Article Per Year (5 Year)
p-Index From 2020 - 2025
0.444
P-Index
This Author published in this journals
All Journal Jurnal Derma Pengabdian Dosen Perguruan Tinggi (Jurnal DEPUTI) BONANZA : Jurnal Ilmiah Ekonomi, Bisnis dan Keuangan
Aryo Bimo Setya Permana
Program Studi Akuntansi, Fakultas Ekonomi, Universitas Al-Azhar Medan
Agriculture, Biological Sciences & Forestry Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Economics, Econometrics & Finance Electrical & Electronics Engineering Energy Engineering Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Mechanical Engineering Social Sciences

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
PENGARUH PANDEMI COVID-19 PADA RELEVANSI NILAI INFORMASI AKUNTANSI (STUDI PADA PERUSAHAAN LQ45 DI BURSA EFEK INDONESIA) Aryo Bimo Setya Permana; Tuah Panjaitan; Rafiqah Humaira
BONANZA : Jurnal Ilmiah Ekonomi, Bisnis dan Keuangan Vol. 3 No. 2 (2023): Agustus 2023
Publisher : Fakultas Ekonomi Universitas Al-Azhar Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Value relevance is the ability to explain (explanatory power) accounting information as a basis for investors as users of financial statements in making decisions. However, the Covid-19 pandemic has become a challenge for stock market players. The company conducts business options for the continuity of operations during the pandemic. This research aims to see the influence of the COVID-19 pandemic on the relevance of the value of accounting information to the LQ45 sample on the Indonesia Stock Exchange, namely 45 companies with high market capitalization. The method used uses the Ohlson model as a basis for testing by taking adjusted R2. The results found that the relevance of the book equity value during the pandemic rose because investors were more concerned with book value than profit information. Hence, the relevance of the importance of earnings fell. This research is limited to using only book value and profit variables with the Ohlson model; future research can use other accounting elements by modifying the model.
Pembuatan taman baca WA Pesek Hutan Kanal Kecamatan Medan Johor Sukarsih; Aryo Bimo Setya Permana; Tuah Panjaitan
Jurnal Derma Pengabdian Dosen Perguruan Tinggi (Jurnal DEPUTI) Vol. 4 No. 1 (2024): Januari 2024
Publisher : LPPM Universitas Al-Azhar medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54123/deputi.v4i1.328

Abstract

The implementation of community service has a specific goal, namely to raise awareness about the importance of reading among school students and utilize the Hutan Kanal land by constructing a reading garden for the community. This activity is carried out in collaboration with the Community Care Association (WA PESEK), a partner with legal status located at Jl. Karya Jaya No. 136 Pangkalan Mansyur, Medan Johor Subdistrict. This community service plays a crucial role as an educational garden for students and the surrounding community, with the hope of making a positive contribution to enhancing reading interest and sustainable utilization of the Hutan Kanal land
Co-Authors Rafiqah Humaira Sukarsih Tuah Panjaitan