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Comparative Analysis of Stock and Bond Performance in The Indonesian Capital Market Putri Kemala Dewi Lubis; Limbong, Nikasyah; Sarah Lilya saragih; Sri Wulandari Tarigan; Iqbal Syahputra
ProBisnis : Jurnal Manajemen Vol. 15 No. 3 (2024): May-June: Management Science
Publisher : Lembaga Riset, Publikasi dan Konsultasi JONHARIONO

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

Abstract

This research aims to analyze and compare the performance of shares and bonds in the Indonesian capital market during a certain period. This research will use qualitative methods and also a literature review. The aim is to gain knowledge about stock and bond trading on the Indonesian stock exchange, as well as carry out a comparative analysis between the two. Literary research is carried out by studying various sources such as books, journals, company annual reports, and websites to obtain information about financial theories and concepts, bonds, and capital markets. Apart from that, we also examine fundamental and external factors that influence stock prices, business operations and bonds on the Indonesian stock exchange. Our analysis shows that factors such as macroeconomic conditions, monetary policy, and market sentiment play an important role in determining company performance. In conclusion, this research provides valuable insights for investors and financial decision makers in understanding and exploiting investment opportunities in the Indonesian capital market. By understanding the differences and performance characteristics of stocks and bonds, investors can develop diverse and effective portfolio strategies to achieve long-term investment goals.
ANALISIS PERAN AUDIT FORENSIK DALAM MENGUNGKAP FRAUD PADA PENGELOLAAN DANA BANTUAN SOSIAL DI MASA PANDEMI COVID-19 Febri Br Hutabarat; Maya Wulandari; Putri Kemala Dewi Lubis; Tina Angelia
JURNAL MULTIDISIPLIN ILMU AKADEMIK Vol. 1 No. 3 (2024): Juni
Publisher : CV. KAMPUS AKADEMIK PUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jmia.v1i3.1557

Abstract

Forensic audits have a crucial role in uncovering fraud in the management of social assistance funds during the COVID-19 pandemic. Through a quantitative approach using secondary data from previous research and literature studies, the research analyzes the effectiveness of forensic audits in identifying fraud, including inflating the number of aid recipients and diverting funds. The findings show that forensic audits provide a systematic framework for uncovering fraud patterns. The main aim of this research is to determine and analyze the effectiveness of the use of social assistance funds during COVID-19 and detect fraud in the form of fraud therein. The results of this research emphasize the important role of forensic audits in maintaining the integrity and public trust in government social assistance programs, especially during times of crisis such as the COVID-19 pandemic.
Analisis Efektivitas Realisasi Anggaran Pendapatan Belanja Daerah Kota Medan Tahun 2021-2023 Rinaldi Rinaldi; Alawi Parkindungan Hasibuan; Putri Kemala Dewi Lubis; Jelita Simanungkalit
Jurnal Ekonomi dan Pembangunan Indonesia Vol. 2 No. 2 (2024): Mei : Jurnal Ekonomi dan Pembangunan Indonesia
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jepi.v2i2.605

Abstract

Medan city is one of the largest cities in Indonesia. The increasing need for infrastructure amidst the increasing population in the city of Medan is a challenge that must be resolved. This research was conducted to evaluate the effectiveness of the Medan City Revenue and Expenditure Budget considering that the budget allocation for improving infrastructure that has been carried out by the Medan City Government is the government's priority. The research method used in this research is a descriptive analysis method with a qualitative approach. The results of the research found that effectiveness in managing the APBD is still less effective. In this case, the effectiveness of budget management still needs to be improved so that fund allocation can be optimized and create more inclusive and sustainable development.
ANALISIS AKUNTABILITAS DAN TRANSPARANSI PENGELOLAAN KEUANGAN PADA KANTOR CAMAT MEDAN TEMBUNG Eliza Handayani Lubis; Karin Sarah Angelina Siahaan; Putri Kemala Dewi Lubis; Sarah Bakara
JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 1 No. 2 (2024): Juli
Publisher : CV. KAMPUSA AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jemba.v1i2.106

