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All Journal Jurnal Riset Akuntansi dan Bisnis Owner : Riset dan Jurnal Akuntansi EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) Journal of Community Service and Empowerment Jurnal AKMAMI (Akuntansi Manajemen Ekonomi) Jurnal Pengabdian Masyarakat Akademisi
Ari Irawan
Universitas IBBI
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Reaksi Pasar Modal Dalam Menilai Stock Split Perusahaan Di Bursa Efek Indonesia irawan irawan; Ari Irawan
Jurnal AKMAMI (Akuntansi Manajemen Ekonomi) Vol. 3 No. 2 (2022): April 2022
Publisher : CERED Indonesia Institute

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

Abstract

The purpose of this study is to prove the absence of market reaction as a result of stock splits. The population used for this study is a company that conducts a stock split policy registered with the IDX in the period 2019-2020 as many as 15 companies. Data analysis techniques using comparative study with pired sample t-test analysis. The results of the study proved that there was no significant difference in closing prices before and after the publication of stock split. The results of subsequent research proved there was a significant difference in Trading Volume Activity before and after the stock split. The implications of the results of this study show that companies that do stock splits can cause market reactions to increasing trading volume activity in the capital market as a signal that the stock split event is a policy that is awaited by the market so that the reaction is quite large for investors. This result is in accordance with the trading range theory which states that stock split events will cause increased trading volume or increased liquidity due to prices that are more attractive to investors.
Analisis Determinan Yang Mempengaruhi Pengalokasian Belanja Modal Pada Kabupaten di Sumatera Utara Ari Irawan; Debbi Chyntia Ovami; Nanda Fitrah Gemilang Hasibuan
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 4 No 1 (2022): August 2022
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v4i1.1791

Abstract

This study aims to determine the effect of regional original income, balancing funds, on the allocation of capital expenditures in districts/cities of North Sumatra province. This research method uses descriptive and quantitative data. The sample of this research is Regency/City APBD data in North Sumatra in 2018-2020. The results of the study indicate that the independent variables of Regional Original Revenue, Balancing Fund, Remaining Budget Financing simultaneously (together) affect the allocation of Capital Expenditures. Regency in North Sumatra Province. While the results of the coefficient of determination (R2) indicate that the analytical model used in this study is able to explain that all independent variables are Regional Original Income, Balancing Funds, Remaining Budget Financing (SilPA) on Capital Expenditure Allocation of Districts/Cities of North Sumatra Province, which is equal to 54%, and the remaining 46% is influenced by other factors outside of the regression model.
Net Profit Margin, Pertumbuhan Perusahaan dan Volatilitas Harga Saham Pada Perusahaan di Indonesia Debbi Chyntia Ovami; Galih Supraja; Ari Irawan; Rustam Efendi
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 4 No 2 (2022): November 2022
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v4i2.2508

Abstract

This study aims to examine and analyze the factors that influence stock price volatility in sub-construction and building companies listed on the Indonesia Stock Exchange in 2015-2020. Determination of the sample using the purposive sampling method, the sample obtained was 9 sub-construction and building companies in the 2015-2020 period in order to obtain 54 observational data. The data used are secondary data and the analysis technique used is multiple linear regression method by conducting a series of assumption tests to ensure the feasibility of the data. The data processing used in this study uses panel data regression with the help of Eviews 10 software. The results of this study find that Net Profit Margin (NPM) partially has a positive and significant effect on stock price volatility and Growth has a negative and insignificant effect on stock price volatility. Meanwhile, based on the results of the simultaneous test (F test) that all independent variables jointly significantly affect the dependent variable.
Panel Regression Analysis: Prediksi Ukuran Perusahaan, Modal Kerja, dan Struktur Modal terhadap Return On Assets pada Perusahaan Food and Beverages di Bursa Efek Indonesia Irawan Irawan; Ari Irawan
Jurnal Riset AKuntansi dan Bisnis Vol 22, No 2 (2022): SEPTEMBER
Publisher : Jurnal Riset Akuntansi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/12476

Abstract

. This research approach uses associative quantitative research. The population in this study were 56 companies with a sample of 33 companies that met the sample criteria. Data analysis using Panel Regression was processed with the Eviews 9 application. The test results conclude that the variable firm size and debt to equity ratio partially have a significant effect on return on assets, while working capital turnover partially has no significant effect on return on assets. Simultaneously, company size, working capital turnover, and debt to equity ratio also have a significant effect on the return on assets of manufacturing companies in the consumer goods sector. The contribution given by the variable company size, working capital turnover, and debt to equity ratio to return on assets is 87.07%, while the level of closeness of the variable company size, working capital turnover, and debt to equity ratio to return on assets is very close or very strong.
Pembukuan Usaha Mewujudkan UMKM Naik Kelas (Kolaborasi UMKM Indonesia dan Malaysia) Irawan Irawan; Ari Irawan
Jurnal Pengabdian Masyarakat Akademisi Vol. 1 No. 3 (2022)
Publisher : Jurnal Pengabdian Masyarakat Akademisi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54099/jpma.v1i3.179

