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All Journal Journal of Accounting and Financial Issue Indonesian Journal of Innovation Multidisipliner Research
M. Yulian Ma’mun
Universitas Islam Negeri Antasari Banjarmasin
Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering

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ANALISIS KORELASI PEMECAHAN SAHAM (STOCK SPLIT) TERHADAP ABNORMAL RETURN SAHAM PADA PERUSAHAAN YANG TERDAFTAR DI INDEX JII70 TAHUN 2018-2020 Muhammad Renaldi; M. Yulian Ma’mun; Lola Malihah
Journal of Accounting and Financial Issue (JAFIS) Vol 3 No 2 (2022): Journal of Accounting and Financial Issue (JAFIS)
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24929/jafis.v3i2.2278

Abstract

Perusahaan menurunkan harga saham pada kisaran harga yang menarik minat investor untuk membeli saham supaya banyak permintaan terhadap pembelian saham yaitu melalui pemecahan saham (Stock Split). Penelitian ini dilakukan pada 4 perusahaan yang terdaftar di JII70 yang melakukan pemecahan saham pada tahun 2018 – 2020. Penelitian ini menggunakan analisis Uji Normalitas dan Uji Autokorelasi dengan periode pengamatan (Event Window) adalah 20 hari yaitu t = -10 (10 hari sebelum Stock Split) dan t = 10 (10 hari sesudah Stock Split). Dan periode estimasi (Estimation Period) adalah 100 hari, yaitu dari t-110 hingga t-10 sebelum Event Date. Metode penetuan sampel menggunakan Purposive Sampling. Berdasarkan hasil penelitian ini bahwa pada hipotesis pertama tidak ada korelasi yang signifikan antara Stock Split dengan Abnormal Return. Sedangkan hipotesis kedua menunjukkan bahwa tidak terdapat korelasi yang signifikan antara Abnormal Return saham sebelum Stock Split dengan Abnormal Return saham sesudah stock split. Artinya Abnormal Return tidak mendapat reaksi pasar yang signifikan.
The Role of Blockchain Technology Transformation in Preventing and Detecting Financial Fraud as an Anti-Fraud System Revolution in Indonesia Muhammad Syukeri; Faridah Faridah; M. Yulian Ma’mun; Faqih El Wafa
Indonesian Journal of Innovation Multidisipliner Research Vol. 4 No. 2 (2026): April - Juni
Publisher : Institute of Advanced Knowledge and Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69693/ijim.v4i2.901

Abstract

The high incidence of financial fraud in Indonesia, which exploits vulnerabilities in centralized record-keeping systems, has become a critical issue threatening economic stability. This study aims to analyze the role of blockchain technology transformation in preventing and detecting financial fraud as a revolution in the national anti-fraud system. This research employs a qualitative approach using a Systematic Literature Review (SLR), guided by the PRISMA protocol. Research data were extracted from 19 reputable international journal articles (Q1-Q3) indexed in Scopus, published between 2020 and 2024. The study concludes that blockchain is highly effective at eliminating manipulation loopholes through decentralization, absolute transparency, and data immutability, all of which are validated by algorithmic consensus and smart contracts. Although the research concludes that blockchain is superior as a future security system, it emphasizes that its implementation still faces challenges related to regulatory readiness, operational infrastructure adaptation, and network scalability limitations.
Co-Authors El Wafa, Faqih Faridah Faridah Lola Malihah Muhammad Renaldi Muhammad Syukeri