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All Journal Journal of Accounting and Finance Management (JAFM) Greenation International Journal of Economics and Accounting
Hendri Maulana
Universitas Winaya Mukti, Bandung, Indonesia
Economics, Econometrics & Finance

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Stock Prices in Food and Beverage Companies Before and After the Pandemic Hendri Maulana; Annisa Fitri Anggraeni; Jaja; Mochamad Zakaria; Poniah Juliawati; Anna Noviana; Nandan Limakrisna
Journal of Accounting and Finance Management Vol. 4 No. 1 (2023): Journal of Accounting and Finance Management (March - April 2023)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v4i1.206

Abstract

Investment is a commitment to a number of funds or other resources that are currently being carried out with the aim of obtaining profits in the future or can be interpreted as investing money in a company or project for the purpose of obtaining profits. Basically investing is buying an asset that is expected to be resold in the future at a higher value. The expectation of future profits is a compensation for the time and risk associated with an investment made. There are various types of investments on the market, including; time deposits, Bank Indonesia Certificates, stocks, bonds, money market securities, derivative products, property, gold, mutual funds, foreign currencies. The population is food and beverage companies that are listed on the Indonesia Stock Exchange and have closing stock price data, and the sample is 9 food and beverage company on the period 2017-2019 using data panel regression with e-views. The results showed that earnings per share (EPS) had a positive and significant effect on stock prices. Then, Return on Assets (ROA) has a positive and significant effect on stock prices. Also, Debt to Equity Ratio (DER) has a negative and insignificant effect on stock prices.
The Influence of Internal Control and User Competence on the State Treasury and Budget Information System (SPAN) in the Veterans Administration Development Agency and Kodam Reserves Kartika Pratiwi Putri; Mochamad Zakaria; Hendri Maulana
Greenation International Journal of Economics and Accounting Vol. 1 No. 2 (2023): (GIJEA) Greenation International Journal of Economics and Accounting (June 2023
Publisher : Greenation Research & Yayasan Global Resarch National

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/gijea.v1i2.22

Abstract

The purpose of this study was to find out and analyze: The Influence of Internal Control and User Competence on the State Treasury and Budget Information System (SPAN) in the Veterans Administration Advisory Board and Kodam Reserves, either simultaneously or partially. The research method used in this study was a descriptive survey and an explanatory survey. The unit of analysis in this study were employees at the Veterans Administration and Reserve Military Command Board with a sample of 50 people. The type of investigation is causality, and the time horizon in this study is cross-sectional. Based on the results of the study, it was found that Internal Control and User Competence simultaneously affect the State Treasury and Budget Information System (SPAN) in the Veterans Administration Advisory Board and Kodam Reserves. However, partially the dominant Internal Control influences the State Treasury and Budget Information System (SPAN) rather than User Competence
Co-Authors Anna Noviana Annisa Fitri Anggraeni Jaja Juliawati, Poniah Kartika Pratiwi Putri Mochamad Zakaria Nandan Limakrisna