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All Journal Trilogi Accounting & Business Research International Journal of Contemporary Accounting Paradoks : Jurnal Ilmu Ekonomi JER Visioner : Jurnal Manajemen dan Bisnis
Siti Rahmi Hidayatullah
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

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FACTORS THAT DETERMINE STOCK RETURNS MODERATED BY STOCK TRADING VOLUME IN MANUFACTURING COMPANIES LISTED ON THE INDONESIAN STOCK EXCHANGE FOR THE 2017-2021 PERIOD Siti Rahmi Hidayatullah; Elfiswandi Elfiswandi; Zefri Yenni
International Journal of Contemporary Accounting Vol. 4 No. 2 (2022): December
Publisher : Fakultas Ekonomi dan Bisnis Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/ijca.v4i2.15155

Abstract

This research is motivated by the movement of the average stock return in manufacturing companies that are fluctuating or unstable. This study aims to determine and analyze the effect of return on assets, current ratio, earnings per share on stock returns with stock trading volume as a moderating variable in manufacturing companies listed on the Indonesia Stock Exchange for the 2017-2021 period. This study is a quantitative study with a total population of all manufacturing companies listed on the Indonesia Stock Exchange for the 2017-2021 period with a total of 191 companies. The sampling technique of this research is purposive sampling technique with a total sample of 56 manufacturing companies listed on the IDX. The research data is secondary data in the form of financial reports which are accessed through the official website of the IDX (www.idx.co.id). This study was analyzed through MRA (Moderated Analysis Regression) analysis using Eviews 9. The results of this study found that return on assets, current ratio, and earnings per share partially had a significant effect on stock returns in manufacturing companies listed on the Indonesia Stock Exchange (IDX). period 2017-2021. The results of the Moderated Regression Analysis (MRA) test show that stock trading volume (TVA) moderates the effect of the current ratio on stock returns, but stock trading volume (TVA) cannot moderate the effect of return on assets and earnings per share on stock returns in manufacturing companies. listed on the Indonesia Stock Exchange (IDX) for the period 2017-2021.
FAKTOR-FAKTOR YANG MEMPENGARUHI VOLUME PERDAGANGAN SAHAM Hidayatullah, Siti Rahmi; Nuraini, Miranda; Sinurat, Honesty; Fawziah, Intan Nurbaiti
TRILOGI ACCOUNTING & BUSINESS RESEARCH Vol 5, No 2 (2024)
Publisher : Universitas Trilogi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31326/tabr.v5i2.2157

Abstract

This study aims to analyze the effect of stock returns, return on assets, economic value added, current ratio, dividend payout ratio, and cash flow on stock trading volume in manufacturing companies listed on the IDX for the 2015-2019 period. This research is a quantitative study. The sampling technique in this study is a purposive sampling technique with a sample size of 30 manufacturing companies listed on the IDX. This study was analyzed using multiple linear regression methods. The results of this study indicate that partially economic value added and cash flow have a significant effect on stock trading volume, while stock returns, return on assets, current ratio, and dividend payout ratio do not have a significant effect on stock trading volume. Then simultaneously stock returns, return on assets, economic value added, current ratio, dividend payout ratio and cash flow have a significant effect on stock trading volume.Keywords: Stock Trading Volume, Stock Return, Return on Asset, Economic Value Added, Dividend Payout Ratio, and Cash Flow
Capital Structure, Firm Size, to Financial Performances in Indonesian property and real estate companies Nuraini, Miranda; Hidayatullah, Siti Rahmi; Sinurat, Honesty
Paradoks : Jurnal Ilmu Ekonomi Vol. 8 No. 2 (2025): Februari - April
Publisher : Fakultas Ekonomi, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/paradoks.v8i2.1226

Abstract

The main goal of this study is to examine the impact of capital structure, the size of the company to financial performance. This study uses data from property and real estate companies listed on the Indonesia Stock Exchange between 2022 and 2023. The dependent variable used is the return on Equity (ROE). The independent variables are Debt to assets (DAR), debt to equity ratio (DER), and company size (FS). This study uses purposive sampling as the sampling technique. This study had 68 samples that met the sample criteria determined by the researchers. The data analysis method used is the regression analysis method. The results showed: (a) DAR Variable may have financial performance of real estate and subsector companies for real estate listed on the Indonesia Stock Exchange between 2022-2023. (b) This variable may have a positive and significant impact on the financial performance of real estate and real estate subsector companies listed in 2022-2023. (c) FS variables have a positive and significant impact on the financial performance of real estate and subsector companies for real estate listed between 2022 and 2023.
Analisis Hubungan antar produk dalam pola belanja konsumen dengan Algoritma Apriori Afriosa Syawitri; Syawitri, Afriosa; Hidayatullah, Siti Rahmi; Dina, Rusy
Visioner : Jurnal Manajemen dan Bisnis Vol 14 No 01 (2025): VISIONER: JURNAL MANAJEMEN DAN BISNIS
Publisher : Sekolah Tinggi Ilmu Ekonomi Balikpapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52630/jmbv.v14.i01.105

