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All Journal Akuntansi : Jurnal Akuntansi Integratif Jurnal PADMA: Pengabdian Dharma Masyarakat
Wardani, Indry Maura Kusuma
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Religion Humanities Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Kegiatan Pengabdian Kepada Masyarakat Literasi Pasar Modal Komunitas Guru di SMA Ipiems Surabaya (Tahap I) Agustin, Sasi; Dwidjosumarno, Bambang Hadi Santoso; Atmajawati, Yayah; Djuraidi, Achmad; Almujtaba, Herdana; Wardani, Indry Maura Kusuma
Jurnal Padma: Pengabdian Dharma Masyarakat Vol. 3 No. 4 (2023): PADMA OKTOBER 2023
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/jpdm.v3i4.36084

Abstract

Mitra yang dalam hal ini SMA IPIEMS dengan komunitas gurunya tingkat literasi akan pasar modal dan investasi pada instrumen pasar modal (khususnya saham–saham) “rendah” seperti halnya masyarakat luas pada umumnya. Rendahnya tingkat literasi tercermin dari masyarakat pemodal lokal jumlahnya baru mencapai kurang dari 4 % dari jumlah penduduk  Indonesia, sementara itu di negara – negara tetangga (Malaysia dan Singapura) telah mencapai sekitar 8–9 % dari jumlah penduduknya. Komunitas guru di SMA IPIEMS berkeinginan mengembangkan dana yang ada untuk investasi bagi keperluan di masa depan sebagai persiapan di hari tua setelah mereka pensiun sebagai guru pada SMA IPIEMS. Salah satu instrumen investasi yang diharapkan memberikan nilai tambah (value added) adalah instrumen investasi melalui pasar modal yang berupa saham. Diharapkan setelah komunitas guru memiliki pengetahuan (literasi) yang memadai, mereka berkenan melakukan pembukaan Rekening Efek (Opening Account), sehingga mereka benar – benar telah menjadi pemodal (investor) di pasar modal, yang pada akhirnya dapat meramaikan pasar modal, khususnya pasar modal Indonesia.
Profit Quality Analysis of Investment Opportunity Set, Leverage, and Good Corporate Governance Wardani, Indry Maura Kusuma; Fidiana, Fidiana
Akuntansi: Jurnal Akuntansi Integratif Vol. 9 No. 2 (2023): Volume 9 Nomor 2 Oktober 2023
Publisher : Prodi Akuntansi UIN Sunan Ampel Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29080/jai.v9i2.1503

Abstract

This research is motivated by the company's investment decisions during the pandemic to increase its business scale in the future which gives investor’s confidence in making financial decisions. The purpose of current study is to investigate how profit quality is impacted by good corporate governance, leverage as well as investment opportunity sets. The DER was used to measure the leverage, the market book value of asset ratio was used to measure the IOS, and the proportion and quantity of firms' ownership of the audit committee, independent commissioner board, managerial ownership, and institutional ownership were all used to measure GCG. It was a quantitative study. Food and beverage businesses that were listed on the IDX (Indonesia Stock Exchange) also made up the population. The method of gathering data employed purposive sampling. 13 businesses made up the sample in accordance with that. Moreover, the data was collected during a three-year period (2019–2021). 39 pieces of data in all were examined. The t-test, F-test, R2 test, and multiple linear regression were also employed in the data analysis technique. The outcome showed that there was a negative correlation between profit quality and the set of investment opportunities. On the other hand, managerial ownership improved the quality of profits. On the other hand, the quality of profits was unaffected by leverage, institutional ownership, the independent commissioner board, and the audit committee. These results imply the failure of all sample firms to achieve positive returns on their investment sets in assets during the pandemic. Not a single firm was able to show positive prospects for investment opportunities during the pandemic.
Co-Authors Agustin, Sasi Almujtaba, Herdana Atmajawati, Yayah Djuraidi, Achmad Dwidjosumarno, Bambang Hadi Santoso Fidiana, Fidiana