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Do Regional Election and Presidential Election Affect Stock Exchange? An Event Study in the Indonesian Stock Exchange Khanifah Khanifah; Agus Triyani; Suhita Whini Setyahuni
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol 7, No 1 (2021): Mei 2021
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jab.v7i1.4454

The 2018 simultaneous regional election in Indonesia is something new in the events of democratic politics in Indonesia. The events of the 2018 simultaneous regional election is one of the important events in 2018 that can cause a reaction of capital market to these events. This study aims to examine how the capital market reacts to the simultaneous regional elections in 2018 and presidential elections in 2019, by looking at the differences in the preceding and following periods based on 2 variables, namely abnormal return and trading volume activity. The sample in this study were 30 companies listed in the Indonesian Stock Exchange during 30 periods from February through July 2018. Research Methode This study used an event study. One paired samples T test was used as a technique analysis. The means of each variable within eleven days period was compared. The period of observation is five days before the event, five days after the event, and one day on event day. Based on the results of the parametric statistical calculations, the paired sample t-test showed that there was no difference between the level of abnormal returns before and after the 2018 simultaneous regional elections. On the other hand, there was a difference between trading volume of activity before and after the 2018 simultaneous regional elections.

An Analysis on the Impact of Cash Conversion Cycle Dimension toward Return on Assets (ROA) (Studies in Food and Beverages Company Listed in Indonesia Stock Exchange (IDX) Year Period 2010-2012) Khanifah Khanifah; Ulfi Amalia Fatkhurrohmah
Proceeding Of The International Seminar and Conference on Global Issues Vol 1, No 1 (2015): Proceeding of The International Seminar and Conference 2015
Publisher : Proceeding Of The International Seminar and Conference on Global Issues

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

This study aimed to examine the effect of dimensional analysis of the cash conversion cycle Return on Assets (ROA) (studies on food and beverages companies listed in Indonesia Stock Exchange (IDX) year period from 2010 to 2012). The independent variable in this study used the inventory conversion period, receivables collection period, and the period of suspension of debt, control variables in this study were the current ratio, laverage, and size, and the dependent variable in this study is ROA. This study used purposive sampling method in determining the number of samples used and acquired 20 companies were used as samples. This study uses regression analysis using the classical assumption pand using the software SPSS 17.00. The test results obtained with SPSS for the variable X1 (Inventory Conversion Period) that the inventory conversion period negative effect on ROA obtained t value = -6.588 with a significance level of 0.000. The test results obtained with SPSS for the variable X2 (Receivables Collection Period) that the Accounts receivable collection periods negatively affect ROA obtained t value = -9.761 with a significance level of 0.000. The test results obtained with SPSS for variable X3 (Debt Suspension Period) that the Debt deferral period has positive effect on ROA obtained t value = 3.949 with a significance level of 0.000. The test results obtained with SPSS for the variable X4 (Current Ratio) while the current ratio has a positive effect on ROA obtained t value of 2.571 with a significance level of 0.014. The test results obtained with SPSS for the variable X5 (Laverage) that the laverage negative effect on ROA obtained t value of -11.681 with a significance level of 0.000. The test results obtained with SPSS for variable X6 (Size) that the size has a positive effect on ROA obtained t value of 231.693 with a significance level of 0.000. Keywords: Conversion Period Inventory, Accounts Receivable Collection Period, Suspension Period payable, Current Ratio, Laverage, Size.

PEMBIAYAAN NATURAL CERTAINTY CONTRACT (NCC) DAN PEMBIAYAAN NATURAL UNCERTAINTY CONTRACT (NUC) PADA PROFITABILITAS BANK UMUM SYARIAH Atieq Amjadallah Alfie; Maftuchatul Khanifah
Jurnal Iqtisad Vol 5, No 2 (2018): Iqtisad
Publisher : Universitas Wahid Hasyim Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31942/iq.v5i2.2550

