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All Journal JAAF (Journal of Applied Accounting and Finance) ACADEMICS IN ACTION Journal of Community Empowerment
Ika Pratiwi Simbolon
Accounting Study Program, Faculty Of Business President University, Cikarang, Indonesia
Humanities Economics, Econometrics & Finance Education Engineering Social Sciences

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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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (411.788 KB) | DOI: 10.33021/jaaf.v1i2.265

Abstract

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

Abstract

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

Abstract

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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (746.46 KB) | DOI: 10.33021/jaaf.v3i1.677

Abstract

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

Abstract

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

Abstract

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.
Co-Authors Andrianantenaina, Hajanirina Imas Nurani Islami Irsan, Maria Yus Trinity Matius Irsan Kasau Muhammad Ilham Prasetyo Sitorus Purwaningsih . Setyarini Santosa Vita Elisa Fitriana Vita Elisa Fitriana