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All Journal Signifikan : Jurnal Ilmu Ekonomi JURNAL KEBANGSAAN Asia-Pacific Management and Business Application Jurnal Organisasi Dan Manajemen Jurnal Ilmiah Edunomika (JIE) Al-Kharaj: Journal of Islamic Economic and Business Community Development Journal: Jurnal Pengabdian Masyarakat International Journal of Educational Review, Law And Social Sciences (IJERLAS) International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Visioner & Strategis Management Research and Behavior Journal Zona Manajerial: Program Studi Manajemen (S1) Universitas Batam International Conference on Health Science, Green Economics, Educational Review and Technology (IHERT) SABAJAYA Jurnal Pengabdian Kepada Masyarakat Jurnal Intelek Dan Cendikiawan Nusantara Jurnal Intelek Insan Cendikia Jurnal Solusi Masyarakat Dikara Journal of Accounting Research, Utility Finance and Digital Assets (JARUDA)
Akhyar, Chairil
Faculty Of Economics And Business, Universitas Malikussaleh
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Physics Public Health Social Sciences Other

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THE EFFECT OF INFLATION, EXCHANGE EXCHANGE, INTEREST RATE ON STOCK PRICE IN THE TRANSPORTATION SUB-SECTOR, 2018-2020 Siska Tri Amanda; Chairil Akhyar; Rico Nur Ilham; Adnan
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 1 No. 4 (2023): April
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/jaruda.v1i4.54

Abstract

This study aims to examine the effect of inflation, exchange rates, interest rates on stock prices in the transportation sub-sector in 2018-2020. For the purposes of data analysis, quantitative methods were used. The data used is secondary data obtained from the website id.investing.com and data published by Bank Indonesia. The sample in this study were 11 transportation companies listed on the IDX for the 2018-2020 period. The sampling technique used purposive sampling. The data analysis method in this study is the panel data regression analysis method. The results of the study prove that partially, the inflation variable (X1) has a positive and significant effect on stock prices (Y), exchange rates (X2) has no significant negative effect on stock prices (Y), interest rates (X3), no significant positive effect on stock prices. Furthermore, the simultaneous test results prove that Ftable of 4.46 is much smaller than Fcount, namely 11.73007. So it can be concluded that simultaneously the independent variables namely Inflation, Exchange Rates, Interest rates have a positive and significant effect on the dependent variable, namely the stock price of registered transportation companies on the IDX in 2018-2020.
THE INFLUENCE OF LOCAL OWN-SOURCE REVENUE (PAD) ON THE FINANCIAL INDEPENDENCE OF REGENCIES/CITIES THROUGHOUT SUMATRA ISLAND Sri Rizky; Chairil Akhyar; Ristati; Husaini
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 1 No. 4 (2023): April
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/jaruda.v1i4.55

Abstract

This study examines the influence of Local Own-source Revenue (PAD) and gross regional domestic product on regional financial independence in regencies/cities on Sumatra Island in 2020. This study uses secondary data in the form of budget realization reports published at the Directorate General of Fiscal Balance. The sample in this study consists of 154 regencies/cities throughout Sumatra Island. The data analysis method used is multiple linear regression using Eviews 12. The results partially indicate that Local Own-source Revenue (PAD) and gross regional domestic product have a positive and significant effect on regional financial independence in districts/cities on the island of Sumatra year 2020.
DETERMINATION OF GENUINE OWN INCOME, PROFIT-SHARING FUNDS, GENERAL ALLOCATION FUNDS, SPECIAL ALLOCATION FUNDS AND SILPA ON CAPITAL EXPENDITURES IN 5 CITIES IN ACEH PROVINCIAL GOVERNMENT IN 2012-2021 Widya Ningrum; Chairil Akhyar; Nurlela; Halida Bahri
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 1 No. 4 (2023): April
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/jaruda.v1i4.56

