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THE DEVELOPMENT OF "ACCESS" ANDROID BASED LEARNING MEDIA IN THE ACCOUNTING CYCLE MATERIAL Agata Bonfilia Hanny; Muhammad Andryzal Fajar
Jurnal Pendidikan Akuntansi Indonesia Vol 19, No 2 (2021): Jurnal Pendidikan Akuntansi Indonesia
Publisher : Universitas Negeri Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21831/jpai.v19i2.42396

This research is intended to produce "Access" Android Based Learning Media in The Service Company Accounting Cycle. This is a Research and Development type of research that includes four phases, namely: Analysis, Design, Development, and Implementation. The feasibility of the learning media was assessed by material expert, media expert, accounting learning practitioner and students, using questionnaires. The quantitative research data were analyzed using the quantitative-descriptive analysis technique. The final product of this research is a learning media in the form of Android Application. The media includes material, questions, and game. The results of this research indicate; (1) “Access” android-based learning media development through 5 phases, they were: Analysis, Design, Development, and Implementation. (2) The development of “Access” android based learning media on expert evaluation: a) Material expert got score 3,66 with “Very feasible” category, b) Media expert got score 2,89 with category “Feasible”, c) Accounting learning practitioner got score 3,79 with the category “Very Feasible”. (3) Students assessment to media got average score 3,46 with the category “Very feasible”. The developed “Access” android-based learning media shows that it is very feasible as the learning media.

REAKSI PASAR MODAL INDONESIA TERHADAP COVID-19 SEBAGAI PANDEMI GLOBAL (Studi Empiris pada Perusahaan yang Terdaftar pada Indeks LQ45 tahun 2020) Novi Syaifatun Kamala; Muhammad Andryzal Fajar
SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 5 No 2 (2020)
Publisher : Program Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman

This study aims to obtain empirical evidence of the absence of an average abnormal return, average volume trading activity, and bid-ask spread of stocks in the period around the event of the COVID-19 announcement as a global pandemic. The statement of the COVID-19 as the global pandemic of the World Health Organization (WHO) made the Indonesian capital market touch the lowest point at the level of 4,929.56. This study used the event study with the windows period for 11 days, which was five days before the announcement, the day of the announcement, and five days after the announcement. This type of research was a quantitative research using secondary data of the stock daily data obtained from the official website of the Indonesia Stock Exchange at www.idx.co.id and also some other sites that support such as Yahoo Finance. Sampling techniques used were purposive sampling and as many as 44 companies that meet data completeness criteria. The data analysis technique used was a non-parametric t-test using the Wilcoxon Signed-Rank test. The results of this study show that there is a difference in Average Abnormal Return in the period t-5 & t+5, t-4 & t+4, t-2 & t+2, and t-1 & t+1. The Average Trading Volume Activity indicates there is no significant difference in all periods of observation between before and after the announcement. Meanwhile, the Bid-Ask Spread shows a significant difference before and after the announcement in all periods for 11 days of observation.

Analisis Perbandingan Kinerja Saham Syariah dan Saham Konvensional Berdasarkan Return, Rasio Sharpe, Rasio Jensen dan Rasio Treynor di Sektor Manufaktur Bursa Efek Indonesia Muhammad Andryzal Fajar
Fokus Ekonomi : Jurnal Ilmiah Ekonomi Vol 15, No 2: Desember 2020
Publisher : STIE Pelita Nusantara Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/fe.15.2.445-461

The study aims to determine the difference in performance of Islamic stock with conventional stock in Indonesia. The aspects investigated through performance returns and measurement of risk adjusted returns. The measurement of risk adjusted return uses sharpe ratio, Jensen ratio, and treynor ratio. This research is a comparative descriptive. Sampling uses purposive sampling so that selected criteria that meet 24 sharia stocks and 27 conventional stock in the BEI manufacturing sector during the period 2016-2018. The data used are secondary data in the form of islamic and conventional stock prices. Data were analyzed using the Independent Sample T-test and Mann-Whitney U-Test. The results showed the mean Return, Sharpe ratio and Jensen ratio of islamic stocks were lower than conventional stock while the average Treynor ratio of islamic stock was higher than conventional stock. Based on the different Independent Sample T-test and Mann-Whitney U-Test measures of performance through returns, Sharpe ratios, Jensen ratios and Treynor ratios there was no significant difference between islamic stock compared to conventional stock in the manufacturing sector on Indonesia Stock Exchange

ANALISIS PERBANDINGAN RETURN DAN RISK PADA SAHAM SYARIAH DAN SAHAM KONVENSIONAL Ruwi Cahyani; Muhammad Andryzal Fajar
JURNAL AKUNTANSI Vol 9, No 2 (2020): JURNAL AKUNTANSI
Publisher : STIE Muhammadiyah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37932/ja.v9i2.146

