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All Journal Jurnal Akuntansi dan Keuangan Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) E-Jurnal Akuntansi Islamic Economics Journal
Selamet Eko Budi Santoso
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences

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Analisis Pengaruh Debt to Equity Ratio (DER), Return On Equity (ROE), Current Ratio (CR), Terhadap Harga Saham (Pada Industri Pertambangan Yang Terdaftar Di BEI Tahun 2021-2024): Pada Industri Pertambangan yang Tercatat di BEI Tahun 2021-2024 Jessika Ezar Harfianto; Hadi Pramono; Rina Mudjiyanti; Selamet Eko Budi Santoso
AKUA: Jurnal Akuntansi dan Keuangan Vol. 4 No. 4 (2025): Oktober 2025
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/akua.v4i4.5386

Abstract

For mining businesses listed on the Indonesia Stock Exchange (IDX), the study's objective is to assess the impact of financial measures, namely the Debt-to-Equity Ratio (DER), Return On Equity (ROE), and Current Ratio (CR), on stock prices from 2021 to 2024. Purposive sampling is employed in a quantitative method. The approach used is quantitative with purposive sampling technique. From the total population, 179 companies were selected as the initial sample; however, after filtering and removing outlier data, the analysis was conducted on 145 observations. The annual financial reports of mining businesses that were posted on the IDX served as the source of the data that was examined. According to the study's findings, stock prices are not significantly impacted by DER or ROE. On the other hand, CR exhibits a notable impact. This result suggests that, when it comes to the mining industry, investors are more interested in firm liquidity than in capital structure or profitability when making investment decisions. In addition to providing empirical support for the corporate finance literature, this study can be used as a useful guide for businesses in the industry to build their managerial and investment plans.
IPOs and Stock Returns: The Role of Capital Structure, Firm Size, Profitability, and Firm Value Andiyanto, Stevanus; Amir; Edi Joko Setyadi; Selamet Eko Budi Santoso
E-Jurnal Akuntansi Vol. 35 No. 7 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2025.v35.i07.p11

Abstract

The aim of this research is to empirically test the relationship between stock returns and capital structure, company size, profitability and company value. The population in this study are companies that conducted an Initial Public Offering (IPO) on the Indonesia Stock Exchange (BEI) in 2020-2023. The sample was determined using the purposive sampling method. Data were analyzed using panel data analysis techniques. The results of this study found that company size has a positive effect on stock returns, while capital structure and profitability have no effect on stock returns and company value has a negative effect on stock returns.
Islamic Philanthropy and Social Services in Improving Community Welfare in Indonesia Makhrus; Ibnu Hasan; Selamet Eko Budi Santoso
Islamic Economics Journal Vol. 10 No. 02 (2024): Islamic Economics Journal
Publisher : Faculty of Economics and Management

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21111/iej.v10i02.30

Abstract

Poverty in Indonesia has become a complex and multisectoral issue, necessitating comprehensive handling involving all stakeholders, including civil society and Islamic philanthropy managers. Islamic philanthropic activism in Indonesia continues to expand, as evidenced by a growing public understanding of the importance of channeling donations through institutions. Donations collected by Islamic philanthropic organizations are channeled into charity programs for non-urgent needs and productive programs with lasting effects on community empowerment. This form of research employs a qualitative-descriptive methodology. This study examines an Islamic philanthropic organization using documentation and observation techniques to collect data, and qualitative deductive and inductive methods to analyze the data qualitatively. The findings of this study indicate that Islamic philanthropy and social services in improving welfare carried out by Islamic philanthropy management organizations in Indonesia are manifested in various fields, including social, economic, educational, and health, and are channeled as assistance and empowerment programs to improve public welfare. The organization’s capacity to manage Islamic philanthropy is achieved by integrating its programs, policies, and services with government and private agencies with similar objectives. In measuring the impact of Islamic philanthropy and social services on enhancing community welfare, Islamic philanthropic organizations consider a change in thought patterns, attitudes, and actions in living life based on one’s abilities. Consequently, charitable social services have taken the form of empowerment programs in a society with lasting effects.
PENGARUH INTELLECTUAL CAPITAL, KEPEMILIKAN MANAJERIAL DAN KEPEMILIKAN INSTITUSIONAL TERHADAP NILAI PERUSAHAAN DENGAN PROFITABILITAS SEBAGAI VARIABEL MODERASI Alif Indiarto Nugrogo; Selamet Eko Budi Santoso; Edi Joko Setiyadi; Amir Amir
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 10 No 1 (2026): Edisi Januari - April 2026
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v10i1.7183

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh intellectual capital, kepemilikan manajerial, dan kepemilikan institusional terhadap nilai perusahaan dengan profitabilitas sebagai variabel moderasi. Penelitian ini menggunakan pendekatan kuantitatif dengan data sekunder berupa laporan keuangan perusahaan perbankan yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2022–2024. Sampel penelitian terdiri atas 24 perusahaan perbankan yang dipilih menggunakan teknik purposive sampling. Metode analisis yang digunakan adalah regresi linier berganda dengan tahapan analisis meliputi statistik deskriptif, uji asumsi klasik, uji hipotesis, uji koefisien determinasi, serta uji efek moderasi. Hasil penelitian menunjukkan bahwa intellectual capital berpengaruh positif dan signifikan terhadap nilai perusahaan, sedangkan kepemilikan institusional berpengaruh signifikan dengan arah negatif terhadap nilai perusahaan. Sementara itu, kepemilikan manajerial tidak berpengaruh signifikan terhadap nilai perusahaan. Selain itu, profitabilitas tidak mampu memoderasi pengaruh intellectual capital, kepemilikan manajerial, maupun kepemilikan institusional terhadap nilai perusahaan. Temuan ini mengindikasikan bahwa penciptaan nilai perusahaan di sektor perbankan lebih dipengaruhi oleh pengelolaan aset intelektual dibandingkan struktur kepemilikan dan tingkat profitabilitas. Penelitian ini diharapkan dapat memberikan kontribusi teoretis dan praktis bagi pengembangan strategi peningkatan nilai perusahaan perbankan.
Co-Authors Alif Indiarto Nugrogo Amir Amir Amir Andiyanto, Stevanus Edi Joko Setiyadi Edi Joko Setyadi Hadi Pramono Ibnu Hasan Jessika Ezar Harfianto Makhrus Rina Mudjiyanti