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All Journal JDM (Jurnal Dinamika Manajemen) INTEGRALISTIK Economic Education Analysis Journal Jurnal Kajian Akuntansi JIA (Jurnal Ilmiah Akuntansi) Jurnal Akuntansi Kompetif Jurnal Ilmiah Akuntansi Kesatuan Transekonomika : Akuntansi, Bisnis dan Keuangan CASHFLOW : CURRENT ADVANCED RESEARCH ON SHARIA FINANCE AND ECONOMIC WORLDWIDE Jurnal Dinamika Akuntansi dan Bisnis (JDAB)
Utpala Rani
UNTIDAR
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

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Covid-19 dan Reaksi Pasar Perusahaan Makanan dan Minuman di Indonesia Khabibah, Nibras Anny; Rani, Utpala; Suryatimur, Kartika Pradana
Jurnal Kajian Akuntansi Vol 5 No 1 (2021): JUNI 2021
Publisher : Universitas Swadaya Gunung Jati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33603/jka.v5i1.3499

Abstract

AbstractVarious public information can have an impact on the stock market reaction on the exchange, both accounting and non-accounting. Information about the entry of the Covid-19 outbreak into Indonesia is one of the non-accounting information that can effect activities on the stock exchange. This research is intended to identify the stock market reaction of food and beverage companies to the president's announcement regarding the first positive case of Covid-19 patients in Indonesia. This research was conducted by looking at differences in stock prices and trading volume before and after it was announced. The results showed facts about the decline in the prices of food and beverage companies' shares after the announcement. This shows that the information was absorbed in the market, causing a market reaction to decrease stock prices. On the other hand, there is no difference in trading volume before and after it is announced. This is possible because investors continue to maintain their share ownership in food and beverage companies because it is agreed to remain profitable over the long term.Keywords: Covid-19; Stock price; Stock trading volume; Food and beverage companies. Abstrak Berbagai informasi publik dapat berdampak pada reaksi pasar saham di bursa, baik yang bersifat akuntansi maupun nonakuntansi. Informasi mengenai masuknya wabah Covid-19 ke Indonesia merupakan salah satu informasi nonakuntansi yang dapat berpengaruh pada aktivitas di bursa saham. Penelitian ini bertujuan untuk mengindentifikasi reaksi pasar saham perusahaan makanan dan minuman terhadap pengumuman presiden mengenai kasus pertama pasien positif Covid-19 di Indonesia. Penelitian ini dilakukan dengan melihat perbedaan harga saham dan volume perdagangan saham sebelum dan sesudah pengumuman presiden mengenai kasus pertama pasien positif Covid-19 di Indonesia. Hasil penelitian menunjukkan bahwa terdapat penurunan harga saham perusahaan makanan dan minuman pasca pengumuman tersebut. Hal ini menunjukkan bahwa informasi tersebut terserap di pasar saham sehingga menimbulkan reaksi pasar berupa penurunan harga saham. Di sisi lain, penelitian ini tidak menemukan perbedaan volume perdagangan saham sebelum dan sesudah pengumuman presiden. Hal ini dimungkinkan karena para investor tetap mempertahankan kepemilikan sahamnya di perusahaan makanan dan minuman karena dinilai akan tetap menguntungkan secara jangka panjang.Katakunci: Covid-19; Harga saham; Volume perdagangan saham; Perusahaan makanan dan minuman.
PERAN E-BUDGETING UNTUK MENDUKUNG TRANSPARANSI ANGGARAN PADA PEMERINTAH KOTA SURAKARTA Rahma, Adhisa Nurafia; Rani, Utpala
Jurnal Akuntansi Kompetif Vol. 6 No. 1 (2023): Inovasi, Kepatuhan, dan Transparansi Akuntansi di Era Digital dan Pandemi
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v6i1.1217

