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All Journal Jurnal Ilmiah Ekonomi Islam Kinerja: Jurnal Ekonomi dan Manajemen Profita : Komunikasi Ilmiah dan Perpajakan JURISMA: Jurnal Riset Bisnis & Manajemen JIKA: Jurnal Ilmu Keuangan dan Perbankan JOURNAL OF APPLIED MANAGERIAL ACCOUNTING DIKEMAS (Jurnal Pengabdian Kepada Masyarakat) JAIM (Jurnal Abdi Masyarakat) Jurnal Abdi Masyarakat (JAM) Reswara: Jurnal Pengabdian Kepada Masyarakat DEDIKASI PKM Jurnal Pengabdian dan Pemberdayaan Masyarakat Kepulauan Riau (JPPM KEPRI) Comsep : Jurnal Pengabdian Kepada Masyarakat Jurnal Akuntansi dan Ekonomi Bisnis Jurnal Cendekia Keuangan Jurnal Manajemen dan Penelitian Akuntansi (JUMPA) Jurnal Akuntansi dan Keuangan Islam (JAKIs) JESKaPe: Jurnal Ekonomi Syariah, Akuntansi dan Perbankan Journal of Social Science and Humanities
Prasaja, Mukti -
Politeknik Negeri Madiun
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Journal : Jurnal Cendekia Keuangan

 1 
Penilaian kinerja portofolio saham pada sektor perusahaan farmasi Wuryanti, Ratih Tri; Amir, Vaisal; Prasaja, Mukti; Kulsum, Amalia
Jurnal Cendekia Keuangan Vol 3 No 1 (2024): April
Publisher : Universitas Islam Kadiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32503/jck.v3i1.4685

Abstract

Tujuan penelitian dilakukan dengan tujuan untuk mengetahui kinerja saham dari perusahaan sektor farmasi di Bursa Efek Indonesia (BEI). Pandemi Covid-19 menyebabkan banyak perusahaan mengalami penurunan perfoma kinerjanya. Dalam pergerakan harga saham pun akan terkena dampaknya serta mempengaruhi kinerja sahamnya. Metode yang akan digunakan untuk mengetahui kinerja saham antara lain Metode Sharpe, Metode Treynor,Jensen Alpha. Sumber data yang akan digunakan dalam penelitian ini adalah data sekunder. Jenis data yang akan digunakan adalah jenis metode penelitian kuantitatif berupa angka kemudian dianalisis. Untuk populasi perusahaan sektor farmasi yang terdaftar di bursa efek indonesia dan sampel delapan perusahaan sektor farmasi pada tahun 2018 sampai tahun 2022. Teknik penelitian dengan mengumpulkan data melalui dokumentasi. Teknik analisis data dengan statistik deskriptif. Setelah data terkumpul tersebut dianalisis. Hasil penelitian menunjukkan terdapat perusahaan yang kinerja saham bisa dikatakan baik dengan menggunakan metode Sharpe, Treynor dan Jensen Alpha pada periode 2018 sampai dengan 2022. Ada dua perusahaan yang dengan menggunakan ketiga metode mengalami kinerja yang baik.
Fiscal Reconciliation of Commercial Financial Statements for Corporate Income Tax Calculation Arvianda, Vivi; Prasaja, Mukti; Wibawa, Koerniawan Dwi; Nurrohman, Aan Dwi
Jurnal Cendekia Keuangan Vol 4 No 2 (2025): October
Publisher : Universitas Islam Kadiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32503/jck.v4i2.6811

Abstract

Introduction/Main Objectives: This research aims to determine the amount of corporate income tax for PDAM Ngawi Regency in 2021 after fiscal reconciliation. Background Problems: There are several components in the financial statements, such as depreciation of fixed assets, representation fees, and meeting consumption costs that do not follow tax provisions. This creates a difference between commercial profit and fiscal profit, which impacts the calculation of taxes payable. Novelty: Using BUMD as an object provides a new perspective in implementing fiscal reconciliation in entities owned by local governments. Research Methods: This research uses descriptive quantitative research. The data sources used are secondary data. The data analysis technique uses steps to make fiscal adjustments to the profit and loss report. Calculate fiscal net income by multiplying it by the corporate income tax rate to calculate the tax payable. Compare the calculation of corporate income tax payable between commercial and fiscal. Finally, the tax owed will be calculated, the differences identified, and the contributing factors will be concluded. Findings/Results: The results of this research indicate that income and expenses must be corrected. The results of the fiscal reconciliation caused operating profit to decrease to (Rp 195.368.629) or experience a loss because there was a positive fiscal correction of Rp. 507.193.723 and a negative fiscal correction of Rp 1.121.201.671. The income tax owed by PDAM Ngawi Regency in 2021 is included in nil because it experienced a fiscal loss of Rp 195.368.629.396, which will be compensated in the following year. Conclusion: Fiscal reconciliation of commercial financial statements shows that differences in accounting treatment and tax provisions cause compensable fiscal losses, so it is important to adjust financial statements following tax regulations to maintain compliance and accuracy in calculating taxes payable. Research limitation/implications: Inconsistencies in accounting treatment may lead to errors in calculating taxes payable, potentially resulting in sanctions or fiscal losses.
Co-Authors Adam Rahmadi Amir, Vaisal Amrulloh, Amri ANANDA SETIAWAN Andriani, Nabila Andy Chandra Permana Andy Chandra Pramana Andy Chandra Pramana Anom, Latifah Ardiatus Subekti, Gemelthree Arvianda, Vivi Auraria Natcwata, Lanuda Aureyza Pandu Qinara Budi Heryanto Cahyanindyah, Permatasari Cahyaningdyah, Permatasari Duwi Riningsih Dwi Riningsih Dwi Riningsih Erna Fitri Komariyah Fahrul Ikhza Fadilla Ferdy Yunanto Ferdy Yunanto Ferdy Yunanto Yunanto Gemelthree Ardiatus Subekti Gemelthree Ardiatus Subekti Hidayatin, Dina Alafi Imam Junaedi Indarto Yuwono Kayetanus Aldy Pratama Krissantina Eferyn Krissantina eferyn Kulsum, Amalia Kurniamaylani, Widia Kurniawati, Dhea Dwi Latifah Anom Lestari, Rufaidho Dwi Mazidah, Nurul Nabila Andriani Nonni YAP Nonni Yap Novitasari, Riski Nunung Susilaningsih Nunung Susiloningsih Nurrohman, Aan Nurrohman, Aan Dwi Permatasari Cahyaningdyah Permatasari Cahyaningdyah Pratiwi, Nuris Rahayu Mekar Bisono Rahmawati, Ulfa Reza Gusti Eka Prasetya Riski Novitasari Rukmini, Meme Salim, Alfi Tranggono Agus Sifa Rani Subekti, Gemelthree Ardiatus Suhasto, RB. Iwan Noor Susiloningsih, Nunung Wahyu Eko Prasetyo Wibawa, Koerniawan Dwi Widodo, Nova Maulud Wuryanti, Ratih Tri Yopi Yudha Utama Yuliansyah, Dandy Yunanto, Ferdy