuntansi Politeknik Negeri Pontianak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31573/eksos.v14i1.78

Abstract

Selama ini aturan pre closing 2013 dipandang mempunyai banyak kelemahan, salah satunya adalah adanya investor yang bermain pada sesi penutupan sehingga mempengaruhi IHSG yang semula bergerak positif, karena mereka memainkan marking the price pada sesi penutupan maka IHSG terimbas dengan bergerak kearah negatif ketika bursa ditutup. Praktik ini tentu saja mencemaskan BEI sehingga pada tahap awal 2017 ini aturan pre closing tersebut diperbaharui. Tersebutlah nama PT Bank BCA Tbk sebagai salah satu anggota bursa yang terindikasi melakukan praktik diluar kewajaran tersebut. Tujuan penelitian ini adalah untuk mengetahui mekanisme pembentukan harga saham penutupan (pre closing). Serta menganalisa pergerakan harga saham PT Bank BCA Tbk sebelum dan sesudah aturan pre closing. Kemudian menguji perbedaan harga saham penutupan sebelum dan sesudah aturan pre closing pada PT Bank BCA Tbk. Metode penelitian merupakan penelitian eksperimen dengan metode statistik melalui uji beda dengan Paired t Test. Hasil penelitian menunjukkan bahwa mekanisme pembentukan harga saham penutupan pada Jakarta Automated Trading System (JATS) hanya disediakan jeda waktu 4 menit dari pukul 16:00:01 hingga pukul 16:04:59 WIB. Pergerakan harga saham sebelum aturan pre closing 2014 tercatat 22 kali penurunan dan 13 kali kenaikan volume transaksi. Sementara pergerakan harga saham sesudah aturan pre closing 2014 tercatat 17 kali penurunan dan 6 kali kenaikan volume transaksi. Untuk pergerakan harga saham sebelum aturan pre closing 2017 tercatat 21 kali penurunan dan 9 kali kenaikan volume transaksi. Sementara pergerakan harga saham sesudah aturan pre closing 2017 tercatat 13 kali penurunan dan 7 kali kenaikan volume transaksi pre closing yang muncul pada layar incoming order JATS. Terdapat perbedaan waktu pada JATS yaitu 10 menit jeda menjadi 4 menit jeda saat pre closing. Analisa perbedaan harga saham penutupan yang diuji menggunakan uji normalitas kolmogorov smirnov menunjukan nilai signifikansi 0,075 yang berarti sebaran data harga saham penutupan sudah terdistribusi secara normal. Uji ini kemudian dilanjutkan dengan uji Paired t Test dengan hasil signifikasi sebesar 0,000 yang berarti terdapat perbedaan antara harga saham penutupan sebelum dan sesudah aturan pre closing.
Dampak Pandemi Covid-19 terhadap Proses Pemenuhan Kewajiban Perpajakan oleh Wajib Pajak yang Terdaftar pada Kantor Pelayanan Pajak (KPP) Pratama Pontianak Tahun 2020 Sari Zawitri; Ninik Kurniasih; Wida Arindya Sari
Eksos Vol 17 No 2 (2021): Eksos
Publisher : Jurusan Akuntansi Politeknik Negeri Pontianak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31573/eksos.v17i2.372

Abstract

The purpose of this research is to see the impact on tax revenue, and the impact on out in tax reporting KPP Pratama in Pontianak in the pandemic covid 19. The research is a case study of exploration and researches the mixing of qualitative and quantitative methods. The kind of data that was used was the data as primary and secondary data. The technique of the data collection was done in 3 ways: 1. Interview, 2. Documentation, and 3. A method of the literature study. Then sample based on the achievement of the depth and wealth a description of, not the total sample. Analysis technique that produces the thematic analysis answer the interviews and of identification and reporting the data from the payment of tax like both of persons private and the tax year 2019. The result showed (1) research first showed that Covid-19 fulfillment of obligations would not have an impact on both the taxpayers and the person in the pay taxes on income tax PPh and PPN (tax) they increase in value. (2) the results of research second related fulfillment of an obligation related tax reporting SPT (announcement letter) an annual tax for the year 2019 declining tax effectively be 76 % or at the level of less docile, it is related to the development of the target the reporter threefold. The research is expected to push the government to optimize sources of certain tax revenue to offset the impact of tax revenue when pandemic Covid-19.
Transfers to Region on Economic Growth During The Covid-19 Pandemic Elsa Sari Yuliana; Ninik Kurniasih; Arianto Arianto; Mahyus Mahyus
Journal Of Social Science (JoSS) Vol 4 No 1 (2025): JOSS: Journal of Social science
Publisher : Al-Makki Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57185/joss.v4i1.415

Abstract

The Covid-19 pandemic that began in late 2019 has had a significant impact on economies around the world, including Indonesia. In an effort to handle the pandemic, the Indonesian government has refocused the budget, one of which is through the transfer of funds to the regions. This study aims to analyze the effect of fund transfers to regions on economic growth during the Covid-19 pandemic in Indonesia. This research uses a quantitative approach with an exploratory case study method. The secondary data used includes local government financial reports and Gross Domestic Product (GDP) data from 34 provinces in Indonesia during 2020 to 2022. The analysis was conducted using statistical techniques with the help of SPSS. The results of the analysis show that the transfer of funds to the regions has a significant positive effect on economic growth, with an R-square value of 24.8%. However, 75.2% of economic growth is influenced by factors other than transfers. Fund transfer allocations that were originally intended to support regional development have been diverted to handling the impact of the pandemic. This study indicates that while financial transfers contribute to economic growth, there are many other factors that need to be considered. Therefore, further research is needed to understand the more complex dynamics in the effect of transfers on economic growth.
Co-Authors Arianto Arianto Baidhillah Riyadhi Fiorintari Fiorintari Henri Prasetyo Khamim Linda Suherma Mahyus Mahyus Sari Zawitri 1) Ninik Kurniasih 2) Theresia Siwi Kartikawati 3), Sari Zawitri 1) Ninik Kurniasih 2) Venti Ardini Wida Arindya Sari Wida Sari Arindya Yuliana, Elsa Sari Zulham Al Farizi