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All Journal Industrial and Systems Engineering Assessment Journal (INASEA) EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Jurnal Akuntansi dan Keuangan Indonesia Jurnal Komputer Indonesia (JU-KOMI)
Margaret Margaret
Binus University
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Electrical & Electronics Engineering Energy Engineering Industrial & Manufacturing Engineering Library & Information Science Mechanical Engineering Other

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ANALISIS STRUKTUR PERSAINGAN INDUSTRI JASA PENDIDIKAN TINGGI KOMPUTER UNTUK MENENTUKAN MODEL STRATEGI BERSAING Prabowo, Harjanto; Abbas, Bahtiar Saleh; Margaret, Margaret
Industrial and Systems Engineering Assessment Journal (INASEA) Vol 5, No 2 (2004): INASEA Vol. 05 No. 2
Publisher : Industrial and Systems Engineering Assessment Journal (INASEA)

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Abstract

The purposes of this research is to know how high is the competition level in a computer high education service industry. Based on analysis, it can be concluded that the competition level in a computer high education service industry in Java Island is increasing in the future. But, the bargaining power in a computer high education service industry is getting weaker to the customer. Based on the competition level, the right strategy to perform is differentiate strategy focus.
PERSEPSI INVESTOR TERHADAP PERUBAHAN PENYAJIAN KEPENTINGAN NONPENGENDALI SEBELUM DAN SESUDAH BERLAKU EFEKTIFNYA PSAK 4 (REVISI 2009) Margaret, Margaret; Hidayat, Taufik
Jurnal Akuntansi dan Keuangan Indonesia Vol. 13, No. 1
Publisher : UI Scholars Hub

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Abstract

This study aims to examine investors’ perception toward changes in noncontrolling interest presentation before and after the effective date of PSAK 4 (Revised 2009). The perception is determined from the value relevance of noncontrolling interest component, whether the value relevance is negative (liabilities) or positive (equity). PSAK 4 (1994) regulated that noncontrolling interests should be presented as mezzanine items, meanwhile PSAK 4 (Revised 2009) regulated that noncontrolling interests should be presented as equity in consolidated statement of financial position. Sample of this study consists of 137 listed companies in Indonesia Stock Exchange (IDX) from various industry sectors with six years observation. This study used regression method for panel data. The result shows that before the effective date of PSAK 4 (Revised 2009), investors perceived noncontrolling interests as equal to liabilities. After the effective date of PSAK 4 (Revised 2009), changes in noncontrolling interests presentation as equity do not change investors’ perception as equity. This result gives evidence that changes in presentation of an item in financial statement do not necessarily change investors’ perception toward a financial statement item.
The Influence Of Financial Distress, Sustainability Reporting, Earnings Management On Stock Return Margaret, Margaret
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 13 No 3 (2025): Juli
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v13i3.7661

Abstract

This study aims to analyze the influence of financial distress on stock return, the influence of sustainability reporting on stock return, and the influence of earnings management on stock return. The population in the study is all companies in the banking sub-sector based on IDX data in 2023 with a total of 47 companies. Meanwhile, the research sample is 41 companies with purposive sampling techniques. A total of 123 research observations consisting of 41 companies during the 2021-2023 period. The study finds that financial distress and earnings management significantly affect stock return. While sustainability reporting does not have significant effect on stock return.
Literature Review on the Development and Applications of Data Science in Various Fields Margaret, Margaret
Jurnal Komputer Indonesia (Ju-Komi) Vol. 4 No. 01 (2025): Jurnal Komputer Indonesia (JU-KOMI), October 2025
Publisher : SEAN Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58471/ju-komi.v4i01.759

Abstract

This study is a literature review aimed at describing the development and application of Data Science across various sectors of life. The method used involves a review of scientific literature from multiple academic sources published between 2018. The findings indicate that Data Science has evolved from classical statistical approaches to artificial intelligence–based systems that support decision-making in the health, finance, education, agriculture, industry, and government sectors. This review also highlights the integration of Big Data, Machine Learning, and Artificial Intelligence technologies as the main drivers of global digital transformation.
Co-Authors Bahtiar Saleh Abbas Harjanto Prabowo Taufik Hidayat