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All Journal FIDUSIA : JURNAL KEUANGAN DAN PERBANKAN JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Jurnal Akuntansi dan Keuangan KREATIF: Jurnal Pengabdian Masyarakat Nusantara Edupreneurship; Jurnal Pendidikan Ekonomi
Esty Apridasari
Universitas Islam Negeri Jurai Siwo Lampung
Economics, Econometrics & Finance Education Engineering Health Professions Law, Crime, Criminology & Criminal Justice

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Evaluasi dan Pengembangan Sistem Akuntansi pada Koperasi Konsumen “KSM” Sehat Sejahtera Kota Metro Era Yudistira; Esty Apridasari; Nur Aini
KREATIF: Jurnal Pengabdian Masyarakat Nusantara Vol. 5 No. 4 (2025): Jurnal Pengabdian Masyarakat Nusantara
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/kreatif.v5i4.8539

Abstract

The rapid development of Micro Small Medium Enterprises (MSMEs) indicates that they play a significant role in the national economy. One of the growing MSMEs in Metro City is “KSM Sehat Sejahtera” whose operational activities focus on the production and sale of fertilizer to farmers. The current growth in fertilizer sales by KSM is quite good and has even expanded beyond Lampung. However, this development has not been accompanied by the availability of an adequate accounting system because the lack of accounting knowledge and weaknesses in the use of the accounting system. The approach used in this community service activity is Service Learning (SL). Service Learning is a combination of academic materials and community service activities. The output of this activity is the understanding and development of accounting systems in businesses in the production sector, specifically at KSM Sehat Sejahtera, to make a cooperative accounting system design and financial reports. The community service activity is carried out in four stages. The first stage is interviews and observations with the cooperative to obtain information related to the current business profile and condition. The second stage is evaluation and discussion based on the information obtained from the first stage. The third stage is training for KSM regarding accounting systems and financial reporting. Then, the fourth stage is assistance in developing an accounting system at KSM Sehat Sejahtera by creating an accounting system design such as profit and loss report and a financial position report.
Optimasi Portofolio Saham LQ45 (2021-2025): Pendekatan Single Index Model dan Implikasi Alokasi Aset Nabila maharani; Esty Apridasari; Atika Lusi Tania; Witantri Dwi Swandini
AKUA: Jurnal Akuntansi dan Keuangan Vol. 5 No. 2 (2026): April 2026
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/akua.v5i2.7180

Abstract

The increase in domestic investor participation in the Indonesian capital market, reaching 20.3 million SID by 2025, is not always accompanied by stable stock market performance. This situation presents challenges for investors in determining an optimal stock portfolio with a measurable level of risk. This study aims to construct an optimal LQ45 stock portfolio based on return and risk levels. Furthermore, this study aims to determine the proportion of fund allocation and investment portfolio execution for investors. The research method used is descriptive quantitative, utilizing secondary data in the form of LQ45 stock closing prices, the Jakarta Composite Index (JCI), and Bank Indonesia interest rates for the period August 2021 to July 2025. The sample selection was conducted using purposive sampling technique to obtain 25 stocks that were consistently listed in the LQ45 index during the study period. The results showed that there were 10 stocks included in the optimal portfolio based on the Single Index Model. These stocks are INDF, MEDC, BBNI, PGAS, BMRI, BBCA, ITMG, ICBP, ANTM, and UNTR with different fund allocation proportions. The optimal portfolio produced an expected rate of return of 1.42% with a portfolio risk of 0.19%. This study shows that the Single Index Model is effective in forming an optimal LQ45 stock portfolio. This model can be used as a basis for investment decision making by considering the balance between risk and return.
Analisis Perbandingan Harga Saham Sebelum dan Sesudah Pemboikotan Konsumen Atas Isu Geopolitik Israel Palestina Pada Perusahaan Unilever Indonesia Tbk Ari Almansyah; Lella Anita; Esty Apridasari; Ani Nurul Imtihanah
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 12 No. 2 (2026): April 2026
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v12i2.6032

