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All Journal Media Riset Akuntansi Optimum : Jurnal Ekonomi dan Pembangunan Martabe : Jurnal Pengabdian Kepada Masyarakat Jurnal Akuntansi dan Bisnis Jurnal Ilmiah Akuntansi Manajemen Jurnal Pengabdian Kepada Masyarakat MEMBANGUN NEGERI Value: Jurnal Manajemen dan Akuntansi Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit Journal Competency of Business Journal of Advances in Accounting, Economics, and Management Journal of Business and Halal Industry Jurnal Ilmiah Akuntansi dan Keuangan
Beni Suhendra Winarso
Universitas Ahmad Dahlan
Agriculture, Biological Sciences & Forestry Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

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REAKSI PASAR TERHADAP PENGUMUMAN PERUBAHAN ARUS KAS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA: PENGUJIAN DENGAN MENGGUNAKAN MARKET ADJUSTED MODEL Winarso, Beni Suhendra
Media Riset Akuntansi Vol 1, No 1 (2011): Februari
Publisher : Universitas Bakrie

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

Abstract

Tujuan penelitian ini adalah untuk menguji perbedaan reaksi pasar terhadap perubahan arus kas yang diumumkan oleh emiten. Jika terdapat perbedaan, apakah perbedaan tersebut signifikan? Dari 229 perusahaan sampel yang terdaftar di BEI tahun 2001-2005, sebanyak 113 perusahaan mengumumkan peningkatan arus kas dan 116 perusahaan mengumumkan penurunan arus kas. Perhitungan  abnormal return  dilakukan dengan menggunakan  market adjusted model sedangkan untuk menguji hipotesis digunakan  independent sample t-tes.  Hasil pengujian menunjukkan bahwa para pelaku pasar bereaksi searah dengan perubahan arus kas dan reaksi pasar lebih besar terhadap peningkatan arus kas dibandingkan terhadap penurunan arus kas, namun reaksi pasar terhadap peningkatan dan penurunan arus kas tersebut tidaklah berbeda secara signifikan. Kata kunci: arus kas, return, abnormal return
PENGARUH PERTUMBUHAN EARNING PER SHARE, DIVIDEN PER SHARE, RETURN ON INVESTMENT DAN RETURN ON EQUITY TERHADAP RETURN SAHAM PADA PERUSAHAAN YANG TERDAFTAR DI LQ 45 Hidayatulloh, Amir; Winarso, Beni Suhendra
Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit Vol 2, No 1 (2013)
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12928/j.reksa.v2i1.14

Abstract

The objective of this research is to find out the effect of the growth of earning per share, deviden per share, return on investment and return on equity of stock return on registered companies in the LQ 45. The populations of this research are companies in Indonesian Stock Exchange. The sampling technique in this research uses by purposive sampling with the available data in 2005 – 2006, registered in the LQ-45 period 2006 – 2010 respectively, announced a profit and distributing dividends in a row, so that the sample used amounted to 15 companies. The statistical method used is multiple regresion to test a classical assumtion first. T statistical test show that the growth of Earning Per Share effect on stock return H+3, growth Dividend Per Share effect on stock return in the H-5 and H+4, growth of Return On Investment effect on stock return in return H+1, whereas Return On Equity effect on stock return H+3
KINERJA KEUANGAN PADA KOPERASI PENERIMA DANA BERGULIR MODAL KERJA DI DAERAH ISTIMEWA YOGYAKARTA Studi Kasus pada Koperasi Serba Usaha (KSU) BMT An Ni’mah Kotagede Mubiroh, Siti; Winarso, Beni Suhendra
Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit Vol 3, No 2 (2014)
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12928/j.reksa.v3i2.35

