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All Journal EKONOMIS : Journal of Economics and Business JAD: Jurnal Riset Akuntansi & Keuangan Dewantara Nusantara Science and Technology Proceedings Jurnal Riset Rumpun Ilmu Ekonomi (JURRIE)
Wijaya, R. Muh Syah Arief Atmaja
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Agriculture, Biological Sciences & Forestry Chemical Engineering, Chemistry & Bioengineering Economics, Econometrics & Finance Engineering Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Medicine & Pharmacology

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Literature Review: Regarding Stock Returns in Initial Public Offerings Widodo, Condro; Wijaya, R. Muh Syah Arief Atmaja; Budiman, Arief; Vendy, Vicky; Sucahyati, Diarany; Bahruna, Muhammad Aditya; Sabililillah, Farrel; Putri P., Alifia
Nusantara Science and Technology Proceedings 8th International Seminar of Research Month 2023
Publisher : Future Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.11594/nstp.2024.4158

Abstract

This research aims to conduct a literature review of previous research on factors that influence stock returns at the time of an IPO. This literature review uses nine articles from 2017-2022 in the journal database. This literature review finds factors influencing stock returns during initial public offerings, intellectual capital disclosure, company growth opportunities, research and development (R&D), underwriter reputation, market conditions, percentage of shares offered, and profitability. Future researchers should enrich the journal database further for perfect literature reviews.
Analisis Penerapan Prosedur Audit Akun Kas pada Organisasi Nirlaba Yayasan Pendidikan oleh KAP Djoko Soerjadi Muhammad Syaiful Anwar; Wijaya, R. Muh Syah Arief Atmaja
Jurnal Riset Rumpun Ilmu Ekonomi Vol. 4 No. 2 (2025): Oktober: Jurnal Riset Rumpun Ilmu Ekonomi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurrie.v4i2.6141

Abstract

This study aims to analyze the implementation of audit procedures on the cash account in nonprofit organizations, specifically in the P Educational Foundation, conducted by the Public ccounting Firm Djoko Soerjadi. The research employs a qualitative approach with the P Educational Foundation as the object of study. Primary data were obtained through direct observation during the audit process. The resulty indicate that the applied audit procedures include the determination of materiality levels, preparation of audit working papers, reconciliation of cash balances between financial statements and the general ledger, examination of bank statements, and the sending of bank confirmation letters. All cash audit procedures were carried out systematically and in accordance with applicable auditing standars in Indoensia. Theses findings suggest that the audit procedures performed by the Public Accounting Firm Djoko Soerjadi were conducted professionally and contributed to ensuring the transparency and accountability of the P Educational Foundation’s financial statements.
Pengaruh Modal Intelektual dan Peluang Pertumbuhan Perusahaan terhadap Initial return: Bukti pada Perusahaan yang Melakukan IPO Periode 2020-2022 Widodo, Condro; Wijaya, R. Muh Syah Arief Atmaja; Budiman, Arief; Vendy, Vicky; Sucahyati, Diarany
Ekonomis: Journal of Economics and Business Vol 8, No 2 (2024): September
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/ekonomis.v8i2.1773

Abstract

This research aims to determine the effect of intellectual capital and company growth opportunities on the initial return of IPOs for the 2020-2022 period. This period was used because during that period there was a pandemic due to the corona virus. The research population is all companies that carried out initial stock offerings (IPO) in Indonesia during the 2020-2022 period. This research uses a purposive sampling technique to determine the research sample. The results of this research found that a company's intellectual capital has no effect on initial returns, meaning that this research does not support the resource-based theory. However, on the other hand, the results of this research show that company growth opportunities have a positive effect on initial returns, meaning that the results of this research also support signaling theory.
Analisis Pengendalian Internal Atas Pengeluaran Kas PT. Swabina Gatra Prima Rizki Imami; Wijaya, R. Muh Syah Arief Atmaja
JAD : Jurnal Riset Akuntansi & Keuangan Dewantara Vol. 6 No. 1 (2023): Januari (2023) - Juni (2023)
Publisher : STIE PGRI Dewantara Jombang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26533/jad.v6i1.1149

Abstract

Cash is an asset that is most easily used by employees who are directly in charge of financial management. This is because cash is easily transferable. This study is intended to analyze and determine the system of internal control over cash disbursements of PT. Swabina Gatra has been running well or not. after the existence of these internal controls. The type of research method used in this research is qualitative research. While the data analysis method used in this study is a descriptive analysis method where the analysis contains the facts of the description which are factual, systematic and accrual by comparing the results of the analysis with several theories regarding controlling cash disbursements. Researchers obtained qualitative data by carrying out observations at the research site and conducting direct interviews with the treasurer of PT. Swabina Gatra. The results of the analysis carried out in this study explain that the internal control over cash disbursements of PT. Swabina Gatra is in accordance with the internal control components according to COSO (Organization of the Treadway Commission) but there are components that must be improved, namely the risk assessment component by carrying out an appropriate risk assessment.
Co-Authors Arief Budiman Bahruna, Muhammad Aditya Chatarina Umbul Wahyuni Muhammad Syaiful Anwar Prima Rizki Imami Putri P., Alifia Sabililillah, Farrel Sucahyati, Diarany Vendy, Vicky Widodo, Condro