Abstract

This study aims to determine the Determination of Regional Original Income, Profit Sharing Funds, General Allocation Funds, Special Allocation Funds and Silpa on Capital Expenditures in 5 Cities in the Provincial Government of Aceh in 2012-2021. The data used in this study are secondary data of 50 observations. . The method used to analyze the relationship between the independent variables and the dependent variable is panel data regression analysis. The results of the study show that local revenue has a positive effect on capital expenditure in 5 municipal governments in Aceh Province, revenue sharing has no effect on capital expenditure in 5 municipal governments in Aceh Province. General allocation funds have a negative effect on capital spending in 5 municipal governments in Aceh Province. Special allocation funds have a positive effect on capital spending in 5 municipal governments in Aceh Province. Silpa has no effect on capital expenditure in 5 municipal governments in Aceh Province.
THE INFLUENCE OF PROFITABILITY, CAPITAL STRUCTURE, INVESTMENT DECISION, AND FIRM SIZE ON FIRM VALUE (A Study in the Pharmaceutical Sector Listed on the Indonesian Stock Exchange) Chairil Akhyar; Hepi Boang Manalu; Husaini; Wardhiah
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 1 No. 4 (2023): April
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/jaruda.v1i4.61

Abstract

This study examines the influence of profitability, capital structure, investment decisions, and firm size on firm value in pharmaceutical sub-sector companies on the Indonesia Stock Exchange. This study uses secondary data from the financial statements of each pharmaceutical sub-sector company. The sample in this study consists of 9 pharmaceutical sub-sector companies listed on the Indonesia Stock Exchange during 2018-2021. The data analysis method used is a multiple linear regression test with the help of Eviews 12. The results partially show that return on assets, return on equity, and capital structure has a positive and significant effect on firm value. Meanwhile, investment decisions and firm size partially do not significantly affect firm value in pharmaceutical sub-sector companies listed on the Indonesia Stock Exchange for the 2018-2021 period.
THE INFLUENCE OF REGIONAL GENUINE INCOME, BALANCED FUNDS AND BUDGET RETURN CALCULATIONS (SILPA) ON CAPITAL EXPENDITURES IN INDONESIAN PROVINCE Marzuki; Halida Bahri; Chairil Akhyar; Hairani Putri
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 1 No. 4 (2023): April
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/jaruda.v1i4.95

Abstract

This study aims to analyze the effect of regional original income, balancing funds, and excess budget calculations on capital expenditure in provinces throughout Indonesia. The population in this study totaled 34 provinces. The samples used in this study amounted to 34 provinces. The type of research used is quantitative.Quantitative research is a study that emphasizes the analysis of numerical data (numbers) that are processed using certain statistical methods. The data collection technique used in this study was a documentation technique and analyzed using panel data regression and processed using the Eviews9 application. The results of the study found that the variable regional original income (PAD) had a positive and significant effect on capital expenditure, while balancing funds (DP) and remaining budget calculations (SiLPA) had a negative and insignificant effect on capital expenditure.
FUNDAMENTAL STOCK INVESTMENT DECISION MAKING WITH PRICE EARNING RATIO (PER) APPROACH IN TECHNOLOGY SUBSECTOR STOCK LISTED ON THE INDONESIA STOCK EXCHANGE Hasvinsa Mahra; Chairil Akhyar; Marzuki; Wardhiah
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 2 No. 2 (2023): October
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/jaruda.v2i2.100

Abstract

This study aims to determine fundamental investment decisions with the Price Earning Ratio (PER) approach in technology subsector stocks listed on the Indonesia Stock Exchange for the 2018-2021 period. This study uses secondary data in the form of financial statements of each technology subsector company, where the sample used in this study is as many as 11 technology subsector companies listed on the Indonesia Stock Exchange for the 2018-2021 period. The data analysis method used in this study is fundamental analysis using the Price Earning Ratio (PER) approach with the help of Microsoft Excel 2021 software. The results showed that all technology subsector companies used in this study were correctly valued because the intrinsic value of the stock was equal to the stock market price or experienced price stability so that investors could hold the stock.
ANALYSIS OF COMPARISON OF BANKRUPTCY PREDICTION ABILITY BETWEEN ALTMAN Z-SCORE ANALYSIS AND ZMIJEWSKI X-SCORE ANALYSIS IN FINANCIAL SERVICES COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE FOR THE 2017-2021 PERIOD Shinta Novitalia; Chairil Akhyar; Adnan; Jumaini
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 2 No. 2 (2023): October
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/jaruda.v2i2.101

