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All Journal Among Makarti Management Studies and Entrepreneurship Journal (MSEJ) Community Development Journal: Jurnal Pengabdian Masyarakat Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Jurnal Terapan Ilmu Ekonomi Manajemen dan Bisnis (JTIEMB) Husnayain Business Review Jurnal Pengabdian Masyarakat Inisiatif: Jurnal Ekonomi, Akuntansi Dan Manajemen Masip: Jurnal Manajemen Administrasi Bisnis dan Publik Terapan Jurnal Manuhara: Pusat Penelitian Ilmu Manajemen Dan Bisnis Journal of Innovative and Creativity Jurnal Ekonomi Bisnis dan Kewirausahaan Motivasi: Jurnal Manajemen dan Bisnis
Claudya Nurcahaya
Politeknik Negeri Sriwijaya
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Languange, Linguistic, Communication & Media Mathematics Public Health Social Sciences Other

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Perbandingan Akurasi Metode PBV, PER, dan DDM dalam Valuasi Saham Emiten Salim Group Periode 2021-2025 Wira Destiawan; Marieska Lupikawaty; Claudya Nurcahaya
Masip: Jurnal Manajemen Administrasi Bisnis dan Publik Terapan Vol. 4 No. 3 (2026): September: MASIP: Jurnal Manajemen Administrasi Bisnis dan Publik Terapan
Publisher : Politeknik Kampar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59061/masip.v4i3.1527

Abstract

This study aims to analyze the intrinsic value of stocks using the Price-to-Book Value (PBV), Price-to-Earnings Ratio (PER), and Dividend Discount Model (DDM) methods, as well as to compare the accuracy of these three methods using the Root Mean Squared Error (RMSE) for Salim Group issuers listed on the Indonesia Stock Exchange during the 2021–2025 period. This study employs a quantitative approach with a comparative descriptive analysis method. The research sample consists of six issuers, namely ICBP, INDF, SIMP, IMAS, LSIP, and ROTI. The results show that, based on the DDM method, ICBP, INDF, LSIP, and ROTI are categorized as undervalued, while SIMP and IMAS are categorized as overvalued. Furthermore, the RMSE test results indicate that the DDM method has the highest level of accuracy, with an RMSE value of 1.711, followed by PER at 4.118 and PBV at 7.885. These findings indicate that DDM produces intrinsic value estimates that are closer to the actual values than those produced by PER and PBV. Therefore, DDM is the most accurate method and can serve as a primary consideration in making investment decisions for the issuers examined.
Analisis SWOT pada Strategi Pengembangan Usaha Toko Emas Harapan Maju Saddra Farisz Hanata; Hendra Sastrawinata; Claudya Nurcahaya
Jurnal Manuhara : Pusat Penelitian Ilmu Manajemen dan Bisnis Vol. 4 No. 3 (2026): Jurnal Manuhara: Pusat Penelitian Ilmu Manajemen dan Bisnis
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/manuhara.v4i3.2634

Abstract

 Harapan Maju Gold Shop is a jewelry business specializing in gold products, supported by loyal customers and customized jewelry design services. Increasing market competition and changing consumer preferences require the company to develop effective business strategies to maintain and strengthen its market position. This study aims to formulate an appropriate business development strategy using SWOT analysis. A qualitative descriptive approach was employed, with data collected through interviews, observations, documentation, and questionnaires involving the business owner and three employees. The results show that the Internal Factor Evaluation (IFE) score of 2.80 indicates a relatively strong internal condition, while the External Factor Evaluation (EFE) score of 2.62 reflects favorable external opportunities. SWOT Cartesian analysis generated an S–W value of 1.00 and an O–T value of 0.32, positioning the business in Quadrant I, which supports an aggressive growth strategy. Recommended strategies include strengthening customized jewelry services by leveraging customer loyalty, expanding market reach through promotional activities, improving service quality, and utilizing digital marketing to enhance competitiveness. The study concludes that maximizing internal strengths and external opportunities can support sustainable business growth and strengthen the company's competitive position in the gold jewelry industry.  
The Role of Sustainability Accounting in Enhancing Stakeholder Trust and Transparency Ari Purwanti; Eko Wiji Pamungkas; Sari Kartikaningrum; Suwandi Ng; Claudya Nurcahaya
Dinasti International Journal of Economics, Finance & Accounting Vol. 6 No. 3 (2025): Dinasti International Journal of Economics, Finance & Accounting (July-August 2
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v6i3.4789

Abstract

Sustainability accounting goes beyond the traditional financial reporting framework by encompassing non-financial information that significantly affects long-term business performance and societal welfare. This study employs a Literature Review methodology to critically analyze existing research on sustainability accounting's role in enhancing stakeholder trust and transparency. The literature review on "The Role of Sustainability Accounting in Enhancing Stakeholder Trust and Transparency" reveals that sustainability accounting is a critical mechanism for promoting corporate accountability, ethical behavior, and long-term stakeholder engagement. It facilitates transparent communication of environmental, social, and governance (ESG) practices, enabling stakeholders to make informed decisions based on reliable, non-financial information.
Financial Performance Analysis of PT Bukalapak Tbk After the Initial Public Offering (IPO) Muhammad Aditya; M. Yusuf; Claudya Nurcahaya
Husnayain Business Review Vol. 6 No. 2 (2026)
Publisher : Asosiasi Dosen Peneliti Ilmu Ekonomi dan Bisnis Indonesia (ADPEBI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54099/hbr.v6i2.1959

