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Analysis of the Effect of Profitability on General Corporate Information and Forward-looking Information and its impact on the Company's Share Prices listed on the Indonesia Stock Exchange Nur Ahmadi Bi Rahmani; Azhar Maksum; Khaira Amalia Fachrudin; Amlys Syahputra Silalahi
International Journal of Accounting and Finance in Asia Pasific (IJAFAP) Vol 3, No 3 (2020): October 2020
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijafap.v3i3.950

Abstract

Many cases of investors who experience losses in investing by buying company shares have led to thoughts about what information is actually needed by investors in reducing the possibility of mistakes. The purpose of this research is to find and create the latest model of information that should be conveyed to reduce the occurrence of multi-interpretation of information. The population used is 540 companies listed on the Stock Exchange with the criteria of having active financial and web reports at the time of the study, then the target population becomes 302 with the sampling method using saturated samples then the entire target population is sampled as many as 302 companies. The analysis used is path analysis using the smart PLS tool, The researcher managed to make a finding that at alpha five percent, profitability directly had a positive and significant effect on general corporate information, and stock prices, but not on foward-looking information. General corporate information directly affects the stock price while foward-looking information does not significantly influence the stock price. Indirectly, profitability has a positive and significant effect on stock prices through general corporate information, but not through foward-looking information.
EXPLORING UNEMPLOYMENT DYNAMICS IN EASTERN INDONESIA: PANEL REGRESSION APPROACH Lailan Syafrina Hasibuan; Khaira Amalia Fachrudin
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 4 No. 4 (2026): April
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.20471480

Abstract

One of the biggest issues Eastern Indonesia faces is geographic isolation. There are limited employment marketplaces and economic prospects in this region because many areas are difficult to access due to inadequate transportation. Inadequate educational opportunities also contribute significantly to the problem of unemployment. Eastern Indonesia has several areas with poor educational infrastructure, which contributes to a low-skilled labor force. Furthermore, the unemployment issue is made worse by the difference in economic growth between Western and Eastern Indonesia. Sustainable Development Goals (SDGs) aim to eradicate poverty, safeguard the environment, and guarantee prosperity for all. SDG 8, which focuses on unemployment in this instance, addresses the topic of employment and good work for everyone. The aim of this research is to investigate the relationship between unemployment in Indonesia's Eastern Region and poverty, economic growth, and the human development index. investigated using the FEM approach and the panel data analysis method with the statistical program E-Views 10. According to the analysis's findings, unemployment is significantly impacted negatively by the human development index variable, positively and significantly by poverty, and not significantly impacted by economic growth.
Rahasia Kesejahteraan Keuangan Generasi Sandwich: Analisis Finansial dan Beban Utang di Medan Yulia Tarigan; Khaira Amalia Fachrudin; Amlys Syahputra Silalahi; Mutia Fitri Chania
Journal of Business & Banking Vol 15 No 2 (2025): Volume 15 Nomor 2
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jbb.v15i02.5622

Abstract

This study aims to analyze the effect of Financial Stress, Income, Debt-to-Income Ratio, and Financial Literacy on the financial well-being of the sandwich generation in Titi Rantai Village, Medan Baru District. The background of this research is based on the increasing financial pressure faced by the sandwich generation due to intergenerational financial responsibilities, which potentially reduce financial stability and well-being. This study employs a quantitative approach with an associative research design. The population consists of sandwich generation individuals with criteria including productive age (25–60 years), having intergenerational financial responsibilities, and earning income. The sample comprises 110 respondents drawn from ten neighborhoods within the study area. Data were collected through questionnaires and analyzed using multiple linear regression with the assistance of SPSS software. The results indicate that Financial Stress and Debt-to-Income Ratio have a negative and significant effect on financial well-being, while Income and Financial Literacy have a positive and significant effect. These findings suggest that financial well-being is influenced by economic capacity, financial management capability, and psychological conditions. The study implies that improving financial literacy and effective debt management are essential strategies to enhance the financial well-being of the sandwich generation.
The Effect of Machine Learning Disclosure and Intellectual Capital on Stock Returns Through Return on Equity in Energy Sector Companies Listed on the Indonesia Stock Exchange During The 2020-2024 Period Marolip Subyekti; Khaira Amalia Fachrudin; Amlys Syahputra Silalahi
Journal of Business Management Vol. 4 No. 1 (2026): August (In Progress)
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/jobm.v4i1.208

Abstract

This study aims to examine the effect of machine learning disclosure and intellectual capital on stock returns through return on equity (ROE) in energy sector companies listed on the Indonesia Stock Exchange during the 2020–2024 period. Advances in data-driven technologies and increasing business competition have encouraged companies to adopt machine learning and effectively manage intellectual capital to improve corporate performance, reduce information asymmetry, and support decision-making processes aimed at minimizing business and investment risks. This study employed a quantitative approach using panel data from 51 energy sector companies selected through purposive sampling, resulting in a total of 255 observations. Machine learning disclosure was measured using a disclosure index developed through text mining of the companies' annual reports, while intellectual capital was measured using the Value-Added Intellectual Coefficient (VAIC™) method. The data were analyzed using panel data regression through the selection of the most appropriate estimation model, followed by estimation using the Feasible Generalized Least Squares (FGLS) method. Mediation analysis was conducted using Stata software. The findings indicate that machine learning disclosure has a positive but statistically insignificant effect on stock returns, while it has a positive and statistically insignificant effect on return on equity. Intellectual capital has a positive and statistically significant effect on both return on equity and stock returns. Furthermore, return on equity has a positive and statistically significant effect on stock returns. The mediation analysis reveals that return on equity does not mediate the relationship between machine learning disclosure and stock returns. However, return on equity partially mediates the relationship between intellectual capital and stock returns at the 10% significance level. These findings suggest that intellectual capital plays a crucial role in enhancing corporate profitability and stock returns, whereas machine learning disclosure remains limited in its ability to influence stock returns among energy sector companies during the study period.
Analisis Rating dan Harga Kamar Hotel Bintang Lima di Indonesia Khaira Amalia Fachrudin; Dina Liviana Tarigan; Muhammad Faidhil Iman
Jurnal Akuntansi, Keuangan, dan Manajemen Vol 3 No 3 (2022): Juni
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v3i3.1107

Abstract

Purpose: This study aims to determine and analyze the correlation between hotel ratings and room rates, as well as the differences in hotel ratings room rates among five-star hotels in cities that are popular and visited by many tourists, namely the city of Ubud, Mataram, Surabaya, Medan, Batu and Bantul. Research Methodology: This study uses descriptive research methods with correlational techniques. The test tools used are correlation test and One Way ANOVA test using SPSS software. The sample is 24 hotels. The data used is secondary data obtained directly from the Traveloka application. Results: The results showed that there was a positive and insignificant correlation between ratings and room rates; there is a significant difference among ratings in the cities of Ubud, Mataram, Surabaya, Medan, Batu, and Bantul ; and there is no significant difference among room Rates in Ubud, Mataram, Surabaya, Medan, Batu, and Bantul. Limitation: This study does not use the room rates of all room types, only uses the rates of Deluxe rooms because these types of rooms are owned by all hotels in the population. Contribution: Hotel managers need to improve comfort and service for hotel guests, hotel cleanliness, and food taste because these are factors that determine hotel ratings, and although not significant, these ratings are positively correlated with room rates that customers are willing to pay. Hotel managers with low ratings need to learn from hotels with higher ratings.  In Addition, managers need to take advantage of Electronic Word of Mouth (EWOM) such as reviews and ratings to achieve the success of an effective marketing strategy.