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All Journal JUrnal Riset Ilmu Pendidikan Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMAK) Jurnal Akuntansi, Manajemen, dan Perencanaan Kebijakan International Journal of Economic Research and Financial Accounting
Aliyah, Dini Rahma
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences Other

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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.
Analysis Of Factors Affecting Debt Policy In Transportasi And Logistic Companies Aliyah, Dini Rahma; Br.Bangun, Mudtiani Hakim; Fazria, Rizka Fazria; Azzahra, 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.v3i2.257

Abstract

This study aims to analyze the factors that influence debt policy in transportation and logistics companies listed on the Indonesia Stock Exchange during the period 2019 to 2023. The main focus of this study is to evaluate the effect of profitability, liquidity, asset structure, and company growth variables on debt policy. The method used in this research is multiple linear regression analysis, with secondary data taken from the financial statements of listed companies. The research sample consists of 22 companies that meet certain criteria through a purposive sampling approach. The results showed that the liquidity variable has a significant influence on debt policy, which indicates that companies with better liquidity tend to have a more conservative debt policy. On the other hand, profitability, asset structure, and firm growth variables do not show a significant influence on debt policy. This study also suggests the need for further research to explore other factors that may affect debt policy in the transportation and logistics sector.  
Literature Review: The Effect of Good Corporate Governance on Corporate Financial Performance Atikah Zuhra Sitorus; Aliyah, Dini Rahma; Br. Bangun, Mudtiani Hakim; Maisyarah, Renny
Jurnal Akuntansi, Manajemen, dan Perencanaan Kebijakan Vol. 2 No. 4 (2025): June
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/jampk.v2i4.680

Abstract

This study aims to analyze the effect of Good Corporate Governance (GCG) on the company's financial performance. GCG functions as a system that organizes and manages companies to create added value for all stakeholders. This research uses a qualitative method with a literature review approach, which collects and analyzes various academic sources and related publications. The research findings show that the board of directors has a positive and significant impact on financial performance, while the influence of independent commissioners and managerial ownership shows mixed results. In contrast, the effect of audit committees on financial performance is inconsistent, with some studies showing that there is no significant effect. Overall, the effective implementation of GCG is crucial to improving a company's financial performance and attracting investors' attention.
Literature Review: The Influence of Forensic Audit, Investigative Audit, and Auditor Independence on Fraud Disclosure Sitorus, Atikah Zuhra; Aliyah, Dini Rahma; Br. Bangun, Mudtiani Hakim; Lubis, Nurmala Sari; Azzahra, An Suci
Jurnal Akuntansi, Manajemen, dan Perencanaan Kebijakan Vol. 2 No. 4 (2025): June
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/jampk.v2i4.694

Abstract

This study aims to analyze the effect of Good Corporate Governance (GCG) on company financial performance. GCG functions as a system that regulates and manages companies to create added value for all stakeholders. The method used is qualitative with a literature study approach, collecting and analyzing various academic sources and related publications. The results of the study indicate that the board of directors has a positive and significant influence on the financial performance of companies. Meanwhile, the influence of independent commissioners and managerial ownership shows mixed results, and the influence of the audit committee on financial performance tends to be inconsistent, with some studies finding no significant influence. Overall, the effective implementation of GCG is crucial for improving a company's financial performance and attracting investor attention. The conclusion of this study emphasizes that the optimal application of GCG principles can be a key factor in strengthening a company's financial performance and competitiveness in the market
Analisis Penerapan Laporan Keuangan Usaha Mikro, Kecil, Dan Menengah (UMKM) Di Desa Medan Krio Berdasarkan Standar Akuntansi Keuangan EMKM Aliyah, Dini Rahma; Bangun, Mudtiani Hakim Br.; Sitorus, Atikah Zuhra; Panggabean, Fitri Yani
Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi Vol. 4 No. 2 (2025): Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi
Publisher : CV. Picmotiv

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61930/jebmak.v4i2.1128

Abstract

Standar Akuntansi Keuangan Entitas Mikro, Kecil, dan Menengah (SAK EMKM) disusun untuk memenuhi kebutuhan pelaporan keuangan bagi pelaku usaha skala kecil. Penelitian ini bertujuan untuk merancang format laporan keuangan yang sederhana sesuai dengan prinsip SAK EMKM bagi UMKM serta mengidentifikasi kendala yang menyebabkan standar ini belum diimplementasikan. Objek penelitian difokuskan pada UMKM yang berlokasi di Desa Medan Krio. Penelitian ini menggunakan pendekatan kualitatif dengan metode deskriptif, sementara teknik pengumpulan data dilakukan melalui wawancara dan studi kasus. Hasil penelitian menunjukkan bahwa sebagian besar UMKM di wilayah tersebut belum mampu menerapkan SAK EMKM secara menyeluruh, karena sistem pencatatan keuangan yang mereka gunakan masih terbatas pada catatan arus kas masuk dan keluar yang bersifat sederhana. Adapun hambatan utama yang ditemukan meliputi rendahnya literasi akuntansi, minimnya pemahaman terhadap SAK EMKM, anggapan bahwa standar ini tidak memberikan manfaat langsung terhadap pengambilan keputusan usaha, serta lemahnya pengawasan dari pihak pemerintah dan lembaga yang berwenang.
Implementasi Akuntansi Kombinasi Bisnis Sebelum dan Setelah Penerapan PSAK 22 pada Perusahaan SubSektor Perbankan di Indonesia Sitorus, Atikah Zuhra; Aliyah, Dini Rahma; Bangun, Mudtiani Hakim Br.; Lubis, Nurmala Sari; Gautama, Bana Ahmad
Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi Vol. 4 No. 2 (2025): Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi
Publisher : CV. Picmotiv

