Garuda - Garba Rujukan Digital

The Effect of Earning Per Share (EPS), Return On Equity (ROE) And Debt to Equity Ratio (DER) To Stock Price (Study On Mining Companies and services Listed In Indonesia Stock Exchange Period 2015-2019. Firda Febriarianti; Yanna Eka Pratiwi; Siwidyah Desi Lastianti
Journal of Economy, Accounting and Management Science (JEAMS) Vol. 7 No. 1 (2024): September
Publisher : Faculty of Economics Merdeka University Surabaya Jl. Ketintang Madya VII/2 Karah, Kec. Jambangan, Kota SBY, Jawa Timur 60232

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55173/jeams.v7i1.73

This study aims to determine the effect of earnings per share (EPS), return on equity (ROE) and debt to equity ratio (DER) simultaneously and partially to stock prices in mining companies and services listed on the Indonesia Stock Exchange period 2015-2019. The population in this study is the financial statements of mining companies and services listed on the Indonesia Stock Exchange period 2015-2019 as many as 12 companies. The sampling technique used is purposive sampling method. Based on the research criteria there are 10 companies that meet the criteria of sampling. Data were obtained from financial reports published by Indonesian Capital Market Directory (ICMD) and collected by documentation method.To analyze the data used (1) classical assumption test consisting of normality test, multicollinearity test, autocorrelation test and heteroscedasticity test, (2) multiple linear regression test and (3) hypothesis test consisting of coefficient of determination, simultan significant test (f-test) and partial significant test (t-test). Based on the test results of determination coefficient magnitude Adjusted R Square value of 0,721 or 72,1%. This means that the influence of EPS, ROE and DER variables to the stock price is 72,1% and the remaining 27,9% is influenced by other variables that do not enter into this model/observation. The results showed that simultaneously EPS, ROE, and DER variables significantly influence the stock price. Partial test results show the earning per share (EPS) has a positive and significant effect on stock prices. Variable return on equity (ROE) has a negative and insignificant effect on stock prices. While the variable debt to equity ratio (DER) has a negative and insignificant effect on stock prices.

UMKM Pemberdayaan Bogem “Somano” Dikawasan Mangrove Surabaya Dalam Upaya Peningkatan Omset Pasca Covid-19 Ujang Syaiful Hidayat; Endang Muryani; Hariyanto, Dwi Widi; Supartini; Siwidyah Desi Lastianti; Yanna Eka Pratiwi; Novelia Asita Mranani; Naam Fajar Basroni; Indra Wijayanto; Iwan Wahyu Susanto; Ida Budiarti
Asthadarma : Jurnal Pengabdian Kepada Masyarakat Vol. 3 No. 2 (2022): September
Publisher : Universitas Merdeka Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55173/asthadarmajurnalpengabdiankepadamasyarakat.v3i2.4

This community service activity is carried out by the economics faculty of Merdeka University Surabaya which consists of lecturers and students from two study programs, namely the management study program and the accounting study program. This program focuses on transferring soft skills in the marketing mix to MSMEs empowering mangrove fruit in the mangrove ecotourism area of Surabaya. This activity was chosen specifically as a result of the initial observation that there are still many holes in Somano's MSME promotion practice. The soft skill transfer was successfully implemented and received a positive response from MSME Somano. Various marketing mix knowledge that is transmitted can be easily understood and accepted, and some in the context of improving Somano's MSME marketing strategy are well received.

Software Sistem Pelaporan Akuntansi Koperasi (Silakop) Sebagai Solusi Pencatatan dan Pelaporan Keuangan Koperasi Wanita Syaiful Hidayat, Ujang; Siwidyah Desi Lastianti; Yanna Eka Pratiwi; Indra Wijayanto; Ida
Asthadarma : Jurnal Pengabdian Kepada Masyarakat Vol. 4 No. 2 (2023): September
Publisher : Universitas Merdeka Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55173/asthadarmajurnalpengabdiankepadamasyarakat.v4i2.28

This article discusses women's cooperatives, which have an important role in efforts to empower women and help improve the welfare of their members. However, women's cooperatives face financial reporting problems and a lack of knowledge and skills in preparing financial reports in accordance with Financial Accounting Standards for Entities Without Public Accountability (SAK-ETAP). This study aims to design and develop accounting software that can provide solutions to the problems of recording and reporting finances for women's cooperatives. This action research uses a qualitative approach, carried out in the cities of Malang and Surabaya in the period October-November 2022, with data collected through interviews, observations and financial documents. The result of this research is a cooperative accounting reporting software (SiLaKop) that has been used in several KopWans in the City and Regency of Malang.

