Claim Missing Document
Check
Articles

Found 3 Documents
Search

Ekonomi Makro, Profitabilitas dan Ukuran Perusahaan Terhadap Return Saham pada Perusahaan Sektor Perbankan Kusmita Kusmita; Mu'minatus Sholichah
JIATAX (Journal of Islamic Accounting and Tax) Vol 1 No 2 (2018): September 2018
Publisher : Prodi Akuntansi - FEB Universitas Muhammadiyah Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (514.912 KB) | DOI: 10.30587/jiatax.v1i2.527

Abstract

Penelitian ini bertujuan untuk menguji pengaruh variabel ekonomi makro, profitabilitas dan ukuran perusahaan terhadap return saham pada perusahaan sektor perbankan di bursa efek indonesia. Return yang tinggi merupakan target yang ingin dicapai oleh para investor. Return saham dipengaruhi oleh faktor ekonomi makro dan faktor ekonomi mikro. Penelitian ini menggunakan data sekunder yang berasal dari laporan tahunan dan keuangan perusahaan sektor perbankan yang terdaftar di Bursa Efek Indonesia selama periode 2014-2016. Jumlah sampel awal terdiri dari 84 perusahaan, namun terdapat lima amatan yang teridentifikasi sebagai outlier sehingga dikeluarkan dari sampel yang kemudian dianalisis lebih lanjut. Teknik sampel yang digunakan adalah metode purposive sampling. Pengujian hipotesis dalam penelitian ini menggunakan model regresi berganda. Sebelum dilakukan uji regresi, data terlebih dahulu diuji dengan menggunakan uji asumsi klasik. Hasil penelitian ini mengidentifikasikan bahwa ukuran perusahaan berpengaruh negatif dan tidak signifikan terhadap return saham. Tingkat suku bunga dan nilai tukar rupiah berpengaruh negatif dan signifikan terhadap return saham. Profitabilitas berpengaruh positif dan tidak signifikan terhadap return saham.
Pengaruh Fraud Risk Factor Menurut Fraud Pentagon terhadap Kecurangan Laporan Keuangan Maria Sofa; Mu'minatus Sholichah
JIATAX (Journal of Islamic Accounting and Tax) Vol 2 No 2 (2019): September 2019
Publisher : Prodi Akuntansi - FEB Universitas Muhammadiyah Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30587/jiatax.v2i2.1416

Abstract

This study aims to test the effect of pentagon fraud on financial statement fraud on property and real estate companies. This study selected property and real estate sub-sector companies listed on the Indonesia Stock Exchange in 2016-2018 as the study population. The sample selection method is done by using a purposive sampling method and obtains 34 companies as research samples with 102 observations. Testing in this study uses logistic regression that was tested with the help of SPSS 15. The results obtained from this study explain that financial targets, auditor quality, and the frequent number of CEO picture's effect on financial statement fraud, while financial stability, external pressure, managerial ownership, nature of the industry, ineffective monitoring, auditor change, auditor opinion, change in director, and political connection of CEO do not affect financial statement fraud.
Pembuatan Aplikasi dan Pelatihan Menyusun Laporan Keuangan pada Koperasi Pimpinan Daerah Aisiyah Gresik Tumirin Tumirin; Mu'minatus Sholichah; Djoko Soelistya
Jurnal Pengabdian Manajemen Vol 1 No 2 (2022): Jurnal Pengabdian Manajemen
Publisher : Program Studi Manajemen Universitas Muhammadiyah Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30587/jpmanajemen.v1i2.3177

Abstract

Cooperatives are business entities consisting of individuals or legal entities that carry out their activities based on the cooperative principle as a people's economic movement based on the principle of kinship. The purpose of Community Service is to develop and provide assistance to application programs for the preparation of financial reports. The application for preparing financial reports is made based on the Microsoft Excel application. Assistance is carried out by training certain operators or officers appointed by the cooperative management. The financial problems of small and medium enterprises and cooperatives can be minimized by preparing accrual-based financial reports. Accrual-based transactions will record all transactions when they occur, even though they are not directly related to cash. Sales and purchase transactions on credit will be recorded immediately when they occur. Thus, the financial condition becomes more orderly and orderly, and this is what happened at the Bueka Assakinah Gresik Cooperative, thus requiring assistance in preparing financial reports. The approach method used in solving partner problems is to conduct an initial survey to find out existing problems, which is then followed by training. And the guidance is given to the partners of the Bueka Assakinah Gresik Cooperative by providing training, especially in the preparation of financial reports, using Microsoft Excel-based programs. The results of the training provide benefits (1) Partners are able to compile financial reports, especially for the Bueka Assakinah Gresik cooperative, (2) Partners are able to read and analyze financial reports that explain financial conditions at a certain time, (3) Problems being faced can be solved, (4 ) Partners are able to understand the importance of financial reports for an institution.