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All Journal International Journal of Science and Society (IJSOC) Jurnal Greenation Ilmu Akuntansi Greenation International Journal of Economics and Accounting Siber Nusantara of Economic and Finance Review (SNEFR)
David Pangaribuan
Universitas Bhayangkara Jakarta Raya, Jakarta, Indonesia
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Materials Science & Nanotechnology Social Sciences

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Comparative Analysis of Optimal Stock Portfolio Results using The Markowitz Method and a Single Index (Study on LQ 45 Company Shares Listed on the Indonesia Stock Exchange Period January – December 2024) Matdio Siahaan; Jhonni Sinaga; David Pangaribuan
Greenation International Journal of Economics and Accounting Vol. 4 No. 2 (2026): Greenation International Journal of Economics and Accounting (May - June 2026)
Publisher : Greenation Research & Yayasan Global Resarch National

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/gijea.v4i2.902

Abstract

In the era of digital technology advancement, Indonesia has become an alternative investment destination in the capital market, attracting global attention. Investing in the capital market offers high returns and significant risks. Therefore, investors need strategic skills to mitigate risk. Risk reduction can be achieved through asset diversification, also known as portfolio formation. This study aims to develop an optimal portfolio using the Markowitz Single Index method and to determine the optimal investment proportion for the LQ45 Index. The sample used was the LQ45 index members from January 2024 to December 2024. This method is a comparative study with daily data, using calculations of realized return, variance, covariance, and cut-off rate for a single index. The analysis using the Markowitz method resulted in seven stocks as optimal portfolio recommendations, the stock composition is different between the two methods with a return of 0.15% and a risk of 1.25%. The analysis using the Single Index method resulted in seven stocks as optimal portfolio recommendations, with a return of 0.037% and a risk of 0.07%.
Pengaruh Struktur Modal, Arus Kas Operasi, dan Optimisme Manajer terhadap Keputusan Investasi Pada Perusahaan Teknologi Yang Terdaftar di BEI 2021-2024 Witha Anggani Saraswati; David Pangaribuan; Idel Eprianto
Siber Nusantara of Economic and Finance Review Vol. 2 No. 2 (2026): Siber Nusantara of Economic and Finance Review (April - September 2026)
Publisher : Siber Nusantara Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/snefr.v2i2.1066

Abstract

Persaingan yang semakin ketat di sektor teknologi mendorong pentingnya pemahaman mengenai faktor-faktor yang benar-benar menentukan keputusan investasi perusahaan, terutama di tengah pasar modal yang fluktuatif. Penelitian terdahulu mengenai hubungan struktur modal, arus kas operasi, dan perilaku manajerial terhadap keputusan investasi masih menunjukkan hasil yang beragam, dan belum banyak yang menggabungkan perspektif keuangan dan perilaku dalam satu model pada perusahaan teknologi. Penelitian ini bertujuan menganalisis pengaruh struktur modal, arus kas operasi, dan optimisme manajer terhadap keputusan investasi pada perusahaan teknologi yang terdaftar di Bursa Efek Indonesia periode 2021–2024. Penelitian menggunakan pendekatan kuantitatif dengan data sekunder dari 20 perusahaan selama empat tahun sehingga diperoleh 80 observasi yang dipilih melalui purposive sampling, kemudian dianalisis menggunakan regresi linear berganda dengan bantuan SPSS. Hasil penelitian menunjukkan bahwa arus kas operasi berpengaruh positif dan signifikan terhadap keputusan investasi, sedangkan struktur modal dan optimisme manajer tidak berpengaruh signifikan. Temuan ini mengindikasikan bahwa kekuatan arus kas internal, bukan komposisi pendanaan atau sentimen manajerial, menjadi penggerak utama keputusan investasi pada perusahaan teknologi, sekaligus memberikan penjelasan yang lebih membumi mengenai perilaku investasi di industri berbasis inovasi.
Pengaruh Proporsi Komisaris Independen, Proporsi Direksi dan Komisaris Perempuan Terhadap Profitabilitas Bumn dengan Target Dividen Sebagai Variabel Moderasi Alifia Amaliah; Nera Marinda Machdar; David Pangaribuan
Jurnal Greenation Ilmu Akuntansi Vol. 3 No. 1 (2025): (JGIA) Jurnal Greenation Ilmu Akuntansi (Februari - April 2025)
Publisher : Greenation Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jgia.v3i1.155

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh proporsi komisaris independen, proporsi direksi, dan komisaris perempuan terhadap profitabilitas Badan Usaha Milik Negara (BUMN) di Indonesia, dengan target dividen sebagai variabel moderasi. Metode penelitian menggunakan pendekatan kuantitatif dengan analisis regresi berganda data panel. Sampel penelitian terdiri dari 27 perusahaan BUMN yang terdaftar di Bursa Efek Indonesia periode 2020-2023. Hasil penelitian menunjukkan bahwa komisaris independen, proporsi direksi perempuan, dan komisaris perempuan tidak berpengaruh signifikan terhadap profitabilitas. Target dividen sebagai variabel moderasi juga tidak memberikan pengaruh signifikan terhadap hubungan antara variabel independen dan profitabilitas. Penelitian ini memberikan implikasi penting bagi pengembangan tata kelola perusahaan BUMN di Indonesia.
The Role of Information System Technology, Taxation Socialization on Taxpayer Compliance Moderated by Government Trust Heni Susanti; Wakhid Ansori; Agnes Mariana Pardosi; David Pangaribuan; Yeni Triyana; Tutty Nurhayati
International Journal of Science and Society Vol 6 No 4 (2024): International Journal of Science and Society (IJSOC)
Publisher : GoAcademica Research & Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54783/ijsoc.v6i4.1334

Abstract

The purpose of this study is to empirically test and analyze the impact of information system technology (e-filing), tax socialization, and government trust on the compliance of individual taxpayers at the North Bekasi Pratama Tax Office. Adopting an associative quantitative approach, the research employs a sample size of 100 respondents, selected using the Slovin formula. Data was collected using a questionnaire with a Likert scale. The findings of the study are presented below conclude that (1) The implementation of e-Filing has a discernible and substantial impact on taxpayer compliance, (2) The socialization of taxes has a positive and significant effect on the compliance of taxpayers, (3) The level of trust that the government is perceived to have by the public has a positive and significant impact on the extent to which taxpayers comply with the relevant regulations,(4) The degree of trust placed in the government by the public moderates the application of information system technology (e-filing) in influencing individual taxpayer compliance, (5) The degree of trust placed in the government by the public moderates the extent to which the government is able to socialize tax activities on the basis of individual taxpayer compliance. The findings of this study offer encouraging indications for the government, particularly the DJP, and taxpayers alike, in terms of maintaining the trust placed in them by the wider community. The efficacy of the system with respect to government services and researchers also contributes to the expansion of knowledge and awareness.
Co-Authors Agnes Mariana Pardosi Alifia Amaliah Heni Susanti Idel Eprianto Jhonni Sinaga Nera Marinda Machdar Siahaan, Matdio Tutty Nurhayati Wakhid Ansori Witha Anggani Saraswati Yeni Triyana