Article Per Year (5 Year)
p-Index From 2021 - 2026
0.408
P-Index
This Author published in this journals
All Journal JABM JOURNAL of ACCOUNTING - BUSINESS & MANAGEMENT Jurnal Bina Akuntansi
Ramadhan, Wanda Dwi
Unknown Affiliation
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Other

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
ANALISIS DAMPAK STRUKTUR MODAL, UKURAN PERUSAHAAN, PERTUMBUHAN DAN PROFITABILITAS TERHADAP NILAI SAHAM DI SEKTOR MANUFAKTUR BURSA EFEK INDONESIA Ramadhan, Wanda Dwi
Jurnal Bina Akuntansi Vol. 12 No. 1 (2025): Jurnal Bina Akuntansi Volume 12 Nomor 1 bulan Januari 2025
Publisher : Sekolah Tinggi Ilmu Ekonomi Wiyatamandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52859/jba.v12i1.692

Abstract

Penelitian ini bertujuan untuk menguji pengaruh struktur modal, ukuran perusahaan, pertumbuhan perusahaan, dan profitabilitas terhadap harga saham. Rasio-rasio keuangan yang diteliti yaitu Debt to Equity Ratio, Size, Sales Growth, dan Return on Equity sebagai variabel independen dan harga saham sebagai variabel dependen. Penelitian ini dilakukan pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2020-2022 dengan menggunakan teknik purposive sampling dengan kriteria dan sistematika tertentu yang bertujuan untuk mendapatkan sampel yang respresentative. Data yang digunakan adalah data sekunder. Jumlah sampel yang digunakan dalam penelitian ini adalah 60 perusahaan dengan jangka waktu 3 tahun. Metode statistik yang digunakan dalam penelitian adalah metode regresi linear berganda. Hasil penelitian menunjukkan bahwa struktur modal berpengaruh negatif terhadap harga saham, namun ukuran perusahaan tidak berpengaruh. Seperti yang dihipotesiskan, pertumbuhan perusahaan dan profitabilitas berpengaruh positif terhadap harga saham.
Unraveling the Paradox of Housing Affordability: Ramadhan, Wanda Dwi; Hazah, Hania Rizkieta; Djajanti, Atik; Mulyani, Susi Dwi
Journal of Accounting, Business and Management (JABM) Vol 32 No 2 (2025): October
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31966/jabminternational.v32i2.1593

Abstract

Housing affordability remains one of Indonesia’s pressing socioeconomics challenges, particularly for middle-to-lower income households whose income growth lags behind rising property prices. In response, the government introduced ministry of finance regulation (PMK) No. 13 of 2025, which provides a government-borne valueadded tax (VAT) incentive aimed at encouraging homeownership and stimulating the property sector. This study explores the perceived effectiveness of PMK 13/2025 in enhancing housing affordability by employing a policy analysis approach based on secondary data, including prior regulations, market reports, and academic literature. The findings indicate that while the incentive may improve consumer purchasing power, risks such as speculative price increases by developers and disproportionate benefits to investors remain. Furthermore, the limited scope of the policy applying only to new homes within a specific price range may reduce its reach among lower-income households. To maximize effectiveness, the policy requires stronger oversight and better integration with other housing subsidy schemes. The study underscores the importance of designing fiscal incentives that not only stimulate the housing market but also deliver equitable and sustainable benefits.
Co-Authors Djajanti, Atik Hazah, Hania Rizkieta Mulyani, Susi Dwi