Abstract

This research is motivated by the phenomenon of the decline in PT Bukalapak Tbk's stock price after conducting an Initial Public Offering (IPO) in 2021. This study aims to analyze the financial performance of PT Bukalapak Tbk after the Initial Public Offering (IPO) using the Economic Value Added (EVA) and Market Value Added (MVA) methods. The population in this study is the financial statements of PT Bukalapak Tbk for the period 2021-2024, while the research sample consists of data from the financial statements of PT Bukalapak Tbk for the period 2021-2024 obtained from the website www.idx.co.id. The type of data in this study is quantitative data, namely data in the form of numbers with secondary data sources. Data collection techniques were carried out through literature and documentation studies. Data analysis techniques were carried out using quantitative descriptive analysis techniques using the Economic Value Added (EVA) and Market Value Added (MVA) calculation methods. The results of the study show that the EVA value of PT Bukalapak Tbk for the period 2021-2024 is still dominated by negative numbers, which indicates that the company is still struggling to create economic added value for stakeholders. PT Bukalapak Tbk's MVA (Monetary Value) from 2021 to 2024 showed a downward trend each year, reaching negative figures. Overall, PT Bukalapak Tbk's performance has been suboptimal, particularly in terms of creating added economic value and market value.
Strategi Optimalisasi Penerimaan Retribusi Pelayanan Jasa Kepelabuhan Pasca Penyesuaian Peraturan Daerah Nomor 1 Tahun 2024 di Kabupaten Tanjung Jabung Barat Cahaya At-thahira Marlin; Marieska Lupikawaty; Claudya Nurcahaya
Jurnal Ekonomi Bisnis dan Kewirausahaan Vol. 3 No. 5 (2026): Oktober: Jurnal Ekonomi Bisnis dan Kewirausahaan (JEBER)
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/58nw1r03

Abstract

This study aims to analyze the development of retribution revenue at the Transportation Agency of West Tanjung Jabung Regency based on the types of retribution, contribution, effectiveness, and growth rate, as well as to evaluate the implications of the implementation of Regional Regulation Number 1 of 2024. This study employed a descriptive quantitative approach, focusing on Port Service Retribution during the 2022-2025 period. The data were analyzed using contribution, effectiveness, and growth rate ratios. The results show that Port Service Retribution was the largest source of revenue compared to other types of retribution, contributing 87.43% in 2025. During the 2022-2024 period, the effectiveness of Port Service Retribution was categorized as very effective, as actual revenue exceeded the predetermined targets. However, following the implementation of Regional Regulation Number 1 of 2024, the effectiveness of revenue collection decreased to 68.14% in 2025, accompanied by a negative growth rate of -22.80%. The decline was associated with changes in the objects of retribution collection, particularly the discontinuation of the collection of Retribution for Passenger or Goods Crossing Services Using Water Transportation. This condition indicates that changes in the regulation affected the composition and performance of retribution revenue at the Transportation Agency. Therefore, optimizing the remaining retribution sources and developing alternative sources of revenue are necessary to maintain the sustainability of regional revenue.
Analisis Keputusan Investasi Saham IDX30 Menggunakan Metode CAPM dan APT Periode 2023–2024 Fatmawati Fatmawati; Neneng Miskiyah; Claudya Nurcahaya
Inisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen Vol. 5 No. 4 (2026): (Oktober) Inisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/inisiatif.v5i4.7504

Abstract

This study aims to provide information regarding investment decisions in the IDX30 stock index using the Capital Asset Pricing Model (CAPM) and Arbitrage Pricing Theory (APT) During the 2023-2024 period. The background of this research is based on the need for investors to betterr undestand stock conditions in relation to market risk and macroeconomic factors, perticularly interest rates and exchange rates. The research method applied is descriptive quantitative, which interprets data academically by describing and explaining the collected innformation without drawing general conclusions. The data collection technique used is secondary data. The research population consists of 30 IDX30 listed companies, with a sample of 23 companies that consistently remained in the effective constituents during 2023-2024. Data analysis was conducted using CAPM to measure expected return based on systematic risk (beta) and APT to asses stock sensitivity to economic factors. The findings indicate changes in stock positions categorized as undervalued or overvalued from to 2023 to 2024, both under CAPM and APT. This study illustrates that stock conditions may shift according to market dynamics, suggesting that investors should be cautious in selecting stock and consider both methods as a basis for long-term investment decisions.
Co-Authors Aditya Wahyu Nugraha Africano, Fernando Andriansyah Bari Anggia Jesica Dati Ardelia Suharmanto Ari Purwanti Astika Ulfah Izzati BillY Dewantara Cahaya At-thahira Marlin Darmawati Manda Dendi Irawan Diah Anggraini Fatmawati Fatmawati Fitriani Fitriani Frianka Anindea Heidi Siddiqa Hendra Sastrawinata Imas Permatasari Indah Zakiyah Irdawati Irdawati Irwan Moridu Khalia Silvia Maisyarani M. Yusuf Marieska Lupikawaty Miskiyah, Neneng Muhammad Aditya Pamungkas, Eko Wiji Rihfenti Ernayani Rini Rini Rizka Novelia Saddra Farisz Hanata SARI KARTIKANINGRUM Septini Kumalaputri Shally Rizkiyanti SILVANA OKTANISA, SILVANA Suwandi Ng Wardiman Umar Welan Mauli Angguna Wira Destiawan Yusleli Herawati