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All Journal Jurnal SIKAP (Sistem Informasi, Keuangan, Auditing Dan Perpajakan) Jurnal Riset Bisnis dan Manajemen Tirtayasa ACCRUALS (Accounting Research Journal of Sutaatmadja) JASS (Journal of Accounting for Sustainable Society) TSARWATICA (Islamic Economic, Accounting, and Management Journal) Mestaka: Jurnal Pengabdian Kepada Masyarakat Journal of Taxation Analysis and Review JABI (Journal of Accounting and Business Issues) Gapura (Garba Pembangunan Masyarakat)
Sri Mulyati
Sekolah Tinggi Ilmu Ekonomi Sutaatmadja
Religion Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Energy Environmental Science Languange, Linguistic, Communication & Media Mechanical Engineering Social Sciences Other

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THE EFFECT OF STOCK SELECTION SKILL, MARKET TIMING ABILITY, TURNOVER RATIO AND CASH FLOW ON SHARIA MUTUAL FUNDS PERFORMANCE (Case Study of Sharia Mutual Fund Companies Registered in OJK for the Period of 2011-2014) Mega Mustika Sari; Sri Mulyati; Estu Widarwati
JABI (Journal of Accounting and Business Issues) Vol. 1 No. 1 (2019): VOL 01 NO 01 2019
Publisher : STIESA Press

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Abstract

Mutual funds syariah are other investment opportunities with measurable risk and return is high enough with enough capital affordable to the community. Mutual funds syariah have an Investment Manager with the ability and knowledge of the market it is or will happen. Therefore, mutual funds syariah selected by investors because it is cheap, easy and "managed by the experts". This research analysted do stock selection skill, market timing ability, Turnover ratio and Cashflow can influence the performance of equity mutual funds syariah in Indonesia. The data used in this research are data on financial statements , Net Asset Value (NAV), SBI, IHSG, yearly data and prospectus of 10 equity mutual fund syariah that were sampled during this research report from 2011-2014. As a research methodology, we used F test and t test to examine research’s hypothesis, also used assumption classic test there are normality test, autocorrelation test, heteroscedasticity test and multicolinearity test. These results can be viewed on multiple regression analysis and the coefficient of determination, the R value of 0.513 means the relation between the stock selection skill, market timing ability, Turnover ratio and Cashflow to profitability by 51.3%, meaning that the relationship between variables was most closely. Adjusted R Square value of 0.545 which means 54,5% achievement of profitability can be explained by the stock selection skill, market timing ability, Turnover ratio and Cashflow. The remaining 45,5% can be explained by other factors not examined in this research.
THE EFFECT OF SHARE RETURN, STOCK RISK, STOCK PRICE AND TRADE VOLUME OF BID-ASK SPREAD (Study of Companies Listed in Jakarta Islamic Index (JII) for 2012-2014 Period) Novyasari Suchi Hendryati; Sri Mulyati; Indah Umiyati
JABI (Journal of Accounting and Business Issues) Vol. 1 No. 1 (2019): VOL 01 NO 01 2019
Publisher : STIESA Press

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This study aims to determine the impact of stock returns, stock risk, stock price and trading volume of the bid-ask spread.This study was performed on companies listed in the Jakarta Islamic Index (JII) during the years 2012 to 2014. Sampling premises of population conducted by purposive sampling method. Samples according to the criteria that as many as 78 companies . The statistical tool used in this study is Eviews 8.1. The results found in this study that by simultan return stock, stock risk, stock price and trading volume significantly influence the bid-ask spread. Partially only variable stock returns and stock prices which have a significant influence on the bid-ask spread. While the risk of stock and trading volume have no influence on the bid-ask spread.
THE INFLUENCE OF SUSTAINABILITY REPORT AND FINANCIAL PERFORMANCE ON THE PROFITABILITY OF SHARIA BANKING COMPANIES REGISTERED IN INDONESIA AND MALAYSIA, 2021-2023 Sri Mulyati; Yuli Agisna; Panji Agnyoto
TSARWATICA (Islamic Economic, Accounting, and Management Journal) Vol. 6 No. 2 (2025)
Publisher : STIESA Press

