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All Journal Prosiding Seminar Nasional Sains Dan Teknologi Fakultas Teknik Widya Cipta : Jurnal Sekretari dan Manajemen Perspektif : Jurnal Ekonomi dan Manajemen Universitas Bina Sarana Informatika Moneter : Jurnal Akuntansi dan Keuangan Syntax Literate: Jurnal Ilmiah Indonesia Owner : Riset dan Jurnal Akuntansi Jurnal Nasional Komputasi dan Teknologi Informasi Account : Jurnal Akuntansi, Keuangan dan Perbankan JURNAL EKSBIS Community Engagement and Emergence Journal (CEEJ) Akrab Juara : Jurnal Ilmu-ilmu Sosial STUDI PELAKSANAAN SELFMEDICATION PADA PENDERITA DIARE BERDASARKAN TINGKAT PENGETAHUAN MASYARAKAT PESISIR KECAMATAN SOROPIA KABUPATEN KONAWE Jurnal Orientasi Bisnis dan Entrepreneurship Akasia: Artikel Ilmiah Sistem Informasi Akuntansi IMTechno: Journal of Industrial Management and Technology Jurnal Administrasi Kantor Akuntansi'45 Sinomika Journal: Publikasi Ilmiah Bidang Ekonomi dan Akuntansi Gemilang: Jurnal Manajemen dan Akuntansi Safari : Jurnal Pengabdian Masyarakat Indonesia Golden Ratio of Data in Summary Innovative: Journal Of Social Science Research Journal of Economics and Business (JECOMBI) JURNAL EKONOMI BISNIS DAN MANAJEMEN Lencana: Jurnal Inovasi Ilmu Pendidikan Jurnal Riset Manajemen Jurnal Penelitian Sistem Informasi Journal of Accounting Information System Jurnal Ekonomi Bisnis dan Manajemen Jurnal Sains Student Research Akuntansi: Jurnal Riset Ilmu Akuntansi Journal of Business and Halal Industry Neraca Manajemen, Akuntansi, dan Ekonomi Jurnal Ilmiah Manajemen Ekonomi Dan Akuntansi (JIMEA) Jurnal Ekonomi Bisnis Antartika Journal of Regional Economics and Development Journal Economic Excellence Ibnu Sina Anggaran: Jurnal Publikasi Ekonomi dan Akuntansi Menawan : Jurnal Riset dan Publikasi Ilmu Ekonomi Jurnal Inovasi Global Journal of Innovative and Creativity Jurnal Ekonomi dan Pembangunan Indonesia Jurnal Social Society Journal of Multidisciplinary Inquiry in Science, Technology and Educational Research Jurnal Ekonomi Manajemen Dan Bisnis (JEMB) Akuntansi dan Ekonomi Pajak: Perspektif Global Jurnal Semesta Ilmu Manajemen dan Ekonomi Jurnal Ekonomi, Manajemen, Akuntansi Jurnal Ekonomi, Manajemen Pariwisata dan Perhotelan Jurnal Cinta Nusantara Jurnal Akuntan Publik Jurnal Nasional Komputasi dan Teknologi Informasi
Saridawati
Universitas Bina Sarana Informatika
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Analisis Pelanggaran Etika Profesi Akuntansi (Studi Kasus PT Bank Lippo Tbk) Mochammad Irfan Saputra; Puput Widiyasari; Nova Fitrianti; Saridawati Saridawati
JOURNAL SAINS STUDENT RESEARCH Vol. 2 No. 3 (2024): Juni : Jurnal Sains Student Research
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jssr.v2i3.1406

