Article Per Year (5 Year)
p-Index From 2021 - 2026
2.233
P-Index
This Author published in this journals
All Journal JOURNAL OF BUSINESS AND ECONOMICS RESEARCH (JBE) J-AKSI : JURNAL AKUNTANSI DAN SISTEM INFORMASI Jurnal Akuntansi dan Manajemen Bisnis (JAMAN) Journal of Business, Accounting and Finance Jurnal Media Akademik (JMA) Proceeding International Annual Conference Economics, Management, Business, and Accounting
Syafira Mariana
Universitas Sebelas April
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

Published : 12 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 12 Documents
Search

 1   2 
The Influence of Fundamental Factors, Technical Factors, and Risks Systematic of Stock Prices in Sectors Index Banking Infobank15 Listed On the Indonesia Stock Exchange 2015-2018 Period Syafira Mariana; Tianna Fenny
Journal of Business, Accounting and Finance Vol. 4 No. 2 (2022): Journal of Business Accounting and Finance
Publisher : LPPM Universitas Sebelas April

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

Abstract

The purpose of this study is to determine: 1) The influence of fundamental factors, namely ROA (Return On Asset), ROE (Return On Equity), Debt to Equity Ratio (DER) and CR (Current Ratio) on stock prices in a banking sector, Infobank Index15 registered on the IDX in 2015-2018; 2) The influence of technical factors in the form of trends on stock prices in Banking sector Infobank15 Index listed on the IDX in 2015-2018; 3) The Effect of Systemic Risk (β) on stock prices in Banking sector Infobank15 Index listed on the IDX in 2015-2018. The population in this study encloses 15 companies in the Financial and Banking Sector in Infobank15 Index, as many as 15 companies from 2015 to 2018. Infobank15 Index measures the price performance of 15 banking stocks that have good fundamental factors and high trading liquidity. All members of the population are sampled in this study. Therefore, this research is a census research, sampling saturated. The results show that ROA (Return On Asset), ROE (Return On Equity), Debt to Equity Ratio (DER) and CR (Current Ratio) have no effect on stock prices in companies listed in Infobanks Index15. Stock trends have an effect on stock prices in companies listed in the Infobanks15 Index. Systemic risk as measured by stock beta has no effect on the stock price of companies listed in the Infobanks15 Index
Effect of Debt Policy, Dividend Policy, Size of the Supervisory Board, Level of Independence of the Supervisory Board and Company Value in the previous period on Company Value in the Property, Real Estate and Building Construction Industry Sector in Burs Tiana Fenny Krisdina; Syafira Mariana
Journal of Business, Accounting and Finance Vol. 5 No. 1 (2023): Journal Of Bisiness, Accounting & Finance
Publisher : LPPM Universitas Sebelas April

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

Abstract

The purpose of this study is to test an impact of currentdebt policy, dividend policy, supervisory board size, independency of supervisory board, previous period of firm value on current firm value as well as to know the value of impact of these five explanatory variables on current firm value in property, real estate, and building construction industry sector on Indonesia Stock Exchange on 2010-2015. Firm value is measured by closing stock price. Debt policy is measured by debt to equity ratio, dividend policy is measured by dividend payout ratio, supervisory board is measured by the number of commissioner board, and independency of supervisory board is measured by ratio of independent commissioner board number divided by the number of all board commissionernumber. The firms as sample are taken from the population by using stratified random sampling method.Method of data analysis used is regression model with polling data. The result of this study concludes two things. Firstly, current debt policy and previous firm value have a positive impact on current firm value, whereas the rest do not have an impact on current firm value. Secondly, the impact value that can be explained by these five independent variables on firm value is reflected by adjusted R-squared value of 80.3639%.
Influence Of Earnings Per Share (Eps) And Return On Equity (Roe) On Share Prices In Manufacturing Companies Of The Consumer Goods Industry Listed On The Indonesian Stock Exchange Syafira Mariana
Journal of Business, Accounting and Finance Vol. 5 No. 2 (2023): Journal Of Bisiness, Accounting & Finance
Publisher : LPPM Universitas Sebelas April

