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PENGARUH FIBONACCI RETRACEMENT TERHADAP RETURN SAHAM BANK DIGITAL Mediaty , Mediaty; Habbe, Abdul Hamid; Nur, Hamzah Fansyuri; Kurniawan, Awi; Uswatun Hasanah; Putriyanti, Indah
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 14 No. 3 (2025): September
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v14i3.3171

Abstract

Introduction: The purpose of this research is to find out whether the Fibonacci Retracement influences stock returns using Fibonacci ratios in banking sector companiesMethods: This study employs a quantitative methodology, utilizing a sample of digital bank companies listed on the Kompas 100 index for the 2022 period.Results: The results of this study indicate that the effect of the Fibonacci retracement on stock returns is insignificant, with an independent variable value of 1 > 0.01 and a VIF value of 1 < 10. So it can be concluded that the Fibonacci retracement has no comfort with stock returns. Keywords: (Fibonacci Retracement, Support, Resistance, Return).
Internal Control Analysis and Fraud Prevention Efforts in Public Sector Accounting Kurniawan, Awi; Haliah, Haliah; Kusumawati, Andi
East Asian Journal of Multidisciplinary Research Vol. 3 No. 11 (2024): November 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/eajmr.v3i11.11809

Abstract

The study examines the role of internal control in preventing fraud within public sector accounting by safeguarding assets, ensuring accurate financial reporting, and promoting operational efficiency. Internal control systems are built on control environments, risk assessments, control activities, communication, and monitoring. Weak internal controls, such as inadequate segregation of duties and poor oversight, often lead to fraud in the public sector. Effective measures, including audits, anti-fraud policies, ethical behavior promotion, and the use of technology for monitoring, can mitigate these risks. Strengthening internal control systems enhances financial integrity, protects public resources, and supports efficient governance.
Analysis of the Effect of Activity Based Costing on Financial Performance Sundari, Sri; Kurniawan, Awi; Wahid, Abdul; Syamsuddin, Syamsuddin
Jurnal Manajemen Bisnis, Akuntansi dan Keuangan Vol. 3 No. 2 (2024): November 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/jambak.v3i2.12411

Abstract

This study examines the impact of Activity-Based Costing (ABC) on corporate financial performance, focusing on its ability to improve cost management in a competitive global market. ABC allocates overhead costs more accurately by identifying activities driving expenses, enabling better decision-making and operational efficiency. The research utilizes a literature review to analyze studies on ABC’s implementation across various industries, with data gathered from academic journals, books, and other relevant sources. The findings show that ABC positively influences financial performance by enhancing cost control, operational efficiency, and profitability. It provides valuable insights for strategic decisions such as pricing and resource allocation. However, challenges such as high implementation costs and the need for organizational change may impede adoption. Despite these barriers, the benefits of ABC, including improved competitiveness and profitability, outweigh the costs.