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All Journal Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Jurnal Riset Akuntansi Soedirman Jurnal Pengabdian Bisnis dan Akuntansi Soedirman
Yusriyati Nur Farida
Jurusan Akuntansi Fakultas Ekonomi Universitas Soedirman
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Pengaruh spesialisasi auditor, maturitas utang, konservatisme Akuntansi, dan kualitas laporan keuangan terhadap efisiensi investasi Maulina Devi, Agitha Rizky; Praptapa, Agung; Farida, Yusriyati Nur
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 6 (2023): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32670/fairvalue.v5i6.2869

Abstract

This study aims to determine the effect of auditor specialization variables, debt maturity, accounting conservatism, and the quality of financial reports on investment efficiency practices in property and real estate sector companies. The investment efficiency measurement model is measured by growth opportunity measurements. This type of research is quantitative, using secondary data in the form of annual reports from property and real estate companies listed on the Indonesia Stock Exchange. The results of this study indicate that the variables of auditor specialization and accounting conservatism have a positive and significant effect on investment efficiency, while the financial report quality variable has a positive but insignificant effect on investment efficiency. In addition, the debt maturity variable has a negative and insignificant effect on investment efficiency for property and real estate companies listed on the Indonesia Stock Exchange.
Pengaruh religiusitas, personalitas, dan pertimbangan pasar kerja terhadap minat mahasiswa Akuntansi berkarir di Lembaga Keuangan Syari’ah Fitri, Sasliana; Wahyudin, Wahyudin; Farida, Yusriyati Nur
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 6 (2023): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32670/fairvalue.v5i6.2870

Abstract

This study aims to find out how religiosity, personality, and labor market considerations influence the interest of accounting students in having careers in Islamic financial institutions. This study uses primary data obtained through questionnaires. To find representative data, the selection of this research sample used purposive sampling, with a sample of 113 respondents. Data analysis used validity and reliability, descriptive statistical analysis, the classical assumption test, multiple regression analysis, and hypothesis testing. This study uses the Theory of Reasoned Action (TRA) and the Theory of Planned Behavior (TPB), both of which are used to study human action where individual desires and unwillingness are based on behavior. TRA and TPB are formed by three factors, namely: individual attitudes, subjective norms, and behavioral control. The results of this study indicate that religiosity, personality, and labor market considerations have a positive and significant effect on the interest of accounting students in having careers in Islamic financial institutions.
KOPERASI SEBAGAI PENDUKUNG TERCAPAINYA SUSTAINABLE DEVELOPMENT GOALS (SDGs) Susilowati, Dewi; Farida, Yusriyati Nur
Jurnal Pengabdian Bisnis dan Akuntansi Vol 3 No 1 (2024): Jurnal Pengabdian Bisnis & Akuntansi Soedirman
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.jpba.2024.3.01.12955

Abstract

Koperasi UMBARA (UMKM Maju Bersama Banjarnegara) adalah koperasi yang akan dibangun oleh para pendiri untuk menangani permasalahan persaingan pemasaran diantara UMKM yang memiliki jenis usaha yang sama. Bentuk koperasinya adalah koperasi primer, dengan jenis serba usaha. UMKM ini bergerak di bidang usaha makanan dan minuman, batik eco-print, gerabah, dan sebagainya. UMKM yang berada di Banjarnegara memiliki potensi yang sangat baik, namun diperlukan kesamaan tujuan agar dicapai kesejahteraan bersama. Potensi yang dimiliki para UMKM ini bila bersatu dalam badan hukum koperasi akan berperan lebih baik untuk mencapai tujuan bersama seperti yang dicanangkan dalam Ssustainable Development Goals (SDGs) yang memiliki tujuan yang seirama dengan tujuan inti koperasi. Dengan demikian keberhasilan koperasi UMBARA akan mendukung pembangunan ekonomi nasional.
Pengaruh Literasi Keuangan, Kompetensi Sumber Daya Manusia, dan Digitalisasi Marketing Terhadap Kinerja UMKM Bidang Kuliner di Kabupaten Banyumas Ambarwanti, Ambarwanti; Farida, Yusriyati Nur
Jurnal Riset Akuntansi Soedirman Vol 4 No 1 (2025): JURNAL RISET AKUNTANSI SOEDIRMAN
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis, Universitas Jenderal Soedirman, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.jras.2025.4.1.16256