Abstract

This research aims to analyze violations of accounting professional ethics that occur within PT Bank Lippo Tbk. Professional ethics in accounting is a crucial aspect in ensuring the reliability and integrity of a company's financial reports. The research findings indicate that there are several violations of accounting professional ethics that occur within PT Bank Lippo Tbk, including questionable accounting practices, manipulation of financial reports, and conflicts of interest between management and stakeholders. These violations have led to losses for shareholders, decreased public trust in the company, and threatened market stability. A thorough analysis of this case provides a better understanding of the importance of applying accounting professional ethics in daily corporate practices. The practical implications of this research include the need for strengthened internal and external oversight, increased awareness of ethics among accounting practitioners, and the implementation of stricter accounting standards to prevent future violations.
Influence of Earnings per Share and Price to Earnings Ratio on Stock Price: A Study on PT. Astra International Tbk in 2020–2024 Period Irwin Ananta Vidada; Saridawati Saridawati; Raden Muhammad Tedy Aliudin; Agung Suprianto; Etika Sabariah
Golden Ratio of Data in Summary Vol. 6 No. 1 (2026): November - January
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grdis.v6i1.1720

Abstract

This study examines the impact of earnings per share (EPS) and price-to-earnings ratio (P/E ratio) on the stock price of PT Astra International Tbk during the 2020–2024 period. Addressing the research gap in post-pandemic valuation studies within Indonesia's automotive sector, this research employs a quantitative approach using quarterly secondary data obtained from official financial reports and stock market records. Classical assumption tests confirm that the regression model satisfies the criteria for normality, multicollinearity, heteroskedasticity, and autocorrelation, ensuring the robustness of the analysis. The results demonstrate that both EPS and PER have a positive and significant impact on stock prices, indicating that profitability and valuation measures are critical determinants of market value. These findings underscore the importance of fundamental analysis in informing investment decisions and provide empirical evidence for investors and financial analysts seeking to assess corporate performance in emerging markets.
Digitalisasi Layanan Publik Melalui Platform Terintegrasi Berbasis Laravel Mari Rahmawati; Adi Supriyatna; Sulthan Adly; Rani Suryani; Saridawati Saridawati; Etika Sabariah; Wahyu Indrarti
IMTechno: Journal of Industrial Management and Technology Vol. 7 No. 1 (2026): Vol. 7 No. 1 (2026): Januari 2026
Publisher : LPPM Universitas Bina Sarana Informatika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31294/imtechno.v7i1.11488

Abstract

Abstrak - Pelaporan infrastruktur di tingkat desa, masih banyak dilakukan secara manual, sehingga menimbulkan berbagai kendala seperti keterlambatan penanganan, kehilangan data, dan minimnya transparansi antara warga dan pihak desa. Untuk mengatasi permasalahan tersebut, penelitian ini bertujuan merancang sistem pelaporan infrastruktur desa berbasis web Laravel yang mempermudah masyarakat dalam melaporkan kerusakan fasilitas umum secara mandiri dan terstruktur. Sistem ini dikembangkan menggunakan metode Rapid Application Development (RAD) yang memungkinkan proses pengembangan dilakukan secara cepat melalui tahapan iteratif dan keterlibatan langsung pengguna. Hasil pengembangan menunjukan bahwa sistem dapat berfungsi dengan baik sesuai kebutuhan tiga peran utama: warga, admin desa, dan kepala desa. Sistem ini juga dilengkapi dengan fitur validasi laporan, unggah bukti foto, serta rekap data dalam format PDF. Penerapan metode RAD terbukti mampu meningkatkan efisiensi waktu pengembangan dan menghasilkan sistem yang adaptif terhadap kebutuhan pengguna. Secara umum, sistem ini memberikan manfaat berupa peningkatan transparansi, partisipasi masyarakat, serta akuntabilitas dalam pengelolaan infrastruktur desa. Kata Kunci: Infrastruktur, RAD, Laravel
Analisis Pelanggaran Etika Profesi Akuntansi: Studi Kasus: PT. Asuransi Jiwasyara Saridawati Saridawati; Imelda Cinta Chrissanty; Rachel Septya Sulistyastuti; Elvia Nur Aziza; Mart Eliany
Akuntansi Vol. 3 No. 2 (2024): Juni: Jurnal Riset Ilmu Akuntansi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v3i2.1982

