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All Journal Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara Journal on Education TECHNOBIZ : International Journal of Business Management Studies and Entrepreneurship Journal (MSEJ) Jurnal Syntax Transformation Jurnal Akuntansi dan Keuangan (JAK) Niqosiya: Journal of Economics and Business Research E-journal Field of Economics, Business and Entrepreneurship (EFEBE) Jurnal Pemberdayaan Ekonomi Jurnal Ilmiah ESAI International Journal of Economics, Business and Innovation Research
Usep Syaipudin
Fakultas Ekonomi Dan Bisnis Universitas Lampung
Religion Humanities Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Public Health Social Sciences

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Journal : Journal on Education

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Analisis Reaksi Pasar: Abnormal Return Dan Trading Volume Activity Sebelum Dan Setelah Pandemi Covid-19 Di Indonesia Pada Perusahaan Yang Terdaftar Di LQ45 Bursa Efek Indonesia Yongki Adi Saputra; Liza Alvia; Usep Syaipudin; Ade Widyanti
Journal on Education Vol 6 No 3 (2024): Volume 6 Nomor 3 Tahun 2024
Publisher : Departement of Mathematics Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joe.v6i3.5497

Abstract

Investing in capital market requires relevant information for decision-making and investment strategies. The capital market is sensitive to both economic and non-economic events. Market reactions to information are reflected through trading volume and changes in stock prices. News about COVID-19 and government policies restricting social activities have an impact on the capital market. PPKM (Enforcement of Restrictions on Community Activities) policies affect the stability of the capital market. The pandemic creates uncertainty, reflected in the decline of the IHSG (Indonesia Stock Exchange Composite Index) and changes in investor behavior. The purpose of this research is to compare Trading Volume Activity (TVA) and Abnormal Return (AR) in Indonesia before and after the COVID-19 pandemic. The aim is to identify statistically significant differences in Abnormal Return between the periods before and after announcement of PPKM, there is a significant increase in Trading Volume Activitys, indicating a more active market reaction to the PPKM events in Indonesia.
Analisis Perbedaan Pendistribusian Laba Bersih dalam Akuntansi Konvensional dan Akuntansi Syariah pada Sektor Perbankan Tahun 2019 Nabila Qonita; Usep Syaipudin; Ade Widiyanti
Journal on Education Vol 6 No 4 (2024): Journal on Education: Volume 6 Nomor 4 Mei-Agustus 2024
Publisher : Departement of Mathematics Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joe.v6i4.5977

Abstract

This study aims to determine differences in the distribution of profits between conventional accounting and Islamic accounting at the banks listed on the Indonesian Stock Exchange (IDX). This study uses a qualitative descriptive analysis method in which company data used are financial statements and an explanation of the desired data in this study is the 2019 financial statements.The result showed that BCA that using convensional accounting distributed their profits to stakeholders who participate in its acquistion. Meanwhile, profit distribution of BRISyariah that using Syariah Accounting also distributes their profits to stakeholders. The difference in profit distribution between conventional accounting and syariah accounting lies in how profits are shared with customers. In conventional accounting, banks distribute profits through interest, and banks using syariah accounting distribute profits through a profit-sharing system. Additionally, one key difference is in zakat distribution; only banks using Islamic accounting allocate a portion of their profits for zakat.
Co-Authors Ade Widiyanti Ade Widyanti Annisa Mulia Aghsya Annisa Ramadhanti Atiqah Ganjar Brigitta Avinka Kristanti Chara Pratami Tidespania Tubarad Desy Mayasari Dharma, Fitra Einde Evana Eriska Dwi Apriana Fergyani Ocfrin Indra Indra LIZA ALVIA Nabila Qonita Neny Desriani Niken Kusumawardani Niken Kusumawardani Ninuk Dewi Kesumaningrum Rafi Eka Candra Rama Ardhy Prahbowo Ratna Septiyanti Reni Oktavia Retno Yuni Nur Susilowati Rialdi Azhar Rifdah Qurratunnisa Rindu Rika Gamayuni Ruli Indriani Susi Sarumpaet Susi Sarumpaet Susi Susi yenni agustina Yongki Adi Saputra Yuliana Yuliana Yuztitya Asmaranti