The Effect of Earning Per Share (EPS), Return On Equity (ROE) And Debt to Equity Ratio (DER) To Stock Price (Study On Mining Companies and services Listed In Indonesia Stock Exchange Period 2015-2019 Firda Febriarianti; Yanna Eka Pratiwi; Siwidyah Desi Lastianti
Journal of Economy, Accounting and Management Science (JEAMS) Vol. 6 No. 1 (2024): September
Publisher : Faculty of Economics, Merdeka University Surabaya, Indonesia

This study aims to determine the effect of earnings per share (EPS), return on equity (ROE) and debt to equity ratio (DER) simultaneously and partially to stock prices in mining companies and services listed on the Indonesia Stock Exchange period 2015-2019. The population in this study is the financial statements of mining companies and services listed on the Indonesia Stock Exchange period 2015-2019 as many as 12 companies. The sampling technique used is purposive sampling method. Based on the research criteria there are 10 companies that meet the criteria of sampling. Data were obtained from financial reports published by Indonesian Capital Market Directory (ICMD) and collected by documentation method.To analyze the data used (1) classical assumption test consisting of normality test, multicollinearity test, autocorrelation test and heteroscedasticity test, (2) multiple linear regression test and (3) hypothesis test consisting of coefficient of determination, simultan significant test (f-test) and partial significant test (t-test). Based on the test results of determination coefficient magnitude Adjusted R Square value of 0,721 or 72,1%. This means that the influence of EPS, ROE and DER variables to the stock price is 72,1% and the remaining 27,9% is influenced by other variables that do not enter into this model/observation. The results showed that simultaneously EPS, ROE, and DER variables significantly influence the stock price. Partial test results show the earning per share (EPS) has a positive and significant effect on stock prices. Variable return on equity (ROE) has a negative and insignificant effect on stock prices. While the variable debt to equity ratio (DER) has a negative and insignificant effect on stock prices.

Analysis of Calculation of Cost of Production Based on Orders by the Full Costing Method on the CV. Citra Karya Media Novelia Asita Mranani; Siwidyah Desi Lastianti; Yanna Eka Pratiwi
Journal of Economy, Accounting and Management Science (JEAMS) Vol. 1 No. 1 (2019): September
Publisher : Faculty of Economics, Merdeka University Surabaya, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (438.456 KB)

This study aims to analyze the calculation of production costs in determining product prices by CV. Citra Karya Media with the full costing method. The problem in this study is "What is the cost of production in determining the price of goods sold in refrigerator products that meet all elements using the full costing method in CV Citra Karya Media? This calculation aims to determine the cost of goods manufactured Cabinets calculation calculated by CV Citra Karya Media by using the full costing method Types of data used are quantitative and qualitative data Data sources used are primary data and secondary data data collection techniques using interviews, documentation, and observation.The analysis method used is descriptive analysis.This results indicate that the costs are not calculated by the company in accordance with the full cost theory, some costs that are not calculated by the company such as indirect labor costs, electricity costs, property taxes, and building depreciation.Therefore it is important for the management of CV. make the right decision.

Financial Ratio Analysis To Assess Financial Performance With Bank (Case Study At Bank Btpn Listed On The Indonesia Stock Exchange, 2018-2020) Indah Melisa Putri; Yanna Eka Pratiwi; Siwidyah Desi Lastianti
Journal of Economy, Accounting and Management Science (JEAMS) Vol. 5 No. 1 (2023): September
Publisher : Faculty of Economics, Merdeka University Surabaya, Indonesia

A bank can be said to be successful if the bank is able and can be measured based on the financial performance of the bank. By looking at the financial performance, it can be concluded that the banking condition is in good condition or not. This study aims to analyze the financial performance of banks listed on the Indonesian Stock Exchange in the 2018-2020 period based on the liquidity ratio with the current ratio and quick ratio, then the solvency ratio with the debt ratio to assets and debt ratio to equity and the last is the profitability ratio with ROA, ROE, and profit margin ratio. This study uses data analysis techniques, quantitative descriptive approach and data collection techniques used in this study are documentation and the data studied are in the form of annual financial reports. The population used in this study is Bank BTPN which is listed on the Indonesia Stock Exchange for the period 2018-2020. The sampling technique in this research is purposive sampling. The results of this study are 4. In general, judging from the four financial ratios, it can be said that the financial performance of banks has decreased in the last year.

Analysis of Accounting Information Systems In Merchantability Inventory Control In Cv. Multicraft Aulia Wahyu Widya Putri; Yanna Eka Pratiwi; Siwidyah Desi Lastianti
Journal of Economy, Accounting and Management Science (JEAMS) Vol. 4 No. 2 (2023): March
Publisher : Faculty of Economics, Merdeka University Surabaya, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55173/jeams.v4i2.57

The objectives to beachieved in this study are : to datermine the extent to which the accounting information system for controlling merchandise inventory is carried out effectively and efficiently on CV. MULTICRAFT. The steps to achieve the objectives of this research are : 1. Analysis the accounting information system for internal control of merchandise inventory on CV. MULTICRAFT, 2. Identify the problems and causes by CV. MULTICRAFT. From the results of the research and analysis carried out, it can be concluded that : 1. With the procedures that have been carried out, there are still some problems in CV. MULTICRAFT, the number of stock items is a lot different, and the inventory of merchandise is insufficient, 2. The occurrence of dual functions and the volume of work that high, which makes work inefficient, 3. There are 5 Standard Operating Procedure (SOP) that can be applied in the company so that the company’s internal control can be more optimal and better.

Title

Found 7 Documents
Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title Search

Found 7 Documents Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title

Found 7 Documents
Search