Abstract

Empowerment of cooperatives is part  of poverty reduction through the expansion of employment opportunities and the increase of society incomes. In the framework of economic empowerment and cooperatives income increasing in DIY, the provincial government provide Dana Bergulir Modal Kerja to increase the production capacity of the cooperative.The objective of this research is to analyze the financial performance of cooperatives before and after receiving Dana Bergulir Modal Kerja. The main data that was collected is secondary data. The financial data was analyzed using quantitave analysis using financial ratio analysis and different t-test (paired sample t test) .Result of analysis showed that there are some increases in  debt to total asset ratio and there is no increase in  current ratio, cash ratio, net profit margin ratio, return on asset ratio and return on equity ratio in KSU BMT An Ni’mah Kotagede after receiving Dana Bergulir Modal Kerja.
Analisis Sensitivitas Rasio CAMEL dan Metoda ALTMAN Sebagai Alat Untuk Memprediksi Kebangkrutan Usaha Bank (Studi Kasus Pada PT. Bank Century, TBK) Kurniawan, Angga; Winarso, Beni Suhendra
Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit Vol 1, No 1 (2012)
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12928/j.reksa.v1i1.2

Abstract

Abstrak
ANALISIS PENGARUH RASIO PROFITABILITAS DAN ECONOMIC VALUE ADDED (EVA) TERHADAP RETURN SAHAM Studi pada Perusahaan yang Tercatat Aktif dalam LQ 45 di BEI Perioda 2008-2012 Triwahyuningtyas, Triwahyuningtyas; Winarso, Beni Suhendra
Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit Vol 3, No 1 (2014)
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12928/j.reksa.v3i1.27

Abstract

This research aims to analyse the influence of the ratio of profitability and economic value added (EVA) company shares in return for the period 2008-2012 LQ 45. Data obtained from icmd and stock prices publication with a period of 2008-2012 .This research is a population of 45 companies and the total sample as many as 12 companies with sampling purposive past the stage. Dependent variable used in research is return stock, while the independent variable in the research is the ratio of profitability consisting of return on investment (ROI), net profit margin (NPM), gross profit margin ( gpm ) , earnings per share (EPS), and economic value added (EVA). Research result indicates that in the f roi, said the independent variable npm, gpm, eps, the yield on the first day, and eve three days before, and dd-4, influential jointly on the dependent variable (shares) and return on the first day because of return (0,032) H-3 ( 0,008 ) and H-4 ( 0,045 ) have a significance & it; 0.05.While this suggests that roi t have influence on the yield on the yield H+ 1 first day, and three days before, npm have influence on H-4 shares in return, return gpm have influence on the yield on the stocks return H+ 2 eps has an effect on the yield on the stocks return h and eva have influence on the yield on H-3 and H-2 of return
ANALISIS PERBEDAAN KINERJA SAHAM PADA PERUSAHAAN YANG MELAKUKA CORPORATE SOCIAL RESPONSIBILITY DAN PERUSAHAAN YANG TIDAK MELAKUKAN CORPORATE SOCIAL RESPONSIBILITY PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Winarso, Beni Suhendra; Kurniawati, Indah
Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit Vol 6, No 1 (2019)
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12928/j.reksa.v6i1.2554

Abstract

The purpose of this study was to examine differences in the performance of stock in a company that does Corporate Social Responsibility and the company does not undertake Corporate Social Responsibility in companies listed on the Indonesia Stock Exchange.   Samples of this company is a manufacturing company that does Corporate Social Responsibility and the company does not undertake Corporate Social Responsibility in 2013. The stock performance is analyzed by using the ratios earnings price ratio, price-to-book ratio and earnings per share and do independent samples test or Mann Whitney test for testing the significance of differences.  The results of this study indicate that outlines the company's stock performance that does Corporate Social Responsibility has no difference with the stock performance of companies that do not do a Corporate Social Responsibility. This is shown by the results obtained in the analysis of financial ratios which includes price earnings ratio, price to book value and earnings per share.
PROFITABILITAS DAN STRUKTUR MODAL TERHADAP NILAI PERUSAHAAN DENGAN VARIABEL CORPORATE SOCIAL RESPONSIBILITY SEBAGAI MODERASI Mukti, Arifin Hamsyah; Winarso, Beni Suhendra
Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit Vol 7, No 2 (2020)
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12928/j.reksa.v7i2.2670