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

Abstract

The purpose of this study is to determine: 1) The effect of EPS (Earnings Per Share) on the share prices of consumer goods manufacturing companies listed in the BEI. 2) The effect of Return On Equity (ROE) on the share prices of consumer goods industry manufacturing companies listed in the BEI. 3) The effect of Earnings Per Share (EPS) and Return On Equity (ROE) on the share prices of consumer goods industry manufacturing companies listed in the BEI. The population in the study included 40 consumer goods industry enterprises from 2017 to 2022. With a sample number of 5 companies were selected using the purposive sampling method. The methods used in this study are the descriptive method and the verifiative method. The results of the study showed that EPS (Earnings Per Share) has a significant effect on the share price of manufacturing companies in the consumer goods industry sector listed on the Indonesian stock exchange. ROE (Return On Equity) has no significant effect on the share prices of manufacturing companies of the consumer goods industry sector listed in the BEI. Simultaneously, both the variables Earnings Per Share (EPS) and Return On Equity (ROE) together have a significant effect on the share prices of the consumer goods industry manufacturing companies listed in the BEI.
PENGEMBANGAN STRATEGI PEMASARAN DAN PROMOSI PRODUK UMKM TELUR ASIN Syafira Mariana
Jurnal Media Akademik (JMA) Vol. 2 No. 1 (2024): JURNAL MEDIA AKADEMIK Edisi Januari
Publisher : PT. Media Akademik Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62281/v2i1.112

Abstract

Masa pandemi Covid-19 merupakan masa yang sulit bagi setiap warga masyarakat. Pandemi Covid ini telah menggerogoti sendi-sendi perekonomian, tidak luput juga bagi para pelaku usaha dan UMKM. Di tengah masa yang sulit ini, UMKM sebagai pilar perekonomian masyarakat menghadapi kendala dan kesulitan untuk bertahan. Kegiatan pengabdian ini dilakukan sebagai respon atas kesulitan yang dialami oleh kelompok Telur Asin . Melalui serangkaian kegiatan penjaringan informasi dari para anggota, tim pengabdian menemukan kendala pokok bagi kelompok untuk bisa tetap berproduksi di tengah situasi ini. Metode pelaksanaan kegiatan pengabdian kepada masyarakat ini disesuaikan dengan situasi pandemi, sehingga beberapa rencana kegiatan awal harus diubah. Kegiatan workshop dan pelatihan tidak dapat dilaksanakan. Mempertimbangkan hal ini, arah tujuan dan manfaat kegiatan pengabdian menyesuaikan kebutuhan dari kelompok melalui metode yang memungkinkan untuk dikembangkan. Penyebaran kuisioner daring memperoleh hasil bahwa kebutuhan yang mendesak di masa pandemi dan memasuki era kenormalan baru saat ini adalah metode pemasaran atau promosi yang lebih efektif. Arah pelaksanaan pengabdian disesuaikan dengan kebutuhan kelompok untuk melakukan promosi produk melalui media digital dan e-commerce. Kegiatan pelaksanaan terbagi menjadi 3 tahap, yakni sosialisasi program, jajak pendapat tentang kebutuhan promosi produk di masa pandemi, dan inisiasi perancangan dan pembuatan konten promosi dengan media digital. Pendampingan pembuatan modul konten digital merupakan bentuk pemberdayaan dan edukasi komunitas. Melalui kegiatan ini diharapkan mampu menghasilkan peningkatan omzet penjualan produk Telur Asin.
Pengaruh Pengendalian Internal Terhadap Efektivitas Pencegahan Kecurangan Laporan Keuangan Mariana, Syafira; Ismayanti, Rima
Journal of Business and Economics Research (JBE) Vol 6 No 2 (2025): June 2025
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jbe.v6i2.7560