Abstract

This study aims to determine the comparative analysis of bankruptcy predictive ability between the Altman z-score and Zmijewski x-score analyses of financial services companies listed on the Indonesia Stock Exchange for the 2017-2021 period. This study uses secondary data in the form of financial statements of each financial service company, where the sample used in this study is 41 financial service companies listed on the Indonesia Stock Exchange. The data analysis method used is the Altman z-score and Zmijewski x-score models with the help of Microsoft Excel 2019 software. The results of the study reveal that (1) from the results of the Altman Z-Score, it is obtained that as many as 19 companies are predicted to experience bankruptcy within five years of the study period, while 6 financial services companies are predicted not to go bankrupt during the five years of the study period. (2) Zmijewski's analysis shows that 3 financial service companies are predicted to go bankrupt during the five-year study period, and 29 financial service companies are predicted not to go bankrupt during the five-year study period. (3) The results of calculating the level of accuracy found that the Altman Z-Score model is the best in predicting the bankruptcy of financial services companies with an accuracy rate of 68.78%, while the Zmijewski model only obtains an accuracy rate of 16.09%.
LIQUIDITY, SOLVENCY AND PROFITABILITY ANALYSIS COMPANIES BEFORE AND AFTER ACQUISITION Suci Andriani -; Marzuki; Chairil Akhyar; Adnan
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 2 No. 2 (2023): October
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/jaruda.v2i2.107

Abstract

This study aims to analyze the Liquidity, Solvency and Profitability of the company before and after the acquisition. This research uses secondary data in the form of annual financial statements of companies listed on the Indonesia Stock Exchange in 2012-2020. The number of companies in this study is 33 companies with sampling using purposive sampling techniques with certain criteria in accordance with the research objectives. The data analysis methods used in this study are descriptive statistical methods and normality tests. Test the hypothesis in this study using the Wilcoxon Signed Rank Test. The results of this study show that the Liquidity ratio, namely Current Ratio (CR) and Quick Ratio (QR) and Solvency ratio, namely Debt to Equity Ratio (DER) and Debt to Assets Ratio (DAR) show that there is no significant difference before and after the acquisition. Then the Profitability ratio, namely Return on Equity (ROE) and Return on Assets (ROA) shows that there is a significant difference before and after the acquisition, but the difference actually shows a significant decline in the company's financial performance after the acquisition.
DETERMINANTS OF CAPITAL STRUCTURE OF PLANTATION COMPANIES ON THE INDONESIAN STOCK EXCHANGE Chairul Azman; Ristati; Yusniar; Chairil Akhyar
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 2 No. 2 (2023): October
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/jaruda.v2i2.109

Abstract

This study aims to determine the determinants of the capital structure of plantation companies on the Indonesia Stock Exchange. The data used in this research is secondary data from 22 plantation companies during the research period from 2017 to 2021 so that the observations in the study totaled 110 observations. The method used to analyze the relationship between the independent variables and the dependent variable is the panel data regression method. The results showed that partially Tangibility had a positive and significant effect on capital structure in Plantation Companies on the Indonesia Stock Exchange, Profitability had a positive and significant effect on capital structure in Plantation Companies on the Indonesia Stock Exchange, and Liquidity had a positive and significant effect on capital structure in Plantation Companies on the Indonesian Stock Exchange.
THE EFFECT OF CASH TURNOVER, INVENTORY TURNOVER AND RECEIVABLES TURNOVER ON PROFITABILITYAT A FOOD AND BEVERAGES COMPANY ON THE INDONESIAN STOCK EXCHANGE Ristati; Sri Wahyuni; Chairil Akhyar; Halida Bahri
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 2 No. 4 (2024): April
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/jaruda.v2i4.144

