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PELATIHAN AKUNTANSI PONDOK PESANTREN BERBASIS STANDAR AKUNTANSI KEUANGAN ENTITAS TANPA AKUNTABILITAS PUBLIK (SAK ETAP) BAGI PENGELOLA KEUANGAN PONDOK PESANTREN DI KECAMATAN PEMENANG KABUPATEN LOMBOK UTARA NTB Saipul Arni Muhsyaf; Siti Atikah; Iman Waskito
Jurnal Abdimas Sangkabira Vol. 3 No. 1 (2022): Jurnal Abdimas Sangkabira, Desember 2022
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/abdimassangkabira.v3i1.325

Abstract

The Islamic boarding school foundation is a non-profit entity that is obliged to compile financial reports as a form of accountability to the stakeholders and most importantly Allah SWT. There are several steps that must be taken by the Islamic boarding school foundation in preparing financial reports. First, the highest leadership of the foundation must make a strong commitment, starting to separate personal wealth from institutional wealth. The next step, the leadership must determine and place the right individual in the right place as an employee in charge of finance. The boarding school can be accompanied by this activity team or by academics in terms of carrying out an inventory of assets and liabilities, followed by measurement and preparation of the initial financial position report.
CAPITAL MARKET REACTIONS TO THE ANNOUNCEMENT OF PPKM IMPLEMENTATION (EMPIRICAL STUDY at COMPANY in LQ45 INDEX) Andhika Yanuardan Utomo; Siti Atikah; Robith Hudaya
Journal of Finance, Economics and Business Vol. 1 No. 2 (2023): JFEB, May 2023
Publisher : Laboratorium Riset Ekonomi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59827/jfeb.v1i2.77

Abstract

This study aims to measure how the Indonesian capital market reacts to the announcement of the implementation of the 11 July 2021 Community Activity Restrictions. This research uses an event study as an approach. The population in this study was LQ45 for the period June - July 2020. The sampling technique used purposive sampling with 45 companies as the selected sample. This study uses the variable average abnormal return as a variable and trading volume activity. Wilcoxon signed rank is used as a test tool with the results of this study showing that there is no significant difference in the average abnormal return before and after the announcement of PPKM because it has test results with a value of 0.148> 0.05. In addition, this study shows that there is no significant difference in trading volume activity before and after the announcement of the PPKM. This is shown from the results of the Wilcoxon signed rank significance test which has a value of 0.743 > 0.05. The implications of research can provide information and benefits to decision makers regarding the impact of the information content of an event on stock prices. For investors it can be used as a signal in their taking action on the capital market
Testing of the January Effect on The Indonesia Stock Exchange Nadia Latifa; Siti Atikah
Asian Journal of Management, Entrepreneurship and Social Science Vol. 4 No. 01 (2024): Pebruary, Asian Journal of Management Entrepreneurship and Social Science ( AJ
Publisher : Cita Konsultindo Research Center

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Abstract

This research aims to look at the January effect phenomenon in the LQ45 stock group on the Indonesia Stock Exchange during the 2020-2022 observation period. The January effect phenomenon is an anomaly that presents the phenomenon of increasing stock prices in January. The variables used are abnormal returns and trading volume activity. The sample consisted of 30 companies in the LQ45 index group on the Indonesia Stock Exchange. The sampling method is purposive sampling. The analytical tools used in this research are the paired sample t-test and the Wilcoxon Sign Test. The results of the research analysis show that there is no significant difference between abnormal returns and trading volume activity in the first 5 days of January and the last 5 days before January in the 2020-2022 period. Overall, there is no January effect phenomenon in the LQ45 stock group on the Indonesia Stock Exchange in terms of abnormal returns and trading volume activity.
Empırıcal Evıdence On The Performance Of Technology Sector Companıes In Asean Countrıes Saipul A. Muhsyaf; Siti Atikah; Susi R. Cahyaningtyas; Rahmi S Ramadhani
Asian Journal of Management, Entrepreneurship and Social Science Vol. 4 No. 02 (2024): May, Asian Journal of Management Entrepreneurship and Social Science ( AJMESC
Publisher : Cita Konsultindo Research Center

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Abstract

Internet use is an indicator of sustainable economic development. The internet has become an important tool for people to obtain the information they need. Internet use has increased during the Covid-19 pandemic. Increased internet use should encourage increased demand for hardware and software. Indirectly, this can encourage sales growth and company performance that supports the implementation of information technology. This research examines the association between company profitability and the market performance of technology sector companies on the Stock Exchanges of 6 ASEAN member countries. Data is obtained through the stock exchanges of each country as well as through other data sources. The research year in the analysis is divided into 2 periods, 2017-2019 and 2020-2021, and is treated as an independent variable along with profitability. The dependent variable is company performance. Data were analyzed using multiple linear regression. The test results show that profitability as measured using Return on Assets (ROA) has a positive effect on company performance. Firm performance in this study is measured by abnormal return (AR). This research also analyzes AR in the period before and after the Covid-19 pandemic. The test results show that AR in the period before the Covid-19 pandemic was lower than in the period after or during the Covid-19 pandemic. This research replicates previous research regarding the influence of profitability on company performance but adds the dichotomous variable year (dyear) and the form or system of government in the country being observed (dform).