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All Journal JUrnal Riset Ilmu Pendidikan JAKBS Journal of Management Accounting, Tax and Production
Lubis, Salsabila Azzahro
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Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Other

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Analisis Permintaan dan Penawaran Agregat di Kala Pandemi Covid-19 Pane, Sanusi Gazali; Fikri, Muhammad; Saskia, Regita Amalia; Lubis, Salsabila Azzahro; Ramadhan, Syahrul
Journal of Management Accounting, Tax and Production Vol 2, No 2 (2024): September 2024
Publisher : CV. Rayyan Dwi Bharata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57235/mantap.v2i2.3348

Abstract

Penelitian ini menganalisis dampak pandemi COVID-19 terhadap perekonomian Indonesia, dengan fokus pada perubahan dalam permintaan dan penawaran agregat serta pola siklus bisnis. Menggunakan pendekatan kualitatif dengan analisis deskriptif, studi ini memanfaatkan data PDB kuartalan dari tahun 2000 hingga 2022. Metode utama yang digunakan adalah model Hodrick-Prescott (HP) Filter untuk memisahkan komponen tren dan siklus dari data PDB, serta analisis grafis untuk visualisasi tren dan fluktuasi ekonomi. Hasil analisis menunjukkan fluktuasi signifikan dalam aktivitas ekonomi selama masa pandemi, dengan pembatasan sosial menyebabkan penurunan tajam dalam konsumsi rumah tangga, investasi, dan ekspor. Sektor-sektor utama seperti manufaktur, transportasi, dan pariwisata mengalami gangguan serius. Penelitian ini juga mengungkapkan pola pemulihan ekonomi berbentuk W, yang mencerminkan tantangan berkelanjutan seperti munculnya varian virus baru dan krisis geopolitik global. Meskipun upaya pemerintah melalui stimulus fiskal dan moneter telah membantu menstabilkan ekonomi, pemulihan tetap menghadapi hambatan. Studi ini menyoroti pentingnya kebijakan yang adaptif dan responsif dalam mengatasi dampak pandemi dan membangun fondasi untuk pertumbuhan ekonomi jangka panjang.
The Influence of Price Earning Ratio and Earning Per Share on Stock Returns in the Transportation and Logistics Sub-Sector Listed on the IDX Aliyah, Dini Rahma; Bangun, Mudtiani Hakim Br; Lubis, Salsabila Azzahro; Sitorus, Atikah Zuhra; Hafsa, Alma; Chrisna, Heriyati
Jurnal Riset Ilmu Pendidikan Vol. 4 No. 1 (2024): Jurnal Riset Ilmu Pendidikan
Publisher : Lembaga Riset Mutiara Akbar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56495/jrip.v4i1.821

Abstract

This study investigates the impact of two financial parameters - Price Earning Ratio (PER) and Earnings per Share (EPS) - on stock returns of transportation and logistics companies listed on the IDX. Both metrics are fundamental analysis tools that help investors evaluate the potential and value of a company's stock. The selection of the transportation and logistics sector is based on its significance in driving the national economy and distribution, although this sector is also vulnerable to external pressures that can impact its financial performance. A quantitative approach through multiple linear regression is applied in this research, using historical data in the form of financial reports and stock price movements from transportation and logistics issuers on the IDX. In the research model, PER and EPS act as independent variables, while stock returns are the dependent variables. The analysis reveals that both parameters have a significant impact on stock returns, with EPS showing a more dominant positive influence than PER. This suggests that earnings per share plays a greater role in determining the level of stock returns in this sector. The results of this study provide valuable insights for capital market players in making investment decisions based on financial indicators. This study also contributes to the development of knowledge related to fundamental factors that influence stock returns, while providing references for investment strategies in the transportation and logistics sector of the IDX.
Penerapan Teori Triangle Dalam Mendeteksi Kecurangan Laporan Keuangan Fazria, Rizka; Lubis, Salsabila Azzahro; Fadilah, Alma Hafsa; Nayma, Salshabilla; Azzahra, An Suci
Jurnal Akuntansi Keuangan dan Bisnis Vol. 3 No. 2 (2025): Juli - September
Publisher : CV. ITTC INDONESIA

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Abstract

This study aims to analyse the application of Fraud Triangle Theory in detecting financial statement fraud through a literature study of 20 scientific articles published in 2023-2024. The Fraud Triangle Theory developed by Donald R. Cressey highlights three main elements that cause fraud, namely pressure, opportunity, and rationalisation, all of which must be present for fraud to occur. Based on analysis of the selected articles, it was found that pressure, both internal and external, was the main driver of financial statement fraud, with 19 out of 20 articles stating a significant influence. The element of opportunity was also consistently identified as an important factor, where weaknesses in internal control opened up space for financial manipulation. Meanwhile, rationalisation plays a role in morally or ethically justifying fraudulent acts. This study confirms that the three elements of Fraud Triangle Theory significantly influence the occurrence of financial statement fraud and provides recommendations for future fraud detection models to focus more on identifying indicators of pressure, opportunity and rationalisation in the company's internal control system to effectively improve fraud prevention and early detection
Pengaruh Leverage, Profitabilitas, Dan Ukuran Perusahaan Terhadap Tax Avoidance Sektor Transpormasi Fazria, Rizka; Lubis, Salsabila Azzahro; Fadilah, Alma Hafsa; Afriliyani, Intan; Azzahra, An Suci
Jurnal Akuntansi Keuangan dan Bisnis Vol. 3 No. 2 (2025): Juli - September
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The purpose of this study is to evaluate the effect of leverage, profitability, and company size on tax prevention in the transformation and logistics industry during the period 2021-2024. Businesses use legal tax planning methods to avoid taxes by not violating tax laws. A quantitative method, comparative causal approach, was used in this study. The study population consisted of 37 businesses, which were taken as a sample of 18 businesses using purposive sampling technique. There were 72 observation data and 5 outlier data were excluded from the population, which resulted in a total of 67 observation data. While the independent variables consist of leverage (DAR), profitability (ROA), and total asset size of the company (Log Natural Assets), the dependent variable for tax avoidance is proxied by the Rate of Cash Effective Tax (CETR). The results show that only business size has a partially negative effect on tax avoidance; leverage (p=0.646) and profitability (p=0.686) have no effect. Three variables have a significant effect on tax prevention simultaneously (F=3.368; p=0.024), with the ability to explain 12.8% of the variation (R2 = 0.128).
Co-Authors , Heriyati Chrisna Afriliyani, Intan Aliyah, Dini Rahma azzahra, an suci Bangun, Mudtiani Hakim Br Fadilah, Alma Hafsa Fazria, Rizka Hafsa, Alma Muhammad Fikri Nayma, Salshabilla Pane, Sanusi Gazali Saskia, Regita Amalia Sitorus, Atikah Zuhra Syahrul R, Syahrul