Abstract

Toko fitri hijab merupakan salah satu toko yang menjual hijab, pada toko ini terdapat banyak transaksi yang dapat dimanfaatkan dan dapat dikelola untuk menghasilkan suatu informasi. Analisa transaksi yang ada pada toko ini dapat membantu pemilik toko untuk membuat suatu strategis bisnis, seperti mengetahui barang yang sering dibeli secara bersamaan. Data mining merupakan bidang dari beberapa bidang keilmuan yang menyatukan teknik dari pembelajaran mesin, pengenalan pola, statistika, database dan visualisasi untuk pengenalan permasalahan pengambilan informasi dari database yang besar. Salah satu algoritma dari teknik data mining yang dapat digunakan untuk mencari pola belanja konsumen adalah algoritma apriori. Algoritma apriori merupakan salah satu algoritma pada data mining yang digunakan untuk pengambilan data dengan aturan asosiatif dalam menentukan hubungan suatu kombinasi item. Dari analisis data menggunakan bahasa pemograman phyton ini didapatkan 2 aturan asociation rule yaitu : Jika membeli hijab instan maka akan membeli hijab segi empat dengan nilai confidence 0.53 dan jika membeli hijab segi empat maka akan membeli hijab instan dengan nilai confidence 0.57.
Analisis Efektivitas Penerimaan Pajak Daerah dan Kontribusinya Terhadap Pendapatan Asli Daerah Kota Padang (2020-2023) Hidayatullah, Siti Rahmi; Nuraini, Miranda; Syawitri, Afriosa; Indra, Irma Suryani
Paradoks : Jurnal Ilmu Ekonomi Vol. 8 No. 2 (2025): Februari - April
Publisher : Fakultas Ekonomi, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/paradoks.v8i2.1472

Abstract

This study aims to analyze the effectiveness and contribution of hotel tax, restaurant tax, entertainment tax, street lighting tax, and BPHTB to the Original Regional Income of Padang City during the 2020-2023 period. This study uses a quantitative approach with descriptive statistical methods. The data used are the financial reports of the Padang City Government for the 2020-2023 period. The results of the study show that the average effectiveness of hotel tax and restaurant tax revenues is above 100% with the category "Very Effective". Meanwhile, the effectiveness of entertainment tax is in the category "Quite Effective" with an average of 80.74%, then the effectiveness of street lighting tax is in the category "Effective" with an average of 97.10%, and BPHTB with an average revenue effectiveness of 39.85% with the category "Not Effective". Furthermore, the average contribution of hotel tax, restaurant tax, and entertainment tax to the Original Regional Income (PAD) of Padang City is below 10% with the category "Very Less". Meanwhile, street lighting tax and BPHTB contributed 19.61% and 15.24% respectively and were included in the “Medium” category.
Determinant of audit quality: a literature review Fawziah, Intan Nurbaiti; Hayati, Dian Indah; Hidayatullah, Siti Rahmi
Jurnal Economic Resource Vol. 8 No. 2 (2025): September - February
Publisher : Fakultas Ekonomi & Bisnis Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/jer.v8i2.1655

Abstract

Audit quality plays a crucial role in maintaining the credibility and reliability of financial reporting. This literature review aims to identify and analyze the key determinants that influence audit quality as discussed in prior academic studies. The review categorizes the determinants into auditor-related factors (such as auditor independence, expertise, and tenure), client-related factors (such as company size and complexity), and external factors (such as regulatory environment and audit standards). The findings reveal that audit quality is a multifaceted construct influenced by both internal attributes of auditors and external pressures. By synthesizing findings from various studies, this paper contributes to a better understanding of how different variables interact to affect audit quality, and provides insights for policymakers, auditors, and stakeholders to enhance audit effectiveness
Co-Authors Afriosa Syawitri Dian Indah Hayati Dina, Rusy Elfiswandi Elfiswandi Honesty Sinurat Indra, Irma Suryani Intan Nurbaiti Fawziah Miranda Nuraini Zefri Yenni