Abstract

The professional code of ethics is an important rule for the profession which aims to improve quality and maintain the dignity of the profession. Where an accountant must uphold ethical principles so as to build trust for users of accounting services. The large amount of business competition that occurs today has led to violations of professional ethics. This violation is a very serious problem for the ethical standards of the accounting profession, one of which was a violation found at PT Asuransi Jiwasraya which manipulated its financial reports. Starting in 2006, the Ministry of BUMN and OJK stated that Jiwasraya's equity was recorded at negative IDR 3.29 trillion. In December 2019, the Attorney General's investigation into the alleged Jiwasraya corruption case stated that there was a violation of the precautionary principle in investing. This analysis aims to explain the basic concepts of ethics, code of ethics and basic principles of accountant ethics that have been violated by PT Asuransi Jiwasraya. In this case, there were 5 basic principles of accounting ethics that were violated by PT Asuransi Jiwasraya, namely integrity, objectivity, competence and professional prudence, confidentiality and professional behavior.
PENGARUH DEBT TO EQUITY RATIO DAN DIVIDEND PAYOUT RATIO TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI TAHUN 2022-2025 Nadia Rahmawati; Saridawati Saridawati
Jurnal Cinta Nusantara Vol. 4 No. 3 (2026): Juli-September, Synergy of Research and Community Service for Community Empower
Publisher : CV. Bunda Ratu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63754/jcn.v4i3.215

Abstract

Firm value is one of the metrics investors use to assess a company's condition and prospects. This study analyzes the effect of the Debt-to-Equity Ratio (DER) and the Dividend Payout Ratio (DPR) on firm value in manufacturing companies listed on the Indonesia Stock Exchange during the 2022–2025 period. The study sample consisted of 15 companies selected using a purposive sampling technique, with a total of 60 observations. Testing was conducted using a quantitative approach and multiple linear regression analysis. The results show that DER has a negative and significant effect on firm value, indicating that increased debt usage can lower investor valuations. Conversely, DPR has a positive and significant effect, indicating that higher dividend distributions tend to increase firm value. These two variables explain 27.6% of the variation in firm value, while the remaining 72.4% is influenced by other factors not examined. 
Pengaruh Green Accounting dan Return on Equity Terhadap Nilai Perusahaan pada Perusahaan Manufaktur yang Terdaftar di BEI Periode 2021 - 2024 Wahyuni Dwi Febriana Setyaningrum; Saridawati Saridawati
Community Engagement and Emergence Journal (CEEJ) Vol. 7 No. 4 (2026): Community Engagement & Emergence Journal (CEEJ)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ceej.v7i4.12090

Abstract

Penelitian ini dilatarbelakangi oleh pentingnya kinerja keuangan dalam menentukan nilai perusahaan, khususnya pada sektor Consumer Non-Cyclicals yang memiliki peran strategis dalam perekonomian Indonesia. Tujuan penelitian ini adalah menganalisis pengaruh Green Accounting dan Return on Equity (ROE) terhadap nilai perusahaan. Penelitian menggunakan metode kuantitatif dengan pendekatan deskriptif. Data yang digunakan merupakan data sekunder yang diperoleh dari laporan keuangan perusahaan yang dipublikasikan melalui situs resmi Bursa Efek Indonesia (BEI). Sampel penelitian terdiri dari 16 perusahaan yang dipilih dari total 132 perusahaan berdasarkan kriteria tertentu. Analisis data dilakukan menggunakan metode data panel dengan bantuan perangkat lunak EViews 14 serta pemilihan model data panel yang digunakan adalah Fixed Effect Model (FEM). Hasil penelitian menunjukkan bahwa Green Accounting tidak berpengaruh terhadap nilai perusahaan. Sebaliknya, Return on Equity (ROE) terbukti berpengaruh positif dan signifikan terhadap nilai perusahaan serta Green Accounting dan Return On Equity berpengaruh secara silmultan. Temuan ini menunjukkan bahwa profitabilitas masih menjadi faktor utama yang dipertimbangkan investor dalam menilai perusahaan. Dengan demikian, baik penerapan Green Accounting maupun Return on Equity (ROE) merupakan aspek penting dalam upaya meningkatkan nilai Perusahaan.
Analisis Komparatif Return dan Volatilitas antara Emas Fisik dan Saham Emiten Emas di BEI Periode 2020–2026 Irwin Ananta Vidada; Saridawati Saridawati; Raden Muhammad Tedy Aliudin; Agung Suprianto; Etika Sabariah
Journal Social Society Vol. 6 No. 4 (2026): Oktober - Desember 2026
Publisher : Pustaka Digital Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54065/jss.6.4.2026.1325