Abstract

The purpose of this study was to investigate effect of profitability and capital structure with variable corporate social responsibility as moderation. The sampling technique in this study using purposive sampling method. The type of data this research is quantitative research with data sources used in the study is secondary data. The result of this research that positively affects the profitability of the company’s value, capital structure does not affect the value of the company, CSR moderating influence on the value of the company’s profitability, and CSR does not moderate the affect of capital structure on firm value
KETERKAITAN KINERJA KEUANGAN DENGAN HARGA SAHAM: STUDI PADA PERUSAHAAN SEKTOR PERTANIAN YANG TERDAFTAR DI BEI Rahayu, Tri Puji; Winarso, Beni Suhendra
Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit Vol 8, No 2 (2021)
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12928/j.reksa.v8i2.4450

Abstract

This study aims to investigate the effect of profitability ratios, liquidity ratios, activity ratios and leverage ratios on the stock prices of agricultural sector companies listed on the Indonesia Stock Exchange (IDX) in 2016-2020. The sampling technique in this study is the purposive sampling method. The type of data is quantitative research. The data sources used in the study are secondary data from the IDX website and the official website of related companies. The results show that the return on investment, earnings per share, quick ratio, and total assets turnover positively affect stock prices, while the return on equity, return on assets, current ratio, and debt ratio have a negative effect on stock prices.
Analisis Kinerja Keuangan Perusahaan pada Saat Sebelum Melakukan Right Issue dan Setelah Melakukan Right Issue: Studi Empiris pada Bursa Efek Jakarta Beni Suhendra Winarso
Jurnal Akuntansi dan Bisnis Vol 6, No 1 (2006)
Publisher : Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/jab.v6i1.38

Abstract

The objectives of this research are to examine a difference of operating performance of companies pre-conducting right issue and post-conducting right issue. If there is a difference, is it significant? This research is use four financial ratios namely liquidity ratio, solvability ratio, profitability ratio, and activity ratio. This ratio is applicable to examine the performance of the company. Total of ten companies go public with purposive sampling method have chosen. This investigation applies a paired samples t-test to testify the hypothesis. Based on the ratios such as current ratio, quick ratio, leverage ratio, return on investment, return on equity, net profit margin, and total assets turnover, the analysis shows nothing significant statistically. This result of the research indicates that there is no significant distinction between pre-conduction and post-conduction of right issues.
ANALISIS PEMETAAN PERMASALAHAN PEMBUKUAN UMKM DI DAERAH ISTIMEWA YOGYAKARTA Beni Suhendra Winarso; Indah Kurniawati; Siti Resmi
Optimum: Jurnal Ekonomi dan Pembangunan Vol 9, No 2 (2019)
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (44.41 KB) | DOI: 10.12928/optimum.v9i2.12867

Abstract

This study aims to map the condition of MSMEs in the Special Region of Yogyakarta. This study uses MSME respondents in DIY. The selection of respondents was based on the rapid development of MSMEs and was proven to have survived during the monetary crisis and various eruptions and earthquakes. The number of respondents in this study is 65 MSMEs. Data collection is done through questionnaires and direct interviews with respondents. The results of the study show that the MSMEs studied were micro-business groups based on the criteria of the Central Bureau of Statistics and the UMKM Law. Another result of this study is the level of knowledge of MSMEs in terms of accounting is very limited so that the financial statements produced are not in accordance with the standards. A further consequence is that banks doubt financial information made by borrowers. The implication of this research is that the government must educate MSMEs in understanding financial statements. The results of the study in the form of mapping of bookkeeping for MSMEs can be the basis for further research. Research on understanding accounting can be done using experimental methods so that MSMEs can apply research results to their business decision making.
Co-Authors Ainayah, Zhaqiela Amir Hidayatulloh Amrullah Angga Kurniawan Angga Kurniawan Arif Sapta Yuniarto Arif Sapta Yuniarto Arifin Hamsyah Mukti Ekawati, Mardiana Fathurrahman, Haris Imam Karim Indah Kurniawati Indah Nuryanti Kurniawati, Indah Kurniawati, Indah Kurniawati Mubiroh, Siti Mukti, Arifin Hamsyah Rahayu, Tri Puji Riduwan Siti Mubiroh Siti Resmi Tri Puji Rahayu Triwahyuningtyas Triwahyuningtyas Triwahyuningtyas, Triwahyuningtyas Wahyudi, Rofiul