Abstrak Penelitian ini dilakukan dengan tujuan untuk menguji pengaruh Pembiayaan Natural Certainty Contract (NCC) dan Pembiayaan Natural Uncertainty Contract (NUC) Terhadap Profitabilitas (ROA). Sampel yang digunakan dalam penelitian ini berjumlah 24 dengan kriteria 6 Bank umum syariah yang sama, selama 4 tahun penelitian. Metode pengambilan sampel dengan menggunakan Purposive Sampling. Adapun metode analisis data yang digunakan adalah uji asumsi klasik, Analisis regresi linier berganda, dan uji t (uji parsial).Hasil dari penelitian ini menunjukan bahwa dari jenis Pembiayaan Natural Certainty Contract (NCC) yaitu variabel pembiayaan Murabahah berpengaruh positif tidak signifikan terhadap profitabilitas (ROA), Pembiayaan Ijarah berpengaruh positif tidak signifikan terhadap profitabilitas (ROA), Pembiayaan Istishna berpengaruh positif tidak signifikan terhadap profitabilitas (ROA) dan jenis Pembiayaan Natural Uncertainty Contract (NUC) yaitu Pembiayaan Mudharabah tidak berpengaruh positif dan tidak signifikan terhadap profitabilitas (ROA), sedangkan pembiayaan Musyarakah berpengaruh positif tidak signifikan terhadap profitabilitas (ROA). Kata Kunci : Profitabilitas (ROA), Murabahah, Ijarah, Istishna, Mudharabah, dan Musyarakah. Abstract This research was conducted with the aim to examine the effect of Financing of Natural Certainty Contracts (NCC) and Financing of Natural Uncertainty Contracts (NUC) on Profitability (ROA). The sample used in this study amounted to 24 with criteria 6 of the same sharia commercial bank, for 4 years of research. Sampling method using Purposive Sampling. The data analysis method used is the classic assumption test, multiple linear regression analysis, and t test (partial test).The results of this study show that from the type of Natural Certainty Contract (NCC) financing, namely Murabahah financing variable, it has a significant positive effect on profitability (ROA), Ijarah Financing has no significant positive effect on profitability (ROA), Istishna Financing has no significant positive effect on profitability ( ROA) and type of Financing Natural Uncertainty Contract (NUC), namely Mudharabah Financing does not have a positive and not significant effect on profitability (ROA), while Musyarakah financing has a positive and not significant effect on profitability (ROA). Keywords: Profitability (ROA), Murabahah, Ijarah, Istishna, Mudharabah, and Musyarakah.

ANALISIS PENGARUH INFLASI TERHADAP VOLUME TABUNGAN DAN DEPOSITO MUDHARABAH DI BANK BRI SYARIAH Hanifah Hanifah; Khanifah Khanifah
AKSES: Jurnal Ekonomi dan Bisnis Vol 12, No 23 (2017): AKSES: JURNAL EKONOMI DAN BISNIS
Publisher : Universitas Wahid Hasyim

