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Ichwan Marisan
Universitas Islam Nahdlatul Ulama Jepara
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Pengaruh Hari Perdagangan Terhadap Return Saham Pada Bursa Efek Indonesia Jefry Ardhian; Ichwan Marisan
Jurnal Rekognisi Akuntansi Vol. 1 No. 2 (2017)
Publisher : Accounting Study Program, Faculty of Economics and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (265.139 KB) | DOI: 10.34001/jra.v1i2.167

Abstract

This study aims to examine the effect of trading days on stock returns on the LQ45 stock index listed on the Indonesia Stock Exchange and to examine the effect of trading days on abnormal stock returns on the LQ45 stock index listed on the Indonesia Stock Exchange. Trading days in this study include Monday, Tuesday, Wednesday, Thursday, and Friday. The population in this study is LQ45 shares listed on the Indonesia Stock Exchange. Samples were taken by purposive sampling method. The sample consisted of 243 days from 29 company stocks included in LQ45 during the research year February 2015 to January 2016. Testing the effect of trading days on stock returns was carried out by testing the regression coefficient of the trading day variable (Monday, Tuesday, Wednesday, Thursday, Friday) in regression model which is treated as a dummy variable by using multiple linear regression. The results of data analysis show that trading day has a significant effect partially on stock returns but does not have a significant effect on LQ45 stock returns simultaneously. Trading days have a significant partial effect on abnormal returns only on Tuesdays and Wednesdays but have a significant effect jointly on the LQ45 stock index for the research year 2015 to 2016
Analisis Faktor-Faktor Yang Mempengaruhi Implementasi Standar Akuntansi Keuangan Entitas Tanpa Akuntabilitas Publik (Sak Etap) Pada Usaha Mikro Kecil Dan Menengah (Studi Kasus Pengrajin Mebel di Desa Rau Kecamatan Kedung Kabupaten Jepara) Nevi Selfiana Safitri; Ichwan Marisan
Jurnal Rekognisi Akuntansi Vol. 5 No. 2 (2021)
Publisher : Accounting Study Program, Faculty of Economics and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (806.553 KB) | DOI: 10.34001/jra.v5i2.184

Abstract

Micro, small and medium enterprises are an economic activity that is established and managed by a part or group of people who are small in nature but greatly affect the national economy. The purpose of this study was to determine the effect of the owner's education level, information and socialization of SAK ETAP, business size and age of business on the implementation of SAK ETAP on MSME furniture craftsmen in Rau village. This study uses a quantitative approach using primary data. The population in this study were MSME furniture craftsmen in Rau village, which amounted to 55 MSMEs. In this study, there are four variables, namely the owner's education level, information and socialization of SAK ETAP, business size and age of business as independent variables and implementation of SAK ETAP as the dependent variable. The results of this study indicate that the owner's education level, information and socialization of SAK ETAP variables and business size have a positive effect on the implementation of SAK ETAP. While the variable age of business has no effect on the implementation of SAK ETAP.
Pengaruh Penggunaan Alokasi Dana Desa (ADD), Akuntabilitas dan Transparansi Pengelolaan Keuangan Desa Terhadap Kesejahteraan Masyarakat (Studi Pada Desa Jambu Kecamatan Mlonggo Kabupaten Jepara) Afista Nur Khasanah; Ichwan Marisan
Jurnal Rekognisi Akuntansi Vol. 6 No. 1 (2022)
Publisher : Accounting Study Program, Faculty of Economics and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (784.391 KB) | DOI: 10.34001/jra.v6i1.189

Abstract

This study aims to determine the effect of using village fund allocation, accountability and transparency of village financial management on the welfare of the community in Jambu Village, Mlonggo District, Jepara Regency. This research is a quantitative research. The sample used to conduct this study was obtained using a purposive sampling method based on predetermined criteria, namely the people of Jambu Village, Mlonggo District, Jepara Regency who have a productive age between 20-60 years, last high school education, and have a permanent job. The number of samples used as many as 100 respondents . The method of analysis in this study is using multiple linear regression analysis. The results showed that the variable of using village fund allocation had a negative effect on the welfare of the Jambu Village community with a significant value of 0.804, the accountability variable had a significant positive effect on the welfare of the Jambu Village community with a significant value of 0.000, the village transparency variable had a negative effect on the welfare of the Jambu Village community with a negative value of significant at 0, 225, the use of village fund allocation, accountability, transparency has a significant positive effect on the welfare of the Jambu Village community with a significant value of 0.000.
Co-Authors Afista Nur Khasanah Jefry Ardhian Nevi Selfiana Safitri