Claim Missing Document
Check
Articles

Found 17 Documents
Search

Analisis Biaya Produksi dan Penerimaan Pendapatan Usaha Jamur Tiram Di Kabupaten Tuban Hariyanti Hariyanti; Pebriyantiningsih Pebriyantiningsih
AKUNTANSI 45 Vol. 4 No. 1 (2023): Jurnal Ilmiah Akuntansi
Publisher : Fakultas Ekonomi Program Studi Akuntansi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/akuntansi45.v4i1.2455

Abstract

This study aims to describe and explain the production costs and business income obtained from several oyster mushroom cultivators in Tuban Regency. The samples in this study were 4 home oyster mushroom cultivators. The research method used in this research is descriptive qualitative, which is a method that aims to explain existing phenomena by observing, understanding, and applying the theory used. Based on the data analysis carried out, it can be seen that 4 samples of oyster mushroom cultivators in Tuban Regency for 4 consecutive years from 2016, 2017, 2018 and 2019 analysis of the production cost of Azza Mushrooms amounted to Rp. 3,325,000, -, from the mushroom village of Rp. 2,989,000, - from the mushroom house for Rp. 1,964,000, - and from the blessing mushroom house for Rp. 2,535,000. For analysis of revenue receipts of business. It can be concluded that there is only instability between one cultivation and another.
Dynamic Analysis of the Relationship Between Market Sentiment and Stock Volatility at the Bei Using the Auto Regressive Integrated Moving Average (ARIMA) Model Hariyanti; Rokhadi; Vena Vilenia
Dinasti International Journal of Economics, Finance & Accounting Vol. 6 No. 2 (2025): Dinasti International Journal of Economics, Finance & Accounting (May-June 2025
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v6i2.4400

Abstract

This study aims to analyse the dynamic relationship between market sentiment and stock volatility on the Indonesia Stock Exchange (IDX) using the Autoregressive Integrated Moving Average (ARIMA) model. The research method used is a quantitative method with a causality approach using secondary data in the form of time series data of quarterly financial reports of PT Adhi Karya for the period 2008-2023, which is analysed through the ARIMA model for forecasting and selecting the best model based on statistical criteria. The ARIMA (1, 1, 1) model effectively represents the historical data pattern of quarterly assets of PT United Tractor with a stable trend and a slight gradual increase for the period December 2024 to December 2026. However, this model has limitations in capturing more complex variations or dynamics in the data. Accurate ARIMA models help maintain financial market stability, support efficient investment decision-making, and provide insights for macroeconomic policy planning that drives economic growth. In addition, reliable predictions increase investor confidence, both domestic and foreign, thereby strengthening financial sector risk management and encouraging investment for sustainable economic development.
Transformasi Digital Akuntansi Manajemen pada UMKM di Kabupaten Tuban dalam Meningkatkan Daya Saing Bisnis Hariyanti Hariyanti; Martha Laila Arisandra; Siti Shoimah
Bisman (Bisnis dan Manajemen): The Journal of Business and Management Vol. 8 No. 3 (2025): November 2025
Publisher : Program Studi Manajemen, Fakultas Ekonomi, Universitas Islam Majapahit, Jawa Timur, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36815/bisman.v8i3.3323

Abstract

The Effect of Corporate Tax Policy Reform on Investment Decisions and Profitability of Manufacturing Firms in Indonesia Hariyanti Hariyanti; Ayu Esteka Sari; Toshniyozova Marjona Ikrom kizi
Harmoni Economics: International Journal of Economics and Accounting Vol. 1 No. 1 (2024): February: Harmoni Economics: International Journal of Economics and Accounting
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70062/harmonieconomics.v1i1.402

Abstract

This study examines the impact of tax policy reforms on investment decisions and profitability in Indonesia's manufacturing sector. Using panel data regression analysis over a five-year period, the research analyzes the relationship between tax reforms, investment behavior, and financial performance. The findings show that tax incentives significantly influence corporate investment decisions, with firms receiving tax relief increasing their capital expenditures by 12%. Additionally, these firms experienced a 15% increase in profitability, highlighting the importance of favorable tax policies in boosting firm performance. The study also finds that larger, capital-intensive firms benefit more from tax reforms, suggesting that firm characteristics play a crucial role in determining the effectiveness of tax incentives. The comparison of firms receiving tax relief versus those under standard tax rates further emphasizes the positive effects of tax incentives on investment and profitability. These results align with existing literature, which underscores the critical role of tax policy in promoting investment and long-term economic growth. However, the study also acknowledges certain limitations, including the sample size and the scope of data, and suggests future research should explore the broader effects of tax policies across various industries. The practical implications of the findings are significant for policymakers in Indonesia, as tax reforms can be a powerful tool for fostering economic growth and encouraging corporate investment in the manufacturing sector.
Shifting The Relationship Between Market Sentiment, Market Volume, Trading Volume and Volatility on The Indonesia Stock Exchange Approach Model Vector Autoregression Dede Mariyani; Hariyanti Hariyanti; Anggian Kalista
Eduvest - Journal of Universal Studies Vol. 5 No. 4 (2025): Eduvest - Journal of Universal Studies
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/eduvest.v5i4.34659

