Article Per Year (5 Year)
p-Index From 2020 - 2025
0.23
P-Index
This Author published in this journals
All Journal EKUITAS (Jurnal Ekonomi dan Keuangan) Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu)
Sugeng Praptoyo
Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya
Economics, Econometrics & Finance Education Social Sciences

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
KERAGAMAN APLIKASI PSAK 24 (REVISI 2004) TENTANG IMBALAN KERJA DALAM KAITANNYA DENGAN UNDANG-UNDANG NOMOR 13 TAHUN 2003 TENTANG KETENAGAKERJAAN Maswar Patuh Priyadi; Sugeng Praptoyo
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 10 No 3 (2006)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (0.057 KB) | DOI: 10.24034/j25485024.y2006.v10.i3.410

Abstract

The purpose of this article is to explain application of PSAK 24 (revised) at the first year at three different business organization. Post employment benefit is employee’s benefit gived by firm at the time retirement happened. Post employment benefit can be payed to employee directly by unfunded or funded. Funding can be done with pension fund or assurance of employees. Aplication of PSAK 24 (revised 2004) at the first year will decrease earnings and then decrease distribution of dividen. Besides application diversity of PSAK 24 (revised) was caused by management policy to choose payment to employee whether with funded or unfunded, and also caused by management policy to choose actuaria assumptions and another management policy.
PENGARUH PROFITABILITAS DAN KEBIJAKAN DIVIDEN TERHADAP HARGA SAHAM PADA PERUSAHAAN PROPERTY DAN REAL ESTATE Vingky Riswanto Ardhyansyah; Sugeng Praptoyo
Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) Vol 1 No 2 (2022)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (290.931 KB) | DOI: 10.24034/jiaku.v1i2.5407

Abstract

This research aimed to examine the effect of profitability which was referred to as Return on Equity, and dividend policy which was referred to as the Dividend Payout Ratio on the stock price of property companies and Real Estate companies that were listed on Indonesia Stock Exchange 2017-2020. The research result concluded that Return on Equity had an insignificant effect on the stock price. It happened as companies' profit was not the only indicator of ROE. ROE had only viewed companies’ performance in getting some profits with owners’ investment. It lacked showing companies’ development and their prospect; so, the investors did not consider ROE as an investment consideration. In contrast, the Dividend Payout Ratio had a significant effect on the stock price. This meant investors preferred to have little share dividend since paid tax followed by the accepted dividend.
Co-Authors Priyadi, Maswar Patuh Vingky Riswanto Ardhyansyah