Abstract

Salah satu peningkatan sistem tata kelola keuangan yang kuat adalah penggunaan E-Budgeting dalam transparansi keuangan. Sejak tahun 2017, Pemerintah Kota Surakarta telah menerapkan layanan E-Budgeting. Penelitian ini mencoba untuk mendeskripsikan bagaimana E-Budgeting mendukung transparansi anggaran di Pemerintah Kota Surakarta. Melalui pengamatan online dan tinjauan literatur, metodologi deskriptif digunakan untuk melakukan penelitian ini. Temuan penelitian ini menunjukkan bahwa E-Budgeting sangat penting dalam mendorong transparansi anggaran di Pemerintah Kota Surakarta. Pemerintah Kota Surakarta menerapkan layanan transparansi anggaran, antara lain e-budget.surakarta.go.id dan ppid.surakarta.go.id. Selain itu, Pemerintah Kota Surakarta menyediakan layanan ULAS sebagai penopang aspirasi dan keluhan masyarakat. Penghargaan yang dikeluarkan Badan Pemeriksa Keuangan dengan predikat Wajar Tanpa Pengecualian selama dua belas kali berturut-turut menunjukkan keberhasilan Pemkot Surakarta dalam pengelolaan keuangan yang baik. Kajian ini memberikan rekomendasi, antara lain perlunya sosialisasi kepada masyarakat untuk mendorong keterlibatan masyarakat dalam pengawasan anggaran Pemerintah Kota Surakarta.
Analisis Kinerja Keuangan Laporan Realisasi Anggaran Pendapatan dan Belanja Daerah Kota Bogor Tahun 2014-2019 Silvianingsih, Rika; Rani, Utpala
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 2 No. 1 (2022): January 2022
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v2i1.97

Abstract

The purpose of this study was to determine the financial performance of Bogor City from 2014 to 2019 based on the calculation of five ratios, namely: independence ratio, ratio, fiscal degree, regional financial dependence ratio, effectiveness ratio of local revenue, and regional financial efficiency ratio. This type of research is carried out by quantitative research and the data used are secondary data taken from ppid.kotabogor.go.id. The results of this study indicate that the financial performance of the city of Bogor is fine when measured by the Regional Financial Independence Ratio, Effectiveness Ratio of Regional Original Income, and the Degree Ratio of Fiscal Decentralization, but the Regional Financial Dependency Ratio does not optimize income from other sectors, resulting the level of dependence on funds transfers are still very high and the Efficiency Ratio is less efficient because the regional expenditure is greater than the regional income received.
ANALISIS KINERJA KEUANGAN ANGGARAN PENDAPATAN DAN BELANJA DAERAH KABUPATEN PURWOREJO TAHUN 2018-2020 Tyas, Fauziah Ayu Setyaning; Rani, Utpala
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 2 No. 3 (2022): May 2022
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v2i3.125

Abstract

This study aims to analyze the performance of the Regional Revenue and Expenditure Budget (APBD) of Purworejo Regency in terms of financial ratios for 2018-2020. This study uses a quantitative descriptive analysis method, with data in the form of secondary data, namely the Purworejo Regency Regional Budget Realization Report 2018-2020 obtained from the purworejokab.go.id website. The data were analyzed using financial ratios, including: analysis of regional income variance, analysis of the ratio of regional independence, analysis of effectiveness on PAD, as well as an analysis of efficiency ratios. The results of the study highlight that the financial performance of the Purworejo Regency Regional Revenue and Expenditure Budget for 2018-2020 is said to be good, which can be seen from the regional income variance with an average of 100.53%. Nevertheless, the level of independence is still very low with an average of 13.65%, but the PAD effectiveness ratio and PAD efficiency ratio analysis in Purworejo district are very effective and efficient with an average analysis of 104.8% and 93.57%, respectively.
DAMPAK PEMANFAATAN E-COMMERCE PADA KINERJA UMKM Putranto, Chrisnanda Kurnia; Rani, Utpala
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 2 No. 5 (2022): September 2022
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v2i5.226

Abstract

The research that the researcher uses aims to determine the effect of the use and utilization of the e-commerce marketing system on the performance of MSMEs. One of the methods that researchers use is descriptive qualitative method. This method uses data collection techniques which include observation, documentation, and interview techniques. The subject of this research is 1 MSME actor who has 3 branches in Magelang City. This study shows that there are two impacts or influences from the use or utilization of e-commerce marketing systems, namely positive impacts and negatif impacts. The positive impact of this business can be accessed anytime and anywhere, and provides convenience in the transaction process. Another positive influence is that it can make it easier to do promotions, so that it can help the communication system with customers more effectively. In addition, it can also access the global market which of course can increase turnover from sales. The negatif impact or influence is that if the goods ordered are damaged, or not in accordance with the wishes of the consumer, the MSME is given a bad rating. of course it will harm the store or MSME.
Co-Authors Bharata, Risma Wira Indra Wijaya Kusuma Nibras Anny Khabibah Novitaningtyas, Ivo Nugraheni, Agustina Prativi Nuwun Priyono Pramudyastuti, Octavia Lhaksmi Prasetya, Ahmad Arif Putranto, Chrisnanda Kurnia Rahma, Adhisa Nurafia Sakdiyah, Lisa Robiatu Silvianingsih, Rika Siti Afidatul Khotijah, Siti Afidatul Siti Arifah Suryatimur, Kartika Pradana Susilo, Ghina Fitri Ariesta Tyas, Fauziah Ayu Setyaning