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ANALISIS APLIKASI DAN PENERAPAN MATEMATIKA PADA ILMU EKONOMI FUNGSI PERMINTAAN DAN PENAWARAN Br. Barus, Mika Debora; Azzahra, An Suci
Jurnal Akuntansi Bisnis dan Publik Vol 11 No 1 (2020): JURNAL Akuntansi Bisnis dan Publik
Publisher : UNIVERSITAS PEMBANGUNAN PANCA BUDI

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Abstract

Mathematics is an abstract science whose reasoning is made as real. Mathematics is also the parent of other branches of science, especially in the field of Economics. Economic problems are very complex, this is due to the relationship between economic variables in the real world. It becomes a phenomenon to build an idea on the economic model by simplifying it based on mathematical science. The demand and supply function is one of the economic phenomena simplified into a mathematical economic model, namely by selecting two economic variables, namely the price variable and the variable number of goods a product is asked for by consumers or those offered by producers. To find out the mathematical relationship on the concept of economics, especially demand and supply is the purpose of this study. The method used in this research is exploratory. Research results obtained: (1) The relationship of demand and supply functions is built based on mathematical ideas by looking at variables based on the concept of linear functions, (2) demand and supply problems as well as market equilibrium of two kinds of products can also be built based on the mathematical concept of a two-variable linear equation system and the solution is built by the method of elimination, substitution, matrix, and graphics.
Impact of Corona Virus On Total Share In All Company Sectors In Indonesia Stock Exchange An Suci Azzahra; Ayu Wirdha Ningsih
International Journal of Science, Technology & Management Vol. 2 No. 6 (2021): November 2021
Publisher : Publisher Cv. Inara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46729/ijstm.v2i6.386

Abstract

The purpose of this study is to analyze the impact of the corona virus on total shares in all company sectors on the Indonesia Stock Exchange. This study examines whether there are differences in total shares before and after Covid-19 was announced in Indonesia. The data consists of total shares on January 31, 2020 (30 days before the announcement of COVID-19) and total shares on March 31, 2020 (30 days after the announcement of COVID-19) for all company sectors on the IDX. The method used is descriptive quantitative. The analysis technique in this study consists of descriptive statistics and hypothesis testing using the nonparametric MANOVA method on the STATCAL software. The results showed that there was a significant difference in the total shares before and after the announcement of the first case of covid-19 in Indonesia in sectors 1, 3, 4, 6, 7, 8 and 9, indicated by a significant value per company sector in all sectors < 0, 05, while for sectors 2 and 5 there is no significant difference. The value of the permutation test p-value is 0.01, i.e. < 0.05 level of significance, it can be concluded that overall, there is a significant difference in total shares 30 days before and after the announcement of COVID-19.
ANALISIS FAKTOR REPUTASI AUDITOR, DISCLOSURE, DAN AUDIT CLIENT TENURE TERHADAP OPINI AUDIT GOING CONCERN PADA PERUSAHAAN MANUFAKTUR YANG ADA DI INDONESIA Widy Hastuty HS; An Suci Azzahra
JURNAL MUTIARA AKUNTANSI Vol 5 No 1 (2020): Jurnal Mutiara Akuntansi
Publisher : UNIVERSITAS SARI MUTIARA INDONESIA