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61930/jebmak.v4i2.1129

Abstract

Penelitian ini membahas penerapan akuntansi kombinasi bisnis sebelum dan sesudah PSAK 22 pada lima bank besar di Indonesia selama 2009-2012. Penelitian menggunakan metode kuantitatif deskriptif dengan data laporan keuangan konsolidasi dari Bursa Efek Indonesia. Hasilnya, penerapan PSAK 22 membawa perubahan besar, seperti penilaian aset dan utang berdasarkan nilai wajar, perubahan metode pencatatan dari pooling of interest ke purchase method, serta pengelolaan goodwill yang lebih jelas. Analisis rasio profitabilitas (ROA dan ROE) menunjukkan adanya perbedaan kinerja keuangan bank sebelum dan sesudah standar baru ini, yang pada akhirnya meningkatkan transparansi dan kualitas laporan keuangan perbankan di Indonesia.
Penerapan Laporan Keuangan UMKM Bakso Pak Ncrit Berbasis SAK EMKM Aliyah, Dini Rahma; Bangun, Mudtiani Hakim Br.; Rahmadayanti, Nabila; Delani, Maisya; Franita, Riska
Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi Vol. 4 No. 2 (2025): Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi
Publisher : CV. Picmotiv

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61930/jebmak.v4i2.1135

Abstract

Penelitian ini bertujuan untuk mengevaluasi dan mengembangkan penerapan pelaporan keuangan yang sesuai dengan SAK EMKM di unit usaha mikro Bakso Pak Ncrit yang berlokasi di Medan, Sumatera Utara. UMKM, sebagai sektor vital dalam perekonomian nasional, menghadapi berbagai tantangan dalam menyusun laporan keuangan yang memenuhi standar, yang berdampak pada transparansi dan akses pembiayaan. Dengan menggunakan pendekatan kualitatif deskriptif, data dikumpulkan melalui wawancara, observasi, dan analisis dokumen. Hasil penelitian menunjukkan bahwa sebelum adanya intervensi, pencatatan transaksi dilakukan secara manual. Namun, setelah penerapan sistem akuntansi berbasis SAK EMKM, laporan keuangan yang lengkap, termasuk laporan posisi keuangan, laporan laba rugi, dan catatan laporan keuangan, dapat dihasilkan. Penerapan SAK EMKM secara sistematis terbukti meningkatkan kualitas pelaporan keuangan pada UMKM.
Pengaruh Good Corporate Governance Terhadap Kinerja Keuangan Pada Perusahaan Industri Subsektor Transportasi Yang Terdaftar di Bursa Efek Indonesia (BEI) Periode 2021-2024 Aliyah, Dini Rahma; Bangun, Mudtiani Hakim Br.; Parsi, Citra Amelia; Azzahra, An Suci
Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi Vol. 4 No. 2 (2025): Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi
Publisher : CV. Picmotiv

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61930/jebmak.v4i2.1155

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Good Corporate Governance (GCG) terhadap kinerja keuangan pada perusahaan industri subsektor transportasi yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2021–2024. GCG diukur melalui beberapa indikator, yaitu dewan komisaris independen, kepemilikan institusional, dan komite audit. Kinerja keuangan diukur menggunakan rasio Return on Assets (ROA). Metode penelitian yang digunakan adalah kuantitatif dengan pendekatan regresi linier berganda. Sampel penelitian dipilih menggunakan metode purposive sampling, dengan total 19 perusahaan sebagai objek penelitian. Hasil analisis menunjukkan bahwa secara parsial dan simultan, beberapa variabel GCG memiliki pengaruh signifikan terhadap kinerja keuangan, meskipun tingkat pengaruhnya bervariasi. Penelitian ini memberikan implikasi bahwa penerapan prinsip-prinsip GCG yang baik dapat menjadi faktor penting dalam meningkatkan kinerja keuangan perusahaan, khususnya di sektor transportasi yang sangat bergantung pada kepercayaan investor dan efisiensi operasional.
Co-Authors , Heriyati Chrisna Atikah Zuhra Sitorus azzahra, an suci Azzahra, An Suci Azzahra Bangun, Mudtiani Hakim Br Bangun, Mudtiani Hakim Br. Br. Bangun, Mudtiani Hakim Br.Bangun, Mudtiani Hakim Delani, Maisya Fazria, Rizka Fazria Fitri Yani Panggabean Franita, Riska Gautama, Bana Ahmad Hafsa, Alma Lubis, Nurmala Sari Lubis, Salsabila Azzahro Maisyarah, Renny Parsi, Citra Amelia Rahmadayanti, Nabila Sitorus, Atikah Zuhra