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All Journal Journal of Economics, Business, & Accountancy Ventura Jurnal Riset Akuntansi dan Keuangan Dinamisia: Jurnal Pengabdian Kepada Masyarakat Bina Ekonomi: Majalah Ilmiah Fakultas Ekonomi Universitas Katolik Parahyangan JRAP (Jurnal Riset Akuntansi dan Perpajakan) International Journal of Pertapsi
Sandra Faninda
Universitas Katolik Parahyangan
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences Other

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Integrated Report dan Keputusan Investasi Investor Individual Sandra Faninda; Amelia Setiawan
Jurnal Riset Akuntansi dan Keuangan Vol 10, No 2 (2022): Jurnal Riset Akuntansi dan Keuangan. Agustus 2022 [DOAJ dan SINTA Indexed]
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v10i2.37097

Abstract

Beberapa isu timbul dewasa kini berkaitan dengan value perusahaan dan salah satu diantaranya yang paling mendapatkan sorotan adalah apakah nilai dari suatu perusahaan cukup hanya dilihat dari angka yang tercatat di laporan keuangan. Untuk dapat mengetahui tentang suatu perusahaan, investor membutuhkan informasi yang bukan hanya sekedar kinerja keuangan terkini dari perusahaan melainkan strategi bisnis perusahaan, renacana dan akses perusahaan atas sumber daya utama dan aset yang dimiliki perusahaan. Integrated Reporting dalam hal ini menjawab kebutuhan tersebut. Penelitian ini bertujuan untuk menyempurnakan penelitian sebelumnya, untuk dapat menggali dan memahami lebih dalam terkait peran integrated reporting dalam pengambilan keputusan investor individual. Responden dalam penelitian ini adalah para praktisi di bidang investasi. Metode pengumpulan data dalam penelitian ini adalah dengan melakukan experimental study menggunakan case scenario. Dimana untuk pengolahan data dalam penelitian digunakan analisis deskriptif atas respon dan jawaban para responden berdasarkan case scenario.menggunakan bahasa Indonesia dengan mencantumkan objek, tujuan, metode, dan hasil/ simpulan penelitian. Hasil dari penelitian ini menyimpulkan bahwa integrated report yang dalam penelitian ini di adaptasi dalam bentuk figur yang menggambarkan data keuangan yang dinteraksikan atau terintegrasi dengan data non-keuangan memiliki peranan penting terhadap pengambilan keputusan investasi investor individual.
ANALISIS KINERJA PORTOFOLIO MAGIC FORMULA PADA INDEKS LQ45 DI BURSA EFEK INDONESIA Angga Sasmitapura; Michael Michael; Sandra Faninda
Bina Ekonomi Vol. 26 No. 2 (2022): Bina Ekonomi: Majalah Ilmiah Fakultas Ekonomi Universitas Katolik Parahyangan
Publisher : Center for Economic Studies Universitas Katolik Parahyangan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26593/be.v26i2.5716.121-132

Abstract

The rapid growth of active investors in Indonesia stock market raises awareness on the importance of investors’ skill needed in analyzing and choosing profitable stock. One of the method knows to analyze profitable stock in the market is Magic Formula introduce by Joel Grenblatt -part of value investing. Magic Formula is a method on choosing a profitable stock in a simple way based on combination of  both High Earnings Yield and High Return on Capital. The period use in this research is from 2016 – 2020. This research use LQ 45 stock listed in Indonesia Stock Exchange. This qualitative research used secondary data which is analyzed using backtesting simulation. The result of this research shows that Magic Formula’s Stock Portfolio build based on data consist of different number of stock: 15, 20, and 25 stock; combination of both high Earnings Yield and High Return on Capital. The Magic Formula’s Portfolio formed based on the LQ 45 stock has higher aritmathic average return compare to LQ 45 return and even the 15-stock-based portfolio beat the Indonesia Composite Index average return. However on the CAGR rate of return, the calculation show that the return of the Magic Formula Portfolio below the return of Indonesia Composite Index
Strategi Bisnis, Pemanfaatan Insentif Pajak, dan Kepatuhan Wajib Pajak Perusahaan Event Organizer Selama Masa Pandemi Covid 19 Puji Astuti Rahayu; Monica Paramita Ratna Putri; Felisia Felisia; Sandra Faninda
JRAP (Jurnal Riset Akuntansi dan Perpajakan) Vol 9 No 2 (2022)
Publisher : Magister Akuntansi Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35838/jrap.2022.009.02.22