Abstract

This study analyzes the relationship between market sentiment, trading volume, and stock volatility on the Indonesia Stock Exchange (IDX) using the Vector Autoregression (VAR) model. The research addresses the complexity of these interdependent variables and their impact on market dynamics, aiming to provide insights for investors, regulators, and policymakers. The objective was to evaluate how changes in market sentiment affect trading volume and stock volatility and how these variables interact over time. The VAR model was applied to daily and weekly data on market sentiment, trading volume, and stock volatility from IDX. Results indicate that positive sentiment generally increases trading volume and stock volatility, while negative sentiment tends to reduce trading activity and escalate volatility. The findings also highlight the significant role of market liquidity, as trading volume impacts volatility by improving market stability. This study underscores the importance of sentiment analysis in investment strategies and market regulation, suggesting that maintaining market liquidity and stabilizing sentiment can enhance market efficiency and stability. The implications of these results are critical for improving risk management and informing investment decisions in the Indonesian capital market.
Stock Volatility, Cash Flow, and Financial Planning of Sharia Securities Issuers: An ARIMA Approach Hariyanti; Sukistanto; Febi Yanne Mustika
ADILLA : Jurnal Ilmiah Ekonomi Syari'ah Vol. 9 No. 2 (2026): Juli
Publisher : Universitas Islam Darul 'ulum Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52166/adilla.v9i2.12607

Abstract

This study examines the effect of stock price fluctuations on cash flow conditions and financial planning strategies among companies listed on the Indonesia Stock Exchange’s Sharia Securities List (DES). Using a quantitative approach that combines explanatory research and time series analysis, the study analyzed 45 issuers consistently listed on the DES from 2021 to 2025. The sample was selected through purposive sampling, using secondary data from daily stock price movements and annual financial reports published by the IDX and the Financial Services Authority (OJK). ARIMA modeling was applied to forecast stock volatility, while panel data regression was used to assess its impact on internal financial conditions. The findings indicate that stock price fluctuations have a significant negative effect on operational cash flow (coefficient -12.456; p=0.007). In response to increased uncertainty, firms tend to raise their cash reserve ratio (coefficient 0.008; p=0.045), although earnings forecast accuracy declines (coefficient -0.234; p=0.003). The ARIMA (1,1,1) model produced strong predictive accuracy, with a MAPE of 3.80%. Overall, the results suggest that ARIMA-based forecasting should be integrated into scenario-based financial planning to support more adaptive managerial decisions.
PENGARUH ECONOMIC VALUE ADDED (EVA), MARKET VALUE ADDED (MVA), REFINED ECONOMIC VALUE ADDED (REVA) TERHADAP HARGA SAHAM DAN RETURN SAHAM PADA PERUSAHAAN MANUFAKTUR YANG TERCATAT DI BURSA EFEK INDONESIA Dede Meriyani; Hariyanti; Diah Rachmawatie Novida
Cerdika: Jurnal Ilmiah Indonesia Vol. 3 No. 12 (2023): Cerdika : Jurnal Ilmiah Indonesia
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/cerdika.v3i12.693

Abstract

Tujuan dari penelitian ini adalah untuk menguji EVA, MVA, dan REVA terhadap harga saham dan return saham. Dalam penelitian ini menggunakan sampel penelitian sebanyak 104 perusahaan manufaktur yang di ambil melalui random sampling pada periode 2014-2016. Analisis data dan pengujian hipotesis pada penelitian ini menggunakan metode Partial Least Square Path Modeling (PLS-SEM). Hasil penelitian ini menunjukkan bahwa EVA, MVA, dan REVA memiliki hubungan positif signifikan terhadap harga saham dan return saham. Dengan melihat hasil penelitian ini, memperlihatkan bahwa penilaian kinerja menggunakan metode EVA, MVA, dan REVA mempunyai pengaruh yang kuat terhada harga saham dan return saham. Hal ini memperlihatkan bahwa penilaian berdasarkan value menjadi penting karena setiap investasi tidak dapat melepaskan diri dari konsekuensi munculnya biaya modal sebagai kompensasi atas dana yang digunakan untuk membiayai investasi tersebut. Pengembalian dari suatu investasi akan baru berarti apabila besarnya pengembalian tersebut melebihi biaya modal yang dikeluarkan untuk terwujudnya investasi tersebut, pengukuran tentunya memerlukan metode penilaian yang akurat.