Abstract

This study aims to examine the Influence of Cash Turnover, Inventory Turnover, and Accounts Receivable Turnover on Profitability in Food and Beverage Companies listed on the Indonesia Stock Exchange. The data used in this study is secondary data from 18 companies over six years. The method used to analyze the relationship between independent variables and dependent variables is the multiple linear regression analysis method. The results show that Cash Turnover has a positive and significant influence on profitability in Food and Beverage Companies listed on the Indonesia Stock Exchange, Inventory Turnover has a positive and significant influence on profitability in Food and Beverage Companies listed on the Indonesia Stock Exchange, and Accounts Receivable Turnover has a positive and significant influence on profitability in Food and Beverage Companies listed on the Indonesia Stock Exchange.
Co-Authors -, Suci Andriani Aditya Aditya Adnan Adnan Adnan Ainol Mardhiah Alfiana Alfiana Alfiana Alya Azhara Amalia Fitri Amalia Fitri Ani Ruslaniah Ansari, Rizal Arya Permana Ginting Arya Permana Ginting Bahri, Halida Bungsu Keumala Sari Cahyo, Rico Dwi Chairul Azman Chairul Azman Chalirafi, Chalirafi Darmawati Darmawati Darmawati Darmawati Darmawati Muchtar Ella Nabila EM Yusuf Iis Eva Yuniarti Utami Ferian Ferian Fika Yandani Fuadi Fuadi Ghazali Syamni Ghazali Syamni Hairani Putri Hairani Putri Harsono, Iwan` Hastanti Listyaningtyas Hasvinsa Mahra Hasvinsa Mahra Hawa Zahrani Hepi Boang Manalu Hepi Boang Manalu Hia Asmuni Husaini Husaini Husaini Husaini Husaini Iklil Iklil Ikramuddin, Ikramuddin Inayatul Mutmainnah Indah Anta Sari Irada Sinta Isma Putri Agustina Iwan Harsono John Zysman Jumaini Jumaini Jummaini Lily Andari Mukhtar Lily Andari Mukhtar M Albani M Albani M Subhan M. Subhan Majid, M. Shabri Abd Mariyudi Mariyudi Marzuki Marzuki Marzuki Marzuki Marzuki Marzuki Marzuki Marzuki, Marzuki Marzuki Matriadi, Faisal Maysarah Maysarah Mohammad Gifari Sono Muammar Khadafi Muchsin Muchsin Muchtar, Darmawati Muliani Muliani Muliani Mursidah Mursidah Muttaqien Muttaqien Muttaqien Muttaqien Muttaqien Muttaqien Naufal Bachri, Naufal NAZIR NAZIR, NAZIR Nur Sa’adah Muhamad Nurhasanah Nurlela Nurlela Nurlela Nurlela Nurlela Nurlela Nurlela Nurlela, Nurlela Nurliati Nurliati Ola Liana ZK Puji Suryani, Suci Radiah Alfara Rahmaniar Raihan Fajiral Ratna Sari Siregar Ravina Ravina Reja Azwani Reza Hendri Yana Reza Hendri Yana Ria Aristantia, Ria Rico Nur Ilham Rieneke Ryke Kalalo Ristati Ristati Salsabila Prina Wahyuni Sari Yulis Terfiadi Sari Yulis Terfiadi Sean Michael Owen Wijaya Shahira Salsabilla Shinta Novitalia Shinta Novitalia Siska Tri Amanda Siska Tri Amanda Siti Maimunah Siti Maimunah Siti Zahara Siti Zahara Sono, Mohammad Gifari Sri Rizky Sri Rizky Sri Wahyuni Sri Wahyuni Suci Andriani - Suci Puji Suryani Sultan Fadlullah Nuri Sultan Fadlullah Nuri Sumiati Sumiati Syahreza, Dina Sarah Syamsul Bahri Syamsul Bahri Utami, Eva Yuniarti Wardhiah Wardhiah Wardhiah Wardhiah Wardhiah Wardhiah, Wardhiah Widya Hartanti Widya Hartanti Widya Ningrum Widya Ningrum Wilda Nafisa Wilda Nafisa Yusniar Yusniar Zahrina, Zahrina Zawi, Muhammad Boy Zihan Chairunnisa Zulfan Zulfan Zulfan Zulfan Zulham Zulham Zysman, John