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All Journal Al-Buhuts (e-journal) Jurnal Mahasiswa Manajemen dan Akuntansi
Gaffar Gaffar
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Pengaruh Tingkat Pendidikan dan Pengalaman Kerja terhadap Kepatuhan Pegawai dalam Penyelesaian Tindak Lanjut Hasil Pengawasan Inspektorat : (Studi pada Unit Kerja Pemerintah Kabupaten Gorontalo Utara) Pulunama, Nuraisa; Gaffar Gaffar; Mattoasi Mattoasi
Al-Buhuts Vol. 21 No. 1 (2025): Al-Buhuts
Publisher : Institute Agama Islam Negeri (IAIN) Sultan Amai Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30603/ab.v21i1.5607

Abstract

This study aims to determine the effect of education level, employee work experience on employee compliance in completing follow-Up on audit findings in the North Gorontalo Regency government work unit. The study used a quantitative approach with descriptive methods. The sample in this study were 44 respondents. Data collection using questionnaires and documentation and data analysis techniques using descriptive analysis, instrument testing, multiple linear regression analysis in testing hypotheses. The results of data analysis, it shows that; The level of education has a positive influence on employee compliance in completing follow-up supervision results; work experience has a positive and significant effect on employee compliance in completing follow-up supervision results, and The combination of education level and work experience shows a positive influence on employee compliance in completing follow-up supervision results
Analisis Perbandingan Kinerja Keuangan Sebelum dan Sesudah Boycott Divestment Sunctions (BDS) pada Perusahaan Terdampak yang Go-Public di Bursa Efek Indonesia Lilis Damayanti Sjam Radjak; Gaffar Gaffar; Ayu Rakhma Wuryandini
Jurnal Mahasiswa Manajemen dan Akuntansi Vol. 4 No. 2 (2025): Oktober : JUMMA'45: Jurnal Mahasiswa Manajemen dan Akuntansi
Publisher : Fakultas Ekonomi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/jumma45.v4i2.5008

Abstract

This study aims to analyze the differences in financial performance before and after the Boycott Divestment Sanctions (BDS) movement in affected companies listed on the Indonesia Stock Exchange. Financial performance is measured using three main indicators: Market Value Added (MVA), Economic Value Added (EVA), and Earnings Per Share (EPS). This study used a quantitative method with a purposive sampling technique on 15 companies in the consumer cyclical and consumer non-cyclical sectors that met the criteria for being affected by BDS. Data, consisting of quarterly financial reports for the 2021–2024 period, were analyzed using the Wilcoxon Signed Rank Test to determine the differences before and after the BDS. The test results showed that MVA and EVA decreased significantly after the BDS, reflecting a decrease in the company's market value and economic value due to increased risk perception and a decrease in net operating profit after tax (NOPAT). Conversely, EPS showed no significant difference, indicating the company's ability to maintain stable earnings per share despite external pressures. This finding aligns with signaling theory, which states that external events can be negative signals for investors, but market reactions are heavily influenced by company fundamentals and management strategy.
Co-Authors Ayu Rakhma Wuryandini Lilis Damayanti Sjam Radjak Mattoasi Mattoasi Pulunama, Nuraisa