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All Journal JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Jurnal Sains dan Teknologi Informasi
Aditya Ananda, Aditya
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Computer Science & IT Control & Systems Engineering Economics, Econometrics & Finance Electrical & Electronics Engineering

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FAKTOR-FAKTOR YANG MEMPENGARUHI VOLATILITAS HARGA SAHAM PADA PERUSAHAAN – PERUSAHAAN KONSUMSI YANG TERDAFTAR DI BURSA EFEK INDONESIA Ananda, Aditya; Mahdy, Mahdy
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol 1, No 1 (2015): Mei
Publisher : JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi

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ABSTRAKPenelitian ini bertujuan untuk mengetahui beberapa faktor yang dominan mempengaruhi volatilitas harga saham pada perusahaan konsumsi (makanan & minuman) yang go public di Indonesia. Selama periode 2008 sampai dengan tahun 2010. Jenis penelitian ini merupakan penelitian kausalitas dengan menggunakan data kuantitatif. Data penelitian yang digunakan adalah laporan keuangan yang telah diaudit dan di publikasikan melalui situs www.idx.co.id. Teknik pengambilan sampel yang digunakan adalah purposive sampling. Variabel independen dalam penelitian ini adalah dividen yield (DYIELD), dividen payout ratio (DPAYOUT), longterm debt to asset ratio (LDAR), dan pertumbuhan perusahaan (GROWTH), sedangkan volatilitas harga saham (PVOL) merupakan variabel dependen. Jumlah sampel setiap tahun sebanyak 11 perusahaan. Hasil penelitian ini adalah secara simultan variabel dividen yield (DYIELD), dividen payout ratio (DPAYOUT), longterm debt to asset ratio (LDAR), pertumbuhan perusahaan (GROWTH) tidak berpengaruh signifikan terhadap volatilitas harga saham (PVOL) pada tingkat kepercayaan 95%, sedangkan secara parsial hanya pertumbuhan perusahaan (GROWTH) berpengaruh signifikan terhadap volatilitas harga saham (PVOL) pada tingkat signifikansi 5% (α = 5%). Nilai adjusted R Square menunjukkan 0,124 (12,4%), artinya hanya 12,4% variabel dependen volatilitas harga saham mampu dijelaskan oleh variabel independen pada model regresi penelitian ini sedangkan sisanya sebesar 87,6% dijelaskan oleh variabel lain yang tidak diikutsertakan dalam penelitian ini.Kata Kunci: DYIELD, DPAYOUT, LDAR, GROWTH, PVOL.ABSTRACT This study aims to determine some of the dominant factors affecting the companys stock price volatility of consumption (food & beverage), which went public in Indonesia. During the period 2008 to 2010. This type of research is the study of causality by using quantitative data. The data used in this research is that the financial statements have been audited and published through the site www.idx.co.id. The sampling technique used was purposive sampling. The independent variable in this study is the dividend yield (DYIELD), the dividend payout ratio (DPAYOUT), longterm debt to asset ratio (LDAR), and growth (GROWTH), while the stock price volatility (PVOL) is the dependent variable. The number of samples each year as many as 11 companies. Results of this study was simultaneously a variable dividend yield (DYIELD), the dividend payout ratio (DPAYOUT), longterm debt to asset ratio (LDAR), company growth (GROWTH) no significant effect on stock price volatility (PVOL) at the 95% confidence level, while partially only company growth (GROWTH) significantly affects stock price volatility (PVOL) at a significance level of 5% (α = 5%). Adjusted R Square shows 0.124 (12.4%), meaning that only 12.4% of dependent variable stock price volatility can be explained by the independent variables in regression models of this study while the remaining 87.6% is explained by other variables not included in the study this.
An evaluation of the design of internal control over financial reporting for fiscal year 2021 in the ministry x Ananda, Aditya; Wijayati , Nureni
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 8 (2023): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

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The Audit Board of The Republic of Indonesia's (BPK RI) audit of the Ministry X’s 2020 Financial Statement and indicated an ICoFR weakness in the inventory account. This research intends to evaluate and analyze the ICoFR design at the Ministry X for account inventory based on the audit findings. It also assesses the Ministry X response to the auditor's recommendation of the 2020 Financial Statement audit findings. A case study methodology and qualitative technique are used in this research. Interviews, document examination, and literature reviews are the data collection methods used. According to the research's results, Ministry X neglected to identify some risk and control on the relevant accounts. As a result, improvements should be done to guarantee that similar auditor findings won't occur in the future.
Penerapan Metode Analytic Network Process Pada Pendukung Keputusan Pengangkatan Guru Tetap Nurlela, Siti; Fania, Liza; Ananda, Aditya; Juanda, Muhammad; Sembiring, David JM
Jurnal Sains dan Teknologi Informasi Vol 4 No 4 (2025): September 2025
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jussi.v4i4.8469

Abstract

The process of appointing honorary teachers as permanent teachers still faces various challenges, particularly concerning objectivity and transparency in decision-making. Many educational institutions continue to rely on manual evaluation methods to assess teacher eligibility, which are often subjective and lack measurable analytical foundations. Consequently, the appointment process does not always reflect the actual competence and performance of honorary teachers. Based on these issues, this study aims to develop a Decision Support System (DSS) based on the Analytical Network Process (ANP) method to assist schools and educational authorities in objectively, systematically, and accurately determining which honorary teachers are eligible for permanent appointment. The ANP method was chosen because it can map the interdependence among criteria and sub-criteria in the selection process. Data were collected through observation, interviews, and literature review, then processed using a pairwise comparison matrix to generate the priority weights of each criterion and alternative. The findings indicate that the ANP-based decision support system effectively improves speed, efficiency, and fairness in the teacher appointment process. The results show that the alternative Dwi Rokita achieved the highest score of 2.531439, making her the most eligible candidate for permanent appointment. Therefore, the application of the ANP method proves to be effective in supporting objective and accountable decision-making in the appointment of honorary teachers, while simultaneously contributing to the improvement of human resource quality in the education sector.
Co-Authors Fania, Liza juanda, muhammad Mahdy Mahdy, Mahdy Sembiring, David JM siti nurlela Wijayati, Nureni