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Abstract

Some cases of manipulation of financial data that have occurred in several large companies cause the public accounting profession to be criticized. The role of the auditor in the company is quite large, not only examining the auditee’s financial statements or detecting fraud, but also assessing a company's ability to maintain business continuity. If the auditor finds doubts about the continuity of the business of the company being audited, the auditor should provide a going concern opinion (modified opinion). Besides disclosure of financial statements is also very important for the auditor because it relates to the acceptance of going concern audit opinion on the company. Likewise with the client tenure audit which is the period of engagement between the KAP and the same auditee, where the anxiety of losing a large amount of fee will cause doubts for the auditor to express his going concern audit opinion. Thus the auditor's independence will be affected by the length of the engagement entered into by the KAP with the same auditee. So, research conducted research on the analysis of auditor reputation, disclosure, and client tenure audit factor on going concern audit opinion in manufacturing companies in Indonesia was conducted aimed at analyzing how much influence the auditor, disclosure, and audit client tenure reputation on going audit opinion concern. The research sample was conducted on manufacturing companies in Indonesia and listed on the Indonesia Stock Exchange using purposive sampling method. Logistic regression analysis is used as a data analysis and hypothesis testing technique. The results showed evidence that the auditor's reputation had no significant effect on going concern audit opinion. Disclosure has a positive and significant effect on going concern audit opinion. Client tenure audit has no significant effect on going concern audit opinion. The auditor's reputation, disclosure, and client tenure audit did not significantly influence the going concern audit opinion.
Pengaruh Firm Size dan Leverage Ratio Terhadap Kinerja Keuangan pada Perusahaan Pertambangan An Suci Azzahra; Nasib Wibowo
Jurnal Wira Ekonomi Mikroskil Vol 9, No 1 (2019): Volume 9 Nomor 1 Edisi April 2019
Publisher : Lembaga Penelitian & Pengabdian pada Masyarakat (LPPM) Universitas Mikroskil

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (540.377 KB) | DOI: 10.55601/jwem.v9i1.588

Abstract

Tujuan dari penelitian ini yakni untuk dapat mengetahui dan menganalisis pengaruh firm size (Ln Total Aset) terhadap kinerja keuangan (ROA), untuk dapat mengetahui dan menganalisis pengaruh leverage ratio (DAR) terhadap kinerja keuangan (ROA), untuk dapat mengetahui dan menganalisis pengaruh leverage ratio (DER) terhadap kinerja keuangan (ROA dan untuk dapat mengetahui dan menganalisis pengaruh firm size (Ln Total Aset) dan leverage ratio (DAR dan DER) berpengaruh secara simultan terhadap kinerja keuangan (ROA). Firm Size (Ln Total Aset) berpengaruh positif dan signifikan terhadap kinerja keuangan (ROA), Leverage Ratio (DAR) berpengaruh negatif dan signifikan terhadap kinerja keuangan (ROA), Leverage Ratio (DER) berpengaruh negatif dan tidak signifikan terhadap kinerja keuangan (ROA) dan Firm Size (Ln Total Aset) dan Leverage Ratio (DAR dan DER) secara simultan berpengaruh signifikan terhadap kinerja keuangan (ROA) pada perusahaan pertambangan.
The Impact Of Corona Virus On Share Prices In All Company Sectors In The Indonesia Stock Exchange An Suci Azzahra; Ayu Wirdha Ningsih
Enrichment : Journal of Management Vol. 12 No. 1 (2021): November: Management Science
Publisher : Institute of Computer Science (IOCS)

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Abstract

The purpose of this study is to analyze the impact of the corona virus on stock prices in all company sectors on the Indonesia Stock Exchange. This study examines whether there are differences in stock prices before and after Covid-19 was announced in Indonesia. The data consists of stock prices at the end of January 2020 (30 days before the announcement of covid-19) and stock prices at the end of March 2020 (30 days after the announcement of covid-19) for all company sectors on the IDX. The method used is descriptive quantitative. The analysis technique in this study consists of descriptive statistics and hypothesis testing using the nonparametric MANOVA method on the STATCAL software. The results showed that there was a significant difference in stock prices before and after the announcement of the first case of covid-19 in Indonesia, indicated by a significant value per company sector in all sectors <0.05. The value of the permutation test p-value is 0.01, i.e. < 0.05 significance level, it can be concluded that overall, there is a significant difference in stock prices 30 days before and after the announcement of COVID-19, based on 9 company sectors and all company sectors
Share Prices and Total Shares Before and After Covid-19 Announcement in Consumer Goods Industry An Suci Azzahra; Ayu Wirdha Ningsih; Prana Ugiana Gio
International Journal Of Humanities Education and Social Sciences (IJHESS) Vol 2 No 1 (2022): IJHESS-AUGUST 2022
Publisher : CV. AFDIFAL MAJU BERKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55227/ijhess.v2i1.226

