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All Journal Jurnal Ekonomi Trend : Pemasaran, Produksi, Keuangan, SDM, Akuntansi dan Sistem Informasi Manajemen Strada Jurnal Ilmiah Kesehatan (SJIK) Sasambo: Jurnal Abdimas (Journal of Community Service)
Surayya Surayya
Universitas Tadulako
Humanities Dentistry Economics, Econometrics & Finance Education Health Professions Public Health Social Sciences

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ANALISIS REAKSI PASAR SAHAM PADA PENGUMUMAN DAFTAR EMITEN INDEKS LQ45 DI BURSA EFEK INDONESIA Suryadi Samudra; Surayya Surayya; Abdul Kadir; Akhmad Akhmad
Jurnal Ekonomi Trend Vol 11 No 1 (2023)
Publisher : Fakultas Ekonomi Universitas Alkhairaat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31970/trend.v11i1.272

Abstract

This study aims to analyze the market reaction in the Indonesia Stock Exchange to the announcement of the list of companies in the LQ45 index. The research methodology used in this study is event study., which involves calculating and analyzing the abnormal returns obtained by the newly added companies during the announcement period. The population for this study consists of companies listed in the LQ45 index, with a sample of 25 companies from 2019 to 2022. Statistical analyses utilized include One Sample T-Test to examine the differences in abnormal returns on a daily basis during the event period, and Wilcoxon Signed-rank Test to compare the differences in abnormal returns before and after the announcement. The results of the statistical analysis indicate a significant positive abnormal return on the first day following the announcement, followed by a subsequent market adjustment resulting in no further significant abnormal returns. Furthermore, there were no significant differences in abnormal returns before and after the announcement, indicating a rapid market response in adjusting prices. Keywords: Stock market reaction, event study, LQ45 index announcement, abnormal return
Optimalisasi Tata Kelolah Keuangan BUMDes Guna Mewujudkan Pemerataan Dan Pertumbuhan Ekonomi Desa Balaroa Pewunu Erwan Sastrawan Farid; Juliana Kadang; Muhammad Zeylo Auriza; Syamsul Bachri; Surayya Surayya; Suryadi Samudera
Sasambo: Jurnal Abdimas (Journal of Community Service) Vol. 5 No. 2 (2023): Mei
Publisher : Lembaga Penelitian dan Pemberdayaan Masyarakat (LITPAM)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36312/sasambo.v5i2.1192

Abstract

Bumdes (Badan Usaha Milik Desa) merupakan lembaga yang bertujuan untuk meningkatkan kesejahteraan masyarakat di desa melalui pengelolaan kegiatan ekonomi. Dalam pengelolaan keuangan Bumdes, perlu juga diperhatikan prinsip keuangan yang sehat, yaitu pengelolaan keuangan yang transparan, akuntabel, berkelanjutan, dan bertanggung jawab. Salah satu yang menjadi permasalahan BUMDes di Desa Balaroa Pewunu adalah terkait dengan tata kelolah keuangan dimana BUMDes dalam membuat laporan keuangannya masih dilakukan dengan cara tradisional yakni hanya berbasis buku kas keluar masuk, sehingga dari segi akuntabilitas pelaporan keuangan masih kurang akuntabel. Tujuan dari program Pengabdian kepada Masyarakat (PKM) ini adalah memberikan pelatihan penyusunan laporan keuangan berbasis excel. Kegiatan di laksanakan dengan dua metode yakni Transfer Pengetahuan (knowledge transfer) dan Model Community development yaitu pendekatan yang melibatkan mitra secara langsung sebagai obyek dan subyek dalam pelaksanaan PkM. Hasil pelatihan penyusunan laporan keuangan BUMDes berbasis excel pada perangkat desa dan pengelolah BUMdes Balaroa Pewunu, menunjukan semua peserta telah mampu mengoperasikan dan menyusun laporan keuangan BUMdes dari Pencatatan berupa jurnal sampai dengan dengan neraca dan laporan laba rugi. Rekomendasi berikutnya perlunya pelatihan ini dilakukan kembali namun dengan memberikan contoh tambahan berupa laporan keuangan konsolidasi, diman BUMDes pada umumnya memiliki berbagai jenis unit bisnis sehingga pelunya mengetahui penyusunan laporan keuangan konsolidasi Optimizing BUMDes Financial Management to Achieve Equity and Economic Growth in Balaroa Pewunu Village Bumdes (Badan Usaha Milik Desa) is an institution that aims to improve the welfare of the community in the village through the management of economic activities. In the financial management of Bumdes, it is also necessary to pay attention to sound financial principles, namely transparent, accountable, sustainable and responsible financial management. One of the problems of BUMDes in Balaroa Pewunu Village is related to financial management where BUMDes in making their financial reports are still carried out in a traditional way, namely only based on cash books in and out, so that in terms of financial reporting accountability is still less accountable. The purpose of this Community Service program (PKM) is to provide training in preparing excel-based financial reports. Activities are carried out with two methods, namely knowledge transfer and community development model, namely an approach that involves partners directly as objects and subjects in the implementation of PkM. The results of the training on the preparation of excel-based BUMDes financial reports on village officials and managers of BUMdes Balaroa Pewunu, showed that all participants were able to operate and compile BUMdes financial reports from recording in the form of journals to balance sheets and income statements. The next recommendation is the need for this training to be carried out again but by providing additional examples in the form of consolidated financial statements, where BUMDes generally have various types of business units so it is necessary to know the preparation of consolidated financial statements.  
The Increase of Drop Out Rate on Contraceptives Usage in Central Sulawesi (Raw Data Analysis of 2017 Indonesian Demographic and Health Survey (IDHS)) Surayya Surayya; Dyah Fitria Kartika Sari; Budiman Jaya
STRADA : Jurnal Ilmiah Kesehatan Vol. 9 No. 2 (2020): November
Publisher : Universitas STRADA Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30994/sjik.v9i2.282

