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All Journal G-Couns: Jurnal Bimbingan dan Konseling Jurnal Ekonomi, Manajemen, Akuntansi
Sartika Girsang
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Economics, Econometrics & Finance Education Physics Social Sciences Other

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Pengaruh Arus Kas Operasi Dan Laba Akuntansi Terhadap Return Saham Industri Barang Konsumsi Di BEI 2019-2021 Samuel Horas Sarjana; Sartika Girsang; Oktavia Marpaung
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 3 No. 5: Juli 2024
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v3i5.4093

Abstract

Penelitian ini bertujuan mengetahui pengaruh arus kas operasi dan laba akuntansi terhadap return saham industri barang konsumsi di BEI 2019-2021. Hasil penelitian ini menunjukkan bahwa arus kas operasi pada industri barang konsumsi yang terdaftar di Bursa Efek Indonesia berpengaruh signifikan terhadap return saham. Hasil tersebut mengartikan bahwa arus kas operasi bisa memenuhi minat para investor dalam memprediksi return saham. Hasil selanjutnya didapat bahwa laba akuntansi berpengaruh positif dan signifikan terhadap return saham. Hal ini mendukung bahwa pemakaian informasi laba akuntansi sangat berpengaruh dalam pengambilan keputusan investasi kedepannya oleh investor jika laba akuntansi positif maka harga saham akan naik sehingga akan mempengaruhi return saham bagi para investor yang menanamkan modalnya.
Mental Readiness of Residents Refusing Assistance to Face Social Stigma Ahead of Reintegration Period at Boyolali Prison Sartika Girsang; Jusuf Tjahjo Purnomo
G-Couns: Jurnal Bimbingan dan Konseling Vol. 10 No. 01 (2026): January 2026, G-Couns: Jurnal Bimbingan dan Konseling
Publisher : Universitas PGRI Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31316/g-couns.v10i01.8223

Abstract

This study explores the mental preparedness of prisoners to cope with social stigma as they approach reintegration into society in Indonesia. Its significance lies in its examination of the complex interplay between psychological well-being and external social pressures within the Indonesian correctional landscape. This topic has not been thoroughly explored in previous research. Using a qualitative phenomenological approach, this study examines the subjective experiences of prisoners approaching release, providing valuable insights into their emotion regulation and coping strategies. Data were collected through semi-structured interviews, observation, and documentation, followed by thematic analysis facilitated by MAXQDA software. This software was crucial for organizing the qualitative data, allowing for the systematic exploration of themes that enriched the phenomenological analysis. The findings revealed that participants experienced significant impacts from social stigma, manifesting as feelings of shame and anxiety regarding social acceptance. However, they also demonstrated adaptive coping strategies, emphasizing the role of emotion regulation and social support in enhancing their mental preparedness for reintegration. This study provides new insights into the crucial factors influencing prisoners' readiness for reintegration, highlighting the dual influence of internal psychological resilience and external social perceptions. In contrast to previous research, this study specifically addresses the importance of mental preparedness in mitigating the negative impacts of stigma. It outlines actionable strategies to support successful reintegration efforts within the correctional system. Keywords: mental readiness, social stigma, reintegration
Co-Authors Jusuf Tjahjo Purnomo Oktavia Marpaung Samuel Horas Sarjana