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All Journal Ultima Management : Jurnal Ilmu Manajemen SULTANIST: Jurnal Manajemen dan Keuangan Penentuan harga obligasi dan teori tingkat bunga EAJ (ECONOMICS AND ACCOUNTING JOURNAL) JAAF (Journal of Applied Accounting and Finance) ACADEMICS IN ACTION Journal of Community Empowerment FIRM: Journal of Management Studies Golden Ratio of Finance Management Indonesian Journal of Business Analytics (IJBA)

Simbolon, Ika Pratiwi

Universitas Bunda Mulia

Author-ID : 2686266

Aerospace Engineering Agriculture, Biological Sciences & Forestry Humanities Automotive Engineering Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Social Sciences

Published : 17 Documents Claim Missing Document

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CAPITAL ASSET PRICING MODEL IN FORECASTING THE EXPECTED RETURN: THEORY AND EVIDENCE Ika Pratiwi Simbolon
JAAF (Journal of Applied Accounting and Finance) Vol 1, No 2 (2017): JAAF (Journal of Applied Accounting and Finance)
Publisher : President University Press

This paper is made to investigate the theories and evidences related to the evolution of the Capital Asset Pricing Model (CAPM). The previous studies examined the single factor model, CAPM and Theory of Arbitrage, conditional CAPM on positive and negative market premium, CAPM with higher skewness and kurtosis, and also CAPM with higher size. This paper finds that there’re so many previous researchers investigated the robustness of the Capital Asset Pricing Model. The return expectation from investor cannot be explained by the single factor, namely systematic risk (beta). Hence, there’re various models that have been developed and investigated to project the return expectation in capital market.

Perusahaan Manufaktur di Bursa Efek Indonesia: Tax Avoidance Dijelaskan oleh Variabel Proporsi Dewan Komisaris, Ukuran Perusahaan, Profitabilitas dan Leverage Purwaningsih .; Andrianantenaina Hajanirina; Ika Pratiwi Simbolon
JAAF (Journal of Applied Accounting and Finance) Vol 4, No 1 (2020): JAAF (Journal of Applied Accounting and Finance)
Publisher : President University Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33021/jaaf.v4i1.1240

Tax avoidance banyak dilakukan oleh wajib pajak karena hal ini bersifat legal. Penelitian ini bertujuan untuk mengetahui lebih lanjut pengaruh proporsi dewan komisaris independen, ukuran perusahaan, profitabilitas (ROA) serta leverage terhadap tax avoidance. Sample dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) periode tahun 2015 – 2017. Jumlah sample yang digunakan sebanyak 63 perusahaan yang diambil melalui purposive sampling. Metode analisis penelitian ini menggunakan anlsisis regresi data panel. Hasil penelitian menujukkan bawa ukuran perusahaan dan leverage berpengaruh terhadap tax avoidance. Keterbatasan dalam penelitian ini adalah jumlah sampel perusahaan yang digunakan hanya dalam periode waktu tiga tahun sebanyak 63 perusahaan dan variabel yang digunakan hanya proporsi dewan komisaris independen, ukuran perusahaan, profitabilitas (ROA) serta leverage.

The Determinants of Corporate Cash Holding in Indonesia: Manufacturing Company Muhammad Ilham Prasetyo Sitorus; Ika Pratiwi Simbolon; Andrianantenaina Hajanirina
JAAF (Journal of Applied Accounting and Finance) Vol 4, No 2 (2020): JAAF (Journal of Applied Accounting and Finance)
Publisher : President University Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33021/jaaf.v4i2.1243

This research has the purpose of analyzing the cash flow, capital expenditures, liquid assets, tangible assets, bank debt, firm size, research and development, growth opportunities, leverage, cash flow volatility, managerial ownership toward cash holding. The population in this research are all manufacturing firms listed on the Indonesia Stock Exchange (IDX). The sampling technique uses a purposive sampling method, and 78 observations have obtained from 26 companies for the 2016-2018 period. The method used in this research is quantitative. The results of this study indicate that liquid assets, tangible assets, and leverage have significant impact on cash holdings. In contrast, cash flow, bank debt, capital expenditure, firm size, research and development, growth opportunities, cash flow volatility, and managerial ownership do not have significant impact on cash holding.

