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Pengaruh Trading Volume Activity dan Informasi Akuntansi terhadap Harga Saham pada Perusahaan Sektor Consumer Non Cyclical Periode 2019-2023 Satria Bagus Maulana; Mariana Mariana
Jurnal Riset Akuntansi Vol. 3 No. 1 (2025): Jurnal Riset Akuntansi
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jura-itb.v3i1.2986

Abstract

This study aims to analyze the effect of trading volume activity and accounting information on stock prices. This study uses quantitative methods with a sample consisting of 23 companies in the consumer non-cyclicals sector listed on the IDX in 2019-2023. Data analysis was carried out using multiple regression techniques using SPSS software version 25. From the research conducted, the results showed that the EPS variable had an effect on stock prices, the DPS variable had an effect on stock prices, the TVA and ROCE had no effect on stock prices.
PENGARUH GOOD CORPORATE GOVERNANCE DAN NON PERFORMING FINANCE TERHADAP KINERJA KEUANGAN BANK UMUM SYARIAH DI INDONESIA. Nur Ayuni Khofifah; Mariana Mariana
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 2 No. 5 (2024): JURNAL ILMIAH EKONOMI DAN MANAJEMEN (JIEM)
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jiem.v2i5.1197

Abstract

Penelitian ini bertujuan untuk mengetahui adanya pengaruh GCG dan NPF terhadap ROA. Jenis penelitian yang digunakan ialah kuantitatif deskriptif dengan menggunakan sumber data sekunder yang didaparkan dari laporan tahunan bank umum syariah periode 2016-2020. Teknik analisis data yang digunakan dengan bantuan alat uji statistik IBM SPSS 22, yakni analisis statistik deskriptif, uji asumsi klasik, uji analisis regresi linier berganda dan uji hipotesis. Hasil uji penelitian pada indikator GCG dari dewan direksi, dewan komisaris independen, dewan pengawas syariah, dan komite audit tidak ada yang berpengaruh terhadap ROA. Namun, pada variabel NPF hasil analisis menunjukkan bahwa adanya pengaruh secara negatif terhadap ROA. Hasil analisis secara simultan GCG dan NPF berpengaruh signifikan terhadap ROA.
Peningkatan Kesehatan Mental Siswa SMK Melalui Pendekatan Linguistik dan Konseling Bahasa di SMK An Naas Binjai Rudi Purwana; Mariana Mariana; Asrul Asrul; Winda Novianti; Riani Baiduri Siregar; Heri Saputra
Inovasi Sosial : Jurnal Pengabdian Masyarakat Vol. 2 No. 1 (2025): Februari : Inovasi Sosial : Jurnal Pengabdian Masyarakat
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62951/inovasisosial.v2i1.1167

Abstract

Mental health issues among vocational high school (SMK) students are becoming increasingly concerning, affecting their academic performance and overall well-being. This study explores the role of linguistic approaches and language counseling in improving students' mental health at SMK An Naas Binjai. The research employs a qualitative method, incorporating interviews, observations, and document analysis to understand how language influences students’ emotional expression, stress management, and social interactions. Findings indicate that a structured linguistic approach, including expressive writing, guided discussions, and positive communication strategies, helps students articulate their emotions better and develop coping mechanisms. Additionally, language counseling, which integrates psychological support with effective communication techniques, enables students to express their feelings constructively, reducing anxiety and enhancing self-confidence. The study highlights the importance of integrating language-based mental health interventions into the school curriculum to create a supportive learning environment. This research suggests that teachers and counselors should be trained in linguistics-based counseling techniques to provide more effective emotional support. Schools should also incorporate structured language activities that encourage open communication and emotional resilience. The findings contribute to the growing discourse on educational psychology by emphasizing the intersection of language, counseling, and mental health in vocational education settings.
Membangun Keunggulan Ekonomi Lokal melalui Pemberdayaan Kelompok Wanita Tani di Desa Pulosari Kecamatan Jambon: Building Local Economic Excellence through Empowering Women Farmer Groups in Pulosari Village, Jambon District Khusnul Khotimah; Mariana Mariana
Assoeltan: Indonesian Journal of Community Research and Engagement Vol. 1 No. 3 (2023): Indonesian Journal of Community Research and Engagement
Publisher : Edujavare Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70610/assoeltan.v1i3.235