Abstract

This study is a quantitative research using primary data. This study aims to find out and analyze the influence of financial literacy, human resource competence, and marketing digitalization on the performance of MSMEs in the culinary sector in Banyumas Regency. The research data collection technique uses the offline and online questionnaire distribution method. The research population is MSMEs in the culinary sector in Banyumas Regency which is found on the SSCPurwokerto Instagram account. The sample in this study was 81 MSME respondents in the culinary field with a sampling technique, namely simple random sampling. The data analysis in this study uses the Statistical Package for the Social Sciences (SPSS). The results of this study show that: (1) Financial literacy has a positive effect on the performance of MSMEs, (2) Human resource competence has a positive effect on the performance of MSMEs, (3) Digitalization marketing has a positive effect on the performance of MSMEs. The implication of this study is that it is expected that the government will take part in improving the performance of MSMEs which is influenced by several factors. MSME actors also improve even more about what factors can affect the performance of the MSMEs themselves so that the business they run can develop and be much better in the long term.
Pengaruh Intellectual Capital dan Opini Audit terhadap Return Saham Riskihanty DS, Fhanesa Nur; Farida, Yusriyati Nur
Jurnal Riset Akuntansi Soedirman Vol 4 No 1 (2025): JURNAL RISET AKUNTANSI SOEDIRMAN
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis, Universitas Jenderal Soedirman, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.jras.2025.4.1.16257

Abstract

This study aims to examine and analyze the effect of Intellectual Capital and audit opinion on stock return in banking companies listed on the Indonesia Stock Exchange in 2019-2022. Signalling theory was used as the basis for this study. The type of data used is secondary data in the form of annual reports and audited financial statements. The sample used in this study was 126 research data from 41 companies with a research period of four years. The sampling technique used is a purposive sampling technique based on certain criteria. The data analysis techniques used in this study are classical assumption tests, outlier tests, multiple linear regression analysis, determination coefficient tests, goodness of fit tests, and hypothesis testing. The results of this study show that: (1) Intellectual Capital has a positive effect on stock return. (2) Audit opinion has no positive effect on stock return. The implications of the study's conclusion are that it is expected to help banking companies in increasing stock return by paying attention to the factors that influence it so that it can maintain investor confidence to continue investing and can be used as a reference for further study related to stock return.
Pengaruh Leverage, Volume Perdagangan, Ukuran Perusahaan, Profitabilitas, Earning Volatility Terhadap Volatilitas Harga Saham Ardiansah, Mochamad Ardien; Sugiarto, Sugiarto; Wiratno, Adi; Farida, Yusriyati Nur
Jurnal Riset Akuntansi Soedirman Vol 4 No 1 (2025): JURNAL RISET AKUNTANSI SOEDIRMAN
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis, Universitas Jenderal Soedirman, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.jras.2025.4.1.16438

Abstract

This research aims to analyze and understand the impact of Leverage, stock trading volume, firm size, profitability, and Earning Volatility on stock price volatility. The population of this study consists of technology sector companies listed on the Indonesia Stock Exchange from 2021 to 2023. This research bases its study on the signalling theory. The population of this study consists of technology sector companies listed on the Indonesia Stock Exchange from 2021 to 2023. A total of 63 company data were selected using the purposive sampling method. The data analysis techniques used are descriptive statistical analysis, panel data regression analysis, classical asssumption test, and hypothesis testing with the help of Eviews 12 software. The research results indicate that: (1) Leverage does not affect stock price volatility, (2) Stock trading volume has a positive and significant effect on stock price volatility, (3) Firm size does not affect stock price volatility, (4) Profitability does not affect stock price volatility, and (5) Earning Volatility has a negative and significant effect on stock price volatility.
Co-Authors Adi Wiratno, Adi Ambarwanti, Ambarwanti Ardiansah, Mochamad Ardien Dewi Susilowati Fitri, Sasliana Maulina Devi, Agitha Rizky Praptapa, Agung Riskihanty DS, Fhanesa Nur Sugiarto S Wahyudin Wahyudin