Abstract

The Israeli-Palestinian geopolitical conflict and the Indonesian Ulema Council (MUI) Fatwa No. 83/2023 triggered a boycott that could potentially impact the stock performance of national companies. The purpose of this study is to analyze the difference in stock prices of PT Unilever Indonesia Tbk before and after the consumer boycott. This study applies a comparative descriptive method with an event study approach, using closing price data for the 6-month period before and 6-month period after the boycott was ratified on October 7, 2023, sourced from Investing.com with a total of 242 daily stock price data. Data analysis includes descriptive statistics, the Kolmogorov-Smirnov Test for normality, the Wilcoxon Signed Rank Test for pairwise differences, and the effect size test. The results show a decrease in the average stock price from Rp4,079.17 to Rp3,275.87 and a significant difference between the two periods with a significance value (0.001 ≤ 0.05) and an effect size value of 0.61, indicating a moderate boycott effect. These findings align with the theory of market efficiency, which asserts that stock prices quickly adjust to public information, and with signaling theory, which argues that boycotts are a negative signal to investors. Based on the analysis, the researchers concluded that geopolitical and socio-religious issues can impact stock price stability in the Indonesian capital market and serve as a warning to companies to maintain their image and transparency when addressing sensitive global issues.
Analisis Indikasi Manipulasi Laporan Keuangan dengan Metode Cash Flow Shenanigans pada PT FKS Food Sejahtera periode 2019-2024 Carissa Laura Eka Putri; Esty Apridasari; Thoyibatun Nisa; Northa Idaman
AKUA: Jurnal Akuntansi dan Keuangan Vol. 5 No. 1 (2026): Januari 2026
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/akua.v5i1.6133

Abstract

This study aims to analyze indications of financial statement manipulation using the Cash Flow Shenanigans method at PT FKS Food Sejahtera Tbk (AISA) for the 2019–2024 period. The research employs a quantitative method using secondary data derived from the company’s annual financial statements. The results indicate signs of manipulation across all three categories of Cash Flow Shenanigans. In Shenanigans No. 1, the ratios of operating cash flow to current liabilities and accounts receivable to operating cash flow show extreme fluctuations and inconsistencies between net income and operating cash flow, suggesting potential accrual manipulation. In Shenanigans No. 2, the Free Cash Flow (FCF) ratio exhibits a significantly negative pattern during 2020–2022, indicating the possible reclassification of operating expenses as investment activities. Meanwhile, in Shenanigans No. 3, the Days Payable Outstanding and inventory-to-operating cash flow ratios reveal efforts to manage payment timing and control inventory levels to enhance the appearance of operating cash flow performance. Overall, the findings reveal strong indications of cash flow shenanigans during 2020–2022, possibly triggered by the impact of the COVID-19 pandemic. Although the company’s cash flow condition improved in 2023–2024, there remain signs of manipulative window dressing practices aimed at portraying a healthier performance, which should be carefully monitored by auditors, investors, and capital market regulators.
Permasalahan Implementasi Akuntansi Syari’ah pada Lembaga Keuangan Syari’ah di Indonesia Arjun Ferandika; Depi Putri Erlia; Listia Nur Wahida; Yasmin Darmawan Nusa; Esty Apridasari
Edupreneurship: Jurnal Pendidikan Ekonomi Vol. 2 No. 1 (2026): JUNI
Publisher : CV. Rumoh Aceh Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/2g76rq56

Abstract

This study aims to analyze the problems in the implementation of Islamic accounting in Islamic financial institutions in Indonesia, particularly those related to human resource (HR) understanding of Sharia principles and contracts. This research employs a qualitative method with a literature study approach. Data were obtained from various secondary sources such as books, scientific journals, and previous studies related to Islamic accounting. The data collection technique was carried out by reviewing and analyzing relevant literature. Data analysis was conducted descriptively to understand the issues in the implementation of Islamic accounting. The results of the study indicate that one of the main problems in implementing Islamic accounting is the lack of HR understanding of contract concepts such as murabahah, mudharabah, musyarakah, and ijarah, so that in practice they are often treated similarly to conventional accounting systems. In addition, limited training, low Islamic financial literacy, and the suboptimal implementation of Islamic accounting standards such as PSAK Syariah also pose challenges in the application of Islamic accounting. Therefore, efforts are needed to improve the quality of human resources through education, training, certification, as well as strengthening regulations and supervisory systems so that the implementation of Islamic accounting can run optimally and in accordance with Sharia principles
PENGARUH INFLASI DAN NILAI TUKAR RUPIAH TERHADAP INDEKS SAHAM SYARIAH INDONESIA (ISSI) DENGAN VARIABEL INTERVENING HARGA MINYAK DUNIA TAHUN 2020-2025 Tri Fauzia Rahma; Yuyun Yunarti; Esty Apridasari
FIDUSIA : JURNAL KEUANGAN DAN PERBANKAN Vol. 9 No. 1 (2026): APRIL
Publisher : UNIVERSITAS MUHAMMADIYAH METRO

