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All Journal AKUNTABILITAS Dinamika Akuntansi Keuangan dan Perbankan Jurnal Akuntansi dan Pajak The Accounting Journal of Binaniaga Owner : Riset dan Jurnal Akuntansi International Journal of Economics, Business and Accounting Research (IJEBAR) Jurnal Ekonomi, Manajemen, dan Akuntansi Universitas Ngudi Waluyo JEBDEKER: Jurnal Ekonomi, Manajemen, Akuntansi, Bisnis Digital, Ekonomi Kreatif, Entrepreneur EJOIN : Jurnal Pengabdian Masyarakat Natural: Jurnal Pelaksanaan Pengabdian Bergerak Bersama Masyarakat Jurnal Ilmiah Bisnis, Manajemen, dan Akuntansi Jurnal Bakti Humaniora PESHUM
Tantra, Arda Raditya
Universitas Ngudi Waluyo
Agriculture, Biological Sciences & Forestry Humanities Chemistry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences

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Accounting Based Determinants of Stock Prices in LQ45 IDX Firms Jayanti, Fitri Dwi; Tantra, Arda Raditya; Nurani, Bulan Karima
Owner : Riset dan Jurnal Akuntansi Vol. 10 No. 1 (2026): Article Research January 2026
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v10i1.2871

Abstract

Stock prices reflect the market’s assessment of a company’s value and are influenced by fundamental factors, including capital structure, firm size, and profitability. The LQ45 Index represents companies with high liquidity and large market capitalization on the Indonesia Stock Exchange (IDX), making it important to understand the determinants of stock prices during the post-COVID-19 recovery period (2020–2024). This study aims to analyze the effect of the Debt to Equity Ratio (DER), Debt to Asset Ratio (DAR), firm size (SIZE), and Return on Assets (ROA) on the stock prices of LQ45 companies listed on the IDX during 2020–2024. Using a quantitative approach with panel data regression and a fixed effect model, the sample consists of 29 LQ45 companies consistently listed during the study period, yielding 145 firm-year observations. Data were obtained from annual financial reports and analyzed using EViews 13. The results indicate that DER has a positive but insignificant effect on stock prices (? = 0.457, p = 0.0539), DAR has a significantly negative effect (? = –8.235, p = 0.0188), while SIZE (? = 1.568, p = 0.0001) and ROA (? = 45.679, p = 0.0000) both have significantly positive effects. Profitability (ROA) is identified as the most dominant determinant of LQ45 companies’ stock prices, followed by firm size and capital structure (DAR). This study has theoretical implications for strengthening capital market research and opens opportunities for future studies to incorporate new variables, expand the temporal scope, or compare different stock indices to generate more comprehensive insights. Moreover, these findings provide valuable insights for investors and corporate management regarding the factors driving stock valuation in Indonesia’s premier equity index during the post-pandemic era.
Peningkatan Pemahaman Akuntansi Berbasis Digital di SMK Kristen BM Salatiga dan SMK Diponegoro Salatiga Tantra, Arda Raditya; Bambang Ahmad Indarto; Abdul Aziz; Teguh Harso Widagdo
PESHUM : Jurnal Pendidikan, Sosial dan Humaniora Vol. 5 No. 2: Februari 2026
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/peshum.v5i2.13595

Abstract

Siswa jurusan akuntansi perlu dibekali pengetahuan dan keterampilan untuk mengoperasikan aplikasi akuntansi digital. Pelaksanaan kegiatan pengabdian ini berlokasi di SMK Kristen BM Salatiga dan SMK Diponegoro Salatiga dengan tujuan meningkatkan pengetahuan tentang akuntansi berbasis digital dan meningkatkan keterampilan mengoperasikan aplikasi akuntansi berbasis digital pada siswa SMK Kristen BM Salatiga dan SMK Diponegoro Salatiga. Metode pelaksanaan kegiatan pengabdian ini adalah metode ceramah, bimbingan, dan diakhiri dengan diskusi tanya jawab. Materi kegiatan pengabdian masyarakat antara lain pengenalan aplikasi akuntansi berbasis digital, praktek mengoperasikan aplikasi dengan mengerjakan latihan kasus, dan ditutup dengan hasil akhir kegiatan. Hasil dari kegiatan pengabdian kepada masyarakat ini yaitu meningkatnya pengetahuan dan keterampilan siswa dalam mengoperasikan aplikasi akuntansi berbasis digital, sehingga dapat dijadikan modal wawasan bagi siswa ketika lulus nanti.
Co-Authors Abdul Aziz Ahmad Ali Ani, Dewi Ari Ardiyani, Nia Bambang Ahmad Indarto Bambang Ahmad Indarto Bulan Karima Nurani Dewi Ari Ani DEWI ARIANI Diannita Kusumaningrum Dwi Ari Ani Fitri D Jayanti Fitri Dwi Jayanti Ika Nilawati Isna Nur Amalia Khoirunnisa, Sabrina Aulia Musafa, Dafa Agil Nilawati, Ika Noor Laila Ramadhani Nur Amin Nur Amin, Nur Satria Avianda Nurcahyo Teguh Harso Widagdo Wahyu Kristiningrum