Penelitian ini bertujuan untuk mengetahui perbedaan antara return dan risk pada saham syariah dan saham konvensional (studi pada Jakarta Islamic Index (JII) dan Investor33 periode Desember 2016-November 2019). Populasi penelitian adalah saham syariah yang tercatat di Jakarta Islamic Index terdiri dari 30 emiten dalam setiap periode dan saham konvensional yang tercatat di indeks Investor33 yang terdiri dari 33 emiten dalam setiap periode. Sampel yang diambil sebanyak 16 saham yang tercatat di Jakarta Islamic Index dan 14 saham yang tercatat di indeks Investor33 dengan teknik pengambilan sampel menggunakan metode purposive sampling. Teknik analisis data yang digunakan adalah statistik deskriptif dan statistik inferensial dengan menggunakan uji beda dalam melakukan penarikan kesimpulan. Berdasarkan uji normalitas yang telah dilakukan didapatkan hasil bahwa data return Jakarta Islamic Index tidak berdistribusi normal sedangkan return indeks Investor33 berdistribusi secara normal dan data risk Jakarta Islamic Index dan Investor33 berdistribusi normal. Berdasarkan uji Mann Whitney U didapatkan hasil nilai signifikan 0,05 yaitu sebesar 0,088 untuk tingkat return. Uji Independent Sample T Test didapatkan nilai signifikan untuk tingkat risk 0,05 yaitu sebesar 0,507. Sehingga dapat disimpulkan bahwa, return dan risk pada saham syariah dan saham konvensional tidak ada perbedaan.Kata kunci: Return, Risk, Saham Syariah, Saham Konvensional

Corporate governance, political connection, and foreign ownership control: The property rights theory perspective Arin Pranesti; Muhammad Andryzal Fajar; Kharisma Saski Larasati; Arsy Widiyanti
JIFA (Journal of Islamic Finance and Accounting) Vol. 5 No. 1 (2022)
Publisher : IAIN Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22515/jifa.v5i1.5575

Over time, the reduction in foreign ownership in Indonesia has prompted questions about its causes. The country is still perceived to have low corporate governance standards and a high level of political connections. The aim of this study is to investigate whether corporate governance and political connections have an impact on foreign ownership. The study utilized manufacturing company data from 2018 to 2021, comprising 48 companies with 192 observations. The findings of the study indicate that foreign investors tend to decrease their investment in companies with strong corporate governance. The study reveals that a firm with robust corporate governance becomes an attractive target for local investors to acquire ownership. The findings provide evidence of a decrease in the proportion of foreign investors in such companies. Instead, foreign investors continue to view companies with political connections as potential concern for surveillance. This study uses another argument to explain how the structure of foreign ownership in Indonesia uses the property right theory. Policy-making authorities can make policies to support corporate governance arrangements and support to reduce the level of corruption so as to support the investment climate in Indonesia. This research can be used as a new insight to understand how the investment climate is, but has not considered aspects related to environmental and social issues

The Effect of Ethical Knowledge, Religiosity and Moral Reasoning on Accounting Student's Perception of Creative Accounting Practices Pratiwi, Dhika Ayu; Fajar, Muhammad Andryzal
Nominal: Barometer Riset Akuntansi dan Manajemen Vol. 12 No. 2 (2023): Nominal September 2023
Publisher : Universitas Negeri Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21831/nominal.v12i2.30296

ABSTRACTThis study aims to knows the effect of ethical knowledge, religiosity and moral reasoning on the accounting student's perception of creative accounting practices. The population uses accounting students of Yogyakarta State University (UNY) and Universitas Muhammadiyah Yogyakarta (UMY). The sample were 147 respondents. Data analysis is based on multiple linear regression analysis. The results showed that ethical knowledge positively influences the perception of accounting students regarding creative accounting practices, religiosity does not affect the perception of accounting students regarding creative accounting practices and moral reasoning has a positive effect on accounting students' perceptions about creative accounting practices. Additional testing for different test show ethical knowledge has significant different whereas religiosity and moral reasoning no significant different between accounting student's UNY and UMY.Keywords: Knowledge of Ethics, Religiosity, Moral Reasoning, Creative Accounting PracticesABSTRAKPenelitian ini bertujuan mengetahui pengaruh pengetahuan etika, religiusitas dan moral reasoning terhadap persepsi mahasiswa akuntansi mengenai praktik creative accounting. Populasi menggunakan mahasiswa Prodi Akuntansi Universitas Negeri Yogyakarta (UNY) dan Universitas Muhammadiyah Yogyakarta (UMY). Sampel sebesar 147 responden. Analisis data menggunakan analisis regresi linear berganda. Hasil penelitian menunjukkan pengetahuan dan etika berpengaruh positif terhadap Persepsi mahasiswa akuntansi mengenai praktik creative accounting, Religiusitas tidak berpengaruh terhadap persepsi mahasiswa akuntansi mengenai praktik creative accounting dan moral reasoning berpengaruh positif terhadap Persepsi mahasiswa akuntansi mengenai praktik creative accounting. Tes tambahan untuk uji beda menunjukkan pengetahuan etika mempunyai perbedaan signifikan sedangkan religiusity dan moral Reasoning tidak mempunyai perbedaan signifikan antara mahasiswa prodi akuntansi di UNY dan UMY.Kata Kunci: Pengetahuan Etika, Religiusitas, Moral Reasoning Praktik, Akuntansi Kreatif

