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All Journal E-Dimas: Jurnal Pengabdian kepada Masyarakat SEIKO : Journal of Management & Business Owner : Riset dan Jurnal Akuntansi Jurnal E-Bis: Ekonomi Bisnis Jurnal Ilmiah Akuntansi Kesatuan Jurnal Ekuilnomi Prosiding Konferensi Nasional PKM-CSR Jurnal Pengabdian Masyarakat Akademisi Jurnal Akuntansi Trisakti eProceedings of Management Community Service Progress Ulil Albab Jurnal Publikasi Ekonomi dan Akuntansi Jurnal Publikasi Sistem Informasi dan Manajemen Bisnis Indonesian Journal of Taxation and Accounting
Ali Riza Fahlevi
Universitas Telkom
Religion Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Law, Crime, Criminology & Criminal Justice Nursing Public Health Social Sciences Other

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Pengaruh Pengumuman Merger Dan Akuisisi Terhadap Abnormal Return Saham: Studi Empiris Pada Perusahaan Terdaftar Di Bursa Efek Indonesia (BEI) Periode 2013-2019 Raihan, M Attalarik; Said, Hilda Salman; Fahlevi, Ali Riza
eProceedings of Management Vol. 11 No. 2 (2024): April 2024
Publisher : eProceedings of Management

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Sebagai akibat dari semakin ketatnya persaingan antar perusahaan di era globalisasi dan perdagangan, manajementerdorong untuk mengembangkan strategi pengembangan yang inovatif dan mudah beradaptasi untuk organisasinya.Merger dan akuisisi merupakan pendekatan strategis yang potensial. Tujuan penelitian ini guna mengetahui dampakpelaksanaan merger serta akuisisi terhadap abnormal return saham perusahaan yang tercantum di BEI tahun 2013-2019. Studi ini mempergunakan sampel 52 perusahaan yang menjalankan merger maupun akuisisi serta tercatat diBEI tahun 2013-2019. Metode penelitian mempergunakan studi peristiwa dengan jendela peristiwa (event window)selama 31 hari. Analisis data menggunakan uji one-sample t-test, uji one-sample wilcoxon signed-ranked test, sertauji wilcoxon signed ranked test. Temuan penelitian menjelaskan bahwasanya peristiwa M&A tidak secara signifikanmemengaruhi abnormal return saham perusahaan kecuali pada 4 hari setelah pelaksanaan merger dan akuisisi. Kata Kunci-abnormal return, actual return, event study, merger dan akuisisi
Pelatihan dan Pendampingan Keuangan dan Akuntansi EMKM (Entitas Mikro, Kecil, dan Menengah) dan BUMDES (Badan Usaha Milik Desa) di Wilayah Ciganitri dan Dayeuhkolot, Kabupaten Bandung Koerniawan, Koenta Adji; Mahardika, Dewa Putra Krishna; Fahlevi, Ali Riza
E-Dimas: Jurnal Pengabdian kepada Masyarakat Vol 15, No 1 (2024): E-DIMAS
Publisher : Universitas PGRI Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26877/e-dimas.v15i1.15571

Abstract

Pengusaha EMKM (Entitas Mikro, Kecil, dan Menengah) dan BUMDES (Badan Usaha Milik Desa) yang memiliki usaha home industri garmen, perdagangan, dan jasa persewaan, di wilayah Ciganitri dan Dayeuhkolot, tidak memahami apa dan bagaimana laporan keuangan disajikan sesuai standar. Implikasinya, mereka tidak dapat menyajikan laporan keuangan, sehingga penilaian kinerja keuangannya gagal dilakukan, termasuk pelaporan perpajakannya. Kegiatan ini diikuti oleh 25 orang peserta dari berbagai unit usaha EMKM dan BUMDES. Tujuan dari pengabdian kepada masyarakat ini adalah untuk membantu entitas EMKM dan BUMDES memahami keuangan dasar dan mensosialisasikan penggunaan aplikasi akuntansi si Apik dan SIABDES untuk penyusunan laporan keuangan sesuai dengan standar akuntansi keuangan (SAK) EMKM. Identifikasi masalah, yang merupakan tahapan kegiatan Abdimas yaitu kegiatan survei pendahuluan di lokasi, kegiatan sosialisasi dan pelatihan, FGD pasca pelatihan serta asesmen, untuk mengukur pencapaian hasil dari abdimas. Hasil yang diperoleh menunjukkan peningkatan pemahaman peserta Abdimas yang dapat mulai menerapkan aplikasi akuntansi si Apik atau SIABDES untuk tujuan penyusunan dan penyajian laporan keuangan mereka sesuai standar, sehingga kewajiban mereka dalam mewujudkan transparansi dan akuntabilitas dapat dibantu diwujudkan.
Pengaruh Return On Asset, Earning Per Share Dan Net Profit Margin Terhadap Harga Saham Ali Riza Fahlevi; Teni Eriyanti; Nanda Annisa Putri; Juwita Nur Hassanah; Lidiya Aprilia
Jurnal Publikasi Ekonomi dan Akuntansi Vol. 3 No. 3 (2023): September : Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jupea.v3i3.865

