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KAJIAN AKUNTANSI KOPERASI SIMPAN PINJAM /UNIT SIMPAN PINJAM PROVINSI JAWA TIMUR Hadijono, Sri; RATNAWATI, TRI; Trihastuti, Adiati
JEA17: Jurnal Ekonomi Akuntansi Vol 4 No 01 (2019)
Publisher : Universitas 17 Agustus 1945 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (218.384 KB) | DOI: 10.30996/jea17.v4i01.3285

Abstract

ABSTRACTSavings and Loan Cooperatives or KSP and Savings and Loans Unit or USP is a cooperative whose capital is obtained from principal savings and mandatory savings and others from cooperative members. The capital that has been collected is then lent to members and prospective cooperative members who need a loan. To each borrower, the savings and loan cooperative or KSP attracts interest on loans and administrative costs. Because the deposits and loans are from members to members, the flow of money in and the flow of money out must be really made and must be carried out with discipline, meaning that it must be recorded and recorded in an orderly manner. Healthy cooperatives are cooperatives that are managed professionally, meaning all funds and power must be optimized for smoothness and added value for the cooperative. Therefore KSP / USP management must pay attention to the needs of their employees must base the required competencies. Healthy cooperatives certainly every certain period report the performance results of management in the form of financial statements.Keywords: Healthy KSP / USP, Cash Flow Discipline and orderly accounting
ANALISIS PENGARUH VOLUME PERDAGANGAN SAHAM TERHADAP RETURN SAHAM PADA PERUSAHAAN PERAIH PENGHARGAAN ANNUAL REPORTING AWARD (ARA)TAHUN 2014 Firmansyah, Hamdan; Hadijono, Sri
JEA17: Jurnal Ekonomi Akuntansi Vol 1 No 01 (2016)
Publisher : Universitas 17 Agustus 1945 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (504.666 KB) | DOI: 10.30996/jea17.v1i01.651

Abstract

Participation in the Annual Report Award 2014 is a manifestation of Good Corporate Governance and can be a means for companies to obtain input from various sources on how well the annual report and at the same time strengthen the company's presence in the industrial communities. The purpose of this study was to determine the effect of the volume of stock trading on stock return on the award-winning Annual Report Award (ARA) companies in 2014. It also determined empirically whether there were differences in the volume of stock trading and stock returns before and after the announcement of the Annual Report Award ( ARA) in 2014. The approach and type of this research was quantitative descriptive. The population in this study were the companies that became the winner of the award Annual Report Award (ARA) year 2014. The sample was the company went public listed on the Indonesia Stock Exchange (BEI) award recipient Annual Report Award (ARA) in 2014, as many as 11 companies. Data used by the author was secondary data, where the data was taken in the form of the annual closing price of those companies. As the announcement of ARA held on October 16, 2014, the period of this study conducted over 10 days, five days before the announcement (D - 5), and 5 days after the announcement (D + 5). The results showed that the t test for variable stock trading volume on stock returns had t count of -1.229 with a significant level of 0.222 where the sig value is greater than 0.05 (0.222> 0.05), it can be concluded that there is no significant effect on the correlation between the volume of stock trading on stock returns of the companies. The average mean trading volume of shares of the companies prior to the announcement was 0.0003782 compared to 0.0003703, after the announcement. It showed a decreasing of 0.00000795. It can be concluded that there were differences in the volume of stock trading company's award-winning Annual Report Award (ARA) in 2014 before and after the date announcement. The average stock return prior to the announcement was 0.0006284 and the average stock return after the announcement was 0.0044502. It increased by 0.0038218. It was concluded that there were no differences in stock returns of ARA award-winning companies in 2014 before and after the date of announcementKeywords: Good Corporate Governance, Annual Report Award, the volume of stock trading, stock returns
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PERSEPSI MAHASISWA MELAKUKAN INVESTASI SAHAM DI BURSA EFEK INDONESIA Yuliaty, Erma; Hadijono, Sri; Mundari, Siti
JISO : Journal of Industrial and Systems Optimization Vol. 4 No. 1 (2021): Juni 2021
Publisher : Universitas Maarif Hasyim Latif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51804/jiso.v4i1.55-60

Abstract

ABSTRAKKinerja pasar modal Indonesia merupakan terbaik kedua di dunia. Namun demikian jumlah investor lokal masih kurang menggembirakan yaitu masih sekitar 0,32% dibandingkan dengan jumlah penduduk. Literasi tentang pasar modal masih menunjukkan gambaran yang memprihatinkan, padahal upaya pemerintah untuk memberikan edukasi pasar modal sudah sedemikian gencar melalui pelatihan-pelatihan yang diadakan oleh pihak bursa efek dan OJK maupun pembebanan terhadap kurikulum pada perguruan tinggi. Disamping itu kampus diharapkan bekerja sama dengan perusahaan sekuritas sehingga memungkinkan para mahasiswa belajar berinvestasi dengan dana yang sangat minim, agar mahasiswa dapat praktek secara nyata dalam upaya memotivasi para mahasiswa sebagai insan yang berpendidikan tinggi untuk menjadi investor.Penelitian menggunakan sampel mahasiswa yang telah mengikuti mata kuliah Pasar modal dan Analisis Investasi dan Manajemen Portofolio. Hasil pemrosesan data dengan menggunakan Analisis Faktor didapat hasil bahwa mahasiswa FEB Untag Surabaya yang telah menempuh mata kuliah “Pasar Modal” dan “Analisis Investasi dan Manajemen Portofolio” tidak segera mendaftar sebagai investor dikarenakan merasa “tidak mempunyai dana”, “dilarang orang tua” , dan “tidak tertarik”. Dari hasil pemrosesan lebih lanjut data terdapat gambaran bahwa mereka berpendapat bahwa berinvestasi pada surat berharga saham itu “tidak menguntungkan” dan “berivestasi di bursa efek itu rumit” dan juga “tidak mempunyai dana”. Didalam kenyataannya persepsi itu tidak benar. Untuk berinvestasi saham tidak perlu dana yang besar, padahal berinvestasi pada surat berharga saham sangat menguntungkan hal ini bisa dilihat dari perkembangan Index Harga Saham Gabungan yang terus meningkat. Dan juga berinvestasi saham tidak rumit karena bisa dilakukan dengan cara online.                                           ABSTRACT The performance of the Indonesian capital market is the second best in the world. However, the number of local investors is still less encouraging, which is still around 0.32% compared to the total population. Literacy on the capital market still shows a worrisome picture, even though the government's efforts to provide capital market education have been intense through trainings held by the stock exchange and OJK as well as the imposition of the curriculum on universities. Besides that, the campus is expected to cooperate with securities companies so as to allow students to learn to invest with very minimal funds, so that students can practice in real terms in an effort to motivate students as highly educated people to become investors. The study used a sample of students who had taken courses in Capital Markets and Investment Analysis and Portfolio Management. The results of data processing using Factor Analysis showed that FEB Untag Surabaya students who had taken the courses "Capital Market" and "Investment Analysis and Portfolio Management" did not immediately register as investors because they felt "no funds", "forbidden by parents", and "not interested". From the results of further processing of the data, there is an illustration that they think that investing in stock securities is "not profitable" and "investing in the stock exchange is complicated" and also "does not have funds". In reality that perception is not correct. To invest in stocks, you don't need large funds. even though investing in stock securities is very profitable, this can be seen from the development of the Composite Stock Price Index which continues to increase. And also investing in stocks is not complicated because it can be done online.