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All Journal Jurnal Akutansi Manajemen Ekonomi Kewirausahaan (JAMEK) Jurnal Ilmiah Accusi
Sitepu, Immanuelta
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Economics, Econometrics & Finance

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Return Saham Kepemilikan Institusional, Dividen, dan Return Saham: Peran Kinerja Lingkungan Sitepu, Yuni Lestari Br; Sitepu, Immanuelta; Silalahi, Mutiara
Jurnal Akutansi Manajemen Ekonomi Kewirausahaan (JAMEK) Vol 4 No 3 (2024): Edisi September 2024
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jamek.v4i3.1905

Abstract

This study focuses on the influence of environmental performance, institutional ownership, dividend policy, and accounting profit on stock returns in manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2021 to 2023. Using a purposive sampling method, researchers gathered 54 data points which were then processed with SPSS and analyzed through panel data regression. The results reveal a significant negative relationship between environmental performance and stock returns. Meanwhile, institutional ownership and accounting profit show a significant positive influence on stock returns. Dividend policy, in contrast, does not exhibit a significant effect. Moreover, this study introduces a moderating variable that may amplify or diminish the link between these independent variables and the dependent variable. These findings highlight the importance of synchronizing environmental performance with financial strategies to bolster corporate value and enhance investment decision-making—especially pertinent in today’s discussions on climate change and renewable energy.
Analysis of the Implementation of SAK EMKM In the Preparation of Financial Statements for MSMES: A Case Study of Kafe Maurani Simalungun Regency Tarigan, Wico J; Saragih, Liharman; Sinaga, Mahaitin H; Sitepu, Immanuelta
Jurnal Ilmiah Accusi Vol. 7 No. 2 (2025): Jurnal Ilmiah Accusi
Publisher : Program Studi Akuntansi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/sfqpgm37

Abstract

This study aims to examine the implementation of financial statement preparation for the Micro, Small, and Medium Enterprise (MSME) Kafe Maurani based on SAK EMKM and to describe the challenges encountered in its implementation. This study is a descriptive qualitative research employing a case study approach. Data collection was carried out through interviews. The results of the study indicate that the financial statements prepared are not yet in accordance with the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM). Furthermore, the information presented in the financial statements remains simple and is still based on cash inflows and outflows. The challenges faced by the owner in preparing the financial statements include a lack of understanding of financial reporting and limited time allocation
Co-Authors Fadillah, Fiki Mahaitin H Sinaga Panjaitan, Robertus Saragih, Juan Petra Saragih, Liharman Silalahi, Mutiara Sinaga, Mahaitin H Sipayung, Govindo Sitepu, Yuni Lestari Br Tarigan, Wico J