Corporate governance, political connection, and foreign ownership control: The property rights theory perspective Pranesti, Arin; Fajar, Muhammad Andryzal; Larasati, Kharisma Saski; Widiyanti, Arsy
JIFA (Journal of Islamic Finance and Accounting) Vol. 5 No. 1 (2022)
Publisher : IAIN Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22515/jifa.v5i1.5575

Over time, the reduction in foreign ownership in Indonesia has prompted questions about its causes. The country is still perceived to have low corporate governance standards and a high level of political connections. The aim of this study is to investigate whether corporate governance and political connections have an impact on foreign ownership. The study utilized manufacturing company data from 2018 to 2021, comprising 48 companies with 192 observations. The findings of the study indicate that foreign investors tend to decrease their investment in companies with strong corporate governance. The study reveals that a firm with robust corporate governance becomes an attractive target for local investors to acquire ownership. The findings provide evidence of a decrease in the proportion of foreign investors in such companies. Instead, foreign investors continue to view companies with political connections as potential concern for surveillance. This study uses another argument to explain how the structure of foreign ownership in Indonesia uses the property right theory. Policy-making authorities can make policies to support corporate governance arrangements and support to reduce the level of corruption so as to support the investment climate in Indonesia. This research can be used as a new insight to understand how the investment climate is, but has not considered aspects related to environmental and social issues

REAKSI PASAR MODAL INDONESIA TERHADAP COVID-19 SEBAGAI PANDEMI GLOBAL (Studi Empiris pada Perusahaan yang Terdaftar pada Indeks LQ45 tahun 2020) Kamala, Novi Syaifatun; Fajar, Muhammad Andryzal
SAR (Soedirman Accounting Review) : Journal of Accounting and Business Vol 5 No 2 (2020): December 2020
Publisher : Program Studi S1 Akuntansi Fakultas Ekonomi & Bisnis Univesitas Jenderal Soedirman

This study aims to obtain empirical evidence of the absence of an average abnormal return, average volume trading activity, and bid-ask spread of stocks in the period around the event of the COVID-19 announcement as a global pandemic. The statement of the COVID-19 as the global pandemic of the World Health Organization (WHO) made the Indonesian capital market touch the lowest point at the level of 4,929.56. This study used the event study with the windows period for 11 days, which was five days before the announcement, the day of the announcement, and five days after the announcement. This type of research was a quantitative research using secondary data of the stock daily data obtained from the official website of the Indonesia Stock Exchange at www.idx.co.id and also some other sites that support such as Yahoo Finance. Sampling techniques used were purposive sampling and as many as 44 companies that meet data completeness criteria. The data analysis technique used was a non-parametric t-test using the Wilcoxon Signed-Rank test. The results of this study show that there is a difference in Average Abnormal Return in the period t-5 & t+5, t-4 & t+4, t-2 & t+2, and t-1 & t+1. The Average Trading Volume Activity indicates there is no significant difference in all periods of observation between before and after the announcement. Meanwhile, the Bid-Ask Spread shows a significant difference before and after the announcement in all periods for 11 days of observation.

FAKTOR - FAKTOR YANG MEMPENGARUHI MINAT PENGGUNAAN ELECTRONIC MONEY: INTEGRASI MODEL TAM – TPB DENGAN PERCEIVED RISK Rahmatika, Ula; Fajar, Muhammad Andryzal
Nominal: Barometer Riset Akuntansi dan Manajemen Vol. 8 No. 2 (2019): Nominal September 2019
Publisher : Universitas Negeri Yogyakarta

Abstrak : Faktor – Faktor yang Mempengaruhi Minat Penggunaan Electronic Money : Integrasi Model TAM – TPB dengan Perceived Risk. Tujuan dari penelitian ini adalah untuk mengetahui faktor-faktor yang mempengaruhi minat penggunaan e-money. Jenis penelitian ini merupakan penelitian kuantitatif. Sampel penelitian ini adalah 260 responden mahasiswa Universitas Negeri Yogyakarta. Sampel diambil menggunakan teknik convinience sampling. Metode analisis yang digunakan yaitu Structural Equation Modeling (SEM) dengan menggunakan Partial Least Square (PLS). Hasil penelitian ini menunjukkan bahwa sikap, persepsi manfaat, persepsi kemudahan penggunaan, norma subjektif, dan persepsi kontrol perilaku mempengaruhi minat penggunaan e-money, sementara persepsi risiko kinerja, risiko sosial, risiko waktu, risiko keuangan, dan risiko keamanan tidak menunjukkan adanya pengaruh terhadap minat penggunaan e-money.Kata kunci: Model Penerimaan Teknologi (TAM), Teori Perilaku Rencanaan (TPB), Uang Elektronik, Persepsi Risiko

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