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All Journal JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Al-Buhuts (e-journal)
Fitri Nurhayati M
Universitas Negeri Gorontalo
Economics, Econometrics & Finance

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Pengaruh Earning Per Share (EPS) dan Stuktur Modal Terhadap Nilai Perusahaan Fitri Nurhayati M; Zulkifli Bokiu; Nurharyati Panigoro
Al-Buhuts Vol. 19 No. 1 (2023): Al-Buhuts
Publisher : Institute Agama Islam Negeri (IAIN) Sultan Amai Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30603/ab.v19i1.3395

Abstract

This study aims to determine the Effect of Earning Per Share (EPS) and Capital Structure on Company Value both partially and simultaneously. The data used is secondary data in the form of financial statements of financing services sub-sector companies for 2017 – 2021 obtained from www.idx.co.id. The number of samples in this study amounted to 6 companies obtained by purposive sampling sample technique. Data analysis in this study used multiple linear regression analysis with the help of the E-Views program. The results showed that 1) Earnings per Share has a positive effect but not on Company Value, 2) Capital Structure has a positive effect but not on Company Value, and 3) Earning per Share and Capital Structure simultaneously have a but not significant effect on Company Value.
Peran Regulator Dalam Mendorong XBRL Pada Pelaporan Keuangan di Pasar Modal Indonesia: Studi Kualitatif Pada Bursa Efek Indonesia Andriyawan E. Karim; Fitri Nurhayati M; Hartai Tuli; Mattoasi Mattoasi
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 12 No. 2 (2026): April 2026
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v12i2.6151

Abstract

This study aims to examine the strategic role of the regulator, namely the Indonesia Stock Exchange (IDX), in promoting the adoption of eXtensible Business Reporting Language (XBRL) in the financial reporting of listed companies in the Indonesian capital market. The adoption of XBRL represents a response to the limitations of traditional reporting formats, which are generally presented in unstructured document forms (PDF), thereby hindering the efficiency of data analysis and comparability. Using a qualitative approach with a case study of the IDX, this study illustrates how the regulator’s role.
Epistemologi Akuntansi sebagai Konstruksi Sosial: Telaah atas Peran Nilai dan Budaya dalam Pembentukan Pengetahuan Akuntansi Fitri Nurhayati M; Dita Aulia Buata; Sri Astuti
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 12 No. 2 (2026): April 2026
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v12i2.6193

Abstract

Accounting has long been perceived as a technical system that is objective and value-free; however, this view has increasingly been questioned by epistemological debates in accounting research. This study aims to examine accounting epistemology as a social construction shaped by values, culture, and social practices. A qualitative approach with a literature review method is employed to analyze conceptual arguments and empirical findings from prior studies. The results indicate a paradigm shift from positivistic accounting toward interpretive and critical approaches that recognize the importance of social and cultural contexts. The findings further reveal that values and culture do not merely influence accounting practices but also shape the production and legitimation of accounting knowledge. Accounting is therefore understood as a meaningful social practice rather than merely an economic recording tool. This study concludes that accounting epistemology is inherently contextual and embedded in the values of the society in which it develops. Consequently, the advancement of accounting knowledge requires the recognition of epistemological plurality to ensure greater relevance, reflexivity, and responsiveness to diverse social realities.This study aims to examine the epistemology of accounting as a social construction by exploring the role of values and culture in the formation of accounting knowledge. This research employs a literature review method by analyzing various scholarly works, books, and academic articles relevant to epistemology, social theory, and critical perspectives in accounting. The discussion focuses on how accounting knowledge is not purely neutral and objective, but is shaped through social interactions, interests, dominant values, and the cultural contexts in which accounting develops and is practiced.
Co-Authors Andriyawan E. Karim Dita Aulia Buata Hartai Tuli mattoasi mattoasi Nurharyati Panigoro Sri Astuti Zulkifli Bokiu