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ANALISIS KINERJA SAHAM LQ45 SEBELUM DAN SELAMA PANDEMI CORONAVIRUS DISEASE (COVID-19) DI INDONESIA Martini Martini; Henry Anggoro Djohan
Jurnal Interprof Vol 6 No 2 (2020): Jurnal Interprof Desember
Publisher : LPPM UNIVERSITAS BINA INSAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32767/interprof.v6i2.1195

Abstract

This study analyzes the performance of LQ45 shares before and during the Covid-19 pandemic in Indonesia. This study uses the monthly LQ45 stock price on the Indonesia Stock Exchange. The analysis uses two different conditions, before and during Covid-19 pandemic condition in Indonesia to see differences in conditions with a quantitative approach by emphasizing hypothesis testing. This research uses comparative causal research techniques. The results explained there were significant differences in the performance of LQ45 shares before and during the Covid-19 Pandemic in companies listed on the Indonesia Stock Exchange. The t-value from the results of the data processing analysis is 3.009 with sig. 0.004, it can be concluded that H(a) is accepted and H(0) is rejected. The performance of LQ45 shares on the Indonesian stock exchange experienced a decline during the pandemic that occurred in Indonesia. This situation caused many companies to suffer losses.
The Mediation of Islamic Social Reporting to Influence the Islamic Corporate Governance on Firm Value (Study on Islamic Banking in Southeast Asia 2012-2016) Sardiyo Sardiyo; Martini Martini
EKUILIBRIUM : JURNAL ILMIAH BIDANG ILMU EKONOMI Vol 16, No 2 (2021): September
Publisher : Universitas Muhammadiyah Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (277.467 KB) | DOI: 10.24269/ekuilibrium.v16i2.2021.pp139-153

Abstract

This study investigates Islamic social reporting as an intervening variable between Islamic corporate governance to firm value. The method used purposive sampling with the samples of 11 sharia banks listed on Bursa Malaysia and Indonesia in 2012-2016. The analysis used path analysis with warp partial least square to examine the mediation effect of Islamic social reporting. Indicators for measuring Islamic corporate governance used accountability, transparency, responsibility, and fairness. Indicators measured firm value using price to book value ratio and price to earnings ratio. Indicators for measuring Islamic social reporting used investment and finance, products and services, labor, community, environment, and corporate governance. The results described Islamic corporate governance had a significant positive effect on firm value. Islamic corporate governance showed a significant positive impact on Islamic social reporting. Islamic social reporting had a significant negative effect on firm value, so it is concluded that Islamic social reporting is unable to mediate between the influence of Islamic corporate governance on firm value. This confirms that sharia banking with good Islamic corporate governance would improve Islamic social reporting and firm value, while Islamic social reporting runs well could not respond to investors as information needed in decision making to increase firm value.
Influence Financial Technology, Financial Literacy, and Intellectual capital on financial inclusion in Micro, Small and Medium Enterprises (MSMEs) Martini Martini; Eri Triharyati; Dheo Rimbano
Ilomata International Journal of Tax and Accounting Vol. 3 No. 4 (2022): October 2022
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (647.973 KB) | DOI: 10.52728/ijtc.v3i4.572

Abstract

Micro, Small and Medium Enterprises (MSMEs) grow and compete in a constantly changing business environment such as the current digital era, this change makes Micro, Small and Medium Enterprises (MSMEs) need follow-up for more advanced business development. Many found that Micro, Small and Medium Enterprises (MSMEs) that have been established have finally had to stop operating due to improper management. Of course, this is a joint concern considering that Micro, Small and Medium Enterprises (MSMEs) are the heart of economic development. Micro, Small and Medium Enterprises (MSMEs) are businesses with high GDP contributors and also new job seekers. The study was conducted by conducting preliminary observations by looking at the data on the number of Micro, Small and Medium Enterprises (MSMEs) in Lubuklinggau City totaling 5,303 registered in Lubuklinggau City. with data analysis technique use linear regression . As a result, there are significant influence between the variable.
Analisis Penyusunan Laporan Keuangan Berdasarkan SAK EMKM Menggunakan Aplikasi Keuangan Berbasis Android SI APIK Dina Arista Prihatin; Arisky Andrinaldo; Indrawati Mara Kesuma; Martini Martini; Weni Susanti
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 11 No 2 (2023)
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v11i2.4013

Abstract

The purpose of this study is to determine the Analysis of the Preparation of Financial Statements Based on SAK EMKM in the Implementation of the APIK SI Financial Application at the Tempe Cipto Roso Factory, Megang Sakti District. The type of research used is descriptive research with qualitative data analysis using primary data sources and secondary data sources. Agency theory is a reference in this research theory that explains the working relationship between company owners and company management. The results of this application are financial reports such as balance sheets, cash flow statements and income statements. In addition, this application can accurately describe the company's financial status.