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ANALISIS DAMPAK PENETEPAN UU NO.28/2009 TERHADAP ABNORMAL RETURN DAN TRADING VOLUME ACTIVITY (STUDI KASUS PADA PERUSAHAAN ROKOK DI BEI) Nurfauziah, Nurfauziah; Afiano, Rossy
Optimum: Jurnal Ekonomi dan Pembangunan Vol 3, No 2 (2013)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (233.219 KB) | DOI: 10.12928/optimum.v3i2.7815

Abstract

This study aims to analyze the differences in the average abnormal return and the average trading volume activity on tobacco companies on the Stock Exchange before and after the promulgation of Law No.28/2009 events. This study uses event study, which carried out observations of the average abnormal return and the average trading volume activity for 5 days before and 5 days after the event. Results of this study indicate there are differences in the average abnormal return and the average trading volume but no significant activity before and after the promulgation of Law No.28/2009 events, suggesting that market participants had anticipated with no rush to transactions, average abnormal return obtained is negative which means that the information content of the event is bad information. The average trading volume greater activity in the period before the event was announced this suggests that investors anticipate likely done in the period before the event announced.
PENGARUH REPUTASI UNDERWRITER DAN REPUTASI AUDITOR TERHADAP UNDERPRICING Nurfauziah Nurfauziah; Ratna Sari Endang Safitri
Jurnal Siasat Bisnis Vol. 17 No. 1 (2013)
Publisher : Management Development Centre (MDC) Department of Management, Faculty of Business and Economics Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jsb.vol17.iss1.art7

Abstract

AbstractStock prices in the primary market are set by agreement between the issuer with the underwriter. Underwriters have more information to the request of the issuer's shares, so the information can be used to obtain optimal agreement with the issuer is to minimize the risk of having to buy shares that are not sold cheaply. With that reputation, share price offered in the primary market is lower than expected after stocks entered in the secondary market or did not happen underpricing. Auditors are also able to influence the level of underpricing. Auditor reputation of quality and professionalism demonstrated auditors audited the financial statements of the company. Using auditors of reputation will reduce the opportunities for issuers to cheat in presenting inaccurate information to the market. For this reason, it is needed; a study examines the effect of Underwriter Reputation and Auditor Reputation on Underpricng. The research was carried out on companies that experience underpricing at initial public offering in 2007 until 2009. Based on examining 42 companies that have been underpricing showing no effect of both underwriter and auditor reputation toward underpricing individually as well as all together.Keywords: IPO, underwriter, auditor, underpricing.AbstrakHarga saham di pasar perdana ditetapkan berdasarkan kesepakatan antara emiten dengan underwriter. Underwriter memiliki informasi yang lebih banyak terhadap permintaan saham-saham emiten, sehingga informasi tersebut dapat digunakan untuk memperoleh kesepakatan optimal dengan emiten yaitu dengan memperkecil risiko keharusan membeli saham yang tidak laku terjual dengan harga murah. Dengan reputasinya itu, harga saham yang ditawarkan di pasar perdana diharapkan tidak lebih rendah dibandingkan setelah saham masuk di pasar sekunder atau tidak terjadi underpricing. Auditor juga mampu mempengaruhi tingkat underpricing. Reputasi auditor menunjukkan kualitas dan profesionalisme auditor yang mengaudit laporan keuangan perusahaan. Pemakaian auditor yang bereputasi akan mengurangi kesempatan emiten untuk berlaku curang dalam menyajikan informasi yang tidak akurat ke pasar. Berdasarkan hal tersebut, perlunya penelitian yang melihat Pengaruh Reputasi Underwriter dan Reputasi Auditor terhadap Underpricng. Penelitian ini dilakukan pada perusahaan yang mengalami underpricing pada saat Initial Public Offering di tahun 2007 sampai dengan 2009. Hasil penelitian dari 42 perusahaan yang mengalami underpricing menunjukkan tidak ada pengaruh reputasi underwriter dan reputasi auditor baik secara individual maupun bersama sama terhadap underpricing.Kata Kunci: IPO, underwriter, auditor, underpricing.
ANALISIS DAMPAK PENETEPAN UU NO.28/2009 TERHADAP ABNORMAL RETURN DAN TRADING VOLUME ACTIVITY (STUDI KASUS PADA PERUSAHAAN ROKOK DI BEI) Nurfauziah Nurfauziah; Rossy Afiano
Optimum: Jurnal Ekonomi dan Pembangunan Vol 3, No 2 (2013)
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (233.219 KB) | DOI: 10.12928/optimum.v3i2.7815