Abstract

This research aimed to analyze the reaction of stock prices and the total shares before and after the announcement of the covid-19 in the Consumer Goods Industry Sector on the Indonesia Stock Exchange. Research methodology: Data were acquired from the website www.idx.co.id  with the sample of 50 companies. The observation period was at 31 January and  31 March 2020. The method research was a comparative study. Data were analyzed through the Wilcoxon Signed Rank Test. Results: The results showed that the announcement of covid-19 had an effect on stock prices as seen from the value (2-tailed) is 0.000 < 0.05. Meanwhile, the Covid-19 announcement did not affect the total shares, as seen from the value (2-tailed) is 0.490 > 0.05. Limitations: This research only observed one research object. The observation period was at 31 January and  31 March 2020. That is only examined 1 company sector, besides, it only compared two variables. Contribution: The companies must change their sales strategy to be able to raise stock prices and Total Shares.
The effect of ease of use of M-Pajak and ease of use of e-form on MSMEs taxpayer compliance Tengku Eka Susilawaty; An Suci Azzahra
Enrichment : Journal of Management Vol. 13 No. 1 (2023): April: Management Science And Field
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/enrichment.v13i1.1184

Abstract

When a taxpayer complies with all of his or her tax obligations and uses all of their tax privileges, this is known as taxpayer compliance. Tax revenue increases with better taxpayer compliance; conversely, when taxpayer compliance is low, tax revenue and state treasury both decline. As a result, DJP introduced the M-Pajak application and E-Form system, one of the tax administration reforms, with the goal of facilitating taxpayer access to more individualized, quicker, and MSMEs-friendly income tax reporting. The purpose of this study is to determine whether MSMEs taxpayer compliance in Pematang Serai Village, Langkat Regency, North Sumatra, is influenced by how simple M-Pajak and E-Form are to use. 35 MSME taxpayers made up the sample. The research methodology is quantitative, and descriptive statistics with multiple linear regression techniques are used for data analysis. According to the study's findings, M-Pajak and E-Form accessibility both partially and concurrently influence taxpayer compliance.This demonstrates that the simpler a DJP application or system is to use, the higher the rate of taxpayer compliance will be because it's simpler for taxpayers to comply with their tax responsibilities.
Capital asset pricing model as an analysis of the efficient grouping of stock An Suci Azzahra; Tengku Eka Susilawaty; Alyuna Andini
Enrichment : Journal of Management Vol. 13 No. 1 (2023): April: Management Science And Field
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/enrichment.v13i1.1231

Abstract

This research is applied research with descriptive research methods using secondary data. The purpose of this study is to find out which stocks are efficient and inefficient by using the CAPM method to avoid investment mistakes so that investors can understand the CAPM method to help them determine the best investment decisions. The population of this study is the Business-27 Index for the 2019–2021 period. The sampling method used was purposive sampling, with a total sample of 16 companies. This study uses monthly closing price data and SBI data with Business Index data 27. The results show that there are seven efficiency stocks in the CAPM model, namely ADRO, BBCA, BBNI, BBRI, BMRI, TLKM, and UNTR.
A Systematic Literature Review in Shariah Audit Arini Arini; An Suci Azzahra; Sambas Ade Kesuma; Iskandar Muda
Journal of Social Science Vol. 4 No. 5 (2023): Journal of Social Science
Publisher : Syntax Corporation Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46799/jss.v4i5.681

