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Analisis Fundamentaldan Penilaian Saham Dengan Mengunakan Metode Dividen Discount Model Terhadap Pengambilan Keputusan Investasi (Studi pada Perusahaan Otomotif yang terdaftar di Bursa Efek Indonesia Periode 2021-2023) Sariningsih, Eka; Puspita, Indah Lia; Azzis, Muhammad Fahmi
Jurnal Riset Akuntansi dan Manajemen Malahayati (JRAMM) Vol 14, No 1 (2025): Akuntansi Keuangan dan Bisnis
Publisher : Universitas Malahayati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33024/jur.jeram.v14i1.21502

Abstract

This study aims to assess the fairness of stock prices in three automotive companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2023 period, namely PT Astra International Tbk (ASII), PT Selamat Sempurna Tbk (SMSM), also PT Multistrada Arah Sarana Tbk (MASA). The method used in this study is the Dividend Discount Model (DDM), which is one of the fundamental analysis approaches to calculate the intrinsic value of shares based on future dividend projections. The analysis was carried out by calculating financial indicators such as Dividend Per Share (DPS), dividend growth rate (g) also required rate of return (k). The results of the study showed  two of the three companies, namely ASII also SMSM, had a higher intrinsic value than the market price (undervalued), so it was recommended to buy them. Meanwhile, MASA shares cannot be valued using the DDM method because they did not distribute dividends consistently during the observation period.
Exploring The Interplay of Perception, Motivation, Tax Knowledge, Professional Recognition, Work Environment, and Parental Support on Career Interest in Taxation Sariningsih, Eka; Yuliana, Yuliana; Hildayanti, Maida
Jurnal Ilmiah Akuntansi Universitas Pamulang Vol. 13 No. 1 (2025): Jurnal Ilmiah Akuntansi Universitas Pamulang
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/jiaup.v13i1.45684

Abstract

experts. This study aims to investigate the Accounting students' perception about their interest in working in the taxation sector. Several factors were examined related to perception, motivation, tax knowledge, professional recognition, work environment, and parental support. This study uses a quantitative approach. The population in this scientific work is active students of the Accounting study program at the Faculty of Economics and Management, Malahayati University, who have taken or studied taxation courses. The sample of this study was 123 students. Data collection techniques using questionnaires. The sampling method was purposive sampling with a total of 100 respondents who were studying taxation.  Using the analysis technique, the Partial Least Squares (PLS) method for hypothesis testing.  The findings reveal that Perception, Motivation, and Parental Support influence Interest in Working in the Taxation Sector. However, Tax Knowledge, Professional Recognition, and Work Environment have an insignificant influence, meaning they do not have much impact on Interest in Working in the Taxation Sector. Understanding these dynamics can help educational institutions and employers better tailor their outreach and support strategies to attract talent into the taxation field.