Abstract

Sustainable economic development in rural areas is an important aspect in efforts to improve community welfare. Women farmer groups have a strategic role in advancing the agricultural sector and driving the wheels of the local economy. This service activity aims to build local economic excellence through empowering groups of women farmers in Pulosari village, sub-district. The service method uses the ABCD (Asset-Based Community Development) approach in strengthening the economy of women farming groups in Pulosari Village. Activities carried out in this service include assistance with laundry, assistance with Amrin catering, assistance with Azriel for planting seeds and crickets, assistance with the source of blessings cooperative and food processing efforts by members. The results of the service are: Identifying the potential, abilities and assets possessed by the women farmer group in Pulosari Village by focusing on the group of women farmers who are a source of many blessings who have potential, abilities and assets that can improve the local economy. Encouraging collaboration between women farmer groups and government, private and community institutions in the development of economic businesses carried out by the district and central Jakarta food security and agriculture services. Providing increased knowledge and skills of women farmer group members in managing economic businesses through sharing, mentoring and joint efforts in the blessing source women farmer group.
The Influence of Profitability, Liquidity, and Leverage on Financial Distress of Tourism Sector Companies Amalina Nur Izzah; Mariana Mariana
Jurnal Bisnis Inovatif dan Digital Vol. 2 No. 3 (2025): Juli : Jurnal Bisnis Inovatif dan Digital
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jubid.v2i3.606

Abstract

This study aims to determine the effect of profitability, liquidity, and leverage on financial distress of tourism sector companies listed on the Indonesia Stock Exchange for the period 2018-2023. The number of companies used as samples was 32 companies with certain criteria. The sampling technique used purposive sampling, so that the total analysis units in this study were 192. Multiple linear regression analysis was used in the analysis of this research data. The results of the study indicate that profitability, liquidity, and leverage have a positive effect on financial distress. Thus, it can be concluded that the overall results of this study are that profitability, liquidity, and leverage can influence financial distress.
Comparative Analysis of Educational Policies: A Cross-Country Study on Access and Equity in Primary Education Asfahani Asfahani; Zohaib Hassan Sain; Mariana Mariana
EDUJAVARE: International Journal of Educational Research Vol. 1 No. 1 (2023): EDUJAVARE: International Journal of Educational Research
Publisher : CV. Edujavare

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70610/edujavare.v1i1.26

Abstract

Access to quality primary education is a critical component of a nation's development, with implications for social equity and economic progress. This study aims to compare educational policies and practices in primary education across multiple countries, focusing on assessing access and equity. Engaging with magazines, articles, or books to gather research data constitutes the qualitative methodology employed in this study. The data collection approach adopted in this research involves utilizing the literature review method. Technical and source triangulation were implemented to ensure the data's validity. The data analysis technique follows the model proposed by Miles and Huberman, encompassing four stages: data collection, data reduction, data display, and drawing conclusions. The findings reveal significant variations in primary education policies and practices across countries. Successful strategies include targeted financial support for marginalized communities, teacher training programs, and curriculum adaptations that address local needs and cultures. This study underscores the importance of examining and learning from the experiences of different countries to improve access to quality primary education and promote equity. The identified successful strategies can inform policymakers, educators, and stakeholders in designing and implementing more effective policies to ensure all children have equal access to quality primary education. The study ultimately contributes to a broader understanding of the global pursuit of equitable and accessible primary education.
Reaksi Pasar Modal Indonesia terhadap Peristiwa Politik Sebelum dan Setelah Pelantikan Presiden Prabowo-Gibran (Event Study pada Indeks Saham LQ45) Fitroni Nuzula Putri; Mariana Mariana
Dharma Ekonomi Vol. 32 No. 1 (2025): DHARMA EKONOMI
Publisher : sekolah Tinggi Ilmu Ekonomi Dharmaputra Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59725/de.v32i1.280

Abstract

This study aims to analyze the reaction of the Indonesian capital market to the inauguration of President Prabowo-Gibran using the event study method. The important variables in this study are abnormal returns and trading volume activity, with the population of all companies listed in the LQ45 stock index. The observation period was 14 days. The data consists of daily closing stock price, daily closing price of LQ45 IHSG, daily trading volume, and the number of shares outstanding. Hypothesis testing was conducted using the non-parametric Wilcoxon Signed Rank Test, as the data is not normally distributed. The results showed that there was no significant difference in the average abnormal return. However, a significant difference in the average trading volume activity was found between the periods before and after the presidential inauguration event.
Kajian Literatur tentang Penerapan Aplikasi GeoGebra dalam Pembelajaran Transformasi Geometri Siswa SLTA Sederajat Mariana Mariana; Putri Khairani; Rahma Aulia
Bilangan : Jurnal Ilmiah Matematika, Kebumian dan Angkasa Vol. 3 No. 3 (2025): Juni: Bilangan : Jurnal Ilmiah Matematika, Kebumian dan Angkasa
Publisher : Asosiasi Riset Ilmu Matematika dan Sains Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62383/bilangan.v3i3.613

