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All Journal Jurnal Riset Akuntansi Politala International Journal of Economics Development Research (IJEDR)
Putra, Jusintri
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Economics, Econometrics & Finance Social Sciences

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Faktor FAKTOR-FAKTOR YANG MEMENGARUHI STOCK RETURN Putra, Jusintri; Syahzuni, Barlia Annis
Jurnal Riset Akuntansi Politala Vol 7 No 3 (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.v7i3.391

Abstract

This research aims to determine the factors that influence stock returns in the basic materials sector listed on the Indonesia Stock Exchange (BEI) during the 2020-2022 period. The independent variables used are profitability with Return on Assets (ROA) as a proxy, company size is calculated using the natural logarithm of total assets, liquidity which is proxied by the Cash Ratio, and operating cash flow which is proxied by Operating Cash Flow (OCF). The dependent variable is stock return which is proxied by Capital Gain. The population of this research was 96 companies and a research sample was obtained using a purposive sampling technique of 29 companies for 3 years, resulting in 87 samples. Quantitative methods were used in this research using an explanatory causality design and conducting tests using the SPSS statistical program. The research data has passed the normality test and is suitable for research. Based on the results of the determination test, the variables profitability, company size, liquidity and operating cash flow only 26.1% influence stock returns and it is known that 73.9% of other variables outside research are thought to be able to influence stock returns. The research results stated that the profitability variable had a significant positive effect on stock returns, while the variables company size, liquidity, operating cash flow had no effect on stock returns. This happens because investors are more interested in how much a company can make a profit, so they don't pay too much attention to other variables such as the size of the company, the company's ability to settle short-term obligations or the cash flow that flows into its operating activities.
Blockchain Technology in Accounting Practice: Literature Review Sunjaya, Robi; Putra, Jusintri; Ramadhan, Yanuar
International Journal of Economics Development Research (IJEDR) Vol. 6 No. 4 (2025): International Journal of Economics Development Research (IJEDR)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ijedr.v6i4.7978

Abstract

This study seeks to elucidate the implementation of blockchain in accounting practices. It aims to explore the potential adoption of blockchain technology to enhance financial reporting. The research sample comprises relevant literature on blockchain adoption within the context of accounting and financial reporting. The methodology employed is a literature review, involving the reanalysis of prior research findings, theories, and concepts. The findings reveal that blockchain can improve efficiency, transparency, and robust security in transaction recording systems. Nevertheless, challenges persist in its application, including limitations in accountants’ proficiency to utilize blockchain technology.
Co-Authors Ramadhan, Yanuar Sunjaya, Robi Syahzuni, Barlia Annis