Article Per Year (5 Year)
p-Index From 2021 - 2026
0.61
P-Index
This Author published in this journals
All Journal Journal of Applied Accounting And Business (JAAB) Jurnal Manajemen Keuangan Syariah
Irawan, Anja
Unknown Affiliation
Religion Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

Published : 3 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 3 Documents
Search

 1 
PENGARUH RASIO SOLVABILITAS TERHADAP HARGA SAHAM PADA INDUSTRI FOOD AND BEVERAGE DI BURSA EFEK INDONESIA PERIODE 2009-2013 Zuvilla, Telly; Setiawan, Arie Agus; Irawan, Anja
Journal of Applied Accounting And Business Vol. 7 No. 1 (2025): JAAB - Juni 2025
Publisher : LP2M Politeknik Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37338/jaab.v7i1.485

Abstract

This study aims to analyze the effect of solvency ratios on stock prices in the food and beverage sector companies listed on the Indonesia Stock Exchange during the period 2009–2013. The solvency ratios used include Debt to Asset Ratio (DAR), Debt to Equity Ratio (DER), Long Term Debt to Equity Ratio (LTDER), and Current Liabilities to Net Worth (CLNW). The method employed is multiple linear regression with panel data. The results indicate that solvency ratios simultaneously have a significant influence on stock prices. However, partially, only LTDER shows a significant effect on stock prices, while DAR, DER, and CLNW do not. These findings imply that long-term debt structure plays an important role in shaping investor perceptions of company stock valuation.
Transparansi dan Akuntabilitas Pelaporan Keuangan Lembaga Keuangan Syariah di Indonesia: Perspektif Islam dan Pemangku Kepentingan Ismadharliani, Aztyara; Anggraini, Dessy; Irawan, Anja
Manajemen Keuangan Syariah Vol 6 No 1 (2026): Journal of Islamic Financial Management
Publisher : Program Studi Manajemen Keuangan Syariah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30631/makesya.v6i1.5667

Abstract

This study aims to analyze the transparency and accountability of financial reporting in Islamic financial institutions (IFIs) in Indonesia from the perspectives of Islam and stakeholders. Transparency and accountability are fundamental principles in Islamic financial management that serve to uphold trust (amanah), enhance public confidence, and ensure compliance with Sharia principles. This study employs a descriptive qualitative approach with a case study design involving several Islamic financial institutions in Indonesia. Data were collected through in-depth interviews with the management of Islamic financial institutions, analysis of financial statement documents, and a review of relevant literature. The findings indicate that the practices of transparency and accountability in the financial reporting of Islamic financial institutions in Indonesia have shown considerable improvement, particularly in terms of compliance with Sharia accounting standards and the disclosure of basic financial information. Nevertheless, several challenges remain, including limitations in human resource capacity, variations in the understanding of Sharia accounting standards, and the suboptimal disclosure of non-financial information such as social impact and Sharia compliance. This study provides important implications for strengthening Islamic financial management practices and for formulating policies aimed at improving the quality of Sharia financial reporting in Indonesia.
PENGARUH RASIO SOLVABILITAS TERHADAP HARGA SAHAM PADA INDUSTRI FOOD AND BEVERAGE DI BURSA EFEK INDONESIA PERIODE 2009-2013 Zuvilla, Telly; Setiawan, Arie Agus; Irawan, Anja
Journal of Applied Accounting And Business Vol. 7 No. 1 (2025): JAAB - Juni 2025
Publisher : LP2M Politeknik Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37338/jaab.v7i1.485

Abstract

This study aims to analyze the effect of solvency ratios on stock prices in the food and beverage sector companies listed on the Indonesia Stock Exchange during the period 2009–2013. The solvency ratios used include Debt to Asset Ratio (DAR), Debt to Equity Ratio (DER), Long Term Debt to Equity Ratio (LTDER), and Current Liabilities to Net Worth (CLNW). The method employed is multiple linear regression with panel data. The results indicate that solvency ratios simultaneously have a significant influence on stock prices. However, partially, only LTDER shows a significant effect on stock prices, while DAR, DER, and CLNW do not. These findings imply that long-term debt structure plays an important role in shaping investor perceptions of company stock valuation.
Co-Authors Anggraini, Dessy Ismadharliani, Aztyara Setiawan, Arie Agus Zuvilla, Telly