Abstract

Global economic uncertainty during 2020–2026 increased fluctuations in investment assets and strengthened the importance of selecting instruments with appropriate return and risk characteristics. This study aims to compare the investment performance of physical gold and gold-related stocks listed on the Indonesia Stock Exchange (IDX) based on return and cross-sectional performance characteristics. The study employed a quantitative descriptive-comparative design using secondary historical price data obtained from TradingView. The analysis covered five investment instruments, namely physical gold represented by XAU/IDR and four gold-related stocks: PT Aneka Tambang Tbk (ANTM), PT Bumi Resources Minerals Tbk (BRMS), PT Hartadinata Abadi Tbk (HRTA), and PT J Resources Asia Pasifik Tbk (PSAB), observed from January 2, 2020 to March 17, 2026. Data were analyzed using Holding Period Return (HPR), mean return, range, and cross-sectional standard deviation, followed by a historical investment simulation of IDR 100 million. The results show that physical gold generated an HPR of 299.64%, while the gold-stock group produced an average HPR of 724.53%. BRMS recorded the highest HPR at 1,411.11%, followed by HRTA at 1,040.91%, ANTM at 343.79%, and PSAB at 102.29%. The gold-stock group exhibited substantial cross-sectional dispersion, with a standard deviation of approximately 606.53% and a range of 1,308.82%, indicating considerable performance differences among issuers. These findings indicate that gold-related stocks offered higher average wealth-accumulation potential during the observation period, but their performance varied markedly across issuers. Physical gold, meanwhile, generated a positive cumulative return that was lower than the stock-group average but higher than PSAB. The results imply that investment decisions should consider both expected return and differences in performance across instruments, while stock selection remains particularly important when investing in gold-related equities.
Co-Authors Adam Ivanda Raditya Adi Supriyatna Afdilah Rivky Metahesya Agung Suprianto Agung Suprianto Ahmad Rizky Hakim Akbar Jazuli Al Hafizh, M. Reza Alfianti Wulan Wandari Valenza Aliudin, Raden Muhammad Tedy Alvina, Trias Amaylia Putri Puspitasari Angelina Putri Rahayu Ani Rakhmanita Anindya Putri Widasari Anindya Putri Widasari Anisa Yulianti Annisa Nurul Liviany Annisa, Khairin Aprillia , Mega Arif Dian Rahmawati Aryana, Nasdian Aulia Khusai Ratul Ambia Aurannisa Fadia Ayuni, Ayuni Bella Pratiwi Bisri Bisri Br.Malau, Irma Yanti Celysabeta Marta Hutabarat Christien, Dahlia Dahlia Dahlia David Dzaky Prasetyo Delia Alayda Delia Hanin Salsabila Denny Erica Deti Pratiwi Dewi Nur Aini Dewi, Shilfa Septiana Dimas Prasetya Dinda Ayu Nuraisyah Dini Mega Dita Faradilla Doni Ramadhana Eka Devi Trisnawati Elvia Nur Aziza Elvia Nur Aziza Endah Wardani, Endah Ethic, Sabariah Etika Sabariah Eva Zuraidah Fairuz, Zahra Putri Fakhri Rahman