Abstract

This study aims to present in detail the sharia audit research based on a systematic literature review. From 2013–2023, 40 articles were collected from the Scopus database. This research is seen from a theoretical point of view, geographical distribution, research background, and theme. The results show an increase in Islamic audit research in recent years. Compared to other Islamic countries, most of the research was conducted in specific countries, such as Malaysia. In addition, it has been found that previous studies have not known the antecedents and effects of effective Islamic auditing practices in IPIs, The focus of research on certain theories, such as agency theory, limits the way of research.
Investment Analysis in the Indonesian Capital Market Meigia Nidya Sari; An Suci Azzahra
Proceeding of The International Conference on Business and Economics Vol. 1 No. 2 (2023): Proceeding of The International Conference on Business and Economics
Publisher : Universitas 17 Agustus 1945 Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56444/icbeuntagsmg.v1i2.1060

Abstract

This research explains how investment in the capital market has developed, this article tries to outline several risks that have the potential to occur in investing in the capital market. Keywords; Risk, Investment, and Capital Markets Abstract The capital market is a place where companies seek funds to finance their business activities. Apart from that, the capital market also collects public funds directly by investing funds into healthy and well-managed companies. The main function of the capital market is as a means of capital formation and accumulation of funds for financing a company/issuer. The presence of capital market institutions in Indonesia adds to the list of alternatives for people who have excess funds and are interested in investing in their funds. This article tries to explain how investment in the capital market is developing, besides this, this article tries to explain some of the risks that have the potential to occur in investing in the capital market.
Co-Authors Abel Sonia S Afriliyani, Intan Aliyah, Dini Rahma Alyuna Andini Amalia, Sabrina Rizky Annisa Fajariah Damanik Annisa Khairani Anwar Suhut Arini Arini Aurora, Titania Ayu Wirdha Ningsih Ayu Wirdha Ningsih Ayu Wirdha Ningsih Azlin, Nuraini Bangun, Mudtiani Hakim Br. Bangun, Yulia Ribuna Br Bangun Br. Bangun, Mudtiani Hakim Dio Jeremia Sembiring Dona Olivia Sihombing Eka Susilawaty, Tengku Fadilah, Alma Hafsa Fazria, Rizka Febriani Nur Rahman HS, Widy Hastuty Indah Lestari Iskandar Muda Larasasti, Sindy Lubis, Nurmala Sari Lubis, Salsabila Azzahro Lukna, Yohanes Lukna, Yohanes Kevin Manao, Marcella Chintya Marcella Chintya Manao Marshanda Marshanda Meigia Nidya Sari Meiman Kristian Putra Gulo Mika Debora Br Barus Miranda, Aqilah Muhammad Agus Muljanto Muhammad Khoiri Luthfi Muhammad Luthfi Nabila Rahmadayanti Nabila, Talitha Nada Syifa Athaya Napitupulu, Stephanie Imaylia Nasib Natasha Natasha Natasha, Natasha Nayla Nurul Putri Nayma, Salshabilla Nova Elisabeth Hutagalung Nuraini Azlin Octavia, Melanie Panjaitan, Gloria Oktavania Parsi, Citra Amelia Prana Ugiana Gio Pratama, Rizky Raditya Pricillia Deborah Valentine Purba, Seprianto Putri, Nayla Nurul Sambas Ade Kesuma Sari, Adila Sari, Meigia Nidya Sari, Putri Utami Permata Sari, Shaila Pratika Sembiring, Dio Jeremia Septika, Edya Nashwa Sihombing, Dona Olivia Silitonga, Juliarta Elisabeth Sindy Larasasti Sirait, Netty Julianti Sitorus, Atikah Zuhra Suci Ramadhani Suci Ramadhani, Suci Suti Agustin Talitha Nabila Tamba, Rani Rosya Tampubolon, Merna Gletesya Tengku Eka Susilawaty Tsamara Nayla Safitri Valentine, Pricillia D. Widy Hastuty HS Zulpa Okta Nita