Abstract

In accountability and transparency, the quality of financial reports is assessed through the preparation of the report. This is done to provide accountability and transparency in financial reporting. Accountability itself is an ethical concept that is closely related to government management, which includes the government executive, parliamentary legislature and judiciary, and has different definitions (Herindraningrum & Yuhertiana, 2021). Therefore, accountability is needed in the management of public funds and transparency is needed to ensure that financial management can be trusted. The relationship between the regional head as a member of the community and the regional head as an agent chosen by the community. Regional governments are responsible for the authority given to the community (Larasati Agustina & Bagito, 2019). The regional people's representative council plays a role in developing the supervisory function of regional government. To improve the quality of local government, community needs can be used as a reference so that local government can operate well and produce trustworthy and open financial reports (Indrayani & Widiastuti, 2020).
Studi Literatur: Implementasi Teori Akuntansi Pada Laporan Keuangan Sektor Publik Annisa Handayani; Juanda Maulana; Putri Kemala Dewi Lubis
Jurnal Ekonomi, Akuntansi, dan Perpajakan Vol. 1 No. 2 (2024): Mei : Jurnal Ekonomi, Akuntansi, dan Perpajakan (JEAP)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jeap.v1i2.100

Abstract

Developing accounting theory is very important in making financial reports. Accounting theory is an arrangement of concepts, definitions and propositions that presents a systematic picture of accounting phenomena, as well as explaining the relationships between variables in the accounting structure. This research uses qualitative research methods. The data collection technique uses secondary data which is carried out by literature review and literature study. The results of this study state that the benefits of public sector accounting are indeed very important in preparing financial reports with standard account classifications, recording and journaling procedures that are in accordance with the business circulation of public sector organizations including interpretation, treasury and accounting reports. The standards belonging to public sector financial accounting have been created and developed accordingly according to internationally accepted standards to achieve stable and comparable accounting functionality for all countries or jurisdictions.
Pendidikan, Investasi Modal Manu UNVEILING THE PATH TO PROSPERITY IN PAPUA : AN ANALYSIS OF HUMAN CAPITAL INVESTMENT TRENDS IN EDUCATION (2018-2023) Oktania, Ainur; Eza Syahbana; Muhammad Aldi Akbar; Putri Kemala Dewi Lubis
Ekonomi & Bisnis Vol 23 No 2 (2024): Jurnal Ekonomi & Bisnis Desember 2024
Publisher : Politeknik Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32722/eb.v23i2.6671

Abstract

Tujuan dari penelitian ini adalah untuk menganalisis dampak investasi modal manusia melalui pendidikan terhadap pembangunan manusia di Provinsi Papua, sejalan dengan janji otonomi khusus yang mengamanatkan alokasi dana untuk pendidikan. Metodologi penelitian menggunakan regresi data panel dengan aplikasi EViews, dengan 29 kabupaten/kota di Provinsi Papua sebagai objek penelitian. Secara parsial, Indeks Pembangunan Manusia (IPM) dipengaruhi secara positif dan signifikan oleh Rata-rata Lama Sekolah (RLS), Harapan Lama Sekolah (HLS), dan Angka Harapan Hidup (AHH) berdasarkan hasil analisis penelitian. Secara simultan, ketiga variabel bebas tersebut memberikan kontribusi sebesar 99.85% terhadap IPM. Kesimpulan dari penelitian ini adalah investasi dalam pendidikan memiliki peran penting dalam meningkatkan pembangunan manusia di Provinsi Papua, sekaligus mencerminkan refleksi dari upaya implementasi janji otonomi khusus dalam meningkatkan kualitas hidup penduduk setempat.
Pengaruh Corporate Governance Terhadap Nilai Pasar Saham di Pasar Modal Putri Kemala Dewi Lubis; Fera Daniaty Nababan; Maria Audina Rumapea; Teresia Reginanta Ginting; Yefoni Valentina Banjar
AKUNTANSI 45 Vol. 5 No. 1 (2024): Jurnal Ilmiah Akuntansi
Publisher : Fakultas Ekonomi Program Studi Akuntansi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/akuntansi45.v5i1.2492