AbstractThe purpose of this study is to analyze and prove the influence of inflation to the decreasing and increasing volume of savings and deposits of mudharaba. The data used in this research is quarterly data from January 2010 to June 2015. This study uses linear regression analysis by SPSS 22 program and Microsoft Excel in 2007 as tools. These results indicate that: First decline in inflation did not significantly influence the mudharabah savings volume of BRI Syariah, meaning a decrease in inflation gave positive effect on the volume of mudharabah savings. Both Inflation significant effected on the mudharabah deposits volume of BRI Syariah, meaning the increase in inflation was not negatively affected the volume of deposits mudharaba. The third decline in inflation did not significantly influence the mudharabah savings volume of BRI Syariah, meaning a decrease in inflation was not a positively influence the mudharabah savings volume of BRI Syariah, and the fourth Inflation significant effected on the volume of deposits mudharabah BRI Syariah, meaning the increase in inflation was not negatively affect the deposits mudharabah volume of BRI Syariah. Keywords: Inflation, Volume Mudharabah Savings and Deposit Mudharabah Volume AbstrakTujuan penelitian ini adalah untuk menganalisis dan membuktikan pengaruh penurunan dan kenaikan inflasi terhadap volume tabungan dan deposito mudharabah, data yang digunakan dalam penelitian ini adalah data triwulan dari periode Januari 2010 sampai Juni 2015. Penelitian ini menggunakan analisis regresi linier dengan menggunakan progam SPSS versi 22 dan Microsoft Exel 2007. Hasil penelitian ini menunjukan bahwa : Pertama Penurunan Inflasi tidak berpengaruh signifikan terhadap volume tabungan mudharabah bank BRI Syariah, berarti penurunan inflasi tidak berpengaruh positif terhadap volume tabungan mudharabah. Kedua keniakan Inflasi berpengaruh signifikan terhadap volume tabungan mudharabah bank BRI Syariah, berarti kenaikan Inflasi berpengaruh negatif terhadap volume deposito mudharabah. Ketiga Penurunan Inflasi berpengaruh signifikan terhadap volume deposito mudharabah bank BRI Syariah, berarti penurunan inflasi berpengaruh positif terhadap volume tabungan mudharabah., dan yang keempat Inflasi berpengaruh signifikan terhadap volume deposito mudharabah bank BRI Syariah, berarti kenaikan Inflasi berpengaruh negatif terhadap volume deposito mudharabah.Kata Kunci: Inflasi, Volume Tabungan Mudharabah, dan Volume Deposito Mudharabah

PENGARUH ATTITUDE TOWARD BEHAVIOR, SUBJECTIVE NORM, PERCEIVED BEHAVIORAL CONTROL PADA INTENTION WHISTLEBLOWING Khanifah Khanifah; Muhammad Choirul Anam; Ernawati Budi Astuti
AKSES: Jurnal Ekonomi dan Bisnis Vol 12, No 24 (2017): AKSES: JURNAL EKONOMI DAN BISNIS
Publisher : Universitas Wahid Hasyim

Abstract This study aims to examine and analyze the influence of attitude toward behavior, subjective norm, perceived behavioral control on whistleblowing intention. Collecting data in this study through questionnaires and conducted on 39 respondents who were auditors working at the Regional III Financial Services Authority (OJK) office in Central Java and Yogyakarta Special Region. Data analysis techniques in this study were processed using SPSS version 21. The results of this study indicate that attitude toward behavior has a positive effect on whistleblowing intention, subjective norm has a positive effect on whistleblowing intention, and perceived behavioral control has a positive effect on whistleblowing intention.Keyword: attitude toward behavior, subjective norm, perceived behavioral control, intention whistleblowing.AbstrakPenelitian ini bertujuan untuk menguji dan mengalisis pengaruh attitude toward behavior, subjective norm, perceived behavioral control pada intention whistleblowing. Pengumpulan data dalam penelitian ini melalui penyebaran kuesioner dan dilakukan pada 39 responden yang merupakan auditor yang bekerja di kantor Regional III Otoritas Jasa Keuangan (OJK) Jawa Tengah dan Daerah Istimewa Yogyakarta. Teknik analisis data dalam penelitian ini diolah dengan menggunakan program SPSS versi 21. Hasil penelitian ini menunjukan bahwa attitude toward behavior berpengaruh positif pada intention whistleblowing, subjective norm berpengaruh positif pada intention whistleblowing, dan perceived behavioral control berpengaruh positif pada intention whistleblowing.Kata Kunci: attitude toward behavior, subjective norm, perceived behavioral control, intention whistleblowing.

ANALISIS PENGARUH DIMENSI CASH CONVERSION CYCLE TERHADAP RETURN ON ASSET (Studi Pada Perusahaan Food and Beverages Yang Tercatat Di Bursa Efek Indonesia Periode Tahun 2010 - 2012) Ulfi Amalia; Khanifah khanifah
AKSES: Jurnal Ekonomi dan Bisnis Vol 10, No 19 (2015)
Publisher : Universitas Wahid Hasyim

