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All Journal Jurnal Analisa Akuntansi dan Perpajakan Jurnal of Applied Business and Banking (JABB)
Mohammad Soedarman
STIE Malangkucecwara Malang
Economics, Econometrics & Finance Social Sciences Other

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ANALISIS PERBEDAAN HARGA SAHAM, VOLUME PERDAGANGAN SAHAM DAN RETURN SAHAM SEBELUM DAN SESUDAH STOCK SPLIT lailatus saadah; Achmad Ferrizky Affan; Mohammad Soedarman
Jurnal Analisa Akuntansi dan Perpajakan Vol. 7 No. 2 (2023): Jurnal Analisa Akuntansi dan Perpajakan
Publisher : Prodi Akuntansi FEB UNITOMO

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25139/jaap.v7i2.6864

Abstract

This study aims to compare stock prices, stock trading volume and stock returns before and after a stock split. This study uses quantitative secondary data and uses a test conducted by Wilvoxon Signed Ranks. The population used in this study are companies that have carried out stock splits released by the Indonesia Stock Exchange (IDX) in 2019-2021. The sampling technique of this study was purposive sampling and based on predetermined criteria, 27 companies were obtained as samples. In this study, the paired sample t-test was used to analyze stock prices, trading volume and stock returns before and after a stock split. Based on the results of the data analysis that has been examined, the following conclusions are drawn (1) the stock price before and after the stock split, namely Sig.2 tailed) 0.829 exceeds the significance level of 0.05 so it can be concluded that the stock split does not have an effect on stock prices, (2) the average volume of stock trading before the stock split and also after the stock split has different results if a different test is carried out using the program from SPSS 25 and the Wilcoxon test. The fact that 2-tailed) is significantly higher than the 0.05 level of 0.461 indicates that the stock split has no effect on stock trading volume (3) the average stock return after and before the stock split is far below the significance level, namely 0.0 5 so it can be concluded that the stock split has an impact on stock returns.
IMPLEMENTASI PENYUSUNAN LAPORAN KEUANGAN BERDASARKAN SAK-EMKM PADA USAHA MIKRO, KECIL, DAN MENENGAH Lailatus Sa'adah; Angely Mayang Fandy; Mohammad Soedarman
JOURNAL of APPLIED BUSINESS and BANKING (JABB) Vol 6, No 1 (2025): Maret
Publisher : UNIVERSITAS MUHAMMADIYAH MATARAM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31764/jabb.v6i1.29979

Abstract

Penelitian ini bertujuan untuk menerapkan penyusunan laporan keuangan berdasarkan SAK-EMKM pada UMKM Omah Kriuk Malang. Jenis penelitian ini adalah metode kualitatif deskriptif studi kasus. Penelitian ini mengunakan empat tahap dalam penerapan penyusunan laporan keuangan yaitu, (1) pengumpulan data yang dilakukan dengan wawancara, observasi, dan dokumentasi, (2) penyajian data, (3) rekomendasi, (4) kesimpulan. Berdasarkan hasil penelitian yang telah dilakukan menunjukan bahwa, UMKM Omah Kriuk Malang hanya melakukan pencatatan laporan keuangan secara sederhana berupa pemasukan dan pengeluaran kas. Hal tersebut dikarenakan kurangnya pemahaman pemilik UMKM akan laporan keuangan. Selain itu, anggapan pemilik bahwa pencatatan sederhana berupa pemasukan dan pengeluaran kas sudah cukup untuk usahaya. Peneliti membuat hasil laporan keuangan yang sesuai dengan SAK-EMKM yaitu Laporan Posisi Keuangan, Laporan Laba Rugi, dan Catatan Atas Laporan Keuangan.
Co-Authors Achmad Ferrizky Affan Angely Mayang Fandy LAILATUS SA'ADAH Lailatus Saadah