Abstract

This study aims to analyze the differences in the average abnormal return and the average trading volume activity on tobacco companies on the Stock Exchange before and after the promulgation of Law No.28/2009 events. This study uses event study, which carried out observations of the average abnormal return and the average trading volume activity for 5 days before and 5 days after the event. Results of this study indicate there are differences in the average abnormal return and the average trading volume but no significant activity before and after the promulgation of Law No.28/2009 events, suggesting that market participants had anticipated with no rush to transactions, average abnormal return obtained is negative which means that the information content of the event is bad information. The average trading volume greater activity in the period before the event was announced this suggests that investors anticipate likely done in the period before the event announced.
PENGARUH PENERAPAN MANAJEMEN RISIKO TERHADAP RETURN SAHAM PERBANKAN BERDASARKAN KELOMPOK BUKU BANK Nurfauziah Nurfauziah; Sri Mulyati
ANALISIS Vol. 11 No. 1 (2021): ANALISIS VOL. 11 TAHUN 01 EDISI MARET 2021
Publisher : FAKULTAS EKONOMI UNIVERSITAS FLORES

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37478/als.v11i1.827

Abstract

Risk management is part of a comprehensive business strategy with the aim of contributing to protecting and increasing shareholder value. An increase in stock value indicates an increase in stock returns obtained by investors. This study examines the effect of risk management implementation on bank stock returns as seen from the bank book group, namely bank book group 1, bank book group 2, bank book group 3 and bank book group 4. The application of risk management is seen from credit risk, liquidity risk, risk. operational and market risk. The research was conducted on all commercial banks that went public and were active from 2015 to 2019, as many as 44 banks. The results of the study state that: overall (for all bank book groups) the application of risk management, namely credit risk, liquidity risk, operational risk and market risk does not affect stock returns, except for bank book group 1, credit risk and operational risk and market risk for book group 4 has a significant effect on stock returns.
PENGARUH REPUTASI UNDERWRITER, REPUTASI AUDITOR, DAN RETURN ON ASSET TERHADAP FENOMENA UNDERPRICING PADA INITIAL PUBLIC OFFERING DI BURSA EFEK INDONESIA Taufika Dian Hartono; Nurfauziah Nurfauziah
Business Management Journal Vol 15, No 2 (2019): Business Management Journal
Publisher : Universitas Bunda Mulia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (358.855 KB) | DOI: 10.30813/bmj.v15i2.1804

Abstract

Initial Public Offering (IPO) is the company’s activity issuing its share for the first time to the public in order to increase the company’s capital. This research is aimed to know the influence of underwriter reputation. Auditor reputation, and Return On Asset (ROA) againts underpricing for period 2012-2016. This research was conducted using multiple regression analysis with 5 percent level of signification. The aim of the research is to know the influence of each variable. Before using multiple regression tet, the author tested the classical first. The result of this research againts the variable is ROA has a significant positive effect on underpricing and other variable that is the underwriter reputation and auditor reputation are not affected againts underpricing. Key word : Underpricing, Underwriter Reputation, Auditor Reputation, ROA
UPAYA PENGUATAN EKSISTENSI KAMPUNG WISATA PURBAYAN, KOTAGEDE, D.I.YOGYAKARTA: STRATEGI BRANDING VIDEO PROFIL DAN VLOG Putra Endi Catyanadika; Nurfauziah Nurfauziah; Sutrisno Sutrisno; Handrio Adhi Pradana; Bagus Panuntun; Andriyastuti Suratman
RESWARA: Jurnal Pengabdian Kepada Masyarakat Vol 4, No 1 (2023)
Publisher : Universitas Dharmawangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/rjpkm.v4i1.2407