Abstract

This research aims to determine the influence of corporate governance on share market value in the capital market. The research results show that corporate governance has a significant influence on stock market value. The results of the analysis show that corporate governance has a significant positive influence on stock market value. The results of this research contribute to capital market theory and practice, as well as providing useful information for investors and capital market policy developers, and overall, the implementation of good corporate governance practices can increase the company's credibility and value in the eyes of investors, thereby increasing stock prices. higher.
Peran Intermediasi Pasar Modal Dalam Meningkatkan Partisipasi Investor Di Pasar Modal Indonesia Harrington B. Silaban; Eka Valentina Manurung; Regita Amelia; Yemima Eleonore Nadapdap; Putri Kemala Dewi Lubis
Jurnal Manajemen dan Ekonomi Kreatif Vol. 2 No. 3 (2024): Juli: Jurnal Manajemen dan Ekonomi Kreatif
Publisher : Universitas Kristen Indonesia Toraja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59024/jumek.v2i3.358

Abstract

The role of capital market intermediation on economic development cannot be denied, especially in relation to investor participation in the Indonesian capital market. This study aims to examine the effect of intermediation on investor engagement. To collect data, a qualitative descriptive method was used, mainly through an extensive literature review. The results of this study emphasize the importance of the role of various capital market intermediary institutions, including underwriters, securities trading intermediaries, securities companies, investment managers, custodian banks, and investment advisors, in encouraging greater investor participation in the Indonesian capital market. Simplifying the investment process and reducing costs are key strategies to attract more investors, especially individuals and beginners. Improving financial literacy among the general public is also important to understand the benefits and risks associated with investing, ultimately leading to wider and sustained investor participation. Recommendations include simplifying investment procedures, lowering fees, and promoting financial education initiatives.
Analisis Kinerja Keuangan Perusahaan dengan Analisis Du Pont Pada Perusahaan PT. Phapros Tbk. Tahun 2018-2023 Putri Kemala Dewi Lubis; Deyren Firmansyah; Elsa Aurel Agustine Situmorang; LumbanBatu, Selfiana
Jurnal Manajemen Bisnis Eka Prasetya Vol 11 No 1 (2025): Edisi Maret 2025
Publisher : LPPM STIE EKA PRASETYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47663/jmbep.v11i1.609

Abstract

This study aims to analyze the financial performance of PT. Phapros Tbk during the 2018-2023 period using the DuPont model. Return on Investment (ROI), and Return on Equity (ROE) as tools to evalute a company”s efficiency and profitabilityThe analysis results indicate that PT. Phapros Tbk's financial performance has declined over the past six years. The average NPM was recorded at 6.195%, significantly below the industry standard of 20%, indicating challenges in generating profit from sales. The average TATO of 0.56 times also suggests that asset utilization efficiency remains lower than the industry standard of 2 times. ROI experienced a significant decline, with an average of 3.37%, reflecting the company's low return on investment. Additionally, ROE showed a downward trend, averaging 8.27%, dropping from 19.73% in 2018 to only 1.35% in 2023. This decline was influenced by various factors, including rising production costs, industry competition, and unfavorable economic conditions. Therefore, the company needs to enhance operational efficiency, optimize asset utilization, and implement more innovative business strategies to improve profitability and competitiveness in the pharmaceutical industry.
Pengaruh Pendapatan Asli Daerah (Pad), Sisa Lebih Pembiayaan Anggaran (SILPA), Dan Dana Alokasi Umum (DAU) Terhadap Belanja Modal Di Provinsi Sumatera Utara Santi Melati Silalahi; Elisabeth Saida Silaban; Ira Meilani Sipahutar; Roma Sihol Marito Sitompul; Putri Kemala Dewi Lubis
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 4 No. 3: Maret 2025
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v4i3.6531