Abstract

The main problem of SMEs that is seen today is the low access to capital which results in a very wide gap between small, medium, and large businesses. This phenomenon is related to the lack of understanding of the bookkeeping of business financial statements that are not neatly and completely organized, which is an obstacle in realizing SMEs to upgrade. This can weaken competitiveness and adaptation in the face of the era of digitalization and globalization of trade. The importance of this service is carried out in order to realize the foundation of SMEs to upgrade on the pillars of SME financial bookkeeping which is considered very important in ordering the administration and financial transactions of the business so that it can become an even better access to SME capital. The service method is carried out by means of lectures and discussions related to MSME bookkeeping through virtual meeting media (Zoom meeting). The results of this service can open the insights and knowledge of participants in arranging the bookkeeping of their business financial statements. The first knowledge that can be formed begins with recording business transactions formatted into accounting journals and posting financial accounts. The second knowledge is the increasing understanding of participants in preparing business financial statements that are in accordance with the standards (SAK-EMKM). Finally, participants' knowledge in assessing prospects and performance of business results can be the basis for decision making. The action plan of this activity can certainly be a stimulus for business actors in realizing SMEs to upgrade
Training to improve skill in managing and reporting regular BOS Fund in SMA/SMK I. Irawan; Iskandar Muda; Ari Irawan
Journal of Community Service and Empowerment Vol. 4 No. 1 (2023): April
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jcse.v4i1.23847

Abstract

Problems related to the management of BOS funds are that they are still not optimal in implementing procedures and reporting of BOS funds. Conditions like this often trigger errors in data input and financial reporting of BOS funds that are not in accordance with Permendikbud No 6 of 2021. The purpose of this service is to increase the accountability of BOS funds reporting at Senior High and Vocational. The object of this service is the Education Authorities of Lubuk Pakam Sumatera Utara. The approach to implementing this community service is to carry out financial observations and training conducted by the community service team. The results of this community service activity show that the understanding of BOS chamberlain at Senior High and Vocational has been implemented in managing BOS funds. Procedures and reporting of BOS funds must comply with the principle of Accountability which is the principle of public accountability. This means that the budgeting process starting from planning preparation and implementation must be truly reportable and accountable. The implementation of the BOS funds at SMK program has followed the guidelines prepared by the Government in the 2022 BOS at Senior High and Vocational Technical Guidelines by prioritizing the concept of School Based Management (SBM), namely the principles of self-management and participatory, transparent, accountable, democratic, effective and efficient, orderly administration and reporting, and mutual trust. In the SBM concept, schools are required to independently explore, allocate, demand priorities, control and be accountable for empowering resources, both to the community and the government.
Pengaruh Work-Life Balance Dan Time Pressure Terhadap Kinerja Auditor Anggono; Sauh Hwee Teng; Siti Aisyah Nasution; Ari Irawan; Tarwiyah Tarwiyah
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 4 (2024): Artikel Research Oktober 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i4.2470

Abstract

The problem to be investigated in this research is the declining trend in auditor performance at the HGZ Public Accounting Firm. This research aims to analyze the effect of work-life balance and time pressure on auditor performance at the HGZ Public Accounting Firm. The type of research conducted by researchers is ex post facto. HGZ Public Accounting Firm has 60 auditors in total, and the research sample in this study amounted to 51 auditors who were taken by simple random sampling through a lottery drawing. The data collection technique used to obtain data in this research was used in a questionnaire. The data analysis technique used in this research is multiple linear regression, which consists of outer model analysis for instrument validity and reliability and inner model analysis for testing research hypotheses. The results showed that work-life balance had a positive and significant effect on auditor performance, and time pressure had a positive and significant impact on auditor performance. This study concludes that applying work-life balance and high time pressure will improve auditor performance at the HGZ Public Accounting Firm. The research implication that can be given is that the HGZ Public Accounting firm continues to maintain the time pressure policy because this policy is good and updates the work-life balance policy so that auditor performance increases. Two suggestions can be given to future researchers: use comparative causal research in examining auditor performance and look for homogeneous respondents so that the research results can be widely generalized.
Co-Authors Anggono Anggono Galih Supraja Iskandar Muda Nanda Fitrah Gemilang Hasibuan Ovami, Debbi Chyntia Rustam Efendi SATRIYAS ILYAS Siti Aisyah Nasution Tarwiyah Tarwiyah Teng Sauh Hwee