This study aimed to examine the effect of dimensional analysis of the cash conversioncycle Return on Assets (ROA) (studies on food and beverages companies listed in IndonesiaStock Exchange (IDX) year period from 2010 to 2012). The independent variable in this studyused the inventory conversion period, receivables collection period, and the period ofsuspension of debt, control variables in this study were the current ratio, laverage, and size,and the dependent variable in this study is ROA. This study used purposive sampling methodin determining the number of samples used and acquired 20 companies were used as samples.This study uses regression analysis using the classical assumption pand using the softwareSPSS 17.00. The test results obtained with SPSS for the variable X1 (Inventory ConversionPeriod) that the inventory conversion period negative effect on ROA obtained t value = -6.588with a significance level of 0.000. The test results obtained with SPSS for the variable X2(Receivables Collection Period) that the Accounts receivable collection periods negativelyaffect ROA obtained t value = -9.761 with a significance level of 0.000. The test resultsobtained with SPSS for variable X3 (Debt Suspension Period) that the Debt deferral periodhas positive effect on ROA obtained t value = 3.949 with a significance level of 0.000. The testresults obtained with SPSS for the variable X4 (Current Ratio) while the current ratio has apositive effect on ROA obtained t value of 2.571 with a significance level of 0.014. The testresults obtained with SPSS for the variable X5 (Laverage) that the laverage negative effect onROA obtained t value of -11.681 with a significance level of 0.000. The test results obtainedwith SPSS for variable X6 (Size) that the size has a positive effect on ROA obtained t value of231.693 with a significance level of 0.000.Keywords : Conversion Period Inventory, Accounts Receivable Collection Period,Suspension Period payable, Current Ratio, Laverage, Size.

Analisis Faktor-Faktor Yang Mempengaruhi Luas Pengungkapan Sukarela Laporan Keuangan Tahunan M. Khoirul Mubarok; Khanifah khanifah; Atieq Amjadallah Alfi
AKSES: Jurnal Ekonomi dan Bisnis Vol 10, No 19 (2015)
Publisher : Universitas Wahid Hasyim

This study aims to analyze the factors of voluntary disclosure of annual financial statementsin manufacturing companies listed on the stock exchange Indonesia period 2010-2013.Factors affecting voluntary disclosure are represented by six independent variables andvoluntary disclosure being the dependent variable. Data from this study were obtained fromannual reports of manufacturing firms taken from Indonesia Stock Exchange and IndonesiaCapital Market Directory. The population of this study are manufacturing companies listedon the Indonesia Stock Exchange during 2010-2013 as many as 152 companies that issuedannual reports in a row. Determination of sample using purposive sampling method. The typeof data used is secondary data with media in the form of financial statements ofmanufacturing companies. Data analysis tool used is multiple regression analysis (multipleregression). The result of this research shows that profitability ratio, leverage ratio andrentability ratio do not positively influence, while size with significance value 0.050, publicshare ownership with significance value 0.008 and managerial share ownership withsignificance value 0.013 have positive and significant influence to the completeness of thevoluntary disclosure in the company's annual report.Keywords: profitability, leverage, rentability, size, public share ownership, managerialshare ownership.

Manajemen Keuangan Desa untuk Efektifitas Pembangunan Desa Khanifah Khanifah; Ratih Pratiwi; Lutfatul Kholafah
Jurnal Abdidas Vol. 3 No. 6 (2022): December Pages 944 - 1124
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/abdidas.v3i6.632

