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All Journal Assets: Jurnal Akuntansi dan Pendidikan Eksis: Jurnal Riset Ekonomi dan Bisnis JAD: Jurnal Riset Akuntansi & Keuangan Dewantara
Nur Anisah
STIE PGRI Dewantara Jombang
Economics, Econometrics & Finance Education Social Sciences

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Pengaruh Perubahan Harga Bahan Bakar Minyak Terhadap Investasi Saham Perusahaan Transportasi Darat Dian Sulistyo Widiarti, Nur Anisah, Lilik Pujiati,
Eksis: Jurnal Riset Ekonomi dan Bisnis Vol. 12 No. 1 (2017): April - September
Publisher : STIE PGRI Dewantara Jombang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (288.314 KB) | DOI: 10.26533/eksis.v12i1.76

Abstract

abstractThis study aims to determine whether there are significant differences abnormal return and trading volume activity on ground transportation company shares listed on the Indonesia Stock Exchange before and after the announcement of the reduction in fuel prices on April 1, 2016. The analysis method used in this study is event study , The research period for 14 days around the announcement date, ie 7 days before and 7 days after the announcement of the announcement. The population used in this study is a transport company listed in Indonesia Stock Exchange sectoral index. Sample selection is done by purposive sampling method and sample obtained in this study amounted to 10 ground transportation company. Data analysis technique using Kolmogorov Sminorv test and Paired Sample t-test. The results of this study indicate that there are no significant differences in abnormal stock returns before and after the announcement of the reduction in fuel prices. But there are significant differences in the stock trading volume activity before and after the announcement of the reduction in fuel prices.Keywords: Announcement decline in BBM, Abnormal Return, Trading Volume Activity, Event Study abstrakPenelitian ini bertujuan untuk mengetahui apakah terdapat perbedaan yanng signifikan abnormal return dan trading volume activity saham pada perusahaan transportasi darat yang terdaftar di Bursa Efek Indonesia sebelum dan sesudah pengumuman penurunan harga BBM pada tanggal 1 April 2016. Metode analisis yang digunakan dalam penelitian ini adalah event study.Periode penelitian yang digunakan selama 14 hari di sekitar tanggal pengumuman, yaitu 7 hari sebelum pengumuman dan 7 hari sesudah pengumuman.Populasi yang digunakan dalam penelitian ini adalah perusahaan transportasi yang terdaftar dalam Indeks sektoral Bursa Efek Indonesia.Pemilihan sampel dilakukan dengan metode purposive sampling dan sampel yang diperoleh dalam penelitian ini berjumlah 10 perusahaan transportasi darat. Teknik analisa data menggunakan Kolmogorov Sminorv test dan Paired Sample t-test. Hasil penelitian ini menunjukkan bahwa tidak terdapat perbedaan signifikan abnormal return saham sebelum dan sesudah pengumuman penurunan harga BBM. Tetapi terdapat perbedaan signifikan trading volume activity saham sebelum dan sesudah pengumuman penurunan harga BBM.Kata Kunci : Pengumuman Penurunan BBM, Abnormal Return, Trading Volume Activity, Event Study
PERLAKUAN AKUNTANSI IJARAH DALAM PEMBIAYAAN MULTI JASA BERDASARKAN PSAK 107 PADA PT. BPRS LANTABUR TEBUIRENG JOMBANG Nur Anisah, Oktaviani Mariyanti,
Eksis: Jurnal Riset Ekonomi dan Bisnis Vol. 10 No. 2 (2015): Oktober - Maret
Publisher : STIE PGRI Dewantara Jombang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (117.323 KB) | DOI: 10.26533/eksis.v10i2.61

Abstract

abstractThis study aims to determine the suitability of the accounting treatment of multi-service financing in PT. BPRS Lantabur Tebuireng Jombang with SFAS 107 on accounting Ijara. The kind of research was using descriptive-qualitative methods. The data used was the qualitative and quantitative data which were collected from literary study and field study methods, consisted of observation, interviews and documentation of the company. The results showed that the accounting treatment multiservice financing in PT. BPRS Lantabur was in accordance with SFAS 107 on accounting Ijara.Keywords: ijara, finance, multi service, PSAK 107 abstrakPenelitian ini bertujuan untuk mengetahui kesesuaian perlakuan akuntansi pembiayaan multijasa pada PT. BPRS Lantabur Tebuireng Jombang dengan PSAK 107 tentang akuntansi ijarah. Penelitian yang dilakukan menggunakan metode penelitian kualitatif-deskriptif. Jenis data yang digunakan adalah data kualitatif dan kuantitatif yang diperoleh dengan dua metode, yaitu metode studi kepustakaan dan metode studi lapangan yang terdiri dari observasi, wawancara dan dokumentasi perusahaan. Hasil penelitian menunjukkan bahwa perlakuan akuntansi pembiayaan multijasa pada PT. BPRS Lantabur telah sesuai dengan PSAK 107 tentang akuntansi ijarah.Kata kunci: ijarah, pembiayaan, multi jasa, PSAK 107
Persepsi Akuntan Tentang Penerapan Prinsip-Prinsip Akuntansi Syariah Dalam Lembaga Keuangan Syariah Nur Anisah; Langgeng Prayitno Utomo
Assets: Jurnal Akuntansi dan Pendidikan Vol 6, No 2 (2017)
Publisher : Universitas PGRI Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (262.004 KB) | DOI: 10.25273/jap.v6i2.1301

Abstract

This study aims to determine the perception of accountants on accounting principles of sharia in Islamic financial institutions. This type of research using qualitative methods to survey respondents is an accountant who worked at BMT As-Salam and BMT-Mojoagung Maslahah in Jombang. The results showed that according to the accountant at the two institutions that they work BMT place already apply accounting principles of sharia, the humanist, emancipatory, transcendental and teological although its application is not perfect. Balance and fairness to the owners, managers and users of funds may be a dilemma in operation.Keywords: perception, accountants, accounting principles of sharia, Islamic financial institutions
ANALISIS PRODUK EFEK BERAGUNAN ASET SYARIAH DAN PERBANDINGANNYA DENGAN KONVENSIONAL Nur Faizin Muhith; Aryo Prakoso; Nur Anisah; Husnul Hatimah
JAD : Jurnal Riset Akuntansi & Keuangan Dewantara Vol. 4 No. 2 (2021): Juli - Desember (2021)
Publisher : STIE PGRI Dewantara Jombang

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This article is a literature review that aims to describe, explain, and answer in more detail the problems of conventional Asset-Backed Securities (ABS) and compare them with sharia ABSs. From the results of the literature review, it is known that conventional ABS and sharia ABS are not much different in concept. Sharia ABS in its issuance is still based on sharia principles. Furthermore, there are two sharia ABSs, namely Collective Counter Investment (CCI), the second ABS issued by asset financial institutions. The difference between the two lies in the issuer and the assets that form the basis of the Islamic Securities issuer. The result of this paper is that it can increase literacy, especially in asset-backed securities products, and provide direction for further research.
Co-Authors Aryo Prakoso Husnul Hatimah Langgeng Prayitno Utomo Nur Faizin