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All Journal Dinamika Ekonomi - Jurnal Ekonomi dan Bisnis Jurnal Riset Akuntansi Politala Jurnal Akuntansi dan Keuangan Jurnal Pengabdian Ilung (Inovasi Lahan Basah Unggul)
Susilowati, Pusvita Indria Mei
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ANALISIS DETERMINAN TINGKAT UNDERPRICING SAHAM (STUDI PERUSAHAAN YANG INITIAL PUBLIC OFFERING KETIKA MASA PANDEMI) Susilowati, Pusvita Indria Mei; Mutahar, Muhammad
Jurnal Akuntansi dan Keuangan Vol. 12 No. 1 (2024): Maret 2024
Publisher : Department of Accounting, Faculty of Economics & Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/jak.v12i1.12310

Abstract

The purpose of this study is to examine the impact of Underwriter's Reputation, Auditor's Reputation, Profitability, Financial Leverage, and Earnings per Share on the amount of stock underpricing. Underwriter's Reputation, Auditor's Reputation, Profitability, Financial Leverage, and Earnings per Share are the independent variables considered in this study. While the degree of stock underprice is the dependent variable used in this study. Companies that made initial public offerings on the Indonesian Stock Exchange during the pandemic make up the study's sample. Purposive sampling was utilized to determine the research sample, and 93 companies were included in the sample. Multiple regression analysis was the method of analysis used in this investigation. The outcomes demonstrated that the Profitability variable, as determined by Return on Assets and Earnings Per Share, had an impact on the degree of stock underprice. The reputations of the underwriter, auditor, and financial leverage have no discernible impact on the degree of underpricing at which the business is currently trading.
Pendampingan Penyusunan Laporan Keuangan Berdasarkan SAK-ETAP Dalam Rangka Uji Kompetensi Bagi Mahasiswa Program Diploma III Akuntansi FEB ULM Oktaviani, Ayu; Rosari, Novika; Susilowati, Pusvita Indria Mei; Anwar, Kasyful; Sari, Yohana Yustika
Jurnal Pengabdian ILUNG (Inovasi Lahan Basah Unggul) Vol 4, No 1 (2024)
Publisher : Universitas Lambung Mangkurat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20527/ilung.v4i1.12940

Abstract

Kebutuhan akan tenaga kerja kompeten di berbagai bidang semakin meningkat dan hanya dapat pencari kerja yang benar-benar memenuhi persyaratan dapat mencapai hal ini. Salah satu persyaratan yang harus dipenuhi adalah memiliki sertifikat kompetensi yang diterbitkan oleh Badan Nasional Sertifikat Profesi. Program Diploma III Fakultas Ekonomi dan Bisnis Universitas Lambung Mangkurat sebagai lembaga yang akan menjadikan mahasiswa yang terampil dan produktif merupakan objek dimana lembaga pengabdian pada masyarakat ini dilakukan. Kegiatan Teknisi Uji Kompetensi Akuntansi ini dilakukan agar dapat memberikan uji sertifikasi guna mengukur tingkat penguasaan kompetensi tenaga akuntansi di program keahlian keuangan dan agar mahasiswa memiliki kesiapan kerja dengan sertifikat uji kompetensi teknisi akuntansi sebagai portofolio sertifikat pendamping ijazah. Kegiatan ini melibatkan sebanyak 110 orang mahasiswa Program Diploma III Akuntansi angkatan 2022.Hasil akhir yang didapat dari pengabdian ini adalah adanya peningkatan atensi, minat dan pemahan yang menjadi motivasi perserta untukg mengikuti seluruh aktivitas pendampingan uji kompetensi teknisis akuntansi yang dapat dilihat berdasarkan nilai terbaik semua unit yang diujikan selalu lebih dari 50%. Selain itu, berdasarkan tanggapan dari para peserta kepada penyelenggara kegiatan dan wawancara dengan reviewer kegiatan menunjukkan bahwa program ini diharapkan terus berlanjut karena berdampak pada peningkatan kualitas lulusan program Diploma III Akuntansi di Lambung Mangkurat.
DETERMINAN PERSISTENSI LABA PADA PERUSAHAAN SEKTOR PROPERTI DAN REAL ESTATE DI BEI 2018-2022 Susilowati, Pusvita Indria Mei; Quddus, Noor Malik
Jurnal Riset Akuntansi Politala Vol 7 No 1 (2024): Jurnal Riset Akuntansi Politala
Publisher : Pusat Penelitian dan Pengabdian bagi Masyarakat Politeknik Negeri Tanah Laut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34128/jra.v7i1.290

Abstract

This study aims to identify and analyze the impact of accrual amounts, book tax differences, revenue growth, and debt levels on earnings persistence. The independent factors examined in this study include accrual amounts, book tax differences, income growth, and debt levels. Meanwhile, the variable that depends on these factors is earnings persistence. This research was conducted on property and real estate sector companies listed on the Indonesia Stock Exchange during the 2018-2022 period. The research sample was selected using a purposive sampling method, with a total of 15 companies that meet certain criteria. Data analysis was performed using multiple regression methods through SPSS version 26 software. The results showed that revenue growth has a positive effect on earnings persistence. However, accrual amounts, book tax differences, and debt levels do not have a significant impact on the persistence of earnings in property and real estate sector companies listed on the Indonesia Stock Exchange during the 2018-2022 period.
ANALISIS PENERAPAN PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY PADA PT BANK NEGARA INDONESIA (PERSERO) TBK KANTOR CABANG BANJARMASIN PERIODE 2017 - 2019 Hardi, Enny; Susilowati, Pusvita Indria Mei; Sondakh, Antonius Grivaldi; Rahman, Ridha Banu
Dinamika Ekonomi: Jurnal Ekonomi dan Bisnis Vol 16 No 2 (2023): DINAMIKA EKONOMI Jurnal Ekonomi dan Bisnis Vol.16 No.2 September 2023
Publisher : Sekolah Tinggi Ilmu Ekonomi Nasional (STIENAS) Banjarmasin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53651/jdeb.v16i2.457

Abstract

The purpose of this study is to analyze the implementation of Corporate Social Responsibility (CSR) at PT Bank Negara Indonesia (Persero) Tbk Banjarmasin Branch Office for 2017-2019 period. The Global Report Initiative (GRI) G4 was used in this research. This research was a qualitative research with descriptive analysis. The data were obtained from primary and secondary data sources. Data collection techniques used in research were in-depth interviews and literature study. The data analysis technique used was interactive model. The results of this research showed that PT Bank BNI (Persero) Tbk Banjarmasin Branch has recorded and reported the performance of CSR based on GRI G4 indicators in its annual report. The CSR program and CSR reporting disclosure of good and meet the criteria of GRI-G4. It was proved by evaluation or scoring based on these 3 indicators with a value Economic indicator of 84.6%, 65.5% Environment indicator and 76.6% Social Indicator.
Co-Authors Anwar, Kasyful Ayu Oktaviani, Ayu Enny Hardi Mutahar, Muhammad Novika Rosari Quddus, Noor Malik Rahman, Ridha Banu Sondakh, Antonius Grivaldi Yohana Yustika Sari