Abstract

This study aims to examine the effect of return on assets, earnings per share, and net profit margin on stock prices. This research uses quantitative methods. The population of this study uses mining sub sector companies listed on the Indonesia Stock Exchange in 2019–2021. The proxy used to measure stock prices is the test of return on assets, earnings per share, and net profit margin on stock prices. The analytical method used in this study uses multiple linear regression analysis using the SPSS version 25 tool. This type of research uses secondary data derived from annual reports of companies listed on the Indonesia Stock Exchange in 2019–2021. The results of the research return on assets (ROA), earning per share (EPS) and net profit margin (NPM) together have a significant positive effect on stock prices.
PENGARUH LIABILITAS DAN EKUITAS TERHADAP PROFITABILITAS (STUDI PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2019-2021) Ninda Kusuma Wulandari; Ali Riza Fahlevi; Cantika Adelia; Dewi Kusmayanti; Nike Sekariesta
Jurnal Publikasi Ekonomi dan Akuntansi Vol. 3 No. 3 (2023): September : Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jupea.v3i3.869

Abstract

This study aims to examine the effect of liabilities and equity on profitability (Studies of Banking Companies Listed on the Indonesia Stock Exchange in 2019-2021). The samples and data in this study were taken from banking companies listed on the IDX for 2019-2021 in the financial statements and annual reports for that period. The method used is sampling. The method used in this study uses the normality test method with multiple linear regression analysis. Based on the research results, liability has a positive and significant effect on profitability, while equity has no effect and is not significant on profitability.
Pengaruh Koneksi Politik & Leverage Terhadap Manajemen laba Pada Perusahaan KOMPAS100: Peran Jumlah Direksi Dan Komisaris Sebagai Variabel Kontrol Raisha Putri; Ali Riza Fahlevi
Owner : Riset dan Jurnal Akuntansi Vol. 10 No. 3 (2026): Periode Juli 2026
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v10i3.3655

Abstract

This research investigates the influence of political connections and leverage on earnings management, with the number of directors and commissioners included as control variables in firms listed on the KOMPAS100 index of the Indonesia Stock Exchange over the 2021–2024 period. A quantitative approach with a causal associative design is applied to examine the causal relationships among variables using panel data regression analysis with a Fixed Effect Model (FEM) processed using EViews 14 software. The sample comprises 47 firms with a total of 188 firm-year observations after excluding outliers. Earnings management is proxied by discretionary accruals estimated using the Modified Jones Model, derived from the difference between total accruals and non-discretionary accruals based on adjusted changes in revenue, receivables, and property, plant, and equipment. Political connections are measured through a dummy variable indicating politically connected individuals within the corporate structure, while leverage is proxied by the Debt to Equity Ratio (DER). The findings reveal that political connections do not significantly affect earnings management, whereas leverage has a significant impact. The number of directors and commissioners as control variables is also statistically significant. These results suggest that corporate governance mechanisms play a more dominant role in explaining earnings management in KOMPAS100 firms than political connections and capital structure.
Worksop Dapur Digitalpreneur: Memasak Ide, Menjual Lewat Internet Khairunnisa Khairunnisa; Ali Riza Fahlevi; Nensi Damayanti
Community Service Progress Vol. 4 No. 2 (2025): Community Service Progress Edisi Desember 2025
Publisher : STIE Bina Karya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70021/csp.v4i2.296