Abstract

ABSTRACT One of the business sectors affected by the COVID-19 pandemic is event organizer. Some of the government’s support for business are incentives of PPh Article 21, PPh Article 25, PPh Article 22 for imports, preliminary VAT refunds, lower corporate income tax rates, and incentives for MSMEs. The purpose of the study was to determine business strategies to survive in the midst of a pandemic, determine the use of tax incentives, and the level of tax compliance of the event organizer in the city of Bandung. The research uses descriptive methods and the data used are questionnaires and the results of interviews. The results are event organizers have the strength of capital and human resources that can help companies execute online events and produce digital products. Tax incentives are only used by 50% of respondents, the rest do not use them due to loss of information about the latest tax regulations from the Account Representative, no tax socialization given, and not understanding of tax regulations. There is a tax burden borne by the company because it does not take advantage of tax incentives. Regarding tax payer compliance, not all event organizer companies crry out their tax obligations correctly and on time. ABSTRAK Salah satu sektor usaha yang terdampak pandemic Covid 19 adalah penyelenggaraan acara atau dikenal dengan istilah event organizer. Beberapa dukungan pemerintah terhadap bisnis yang terdampak pandemic Covid 19 adalah insentif PPh Pasal 21, PPh Pasal 25, PPh Pasal 22 impor, pengembalian pendahuluan PPN, penurunan tarif PPh Badan, dan insentif bagi UMKM. Tujuan penelitian untuk mengetahui strateg bisnis untuk tetap bertahan di tengah pandemic, mengetahui pemanfaatan insentif pajak, dan tingkat kepatuhan pajak perusahaan event organizer di Kota Bandung. Penelitian ini menggunakan metode deskriptif dan data yang digunakan berupa hasil kuesioner dan hasil wawancara pelaku usaha event organizer. Hasil penelitian bahwa perusahaan event organizer tetap dapat bertahan karena memiliki kekuatan modal dan kekuatan sumber daya manusia yang dapat membantu perusahaan mengeksekusi trend baru dalam bisnis acara daring dan menghasilkan produk digital. Insentif pajak hanya dimanfaatkan oleh 50% responden, sisanya tidak memanfaatkan karena kurangnya infomrasi mengenai peraturan pajak terbaru dari account representative, tidak ada sosialiasi pejak yang diberikan kepada asosiasi perusahaan event organizer di Kota Bandung, dan tidak memahami peraturan perpajakan. Terdapat beban pajak yang ditanggung oleh perusahaan karena tidak memanfaatkan insentif perpajakan. Mengenai kepatuhan wajib pajak, belum semua perusahaan event organizer melaksanakan kewajiban perpajakannya dengan benar dan tepat waktu.
Magic Formula: Can It Be Used to Identify 'Winning Stocks' in the Indonesian Stock Exchange? Michael, Michael; Sasmitapura, Angga; Faninda, Sandra; Fransisca, Elza; Setiawan, Amelia
International Journal of Pertapsi Vol. 2 No. 2 (2024): August 2024
Publisher : Pertapsi-Indonesia collaborated with Petra Christian University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.9744/ijp.2.2.79-87

Abstract

Magic Formula, developed by Joel Greenblatt, offers a simplified investment model that can be used by individuals without extensive financial literacy. This model uses two key metrics: return on capital and earnings yield, to identify potentially profitable stocks. This study tests the effectiveness of the Magic Formula using data from companies listed on the Indonesia Stock Exchange over the past ten years (2011-2021). The results indicate that the Magic Formula yields an average annual return of 39.81%, significantly outperforming the market return, which stands at 6.16%.
Evaluation Operational Activities and Financial Statements of The Papua Pastoral Grocery Store: Evaluasi Kegiatan Operasional dan Laporan Keuangan Kios Pastoral Papua Rahayu, Puji; Sutomo, Felisia; Faninda, Sandra; Mardiana, Mardiana; Kurnia, Tanto; Setiawan, Graciella Angelica
Dinamisia : Jurnal Pengabdian Kepada Masyarakat Vol. 9 No. 4 (2025): Dinamisia: Jurnal Pengabdian Kepada Masyarakat
Publisher : Universitas Lancang Kuning

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31849/bfv95b60

Abstract

Financial statements are structured representations that reflect business performance. The partner of this service activity, Papua Pastoral Grocery Store, faces various recording problems that are not in accordance with SAK EMKM, including recording inventory, fixed assets, debt, and profit and loss. This activity aims to increase partner capacity through training and mentoring, preparing Standar Operating Procedure, revising financial statement, compiling accurate manual books, compiling basic accounting pocketbooks. The result show an increase in partners understanding of basic financial accounting by 90%, progress in the application of record keeping in accordance with SAK EMKM, and improved operational efficiency through the application of new standard operation procedures. This program supports MSMEs in remote areas to be more financially independent.
Managing Risk in the Digital Era: A Generational Approach-Z on Personal Risk Management Amelia Setiawan; Samuel Wirawan; Hamfri Djajadikerta; Sandra Faninda
Journal of Economics, Business, and Accountancy Ventura Vol. 27 No. 2 (2024): August - November 2024
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v27i2.3909

Abstract

Risk management should be applied not only at the corporate level but also on a personal level. As technology becomes increasingly integral to daily life, implementing personal risk management in digital activities warrants examination. This study explores personal risk management within the context of online shopping. It investigates factors influencing personal risk management, including privacy concerns, perceived security threats, and internet self-efficacy. The study focuses on individuals from Generation Z, the first generation to grow up in a fully digital environment. Data were collected through online questionnaires, yielding 972 responses, of which 466 were analyzed further. The data were processed using SEM-PLS. The findings indicate that privacy concerns, perceived threats, and internet self-efficacy directly impact personal risk management, which in turn directly influences purchase intentions. This research offers valuable insights for regulators in crafting digital security regulations, for individuals in evaluating and enhancing their personal risk management strategies, for online retailers in designing robust data security measures, and for researchers as a contribution to the limited literature on this topic.
Co-Authors Amelia Setiawan Amelia Setiawan Dewanti, Monica Paramita Ratna Putri Felisia . Fransisca Elza Hamfri Djajadikerta Hamfri Djajadikerta Kurnia, Tanto Mardiana Mardiana Michael Michael Michael Michael Puji Astuti Rahayu Puji Rahayu Samuel Wirawan Sasmitapura, Angga Setiawan, Graciella Angelica Sutomo, Felisia