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This research aims to examine the influence of sustainability reports and financial performance on profitability. The population in this study consists of banking sector companies registered in Indonesia and Malaysia in 2021-2023. This research uses multiple regression analysis using the EVIEWS 12 program using quantitative descriptive methods, namely by describing data and facts from the results of Sustainability Report calculations using the Sustainability Report Disclosure Index (SRDI), Financial Performance using ROE and Profitability. measured using Return On Assets (ROA). The research results show that the independent variable Sustainability Report (SR) has no effect on the dependent variable Profitability, but Financial Performance has an effect on the dependent variable profitability.
MEMBANGUN KESADARAN DAN LITERASI PAJAK SISWA DAN MAHASISWA MELALUI SOSIALIASI PAJAK PADA KEGIATAN TAX GOES TO CAMPUS Indah Umiyati; Icih Icih; Sri Mulyati; Asep Kurniawan; Bambang Sugiharto; Trisandi Eka Putri
Gapura (Garba Pembangunan Masyarakat) Vol. 3 No. 2 (2026): Februari
Publisher : STIESA-PRESS

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Kegiatan pengabdian kepada masyarakat ini bertujuan untuk membangun kesadaran dan meningkatkan literasi perpajakan di kalangan siswa dan mahasiswa melalui program Tax Goes to Campus. Kegiatan dilaksanakan oleh Program Studi Akuntansi STIE Sutaatmadja bekerja sama dengan KPP Pratama Subang dengan sasaran siswa SMK di Kabupaten Subang dan mahasiswa Program Studi Akuntansi STIE Sutaatmadja. Metode pelaksanaan menggunakan pendekatan edukatif dan partisipatif melalui sosialisasi tatap muka yang disertai diskusi interaktif dan studi kasus sederhana yang relevan dengan kehidupan sehari-hari. Materi yang disampaikan meliputi pengenalan pajak, fungsi dan manfaat pajak, jenis-jenis pajak, serta peran generasi muda dalam mendukung kepatuhan pajak di era digital. Hasil kegiatan menunjukkan adanya peningkatan pemahaman peserta terhadap konsep dasar perpajakan serta perubahan sikap yang lebih positif terhadap pajak sebagai bentuk kontribusi warga negara. Peserta juga menunjukkan partisipasi aktif selama kegiatan dan kesadaran awal untuk memenuhi kewajiban perpajakan di masa mendatang. Kegiatan ini menegaskan bahwa program Tax Goes to Campus merupakan model pengabdian kepada masyarakat yang efektif, aplikatif, dan berkelanjutan dalam membangun budaya sadar pajak di lingkungan pendidikan.
Co-Authors Aes Sulastri Amelia Nurbayanti Annisa Putri Kartini Aprillia Verra Puspita Asep Kurniawan Asep Kurniawan Bambang Sugiharto Bambang Sugiharto Bambang Sugiharto Bambang Sugiharto Daeng M. Nazier Dede Sevi Destya Aida Sofiatin Devi Citravury Dilasari Dilasari Erlina Erlina Estu Widarwati Eviana Putri Fauzan As Shidik Feby Pebriani Frini Nurtina Dewi Gunawan Jamaludin Icih Icih Ika Nurbaeti Indah Umiyati Indah Umiyati Indri Dwidya Nurmalawaty Wat Indri Widianti Ineu Dewi Santika Kartika Merdeka Wati Kurniawan, Asep Laksono Trisnantoro Lisna Devi Lita Tribuana Mega Mustika Sari Mega Mustika Sari Muhammad Rafli Gindara Neneng Karyati Novyasari Suchi Hendryati Nur Khalimatusadiah Nurlaila Maesaroh Othman, Nur’Ayyshah Hui Panji Agnyoto Prini Nurtina Dewi Putri Rizki Syafitri Putri, Trisandi Eka Rika Nandini Risma Nuraeni Rosida Rosida Silpia Eka Fitri Patonah Sopyan Yahya Suci Ramadani Syifa Ariella Putri Trisandi Eka Putri Ummah, Feby Farichatul Virly Ramdhani Wanti Karlina Yosi Febriani Yuli Agisna