Abstract

This community service program partnered with the Rumah Kelor Anjani SME, a producer of healthy moringa-based processed foods in Bandung Regency. The partner faced two main challenges: (1) inaccurate calculations of the Cost of Goods Sold (COGS), which impacted profitability, and (2) a suboptimal digital marketing strategy for reaching a wider market. The implemented solutions included training in precise COGS calculations, product variant innovation, and Digital Business Strategy assistance, such as Instagram content optimization and marketplace management. As a result, the partner now has a profitable pricing structure and a measurable digital marketing roadmap to increase revenue and brand awareness in line with the Asta Cita (Downstreaming & Digital Economy) targets and SDG 8 (Decent Work and Economic Growth). The implemented solutions included training in precise COGS calculations, product variant innovation, and Digital Business Strategy assistance, such as Instagram content optimization and marketplace management. As a result, the partner now has a profitable pricing structure and a measurable digital marketing roadmap to increase revenue and brand awareness in line with the Asta Cita (Downstreaming & Digital Economy) targets and SDG 8 (Decent Work and Economic Growth).
The Influence of Current Ratio, Debt to Equity Ratio, and Dividend Yield on Stock Returns in the Food and Beverage Sub-sector Before and During COVID-19 Fatikha Hamaya Maharani; Ali Riza Fahlevi
Indonesian Journal of Taxation and Accounting Vol 4, No 2 (2026): June 2026
Publisher : Academic Bright Collaboration

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66053/ijota.v4i2.774

Abstract

Purpose - Using data collected both before and during the COVID-19 epidemic, this research compares the stock returns of food and beverage subsector businesses listed on the Indonesia Stock Exchange before and after implementing changes to the current ratio (CR), debt-to-equity ratio (DER), and dividend yield (DY). The objective is to learn the impact of financial parameters on stock performance and investor choices in both normal and crisis market scenarios. Methods – A quantitative approach with panel data regression was employed, using secondary data from annual reports and stock market databases for 2017–2022. The analysis included descriptive statistics, citu wolassical assumption tests, t-tests for partial effects, and F-tests for simultaneous effects. Findings – The results demonstrate that there is a positive and statistically significant relationship between the disclosure of current ratio, debt to equity ratio, and dividend yield in the pre- and post-pandemic periods and stock returns (F-statistic = 0.0006). Before the pandemic, CR had a positive and statistically significant impact (p = 0.0000), while during the epidemic, the Debt to Equity Ratio had a positive and statistically significant effect (p = 0.0000). A value of 0.217785 for the pre-pandemic era and 0.199099 for the post-pandemic period is represented by the adjusted coefficient of determination (adjusted R-square). Research implications – These findings provide practical insights for corporate financial strategy and investor decision-making, highlighting the importance of considering both financial ratios and broader macroeconomic conditions. The study also contributes empirical evidence on stock return determinants under crisis conditions, enhancing understanding of the interplay between liquidity, leverage, and dividend policies. This study only compares test results in the periods before and during the COVID-19 pandemic descriptively through two separate regression models. This study has not included variables that specifically represent pandemic conditions, so the differences in results between periods cannot yet directly reflect the impact of the pandemic. Originality – This study examines the effect of the Current Ratio, Debt to Equity Ratio, and Dividend Yield on the stock returns of the food and beverage sub-sector on the IDX before and during the pandemic, using separate regression models for each period. The findings indicate significant differences between the pre-pandemic and pandemic periods, while also providing guidance for sector-specific research in emerging markets. This analysis is based on the signaling theory framework, which assumes that financial ratios and dividends provide important information to investors about a company's prospects.
Pengaruh Kepemilikan Asing, Kepemilikan Publik, dan BOPO Terhadap Kinerja Keuangan (Studi pada Perusahaan Perbankan Umum Swasta Nasional Devisa yang Terdaftar di BEI pada periode 2018-2021) Ali Riza Fahlevi; Tiara Wardani; Arifika Sekaringtias Hartanti; Alya Azka Nadzifa
Jurnal Publikasi Sistem Informasi dan Manajemen Bisnis Vol. 2 No. 1 (2023): Januari : Jurnal Publikasi Sistem Informasi dan Manajemen Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jupsim.v2i1.868

