Article Per Year (5 Year)
p-Index From 2021 - 2026
0.61
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This Author published in this journals
All Journal Jurnal Akuntansi Jurnal Ilmiah Akuntansi Kesatuan International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS)
Marjulin
Unknown Affiliation
Economics, Econometrics & Finance

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Financial Performance Causes Palm Oil Stock Prices In Indonesia To Rise? Hilmi; Marjulin; Lilis Puspitawati; Rayyal Hayati
Jurnal Akuntansi Vol. 29 No. 1 (2025): January 2025
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v29i1.2741

Abstract

The study aimed to analyse Palm Oil companies' financial performance on the Indonesia Stock Exchange 2018-2022. The independent variables were proxied in return on equity (ROE), return on assets (ROA), earnings per share (EPS) and their effect on stock prices. The population of the study was public Palm Oil companies. The sampling technique was purposive; the selected sample was 13 companies, and the total sample was 65. Data was obtained from published annual reports. Data processing used panel data regression with Eviews statistical software. The study's results showed that return on equity (ROE) and return on assets (ROA) positively and significantly affected stock prices. In contrast, earnings per share (EPS) did not affect stock prices; simultaneously, the study's results significantly affected stock prices.
DISCLOSURE OF SUSTAINABILITY REPORTS AND INTEGRATED REPORTS HAS AN IMPACT ON COMPANY PROFITABILITY Hilmi; Marjulin; Muammar Khaddafi; Misratul Izza
International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Vol. 5 No. 4 (2025): August
Publisher : CV. Radja Publika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijebas.v5i4.3781

Abstract

The research aims to determine the impact of the Sustainability Report and Integrated Report on profitability. The Sustainability Report is measured based on the Global Reporting Initiative. The Integrated Report is measured by the nine (9) content elements of the Integrated Report. Profitability is measured using ROA. The population used in this research is mining companies on the BEI in 2016-2020, samples were taken from companies that publish financial reports, annual reports and Sustainability Reports accessed via the company website and the Indonesia Stock Exchange website. The data was analyzed using multiple linear regression techniques. The results of the research show that in the disclosure of the Sustainability Report, of the three (3) dimensions tested, the social dimension has a significant impact on profitability. While the Integrated Report disclosure has no impact on profitability.
Financial Inclusion and Sharia Financial Literacy Effects on MSME Performance Syafrizal, Said Herry; Marjulin
Jurnal Ilmiah Akuntansi Kesatuan Vol. 14 No. 1 (2026): JIAKES Edisi Februari 2026
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v14i1.4694

Abstract

Many MSMEs in Central Aceh Regency do not yet have business licenses, resulting in limited access to formal financing, while the understanding of Sharia finance remains low and hinders optimal financial management. This study aims to explore the effects of financial inclusion and Islamic financial literacy on MSME performance. A quantitative approach was employed in this study, with data collected through questionnaires distributed directly to 40 MSME owners, ensuring that the information obtained reflects the actual experiences and business practices of the respondents. After the data was collected, analysis was performed using multiple linear regression. The results show that financial inclusion and Sharia financial literacy have a positive and significant effect on MSME performance, both partially and simultaneously, emphasizing the importance of expanding access to Sharia-based financial services and increasing Sharia financial literacy, implementing appropriate Sharia financial practices, and providing business assistance to MSMEs to strengthen their competitiveness and sustainability, as well as serving as a guide for policymakers and financial institutions.
Co-Authors Hilmi Hilmi Hilmi Lilis Puspitawati Misratul Izza Muammar Khaddafi Rayyal Hayati Syafrizal, Said Herry