Azzura Farin Aprita Feri Husein Hibadullah Firmansyah Fitrianingsih, Dessy H. Hoiriah Haikal Aryo Pudra Karna Harahap, Yuliana Ilya Hardani, Sri Hoiriah, Hoiriah Hutagalung, Chaterina Charessa Ibnu Dwi Fajar Imelda Cinta Chrissanty Imelda Cinta Chrissanty Indah Aulia Indah, Alika Indarti, Wahyu Intan Puspaningrum Irwandy, Ade Irwin Ananta Vidada Istiatik, Dasih Irma Istiqamah, Aziza Ita Dewi Sintawati Janna, Ijratul Jantenes, Luis Kezia Abigail Sousia Khaila Deska Nuvie Khikmah, Saniyatul Khoirunaya, Shahnaz Kumorojati, Inggit Kurniawati Duha Lathifah Dinar Lathifah Dinar Lidtwin Titirloloby, Emiliana Lina Agustin Linda Permata Sari Maharani, Risma Septi Mardianti, Mia Mareta Nurul Fitri Mari Rahmawati MARIA BINTANG Mart Eliany Mart Eliany Maya Hamidah Mesye Laila Migeli, Fanny Mochammad Irfan Saputra Mohammad Aris Muflikhatun Novia Rahwawati Muhamad Yuzril Bimantoro Muhammad Addin Hidayatulloh Muhammad Aifa Fahreza Muhammad Faqih Zamani Muhammad Ryafinuddin Mujiaty, Yulia Mukti, Nanda Danur Setiya Muna Salsabila Murniyati Murniyati Mutiara Aryanti Nur Cahyani Nabila, Salwa Nadia Nadia Nadia Rahmawati Nadira Ash Shabilla Nanda Jussi Nazwa Fadya Bancin Nina Barokah Nina Sri Rahayu Nita Tri Handayani Noorend, Fariz Maulana Nova Fitrianti Novayanti, Deasy Novi Amallia Nur Agustin, Merlin Nur Aini Setyawati Nurchika Rahayu H. Nurvi Oktiani Okky Kharisma Olivia Purama J Pangaribuan, Ruth Dahlia Paramitha, Dewi Priska Caroline Puji Astuti Puput Widiyasari Putra Aditya Muhammad Putri Regina Putri, Illyin Sekar Putri, Nadila Ananda Rachel Septya Sulistyastuti Rachel Septya Sulistyastuti Rachmalyta Afifah Putri Raden Muhammad Tedy Aliudin Rahma Annisa Saraswati Rahmawati, Nadia Raidatullah, Selika Rahma Raihanah, Syahla Raihani Aprilia Ramadina Fadila Wibisono RANI RANI, RANI Rani Suryani Ratih Hastasari Ratih Setyo Rini Regina, Devanka Renika Yanti Reynaldi Yanuarsyah Rini Mustikowati Rini Wanti Sholikhah Riska Amanda Rismawati Nurraihani Riyani Rahayu Rizka Della Cahyani Safitri, Mutiara Indah Sagita, Renatha Salsabila, Lyra Agusta Salwa, Hanifah Aufa Sari, Murti Sari, Vianita Kumala Savina Dwi Cahya Sekar Arum Larasati Selfa Gaduh Kharisma Sembiring, Rhenda Basya Sephia Surya Utami, Andini Shasa Puja Amritha Shildan, Difa Maris Shofa, Ghaitsa Zhahira Simamora, Rotua Tiofanta Siti Mutmainah Sonatha, Anggrita Sri Astuti Suci Indah Permatasari Suharini Suharini Sukathen, Fauzy Putra Sukmadiningrat, Fitriani Sulthan Adly Suminten Suminten Suminten Suminten Suminten Suminten, Suminten Suryani, Rani SYIFA SALSABILA Syifana Putri Z. Teni Agustina Tirta Aprilia, Tania Tri Gianti Tukan, Mechtildis Berliana Umar Alhadi Umniati Afifah Valencya Valencya Vania Juliyana Viera Pramestya Viera Pramestya Makuta Wahyu Indrarti Wahyuni Dwi Febriana Setyaningrum Widiyastuti, Kania Wijayanti, Devi Ayu Wowor, Afelini Michelle Yesi Anidya Putri Yosua Yosua Yufita Sri Rejeki Yuli Rofiyani Yulia Mujiaty Yusdiman, Wawang Zahra Nur Aziza Zahra, Syaqina Lailatul