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Predicting Stock Returns in Indonesian Technology Companies Mariyani, Ni Putu; Saitri, Putu Wenny; Yuria Mendra, Ni Putu
International Journal of Accounting and Finance in Asia Pasific (IJAFAP) Vol 8, No 1 (2025): February 2025
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijafap.v8i1.3639

Abstract

Stock return is one of the considerations for investors in making investment decisions because when investing in shares, investors prefer companies that can provide high returns. This research aims to test and analyze the influence of several variables, including the proportion of profit margin earnings before interest, taxes, and depreciation (EBITDM), current ratio (CR), debt-to-equity ratio (DER), total asset turnover (TATO), and price-to-book value (PBV) on stock return in the technology sector listed on the Indonesia Stock Exchange (IDX) for the 2021–2023 period. The population in this study consists of companies in the technology sector listed on the IDX during the 2021–2023 period. The sample selection in this study used the purposive sampling method, with observations of 39 technology sector companies, and employed multiple linear regression analysis techniques. The research results show that the variables CR, TATO, and PBV have a positive effect on stock return, while EBITDM and DER have no effect on stock return. For further research, it is recommended to include other independent variables, such as return on equity (ROE), net profit margin (NPM), and dividend yield (DY). Additionally, subsequent studies should consider expanding the sample scope and extending the observation period.
PENERAPAN MATEMATIKA KEUANGAN PADA LPD DESA ADAT PEMOGAN - DENPASAR I Wayan Suartana; Saitri, Putu Wenny; Ni Luh Putu Sri Purnama Pradnyani
JURNAL WIDYA LAKSANA Vol 12 No 2 (2023)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jwl.v12i2.66310

Abstract

Keberadaan Lembaga Perkreditan Desa (LPD) sebagai penggerak ekonomi dibalik kepemilikan desa konvensional selama ini telah terbukti kemanfaatannya sebagai mata pencaharian bagi desa adat. Selain itu, keberadaan perbankan LPD juga sangat membantu upaya masyarakat desa untuk mendapatkan dukungan permodalan baik untuk keperluan konsumtif maupun permodalan usaha. Tujuan dari kegiatan pengabdian kepada masyarakat ini untuk meningkatkan pengetahuan atau menambah wawasan tentang matematika keuangan berbasis excel pada karyawan LPD desa adat Pemogan. Melalui literasi keuangan dan pelatihan perhitungan bunga kredit, seluruh karyawan telah memahami sistem perhitungan bunga yang ada di LPD dalam bentuk bunga tetap dan menurun. Pada akhir pelatihan, 95% peserta telah mampu menyelesaikan kasus secara mandiri dengan tepat.        
ANTESEDEN KUALITAS LAPORAN KEUANGAN LEMBAGA PERKREDITAN DESA Sri Ayu Permatasari; I Gusti Bagus Agung Hendrawan Putra; Ni Kadek Risna; Saitri, Putu Wenny
JUIMA : JURNAL ILMU MANAJEMEN Vol. 15 No. 1 (2025): JUIMA : JURNAL ILMU MANAJEMEN
Publisher : Program Studi Manajemen Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar

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

Abstract

Financial reports are one of the factors that influence the progress of a financial institution because accurate funding reports will result in high-quality financial statements. The better the financial reports produced, the higher the chances of making the right decisions. This research examines the impact of internal control systems, accounting knowledge, accounting information systems, the role of the supervisory board, and the use of information technology on the quality of financial reports at LPDs in Klungkung Regency. The study uses employees as samples, with 69 LPD employees selected through purposive sampling. The data in this study are analyzed using multiple linear regression. The results show that internal control systems, accounting information systems, and the use of information technology have a positive impact on the quality of financial reports. On the other hand, accounting knowledge and the role of the supervisory board do not have an impact on the quality of financial reports. Future research could expand this study by incorporating other variables that theoretically influence the quality of financial reports.