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All Journal Jurnal Akuntansi dan Pajak Value: Jurnal Manajemen dan Akuntansi Buletin Poltanesa
Nella Yantiana
Tanjungpura University
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Economics, Econometrics & Finance Education Social Sciences

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PERSEPSI MASYARAKAT TERHADAP AKUNTABILITAS DAN TRANSPARANSI PENGELOLAAN KEUANGAN DI DESA SUNGAI RAYA DALAM, KECAMATAN SUNGAI RAYA, KABUPATEN KUBU RAYA Yasmin Alya Hanifadhila; Gita Desyana; Nella Yantiana
Jurnal Akuntansi dan Pajak Vol 25, No 1 (2024): JAP : Vol. 25, No. 1, Februari 2024 - Juli 2024
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v25i1.13473

Abstract

This research aims to know the perception of the village community regarding accountability and transparency of the management of the Income and Purchasing Budget of the Village in the village of Sungai Raya Dalam, Sungai Raya Prefecture, Kubu Raya District. The type of research used in this research is quantitative research descriptive, with data collection techniques using questionnaires. The population in this study is the village of Sungai Raya Dalam, Sungai Raya district, Kubu Raya district. Whereas the sample in this research is 32 (thirty-two) people of Riveside Village. The results of the research show that the perception of the community about the Government of Sungai Raya Dalam has been accountable and transponder in the management of the village's finances.
The Influence of PSAK 71 Implementation on Firm Value with Investor Confidence as a Moderating Variable Arief Harjanto; Nella Yantiana; Muhammad Fahmi; Syarif M Helmi; Nina F Dosinta
Poltanesa Vol 26 No 1 (2025): June 2025
Publisher : P3KM Politeknik Pertanian Negeri Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51967/tanesa.v26i1.3286

Abstract

This study aims to analyze the influence of the implementation of the Indonesian Financial Accounting Standards Statement (PSAK) 71 on firm value, with investor confidence as a moderating variable. The research focuses on banking companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2023 period. A quantitative approach with a causal-comparative research design was employed. The data were analyzed using SPSS version 25.The results indicate that the Allowance for Impairment Losses (CKPN), as a representation of PSAK 71 implementation, has a significant effect on firm value. This is evidenced by a significance value of 0.000 and a t-statistic of -17.685, which exceeds the critical t-value, thereby supporting the first hypothesis. However, investor confidence does not moderate the relationship between CKPN and firm value, as demonstrated by a t-statistic of -0.435, which is below the critical t-value, and a significance level above 0.05. These findings suggest that although CKPN influences market perceptions of risk and corporate valuation, investor confidence is not yet strong enough to mitigate this effect. This study contributes to the understanding of the dynamics surrounding the application of PSAK 71 and market perceptions of financial stability in the banking sector.
Dinamika Ketegangan Geopolitik, Ukuran Perusahaan, Profitabilitas, dan Return Saham F&B Periode 2020–2025 Clara Shinta Maharani; Ibnu Aswat; Nella Yantiana
Value : Jurnal Manajemen dan Akuntansi Vol. 21 No. 2 (2026): Mei - Agustus 2026
Publisher : Program Studi Manajemen, Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jv.v21i2.8696

Abstract

Rising geopolitical tensions between 2020 and 2025 have intensified uncertainty in financial markets, potentially affecting stock return movements. This study examines the effects of firm size and profitability on stock returns among food and beverage companies listed on the Indonesia Stock Exchange, while evaluating the moderating role of geopolitical tension in these relationships. Its novelty lies in positioning geopolitical tension as a moderating variable linking firm fundamentals to stock returns within the non-cyclical food and beverage sector. A quantitative approach was applied using panel data regression with Moderated Regression Analysis (MRA), drawing on a sample of 18 companies selected through purposive sampling, which produced 108 panel data observations. The findings show that profitability has a positive and significant effect on stock returns, while firm size shows no significant influence. Geopolitical tension is found to weaken the relationship between firm size and stock returns, but does not significantly moderate the relationship between profitability and stock returns. These results provide empirical evidence on how geopolitical tension moderates the link between firm fundamentals and stock returns in the non-cyclical food and beverage sector.
Co-Authors Arief Harjanto Clara Shinta Maharani Gita Desyana Ibnu Aswat Muhammad Fahmi Nina F Dosinta Syarif M Helmi Yasmin Alya Hanifadhila