Penggunaan Fuzzy Logic & Metode Mamdani untuk Menghitung Pembelian, Penjualan dan Persediaan Maria Yus Trinity Irsan; Matius Irsan Kasau; Ika Pratiwi Simbolon
JAAF (Journal of Applied Accounting and Finance) Vol 3, No 1 (2019): JAAF (Journal of Applied Accounting and Finance)
Publisher : President University Press

Fuzzy Logic is a development of Binary Logic that can be used to analyze data in research in both the exact and social fields. In this study, fuzzy logic is used to analyze data in a "Ayam Goreng Murah Rezeki" restaurant related to three linguistic attributes, each of which consists of two linguistic variables: Inventory (Little, Many), Sales (Down, Up), and Purchases (Reduced, Increased) using the Mamdani method. The purpose of the study is to provide an input value of Inventory and Sales to get a Purchase output value. The results of data analysis using a linear down graph and a linear upward graph on each linguistic variable with the Mamdani method yield results in the estimated area or range.

Active Learning dalam Pembelajaran Akuntansi di SMA/SMK Setyarini Santosa; Ika Pratiwi Simbolon; Vita Elisa Fitriana
ACADEMICS IN ACTION Journal of Community Empowerment Vol 3, No 1 (2021)
Publisher : President University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33021/aia.v3i1.1510

Technological developments have a major impact on world businesses, such as technology-based companies. These changes also encourage for several adjustment in accounting scope. Therefore, educators are expected to be able to convey accounting knowledge in terms of its application concept in company business processes. To help delivering accounting skills, educators can use management methods in the form of active learning that focuses class activities in the active participation of each student. The purpose of this activity is for training educators to be able to apply appropriate active learning methods in accounting learning materials at SMA/SMK. When the training was conducted, each participant is invited to discuss and try to apply active learning methods. In addition, presenter also explain the data about effectiveness of active learning implementation which is shown through increasing students' understanding of the material being taught. At the end, discussions and trainings of active learning methods could provide new ideas for participants to deliver more varied subject matter.

Pendalaman Materi: Laporan Keuangan sebagai Dasar Analisis Investasi Saham Ika Pratiwi Simbolon; Imas Nurani Islami; Vita Elisa Fitriana
ACADEMICS IN ACTION Journal of Community Empowerment Vol 1, No 2 (2019)
Publisher : President University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33021/aia.v1i2.917

This community service activities aims to deepen public understanding in making financial records and reporting correctly and making the financial statements as a basis for investment analysi. The investment analysis method used is a discounted cash flow model to determine whether the investment is undervalued or overvalued. The community in this activity are students of SMK Bina Nasional Informatika, North Cikarang. The implementation phase of this activity includes a field survey, coordination with the school principal, the implementation of a financial report socialization program as a basis for stock investment analysis, and preparation of the report. The socialization activity went smoothly attended by 28 Accounting students in class XII. Socialization participants seemed enthusiastic about the material provided. This can be seen from the beginning to the end of the event, all participants followed well. Based on the results of interviews, questions and answers and direct observations, community service activities have increased the knowledge of students by as much as 80% about how to prepare good financial statements and conduct stock valuations using financial statements.

How Behavioural Biases and Demographic Factors relate to Financial Literacy Ika Pratiwi Simbolon; Maria Yus Trinity Irsan; Risa Fitria
FIRM Journal of Management Studies Vol 7, No 2 (2022): FIRM JOURNAL OF MANAGEMENT STUDIES
Publisher : President University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33021/firm.v7i2.3910

The research aims to analyze the effect of factors of demography and investor behaviors on financial literacy for investors and potential investors in Indonesia. The paper used questionnaires in collecting primary data. Policymakers, investors, and other shareholders should consider the results of this study in making important policies, especially regarding investor behaviors, not all investors act rationally. Regarding the research limitations, future research can use the research object not limited to behavioral biases and demographic factors, but more to discover a research model for financial literacy determinants. Future research may study the investors in different countries to find the effect of investor characteristics on financial literacy.