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/jf.v9i1.2945

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh inflasi dan nilai tukar rupiah terhadap indeks saham syariah indonesia (ISSI) dengan harga minyak dunia sebagai variabel intervening menggunakan analisis model jalur (Path Analysis ) berbasis Structural Equation Modeling–Partial Least Square (SEM-PLS). Analisis dilakukan dengan bantuan perangkat lunak SmartPLS versi 4.1.1.5, meliputi pengujian model struktural ( inner model ) untuk melihat hubungan langsung (direct effect ) dan tidak langsung ( indirect effect ) antarvariabel. Data yang digunakan berupa time series bulanan periode Januari 2020 - Agustus 2025 berjumlah 68 sampel yang diperoleh dari OJK, Bank Indonesia, dan EIA. Hasil penelitian menunjukkan bahwa inflasi berpengaruh negatif signifikan terhadap ISSI, sedangkan nilai tukar rupiah dan harga minyak dunia berpengaruh positif signifikan terhadap ISSI. Inflasi juga berpengaruh positif signifikan terhadap harga minyak dunia, sementara nilai tukar rupiah tidak berpengaruh signifikan terhadap harga minyak dunia. Secara tidak langsung, harga minyak dunia terbukti memediasi pengaruh inflasi terhadap ISSI, namun tidak memediasi pengaruh nilai tukar rupiah terhadap ISSI.
Prediksi Financial Distress dengan Pendekatan Model Ohlson O-Score Pada Perusahaan Sektor Property dan Real Estate Periode 2022-2024 Asnanil Khoiriyah; Era Yudistira; Esty Apridasari; Witantri Dwi Swandini
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 12 No. 4 (2026): Agustus 2026
Publisher : Lembaga Komunitas Informasi Teknologi Aceh (KITA), Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v12i4.6772

Abstract

This study aims to analyze the prediction of financial distress among 14 companies in the property and real estate sector listed on the Indonesia Stock Exchange for the period 2022–2024. Using a descriptive quantitative method, this study applies the Ohlson O-Score model, which integrates nine financial variables, including firm size, solvency, liquidity, and profitability. The threshold (cut-off) used is 0.38, where a score above this value indicates a state of distress. The results of the analysis indicate a significant risk of bankruptcy, with the number of companies experiencing distress increasing from 8 companies in 2022 to 11 companies in 2024. An in-depth anal-ysis identified that in 2022, the firm size factor (O1) was the primary determinant of financial resilience; however, conditions deterio-rated by 2023, with 9 firms experiencing distress due to structural failures resulting from an imbalance between operating cash flow and liability burdens (O7) as well as a drastic decline in profitability (O9). Peaking in 2024, financial risk reached a critical point where only 3 companies (DMAS, BEST, BSDE) were deemed healthy, while the other 11 were trapped in distress. Even large companies with positive nominal profits, such as PWON and SMRA, remained trapped in the distress zone due to low operational efficiency and debt burdens exceeding their cash flow capacity. This situation was exacerbated by post-pandemic external pressures, including a rise in the benchmark interest rate to 6% and high inflation, which increased the cost of borrowing, so that by the end of the observa-tion, the analysis indicated a significant increase in bankruptcy risk in the property and real estate sector during the observation peri-od, showing that 6 companies remained in distress throughout the observation period (APLN, ASRI, CTRA, LPKR, MTLA, and SMRA), while only DMAS and BSDE were able to maintain a non-distressed status. Overall, the Ohlson O-Score model proved effective as an early warning system for management and investors in identifying the vulnerability of the property and real estate sector to economic pressures.
Co-Authors Ani Nurul Imtihanah Ari Almansyah Arjun Ferandika Asnanil Khoiriyah Atika Lusi Tania Carissa Laura Eka Putri Depi Putri Erlia Era Yudistira Lella Anita Listia Nur Wahida Nabila maharani Northa Idaman Nur Aini Thoyibatun Nisa Tri Fauzia Rahma Witantri Dwi Swandini Yasmin Darmawan Nusa Yuyun Yunarti