Abstract

This study is a literature review that aims to identify and analyze the application of GeoGebra applications in learning geometric transformations at the high school level. Geometric transformation is a material that requires high spatial visualization skills, so learning media are needed that are able to present concepts in a concrete and interactive way. GeoGebra, as a dynamic mathematics application, is considered capable of facilitating student understanding through direct visualization of transformation processes such as translation, reflection, rotation, and dilation. The study was conducted by reviewing 11 relevant scientific articles, published in the last five to ten years, and meeting certain inclusion criteria. The results of the analysis show that the application of GeoGebra in learning has a positive impact, both cognitively, affectively, and technically. GeoGebra is able to improve students' understanding of concepts, learning motivation, and learning outcomes. The implementation strategy includes the development of e-modules, digital teaching materials, problem-based learning, and application usage training. Overall, GeoGebra has proven to be valid, practical, and effective in supporting more interesting and meaningful learning of geometric transformations.
Pengaruh Pengungkapan Environmental, Social, dan Governance (ESG) Terhadap Kinerja Perusahaan Energi dan Pertambangan Annisa Nur Fitria; Mariana Mariana
GEMILANG: Jurnal Manajemen dan Akuntansi Vol. 5 No. 3 (2025): Jurnal Manajemen dan Akuntansi
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/gemilang.v5i3.2189

Abstract

The rising levels of greenhouse gas emissions, environmental crises, and social conflicts in the energy and mining sectors underscore the urgency of adopting sustainability principles through environmental, social, and governance (ESG) disclosures. This study aims to examine the relationship between the intensity of ESG disclosure and corporate performance, as measured by the Return On Assets (ROA). A quantitative approach was employed using secondary data obtained from annual and sustainability reports of 37 energy and mining companies listed on the Indonesia Stock Exchange during the 2021–2023 period. The sample was selected through purposive sampling based on the completeness of ESG reporting in accordance with GRI standards. Data analysis was conducted using multiple linear regression with the assistance of SPSS version 25. The findings reveal that environmental and social disclosures are associated with corporate performance, while governance disclosure does not show a significant relationship. These results highlight the need to strengthen the substance and implementation of sustainability-oriented governance practices. This study recommends ongoing evaluation of ESG reporting practices and the adoption of more comprehensive measurement indicators to enhance overall corporate performance.
Pengaruh Market Value Added (MVA) dan Economic Value Added (EVA) terhadap Harga Saham dengan Return on Asset (ROA) sebagai Variabel Moderasi Dwike Nabilla; Mariana Mariana
Akuntansi dan Ekonomi Pajak: Perspektif Global Vol. 2 No. 3 (2025): Akuntansi dan Ekonomi Pajak: Perspektif Global (AEPPG)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/aeppg.v2i3.1424

Abstract

This study aims to determine the influence of Market Value Added (MVA) and Economic Value Added (EVA) on stock prices, with Return on Asset (ROA) as a moderation variable. In the world of investment, stock prices are an important indicator that reflects the value of a company in the eyes of investors. Therefore, this study seeks to explore how economic added value and market value can contribute to an increase in stock prices, as well as whether a company's financial performance reflected in ROA can strengthen the relationship. The research method used is a quantitative method. The sampling technique was carried out by purposive sampling of 30 banking sector companies listed on the Indonesia Stock Exchange (IDX) during the period 2019 to 2022. The sample selection criteria include companies that consistently publish financial statements and have the complete data needed in this study. Data were analyzed using SPSS software version 26 with multiple linear regression analysis techniques to test the direct influence, as well as Moderated Regression Analysis (MRA) to test the role of ROA moderation. The results of the study show that MVA has a positive and significant effect on stock prices. The same goes for EVA, which also has a positive and significant influence on stock prices. However, when ROA was tested as a moderation variable, the results showed that ROA was unable to strengthen or weaken the influence of MVA on stock prices. The same is true of the influence of EVA on stock prices, where ROA has not proven to be a significant moderator. These findings indicate that while MVA and EVA are important indicators in determining stock prices, financial performance through ROA is not always able to moderate these relationships in the context of banking companies in Indonesia.