Abstract

Kampung Wisata (Kamwis) Purbayan, Kota Gede, D.I.Yogyakarta merupakan kampung wisata budaya yang sangat potensial karena beberapa aspek (1) kekhasan seni budaya, (2) keutuhan situs-situs dan artefak sejarah meski telah ada sejak abad 16, dan (3) menjadi sentra bagi para tokoh seniman berdomisili di Kamwis Purbayan. Potensi ini menjadikan kelurahan Purbayan sebagai ekosistem yang tepat bagi pemurnian seni budaya, eksibisi artefak dan produk-produk kekhasan budaya, dan kaderisasi generasi penerus ‘penguri-uri’ budaya. Hal-hal tersebut menjadi modal kuat bagi Kamwis Purbayan menarik para wisatawan baik domestik maupun mancanegara untuk berkunjung, belajar dan mendapat pengalaman dari keaslian dan keunikan sebuah budaya. Pengabdian ini bertujuan menguatkan kembali ekosistem Kampung Wisata Budaya yang sempat surut karena pandemi Covid-19 melanda melalui pendekatan pemasaran digital. Teknik ini diharapkan menjadi solusi sekaligus pemberdayaan bagi masyarakat untuk tetap mempromosikan Kamwis tanpa terdampak signifikan oleh pandemi. Metode yang digunakan di antaranya observasi, analisis kebutuhan, dan projek luaran branding bersama mitra. Hasil pengabdian berupa video profil dan vlog yang dapat dimanfaatkan pengurus kampung wisata guna mempromosikan warisan budaya Purbayan dengan jangkauan lokal dan mancanegara. Melalui kegiatan ini masyarakat dapat terbantu dalam memasarkan Kamwis yang selama ini terkendala oleh turunnya peminat selama dan pasca pandemi.
ANALISIS FAKTOR-FAKTOR YANG MEMENGARUHI NIAT PENGGUNAAN LAYANAN FINTECH PADA MOBILE BANKING Kirana, Paramita Nindya; Nurfauziah, Nurfauziah
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 7 No 2 (2023): Edisi Mei - Agustus 2023
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v7i2.3281

Abstract

Penelitian ini bertujuan untuk mengetahui faktor-faktor yang memengaruhi niat penggunaan layanan fintech mobile banking pada objek Bank Syariah Indonesia. Dalam penelitian ini, sampel yang digunakan sebanyak 100 responden dengan menyebarkan kuesioner online yang tersebar di wilayah Yogyakarta. Teknik pengambilan sampel menggunakan non-probability sampling melalui metode purposive sampling, yakni dengan memilih sampel yang didasarkan pada kriteria yang telah ditentukan. Alat analisis yang digunakan yaitu PLS-SEM dengan aplikasi SmartPLS. Hasil penelitian ini membuktikan bahwa facilitating condition, performance expectancy, dan social influence memiliki pengaruh positif dan signifikan terhadap intention to use pada BSI mobile banking. Sedangkan effort expectancy dan perceived risk tidak memiliki pengaruh secara signifikan terhadap intention to use pada BSI mobile banking.
PENINGKATAN KUALITAS PEMBELAJARAN MELALUI ALAT PERAGA EDUKATIF DALAM RANGKA MENINGKATKAN MUTU PENDIDIKAN Nurfauziah, Nurfauziah; Mulyati, Sri
ADIMAS Jurnal Pengabdian Kepada Masyarakat Vol 7, No 2 (2023): September
Publisher : Universitas Muhammadiyah Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24269/adi.v7i2.7886

