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The Influence of Inflation, Sukuk, and Mutual Funds On The Indonesian Sharia Stock Index (ISSI) Octavia, Melanie; Natasha; Amalia, Sabrina; Purba, Seprianto; Silitonga, Claudia Jeremia; Chrisna, Heriyati
Journal of Economics, Assets, and Evaluation Vol. 2 No. 2 (2024): December
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/jeae.v2i2.517

Abstract

From 2018 - 2023 there were fluctuations in the value of the Islamic Stock Index. This study uses associative tests to analyze and obtain empirical evidence, whether inflation, sukuk and mutual funds have a significant effect on the Indonesian Islamic stock index. The data used is secondary data taken from the official website, namely www.ojk.go.id, and www.bps.go.id. The results of this study, individually sukuk has a negative and insignificant effect on the Indonesian Islamic stock index, then individually sukuk and mutual funds have a positive and significant effect on the Indonesian Islamic stock index. But simultaneously the three independent variables have a significant effect on the Indonesian Islamic stock index with an influence value of 69.7%, where the other 30.3% value is influenced by other variables not included by researchers.
The Effect Of Debt Policy, Company Size And Profitability On Company Value In The Industrial Sector On The IDX octavia, Melanie; Sari, Adila; Natasha Natasha; Purba, Seprianto; An Suci Azzahra
International Journal of Economic Research and Financial Accounting Vol 3 No 2 (2025): IJERFA JANUARY 2025
Publisher : CV. AFDIFAL MAJU BERKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55227/ijerfa.v3i2.256

Abstract

The purpose of the study is to look at the influence of debt policy, company size and profitability on company value in industrial companies listed on the Indonesia Stock Exchange during the 2020-2023 period. This study is a quantitative researcher with a secondary data collection method, the population of this study is 66 companies, sampling is carried out by purposive sampling, and data analysis uses multiple linear regression through SPSS. The results of the study stated that partially debt policy had a positive and significant effect, partially the size of the company had no effect or had a positive and insignificant effect, then partially profitability had a positive and significant effect. And simultaneously debt policy, company size and profitability had a significant effect, by 16.7%.
Analisis Kinerja Keuangan Berdasarkan Rasio Likuiditas, Solvabilitas dan Profitabilitas Pada Laporan Keuangan Pt. Darya Varia Laboratoria Tbk Octavia, Melanie; Natasha, Natasha; Azlin, Nuraini; Panggabean, Fitri Yani
EKOMAN: Jurnal Ekonomi, Bisnis dan Manajemen Vol. 3 No. 1 (2025): EKOMAN: Jurnal Ekonomi, Bisnis dan Manajemen
Publisher : Penerbit dan Percetakan CV. Picmotiv

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61930/ekoman.v3i1.279

Abstract

Penelitian ini bertujuan untuk menganalisis kinerja keuangan PT. Darya Varia Laboratoria Tbk melalui pendekatan rasio likuiditas, solvabilitas, dan profitabilitas dalam kurun waktu 2020 hingga 2024. Analisis dilakukan dengan membandingkan rasio keuangan setiap tahunnya terhadap standar industri guna menilai kesehatan keuangan perusahaan. Hasil penelitian menunjukkan bahwa secara umum, rasio likuiditas berada di atas standar, menandakan kemampuan perusahaan memenuhi kewajiban jangka pendeknya. Namun, rasio solvabilitas dan profitabilitas belum sepenuhnya menunjukkan hasil yang memuaskan karena beberapa indikator masih berada di bawah standar industri. Kesimpulan ini memberikan gambaran umum bagi manajemen dan pemangku kepentingan dalam mengambil keputusan strategis untuk keberlangsungan perusahaan.
Pengaruh Profitabilitas, Leverage dan Opportunity Terhadap Deteksi Kecurangan Laporan Keuangan Octavia, Melanie; Putri, Nayla Nurul; Valentine, Pricillia D.; Pratama, Rizky Raditya; Azzahra, An Suci
Jurnal Bisnis dan Manajemen (JURBISMAN) Vol. 3 No. 2 (2025): Jurnal Bisnis dan Manajemen (JURBISMAN)
Publisher : Penerbit dan Percetakan CV. Picmotiv

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61930/jurbisman.v3i2.1156

Abstract

Kecurangan dalam laporan keuangan adalah masalah yang sangat penting dalam sektor akuntansi dan bisnis karena dapat merusak kepercayaan pemegang saham. Tujuan dari penelitian ini adalah untuk mengevaluasi dampak dari profitabilitas, leverage, dan opportunity terhadap kecurangan dalam laporan keuangan. Metode yang digunakan adalah kuantitatif dengan pendekatan studi kasus pada perusahaan sektor healthcare yang terdaftar di Bursa Efek Indonesia (BEI) untuk periode 2021 hingga 2024. Populasi sebanyak 18 perusahaan, dengan sampel 15 perusahaan menggunakan Teknik Purposive Sampling. Objek penelitian tahun 2021-2024, sehingga menghasilkan 60 data. Teknik analisis data menggunakan uji asumsi klasik dan uji hipotesis. Temuan dari penelitian ini menunjukkan bahwa secara parsial, leverage memiliki pengaruh yang signifikan terhadap kecurangan laporan keuangan, sementara profitabilitas dan opportunity tidak menunjukkan pengaruh yang berarti. Namun, ketika dilihat secara bersamaan, ketiga variabel tersebut memberikan pengaruh yang signifikan terhadap kecurangan laporan keuangan dengan kontribusi mencapai 44,9%.
Penyusunan Laporan Keuangan UMKM Berdasarkan Standar Akuntansi EMKM pada UMKM Pembuatan Opak Octavia, Melanie; Natasha, Natasha; Azlin, Nuraini; Pratama, Rizky Raditya; Franita, Riska
Jurnal Ekonomi dan Bisnis Digital Vol. 3 No. 1 (2025): Juli - September
Publisher : CV. ITTC INDONESIA

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

Abstract

This research aims to assist MSME players in preparing financial statements based on the Financial Accounting Standards for Micro, Small and Medium Entities (SAK EMKM). The research subject is the Opak Factory MSME in Sei Mencirim, Medan, which has not previously implemented formal financial records. The research method used is descriptive qualitative with data collection techniques in the form of observation, interviews, and documentation. The results showed that the preparation of financial statements in accordance with SAK EMKM includes a statement of financial position, income statement, and notes to the financial statements. This report provides a simple but comprehensive overview of business finances, which can be used to evaluate business performance and attract investors and financing parties. This research proves the importance of standardised financial records for the continuity and development of MSMEs.