Abstract

Penelitian yang dilakukan pada artikel ini menganalisis dampak Pendapatan Asli Daerah (PAD), Sisa Lebih Pembiayaan Anggaran (SiLPA), dan Dana Alokasi Umum (DAU) terhadap belanja modal di Provinsi Sumatera Utara. Penelitian ini memanfaatkan data sekunder dari 33 kabupaten/kota selama periode 2019 hingga 2023, dengan metode analisis regresi data panel. Temuan menunjukkan bahwa PAD tidak memiliki pengaruh signifikan terhadap belanja modal, sementara SiLPA dan DAU memberikan dampak positif yang signifikan. Hasil penelitian ini menekankan pentingnya pengelolaan keuangan daerah dalam mendukung pembangunan infrastruktur dan pelayanan publik, serta memberikan rekomendasi kepada pengambil kebijakan untuk memaksimalkan penggunaan sumber daya keuangan daerah demi meningkatkan belanja modal yang berkelanjutan.
Co-Authors ,Esyha Nur Azizah Agnes Avenia Barus Aidil Anwar Ritonga Alawi Parkindungan Hasibuan Amelia Anggi Emalia Putri ANNISA HANDAYANI Aulia Nurfitriana Belliyani Br Bangun Br Tarigan, Eli Agustina Cah Dayani Saragih Charles Fransiscus Ambarita Cindy F Waruwu Defi Seftiana Deyan Andini Zam Zam Nasution Deyren Firmansyah Dicky Effendi Eka Valentina Manurung Elisabeth Fitryany Manik Elisabeth Saida Silaban Eliza Handayani Lubis Elrisa Marsanda Br Ginting Elsa Aurel Agustine Situmorang Elsa Situmorang Endang Endang Enjel Elfrida Purba Enwanda Nia Monika Br Sinaga Era Mustika Ginting Erli Dayinati Erni Susilawati Purba Esyha Nur Azizah Evi Suryani Harahap Eza Syahbana Fajar Agung Leksmana Fani Magdalena Girsang Febri Br Hutabarat Fera Daniaty Nababan Fidia Wati Fitri Novi Yanti Munthe Fitri Rahmadani Gey Des Four Munte Harrington B. Silaban Hwan Daniel Ibersina Br Ginting Iin Sintia Iqbal Syahputra Ira Meilani Sipahutar Ira Sukma Panggabean Ismi Hasanah Jan Moris Saragih Jelita Simanungkalit Jeni Sinurat Juanda Maulana Juli Kristabel Sinaga Karin Sarah Angelina Siahaan Khairani Alawiyah Matondang Kiki Pramana Kristin Margaretha Simarmata Lenti Susana Saragih Limbong, Nikasyah Liston Rivaldo Sitorus Lola br Ginting Lola Vitaloka Simanjuntak LumbanBatu, Selfiana Lussyana Karolina Sidebang Lusyana Sidebang Maria Audina Rumapea Maria Olivia Pasaribu Maya Tanjung Maya Wulandari Mery Kristiani Susanti Simanjuntak Monika Flora Manik Muhamad Abdul Zabar Muhammad Aldi Akbar Nova Romadiyah Novita Sari Br Kaban NUR HAMIDAH Nurul Pratiwi Oktania, Ainur Pardede, Ronaldo Penus Sinurat Pitri Aulia Usman Lubis Putri Damayanti Saragih Putri Marito Pane Putri Rahmadani Nasution Putri Titin Sianturi Putri Yohana L Tobing Rahmadi Idris Pasaribu Regita Amelia Rejosu Vanhot Sianturi Ricky Louis Naibaho Rinaldi Rinaldi Rini Khairani Harahap Roma Sihol Marito Sitompul Rossy Pratiwi Sihombing Rossy Pratiwy Sihombing Sabilah Hidayati Sabrina Yolanda Br Nainggolan Santi Melati Silalahi Sarah Bakara Sarah Lilya saragih Selviana Nasution Sernanda Putri Darma Shakira Alaya Sharma Juliana Silaban Sheryl Valencia Pangaribuan Silvia Annur Hasibuan Sophia Hanum Sri Wulandari Tarigan Suhendra Suhendra Tamaria br. Sidebang Teresia Reginanta Ginting Tina Angelia Tinti Sriyani Uswatul Akmalia Vito Rogantina Nababan Yefoni Valentina Banjar Yemima Eleonore Nadapdap Yesha Artika Galy Yochi Cristhofen Laia Yulianti Lubis