Abstract

Prinsip Pendidikan di Taman Kanak-Kanak dan Paud  adalah Bermain sambil belajar atau Belajar seraya bermain, maka keberadaan sarana bermain yang edukatif merupakan hal yang perlu untuk diperhatikan. Alat Peraga Edukatif  merupakan alat bermain yang dirancang dan diperuntukkan bagi  anak-anak dengan tujuan untuk menstimulasi seluruh aspek perkembangan anak dalam proses pembelajaran. Namun demikian, masih banyak sekolah yang belum memiliki sarana Pendidikan yang memadai, baik dalam kuantitas maupun kualitas. Salah satu sekolah yang belum memiliki sarana pembelajaran yang memadai adalah TK ABA Ambarbinangun. Untuk itulah pengabdian Masyarakat kali ini, memberikan/pengadaan sarana pembelajaran berupa alat peraga edukatif dengan harapan adanya tambahan alat peraga edukatiff mampu meningkatkan mutu Pendidikan di TK ABA Ambarbinangun. Tim melakukan pengadaan sarana belajar (meja bundar dan kursi) dan beberapa alat peraaga edukatif. Dengan adanya sarana dan alat peraga baru yang digunakan dalam proses pembalajaran,  anak-anak lebih bisa mengembangkan diri. Selain itu penambahan alat peraga mampu meningkatkan semangat dan keceriaan anak dalam bermain sekaligus belajar.
Digitalisasi UMKM Melalui Program Sibakul Jogja dalam Upaya Peningkatan Daya Saing Nurfauziah, Nurfauziah; Albari, Albari; Suhartini, Suhartini; Mulyati, Sri
Rahmatan Lil 'Alamin Journal of Community Services Volume 4 Issue 2, 2024
Publisher : Department of Accounting, Faculty of Business and Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/RLA.Vol4.iss2art1

Abstract

Perkembangan teknologi digital dewasa ini menutut pelaku usaha UMKM juga harus mengembangkan diri dan mengikuti perkembangan jaman. Pengguanaan teknologi digital diharapkan mampu mengubah cara kerja, pengolahan, penyimpanan dan juga pengiriman informasi. Digitalisasi UMKM yang beralih ke pola penjualan online melalui marketplace menjadi satu pemecahan masalah bagi UMKM untuk mampu bersaing dan tetap bertahan hidup dalam kondisi yang tidak menentu. Pendampingan pada UMKM dilakukan di Kelurahan Ngestiharjo Kecamatan Kasihan Kabupaten Bantul. Pelaku usaha UMKM di kelurahan itu hampir semua belum menggunakan teknologi digital. Pendampingan bekerja sama dengan Dinas Koperasi dan UKM DIY berupa pelatihan strategi pemasaran melalui teknologi digital. Kegiatan ini diikuti oleh perwakilan dari 20 kelompok tani se Kelurahan Ngestiharjo Kasihan Bantul. Di akhir kegiatan seluruh kelompok tani mendaftarkan diri dalam program Si Bakul Yogya yang merupakan program Diskop UKM DIY. Dengan mengikuti program SiBakul Jogja diharapkan dapat meningkatkan daya saing UMKM yang ada di Kelurahan Ngestiharjo Kasihan Bantul.
Analysis Of Internal Control Of Accounts Receivable To Minimize Doubtive Accounts Receivable At JIH Hospital Yogyakarta Salma Az-Zahra; Nurfauziah, Nurfauziah
International Journal of Economics, Business and Innovation Research Vol. 4 No. 02 (2025): International Journal of Economics, Business and Innovation Research( IJEBIR)
Publisher : Cita konsultindo

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Internal control of accounts receivable is a process designed and implemented by a company to ensure that receivables can be collected and received on time. If the payment of receivables is not received within the stipulated time, it can impact the company's financial condition. JIH Hospital faces challenges in managing receivables as it provides payment options through third parties, namely insurance companies. The payment mechanism by insurance companies is carried out within a certain period after healthcare services are provided or after patients are discharged following treatment. Therefore, JIH Hospital needs to apply effective receivables control to minimize the risk of prolonged payment delays and to avoid the potential for uncollectible receivables. This study aims to examine how internal control over receivables is implemented at JIH Hospital and to assess the quality of the receivables collection process. The research uses a qualitative approach by conducting in-depth interviews with individuals directly involved in the collection process. The analysis is based on the COSO framework, which consists of five main components: control environment, risk assessment, control activities, information and communication, and monitoring. The results indicate that internal control at JIH Hospital has been effectively applied through the categorization of receivables using an aging schedule and strict supervision in the collection process. However, several weaknesses were identified, such as limited flexibility in handling special cases and restricted access to information in certain work areas. Based on these findings, it can be concluded that the internal control applied is quite effective but needs to be improved by enhancing communication systems, conducting regular monitoring, and implementing more adaptive policies in managing problematic receivables.