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All Journal Jurnal Analisa Akuntansi dan Perpajakan Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Journal of Accounting and Finance Management (JAFM)
Eko Prasetio, Januar
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Economics, Econometrics & Finance Social Sciences Other

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PANDEMI COVID-19: KINERJA KEUANGAN PERUSAHAAN HEALTHCARE YANG TERDAFTAR DI BEI Annisa Devi Barnaditya Putri; Eko Prasetio, Januar
Jurnal Analisa Akuntansi dan Perpajakan Vol. 8 No. 1 (2024): Jurnal Analisa Akuntansi dan Perpajakan
Publisher : Prodi Akuntansi FEB UNITOMO

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25139/jaap.v8i1.7678

Abstract

The research aims to analyze differences in the financial performance of companies in the healthcare sector listed on the Indonesia Stock Exchange (IDX) between 2019-2022. This study compares financial performance before and when, before and after, during and after as well as before, when and after the Covid-19 pandemic. Financial performance is measured using cash ratio variables, smooth ratio, debt billing periods, fixed asset turnover, remuneration on fixed property, equity return and stock turnover. Normality test method using Shapiro-wolf test and hypothesis analysis technique using non-parametric wilcoxon signed rank test. Based on research, there are differences between financial performance before and during the pandemic, as well as before and after it. Current and post-covid financial performance as well as before, during and after the Covid-19 pandemic there are no differences.
The Effect of Corporate Governance, Profitability, and Working Capital on Carbon Emission Disclosure in Energy Sector Companies Hazna Puspa Primalia, Mariezka; Eko Prasetio, Januar
Dinasti International Journal of Economics, Finance & Accounting Vol. 5 No. 6 (2025): Dinasti International Journal of Economics, Finance & Accounting (January - Feb
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v5i6.3701

Abstract

The purpose of this research is to empirically prove the influence of corporate governance, profitability, and working capital on carbon emission disclosure. The population used in this study consists of energy sector companies listed on the Indonesian Stock Exchange from 2020 to 2023. The sampling was conducted using purposive sampling with predetermined criteria, resulting in 139 data points. The results of this study indicate that corporate governance affects carbon emission disclosure. Meanwhile, profitability and working capital don’t affect carbon emission disclosure
Pengaruh Usia, Sisa Kontrak dan Biaya Transfer terhadap Nilai Pasar Pemain Sepakbola di English Premier League Musim Kompetisi 2024/2025 Bima Prakosa, Aditya; Eko Prasetio, Januar
Journal of Accounting and Finance Management Vol. 6 No. 5 (2025): Journal of Accounting and Finance Management (November - December 2025)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v6i5.2709

Abstract

Riset ini bertujuan untuk menganalisis pengaruh usia, sisa kontrak, dan biaya transfer terhadap nilai pasar pemain sepak bola di English Premier League (EPL) musim 2024/2025. Fenomena kenaikan nilai ekonomi pemain mencerminkan pentingnya pengelolaan aset manusia dalam industri sepak bola modern. Riset ini mengaplikasikan pendekatan kuantitatif dengan desain kausalitas dan analisis regresi linier berganda untuk menilai hubungan antara variabel independen (usia, sisa kontrak, dan biaya transfer) terhadap variabel dependen (nilai pasar pemain). Data sekunder diperoleh dari situs Transfermarkt dan mencakup 300 pemain aktif dari 20 klub EPL. Hasil riset memperlihatkan bahwasanya usia berpengaruh negatif signifikan terhadap nilai pasar pemain, sedangkan sisa kontrak dan biaya transfer berpengaruh positif signifikan. Temuan ini memperlihatkan bahwasanya semakin tua usia pemain, nilai pasarnya cenderung menurun, sedangkan kontrak yang lebih panjang dan biaya transfer yang tinggi meningkatkan nilai pasar karena memperkuat persepsi kualitas dan stabilitas ekonomi pemain. Riset ini memberikan kontribusi empiris bagi literatur akuntansi aset tidak berwujud dan ekonomi olahraga, serta menawarkan implikasi praktis bagi manajemen klub dalam strategi investasi, negosiasi kontrak, dan penilaian aset manusia secara berkelanjutan.
Co-Authors Annisa Devi Barnaditya Putri Bima Prakosa, Aditya Hazna Puspa Primalia, Mariezka