Government Officially Revokes PPKM Policy: Stock Market Investment Decisions Ali Wardhana; Ika Pratiwi Simbolon; Lilis Susilawaty; Stephanie Laurensia
Jurnal SEKURITAS (Saham, Ekonomi, Keuangan dan Investasi) Vol 7, No 1 (2023): Jurnal SEKURITAS
Publisher : Prodi Manajemen Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/skt.v7i1.29971

The aim of this study is to examine the effect of behavioural biases from investors on investment decision before and after government officially revokes PPKM in Indonesia. This study is quantitative research which relies on numerical data. Data used in this research are secondary data for trading volume from November 2022 until February 2023 of companies listed on LQ45. This study also examines the difference in trading volume before and after revoking of PPKM, hence this’s event study. The results showed that investors’ behaviours have significant effect to trading volume before and after government officially revokes PPKM. On average, total trading volume is higher after the announcement from the government, 92,174,703 shares before the announcement and 110,020,882 shares after the announcement. Reflecting on this amount, since many community activities were hampered when the PPKM policy was implemented, after the termination of the policy, investors become more optimistic about investing in the capital market. This study provides valuable insights into the irrational behaviour of investors in Indonesia. It is worth mentioning that trading activities in stock exchanges mostly remain an anomaly. Further investigations can be made using the other measurements of behavioral biases in the stock market.

The Bank Soundness in Indonesia: Risk and Corporate Governance Oppusunggu, Lis Sintha; Simbolon, Ika Pratiwi
Golden Ratio of Finance Management Vol. 1 No. 1 (2021): October - March
Publisher : Manunggal Halim Jaya

This study aims to provide the evidence associated with the growth of corporate governance in crisis. This research is a type of literature study with secondary data (ROA and LDR) period January 2015–December 2019. The analysis is by using descriptive research with the support of theories and the findings from previous studies. Return on Assets (ROA) has increased and decreased for several periods and Loan to Deposit Ratio (LDR). Profitability with ROA decreased by 0.35% from 2.82% in January 2015 to 2.47% in December 2019. As measured by ROA, banking performance declines to make banks vulnerable to a crisis. Banks that have a high LDR potentially have liquidity risk. This study provides descriptive statistics that describe the potential of high LDR in the future since there's a sharp trend for the increasing value of LDR. LDR increased as much as 5.95% from 88.48% in January 2015 to 94.43% in December 2019. Liquidity risk continues to rise to make banks vulnerable to a crisis. This study provides several findings from previous research regarding standard corporate governance and risk governance in the financial crisis to mitigate those risks. Evaluating formal corporate management and risk governance can lead to optimal financial soundness.

STOCK RETURN DETERMINANTS FOR COMPANY LISTED IN BUSINESS-27 INDEX Susilawaty, Lilis; Simbolon, Ika Pratiwi; Laurensia, Stephanie
Ultima Management : Jurnal Ilmu Manajemen Vol 16 No 1 (2024): Ultima Management : Jurnal Ilmu Manajemen
Publisher : Universitas Multimedia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31937/manajemen.v16i1.3485

Abstract-This paper investigates the effect of firm size, Bank Indonesia's 7-days reverse repo rate and foreign exchange reserves on the stock return of companies listed in Business-27 Index by using multiple regression analysis. Based on the findings of this study, all of the independent variables have significant effect on the stock return both partially and simultaneously. The findings of this study are expected to help investors make appropriate investment decisions for investing in stocks. This study has several limitations, there’s no study of external (foreign) factors as independent variables, or stock returns of other countries such as developed countries. Researchers who want to conduct research with the same topic are expected to use other variables more specific to stock returns. It is hoped that further research will more focus on other factors that can affect stock returns. Keywords: BI 7-Day Reverse Repo Rate; Firm Size; Foreign Exchange Reserves; Stock Return

Co-Authors Andrianantenaina, Hajanirina Angelia, Nia Christy Ayu Sarah Panjaitan Imas Nurani Islami Irsan, Maria Yus Trinity Ivana Valencia Laurensia, Stephanie Maria Yus Trinity Irsan Matius Irsan Kasau Muhammad Ilham Prasetyo Sitorus Nausika, Chilma Layla Oppusunggu, Lis Sintha Purwaningsih . Raya Panjaitan Reyes, Mila Risa Fitria Setyarini Santosa Stephanie Laurensia Susilawaty, Lilis Viola Anginette Muljo Vita Elisa Fitriana Vita Elisa Fitriana

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