Pembangunan Desa bertujuan untuk meningkatkan kesejahteraan masyarakat desa. Namun masih terdapat banyak kelemahan dalam pelaksanaan bantuan Alokasi Dana Desa di Desa Margohayu yaitu kemampuan sumber daya manusia berupa tingkat pendidikan perangkat desa sehingga masih ada perangkat desa yang belum bisa memahami program-program yang dicanangkan oleh pemerintah desa. Keterbatasan lainya yaitu tidak memiliki banyak pendapatan asli desa. Sehingga tujuan kajian laporan ini adalah untuk mengetahui efektivitas pengelolaan dana desa di Desa Margohayu Kecamatan Karangawen Kabupaten Demak. Metode yang digunakan yaitu melakukan inventarisasi permasalah, menyerap aspirasi masyarakat, serta memetakan potensi dan permasalahan. Teknik pengumpulan data dilakukan dengan metode observasi, wawancara mendalam, dan dokumentasi. Hasil penelitian menunjukan tingkat efektivitas dana di Desa Mergohayu tahun 2017 sampai 2019 adalah 100% atau sangat efektif. Simpulan yang dapat yaitu Pengelolaan dana desa di Marggohayu Kecamatan Karangawen Kabupaten Demak ini sudah sesuai dengan peraturan Menteri Dalam Negeri Nomor 113 Tahun 2014. Manajemen keuangan di desa margohayu sudah sesuai dengan fungsi-fungsi manajemen keuangan Planning (perencanaan), Budgeting (aggaran), Controlling (pengendalian keuangan), Auditing (pemeriksaan keuangan) dan Reporting (pelaporan). Dana desa yang di gunakan dalam di desa Margohayu meliputi ; bidang pendidikan dan Kesehatan, pengembangan ekonomi lokal peningkatan kapasitas SDM dengan mengadakan pelatihan dan pemfasilitasan peralatan pertanian agar hasil yang di panen meningkat sehingga dapat memajukan perekonomiannya.

Do Regional Election and Presidential Election Affect Stock Exchange? An Event Study in the Indonesian Stock Exchange Khanifah Khanifah; Agus Triyani; Suhita Whini Setyahuni
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol. 7 No. 1 (2021): Mei 2021
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jab.v7i1.4454

The 2018 simultaneous regional election in Indonesia is something new in the events of democratic politics in Indonesia. The events of the 2018 simultaneous regional election is one of the important events in 2018 that can cause a reaction of capital market to these events. This study aims to examine how the capital market reacts to the simultaneous regional elections in 2018 and presidential elections in 2019, by looking at the differences in the preceding and following periods based on 2 variables, namely abnormal return and trading volume activity. The sample in this study were 30 companies listed in the Indonesian Stock Exchange during 30 periods from February through July 2018. Research Methode This study used an event study. One paired samples T test was used as a technique analysis. The means of each variable within eleven days period was compared. The period of observation is five days before the event, five days after the event, and one day on event day. Based on the results of the parametric statistical calculations, the paired sample t-test showed that there was no difference between the level of abnormal returns before and after the 2018 simultaneous regional elections. On the other hand, there was a difference between trading volume of activity before and after the 2018 simultaneous regional elections.

PENGARUH MOTIVASI, GENDER, SELF EFFICACY, DAN PERTIMBANGAN PASAR KERJA TERHADAP MINAT BERKARIER MENJADI AKUNTAN PUBLIK, KONSULTAN PAJAK DAN BANKIR Fashihanin Kaulika Ulma; Khanifah Khanifah; Sri Retnoningsih
Jurnal Akuntansi Vol 17 No 1 (2023): Jurnal Akuntansi
Publisher : Universitas Katolik Indonesia Atma Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25170/jak.v17i1.3868

This study aims to determine whether Motivation, Gender, Self-Efficacy, and Labor Market Considerations partially and simultaneously affect the career interests of accounting students at Wahid Hasyim University Semarang as public accountants, tax consultants and bankers. This study uses quantitative data with a sample of 100 students as respondents. Sampling using purposive sampling technique. The type of data used is primary data. Data analysis using Statistical Package Social Science (SPSS) version 16. The results of this study parcial that Motivation has a positive and significant effect on career interest as a public accountant, tax consultant and banker. In addition, Gender has a positive and significant effect on interest in a career as a public accountant, tax consultant and banker. Self-efficacy has a positive and significant effect on. career. interest as a public accountant, tax consultant and banker. .Labor Market considerations have a positive and significant impact on career interest in becoming a public accountant, consultant and banker. The results .of the research simultaneously and together also show that Motivation, Gender, Self-eEficacy and Labor Market .Considerations have a positive and significant effect on .career interest as a public accountant, tax consultant and banker.

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