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All Journal JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Jurnal Akuntansi dan Keuangan KREATIF: Jurnal Pengabdian Masyarakat Nusantara
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.
Co-Authors Ani Nurul Imtihanah Ari Almansyah Atika Lusi Tania Era Yudistira Lella Anita Nabila maharani Nur Aini Witantri Dwi Swandini