Abstract

The government’s financial report serves as a form of transparent accountability in the management of state finances. However, in practice, various issues still arise, as revealed through audit results conducted by the Inspectorate, which acts as the Government Internal Supervisory Apparatus (APIP). Therefore, internal control plays a crucial role in minimizing the risk of fraud. This study aims to examine the extent to which internal control influences the effectiveness of fraud prevention. The research uses a quantitative approach through a survey method. It was conducted at the Majalengka Regency Inspectorate using a saturated sampling technique, where questionnaires were distributed to 32 Auditors and PPUPD officers as respondents. Analysis of data using normality test, linearity test, and simple regression analysis., t-test for hypothesis testing, and coefficient of determination (R²), all processed using IBM SPSS Version 25. The t-test (partial) results showed a t-count of 5.741, while the t-table value at a 0.05 significance level was 2.042. Since t-count > t-table (5.741 > 2.042), the hypothesis is accepted. This indicates that internal control significantly affects the effectiveness of fraud prevention at the Majalengka Regency Inspectorate. The coefficient of determination (R²) was 0.651, meaning that 65.1% of fraud prevention effectiveness is influenced by internal control. The remaining 34.9% is affected by other factors not examined in this research, such as auditor competence, human resource quality, external pressures, and anti-fraud policies.
The Influence Of Tax Knowledge And Information Technology On The Compliance Of Land And Building Taxpayers PBB-P2 (A Case Study In Surian Period 2021-2024) Handi, Handi; Kurniawan, Ryan Feryana; Mariana, Syafira
Journal of Business, Accounting and Finance Vol. 7 No. 2 (2025): Journal Of Bisiness, Accounting & Finance
Publisher : LPPM Universitas Sebelas April

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

Abstract

Rural and Urban Land and Building Tax is a tax imposed on the ownership or use of land and buildings located in rural and urban areas.Tax plays an important role as the main source of state revenue used to fund various public expenditures, such as infrastructure, education, health, and security.The purpose of this study was to determine the effect of tax knowledge and information technology on the compliance of Rural and Urban Land and Building Tax (PBB-P2) both partially and simultaneously. The research method used is a quantitative descriptive approach method. Data collection techniques were obtained from the results of questionnaires and literature studies. The sample in this study were taxpayers in Surian District, Sumedang Regency, totaling 100 respondents. The analysis technique used was multiple linear regression analysis. The data collected were calculated using the SPSS 23 for Windows program. Based on the results of the data analysis, it can be concluded that partially tax knowledge has a positive effect on the compliance of rural and urban land and building taxpayers by 22.4% and information technology has a positive effect on the compliance of rural and urban land and building taxpayers by 32.2%. Simultaneously, tax knowledge and information technology have a positive influence on the compliance of rural and urban land and building taxpayers by 54.5% and the remaining 45.5% is influenced by other factors outside this research
The Effect of Tax Extensification and Intensification on Regional Tax Revenue at the Regional Revenue Management Agency of Sumedang Regency Mariana, Syafira
Journal of Business, Accounting and Finance Vol. 6 No. 1 (2024): Journal Of Bisiness, Accounting & Finance
Publisher : LPPM Universitas Sebelas April

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33481/jobaf.v6i1.1360

Abstract

Extensification and Intensification are government efforts to increase regional tax revenues. Based on the phenomenon that occurs at BAPPENDA Sumedang Regency, there are still many taxpayers who have not carried out their obligation to pay regional taxes according to the regulations. The aim of this research is to find out the influence of Tax Extensification and Intensification activities on Regional Tax Revenue at BAPPENDA Sumedang Regency. The research method used in preparing this thesis is a descriptive analysis method with a secondary data survey type of monitoring. The data collection technique was in the form of a questionnaire distributed to 26 Sumedang Regency BAPPENDA employees. The data analysis techniques used in this research are multiple regression techniques, correlation analysis, coefficient of determination, t test and f test. Testing this statistical analysis using the help of IBM SPPS 17. Then the results of this analysis are that Tax Extensification and Intensification influence Regional Tax Revenues partially or simultaneously, and the value of the influence of Taxation Extensification and Intensification on Sumedang Regency Regional Tax Revenues is 83.1% and the remaining 16.9% is influenced by other factors. Based on the results of the research, the researcher provided suggestions to BAPPENDA Sumedang Regency to further increase the internal collaboration of the special Extensification team and to intensify outreach and increase the number of Human Resources so that the implementation of Regional Tax Extensification and Intersification runs more optimally
Analyze The Performance of Sharia Stock (Study at PT Wijaya Karya Persero Tbk) Utami, Anita Dwi; Radia, Dewi Andita Permatasari; Mariana, Syafira
Journal of Business, Accounting and Finance Vol. 6 No. 2 (2024): Journal Of Bisiness, Accounting & Finance
Publisher : LPPM Universitas Sebelas April