Abstract

This study discusses the increase of drop out rate on contraceptives usage and its various underlying factors in the use of family planning in Central Sulawesi as one of many phenomena that occurs in the community. Logistic regression results of 2017 Indonesian Demographic and Health Survey on contraceptives usage data showed that injection had the highest drop out rate (31.9%), followed by Pills (11.9%), coitus interruptus (4%), and implant (2.4%). Some contraceptives methods that had below 2% drop out rate are periodic abstinence (1.8%), male condoms (1.3%), IUD (1%), LAM method (0.5%) and other traditional methods (0.3%). The high drop out rate of contraceptive usage will affect the continuity of the Family Planning program.
EFISIENSI PEMANFAATAN ASET: KINERJA PERUSAHAAN LOGAM DAN MINERAL DI INDONESIA Akhmad Akhmad; Yuliana Yuliana; Fitri S. Kasim; Surayya Surayya
Jurnal Ekonomi Trend Vol 14 No 1 (2026)
Publisher : Fakultas Ekonomi Universitas Alkhairaat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31970/trend.v14i1.654

Abstract

Penelitian ini bertujuan mendeskripsikan efisiensi pemanfaatan aset pada perusahaan logam dan mineral yang tercatat di Bursa Efek Indonesia melalui perkembangan penjualan netto, jumlah aktiva, dan Total Assets Turn Over (TATO) selama 2023–2025. Penelitian menggunakan pendekatan kuantitatif deskriptif dengan data sekunder pada lima emiten, yaitu PT Amman Mineral Internasional Tbk (AMMN), PT Aneka Tambang Tbk (ANTM), PT Bumi Resources Minerals Tbk (BRMS), PT Merdeka Battery Materials Tbk (MBMA), dan PT Merdeka Copper Gold Tbk (MDKA). TATO dihitung menggunakan rumus Bambang Riyanto, yaitu penjualan netto dibagi jumlah aktiva. Hasil analisis menunjukkan bahwa secara nominal penjualan netto dan jumlah aktiva cenderung meningkat pada sebagian besar perusahaan sampai 2024, tetapi arah perkembangan 2025 menjadi lebih beragam. ANTM memperlihatkan penguatan yang paling konsisten, baik pada penjualan netto, aktiva, maupun rasio TATO. BRMS juga menunjukkan perbaikan efisiensi yang kuat karena kenaikan penjualan jauh lebih cepat dibanding pertumbuhan aktiva. Sebaliknya, AMMN dan MBMA mengalami pelemahan TATO pada 2025 akibat penurunan penjualan ketika aktiva masih meningkat. MDKA mencatat penurunan paling tajam, karena penjualan turun sangat dalam dan aktiva ikut menyusut, sehingga TATO jatuh mendekati nol. Penelitian ini juga menegaskan bahwa ANTM merupakan satu-satunya perusahaan dalam sampel yang datanya disajikan dalam rupiah, sedangkan AMMN, BRMS, MBMA, dan MDKA dinyatakan dalam dolar Amerika Serikat. Oleh karena itu, perbandingan nominal antarperusahaan perlu dibaca secara hati-hati, sedangkan rasio TATO tetap relevan untuk membandingkan efisiensi karena dihitung dari satuan mata uang yang konsisten pada masing-masing perusahaan.
Co-Authors Abdul Kadir Akhmad Akhmad Budiman Jaya Dyah Fitria Kartika Sari Erwan Sastrawan Fitri S. Kasim Juliana Kadang Muhammad Zeylo Auriza Suryadi Samudera Syamsul Bachri Yuliana Yuliana