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Edi Jamaris
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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Pengaruh Penilaian Pasar, Profitabilitas dan Solvabilitas Terhadap Harga Saham Pada Perusahaan Sektor Perkebunan Edi Jamaris; Desi Aramana; Roezaini Soefi
JRAM (Jurnal Riset Akuntansi Multiparadigma) Vol 10, No 1 (2023): Juli
Publisher : Universitas Islam Islam Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30743/akutansi.v10i1.7324

Abstract

Harga saham merupakan nilai sekarang (present value) dari penghasilan- penghasilan yang akan diterima oleh pemodal dimasa yang akan datang. Dalam penelitian ini bertujuan untuk memberikan bukti mengenai pengaruh penilaian pasar, profitabilitas dan solvabilitas terhadap harga saham pada sektor perkebunan yang terdaftar di BEI tahun 2015-2019. Metode pengambilan sampel yang digunakan adalah purposive sampling dimana pengambilan sampel dilakukan berdasarkan syarat-syarat tertentu. Metode statistik yang digunakan dalam penelitian ini adalah metode regresi berganda. Hasil penelitian ini menunjukkan bahwa secara parsial, penilaian pasar berpengaruh signifikan terhadap harga saham, profitabilitas tidak berpengaruh signifikan terhadap harga saham dan solvabilitas tidak berpengaruh signifikan terhadap harga saham. Dari hasil penelitian secara simultan atau bersama-sama, penilaian pasar, profitabilitas dan solvabilitas berpengaruh signifikan terhadap harga saham pada perusahaan sektor perkebunan yang terdaftar di BEI tahun 2015-2019.
ANALISA PENGELOLAAN KINERJA APARATUR SIPIL NEGARA PADA KANTOR CAMAT KECAMATAN DARUL HASANAH KABUPATEN ACEH TENGGARA Rila Fatmawati; Rila Maufira; Edi Jamaris
Jurnal Ekonomi, Manajemen dan Akuntansi Vol. 3 No. 1 (2026): April
Publisher : Jurnal Ekonomi, Manajemen dan Akuntansi

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Abstract

This qualitative descriptive study was conducted to identify measurable performance targets and examine work activities aimed at enhancing the professionalism and competence of Civil Servants (ASN) at the Darul Hasanah Subdistrict Office, Aceh Tenggara Regency. Data was collected through observation, interviews, and documentation. The Darul Hasanah Subdistrict Office currently employs 25 staff members. The educational profile reveals a non-optimal distribution, consisting of 1 postgraduate, 12 bachelor's degree holders (S1), and 22 high school or equivalent graduates. The research confirms that performance targets have been clearly defined using the Key Performance Indicators (IKU) of the subdistrict. Furthermore, the overall performance of the ASN in relation to work targets considering factors like quantity, time, and cost is deemed satisfactory and aligns with their established duties and functions.Despite the satisfactory performance against targets, the study highlights several areas requiring improvement. Key findings suggest that the quality of human resources is not yet optimal, specifically concerning employee discipline. While service orientation is defined in the IKU, the ASN’s performance is constrained by inadequate facilities and infrastructure. Based on these conclusions, the study offers several recommendations. The leadership must demonstrate a direct commitment to resolving internal issues and actively seek solutions to support performance management. Specifically, it is recommended that disciplinary measures be applied to employees who consistently fail to comply with work schedules. Finally, a restructuring of employee numbers should be implemented to ensure alignment between staff capacity, workload, and working hour requirements, thereby optimizing efficiency
Co-Authors Desi Aramana Rila Fatmawati Rila Maufira Roezaini Soefi