Abstract

Perbankan di Indonesia dari tahun ke tahun menunjukkan pertumbuhan yang pesat. Dapat dilihat dari perkembangan inovasi baru yang dimunculkan oleh perbankan di Indonesia membuat persaingan semakin tinggi antar bank yang ada. Analisis kinerja keuangan dibutuhkan untuk mengukur kemampuan suatu perusahaan dalam mengelola dananya apakah secara efektif dan efisien. Pihak internal perusahaan dapat menganalisis laporan keuangan melalui perhitungan terhadap rasio-rasio keuangan yang menggambarkan terhadap hasil kinerja bank pada periode yang diamati. Penelitian ini bertujuan untuk mengetahui pengaruh variabel kepemilikan asing, kepemilikan publik, BOPO, dan kinerja keuangan pada subsektor bank umum swasta nasional devisa yang terdaftar di Bursa Efek Indonesia periode 2018-2021. Penelitian ini merupakan penelitian deskriptif dengan metode pendekatan kuantitatif. Data yang digunakan dalam penelitian ini menggunakan data sekunder eksternal berupa laporan keuangan bank umum swasta nasional devisa periode 2018-2021 yang terdaftar di Bursa Efek Indonesia. Sampel pada penelitian ini berjumlah 16 perusahaan dengan menggunakan purposive sampling. Analisis penelitian menggunakan analisis regresi data panel dengan bantuan software Eviews 12. Analisis pada penelitian ini menggunakan tiga model yang termasuk dalam analisis data ini yaitu Random Effect Model, Fixed Effect Model, dan Common Effect Model yang kemudian diuji untuk mendapatkan model terbaik untuk penelitian ini. Secara simultan hasil penelitian variabel kepemilikan asing, kepemilikan publik, dan BOPO berpengaruh terhadap kinerja keuangan perusahaan. Hasil penelitian ini menunjukkan secara parsial variabel kepemilikan asing, dan kepemilikan publik tidak berpengaruh terhadap kinerja keuangan perusahaan, sedangkan variabel BOPO berpengaruh terhadap kinerja keuangan perusahaan.
Co-Authors Aditya Novanto Nomba Aleta S. P. Gumilar Alya Azka Nadzifa Alya Azka Nadzifa Annisa Nurbaiti Arfista, Fajra Arfitsa, Fajra Arifika Sekaringtias Hartanti Arifika Sekaringtias Hartanti Brady Rikumahu Cantika Adelia Cantika Adelia Daffa, Mochammad Akmal Dahlan, Gumilar Bimantara Daud Fahkruddin Sedovandara Deannes Isynuwardhana Dewa Putra Krishna Mahardika Dewi Kusmayanti Dewi Kusmayanti Deyla Sayidha Zalfadiva Dita Kezia Divya Dwika Pramesti Donna E Naibaho Dwi Urip Wardoyo Dzikri, Muhammad Afwa Adzizu Faizi, Muhammad Fadly Nur Fatikha Hamaya Maharani Fizeri, Yeri Titlis Giyanto, Hanifah Yendani Irsa Pramesti Rahmadani Juwita Nur Hassanah Juwita Nur Hassanah Khairunnisa Khairunnisa Khairunnisa Khairunnisa Khairunnisa Koenta Adji Koerniawan Lenny Suzan Lidiya Aprilia Lidiya Aprilia Mahardika, Dewa Putra Khirsna Mazaya Rizqi Naufaliza Mochammad Akmal Daffa Muhamad Erfanudin Muhammad Afwa Adzizu Dzikri Muhammad Aulia Rahman Muhammad Fadly Nur Faizi Nanda Annisa Putri Nanda Annisa Putri Naufal, Ahmad Diva Faiz Nensi Damayanti Nike Sekariesta Nike Sekariesta Ninda Kusuma Wulandari Ninda Kusuma Wulandari Qodrio, Anjelina Rafif Sultan Naufal Raihan, M Attalarik Raisha Putri Said, Hilda Salman Sedovandara, Daud Fahkruddin Syifa Diana Putri Tamam, Govin Meizanur Rizki Teni Eriyanti Teni Eriyanti Thoi'ah, Naada Tiara Wardani Tiara Wardani Wiwin Aminah Yudowati, Siska P.