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

Abstract

One way to manage wealth is by investing. Investment can be done by buying shares. Shares are divided into two, namely conventional shares and sharia shares. The sharia stock market is a stock market where every transaction is carried out based on sharia principles. One of the companies that entered the sharia stock market is PT Wijaya Karya Tbk (PT WIKA). The company experienced a decline in net profit and net income during the Covid-19 pandemic so that investors became concerned about the stability of its shares. Signals from the company through financial performance provide information that shows the bank's performance is very high to the market so that it can attract the attention of investors. Descriptive analysis that will be used in this study. The object of research is Sharia Shares and PT WIKA Shares. The results of the study seen from the economic conditions, industrial conditions, and business conditions ofPT WIKA show that PT WIKA shares are worth buying even though during the Covid-19 pandemic there was a decline in net profit and net income. In addition, it is predicted that in the future it will get big projects, especially since the Indonesian government is currently intensively carrying out development.
The Influence of Tax Incentives on UMKM Taxpayer Compliance. (Study at Kantor Pelayanan Pajak Pratama Subang Mariana, Syafira; Utami, Anita Dwi; Radia, Dewi Andita Permatasari
Journal of Business, Accounting and Finance Vol. 7 No. 1 (2025): Journal Of Bisiness, Accounting & Finance
Publisher : LPPM Universitas Sebelas April

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

Abstract

Based on the phenomenon that occurred at KPP Pratama Subang, many UMKM Taxpayers still do not calculate and report their taxes. This study uses a quantitative method with a survey approach, and the population is taken from the number of UMKM taxpayers registered at KPP Pratama Subang, which amounts to 26,466, so the sample obtained from the Slovin formula calculation is 100 respondents. Data collection was carried out by distributing questionnaires using the simple random sampling method. The data analysis technique used is the Statistical Package For Social Science (SPSS) 25. The results show that the correlation coefficient between Tax Incentives and UMKM Taxpayer Compliance is 15.21%. Based on the research findings, it shows that Tax Incentives have a significant effect on UMKM Taxpayer Compliance
The Effect Of Economic Value Added And Financial Ratio On Sharia Stock Return Ahmad Andy Adinegara; Anita Dwi Utami; Shofia Annisa Ratnasari; Syafira Mariana; Tiana Fenny Krisdina
Proceeding International Annual Conference Economics, Management, Business, and Accounting Vol. 1 (2023): Proceeding International Annual Conference Economics, Management, Business, and Accou
Publisher : IAEI

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

Abstract

This research investigates the impact of economic volatility on the market capitalization of the Jakarta Islamic Index(JII) from 2019 to 2021. Analysis of stock prices and returns for companies in this index reveals fluctuations that are correlated with economic disruption. In addition, research explores the significance of financial ratios, especially Return On Assets (ROA), as an important tool for assessing company performance. Economic Value Added (EVA) was also tested as a factor influencing stock returns, producing different results from previous research. Thirteen companies in the JII were the research samples, selected through purposive sampling based on criteria such as consistent registration for three years, annual financial reports for the 2019-2021 period, and not using foreign currency. Data obtained from company reports. This research uses an explanatory quantitative approach, by applying panel data regression and models such as Common Effect, Fixed Effect, and Random Effect. The results of statistical analysis for the EVA variable show that there is no significant influence on the returns of sharia shares listed on the JII. Meanwhile, the ROA variable shows that ROA has a significant effect on stock returns in companies listed on the JII.
Co-Authors Ahmad Andy Adinegara Anita Dwi Utami Aulia Salsabila Imelda Fanji Farman HANDI, HANDI Ismayanti, Rima Kurniawan, Ryan Feryana Radia, Dewi Andita Permatasari Rita Rosita Shofia Annisa Ratnasari Tiana Fenny Krisdina Tiana Fenny Krisdina Tianna Fenny Tita Kartika Utami, Anita Dwi