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Jurnal Ilmiah Bisnis dan Perpajakan (Bijak)
Published by Universitas Merdeka Malang
ISSN : -     EISSN : 26564297     DOI : https://doi.org/10.26905/j.bijak
Core Subject : Economy,
Economics, Econometrics & Finance
Akuntansi keuangan, perpajakan, akuntansi manajemen, auditing, kewirausahaan serta bisnis dan manajemen
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 94 Documents
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Pengaruh profitabilitas dan leverage terhadap harga saham pada perusahaan teknologi informasi dan komunikasi di Bursa Efek Indonesia Periode Pra- Covid dan Pasca Covid (2019-2024) Beatrice Phoebe Gantari Manusu; Diana Zuhroh
Jurnal Ilmiah Bisnis dan Perpajakan (Bijak) Vol. 8 No. 1 (2026): February 2026
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/j.bijak.v8i1.16681

Abstract

This study examines the influence of profitability and leverage on stock prices of Technology, Information, and Communication (TIK) sector companies listed on the Indonesia Stock Exchange (IDX) during the pre-pandemic period (2019–2021) and the post-pandemic period (2022–2024). Profitability is measured using Return on Equity (ROE), while leverage is measured using the Debt to Equity Ratio (DER). A quantitative approach with multiple linear regression is applied to 114 observations from 19 companies with complete financial data across both periods. The results of the study indicate that ROE has a positive and significant effect on stock prices in both periods, reaffirming that profitability is a key indicator considered by investors in the ICT sector. Conversely, DER does not exhibit a significant effect on stock prices in either period, suggesting that leverage levels are not a primary consideration for investors when making investment decisions, regardless of whether market conditions are depressed or have returned to stability. Simultaneously, ROE and DER jointly influence stock prices, implying that companies need to strengthen their profitability and maintain healthy leverage in order to preserve firm value.
Dampak profitabilitas terhadap income smoothing dengan rasio kas sebagai variabel moderasi pada perusahaan manufaktur yang terdaftar di BEI periode 2020-2024 Ni Putu Karinina Febriyanty; Khairunnisa; Defel Septian
Jurnal Ilmiah Bisnis dan Perpajakan (Bijak) Vol. 8 No. 1 (2026): February 2026
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/j.bijak.v8i1.16776

Abstract

Continued implementating of profit smoothing, which is a management effort to stabilize financial performance reported to external parties. The purpose of this research is to examine how Return on Assets (ROA), Return on Equity (ROE), and Net Profit Margin (NPM) affect income smoothing practices, with cash ratio acting as a moderating variable. This study focuses on manufacturing companies listed on the Indonesia Stock Exchange during the period from 2020 to 2024. The research sample includes 94 companies selected using the purposive sampling method. The analysis methods used include descriptive statistics, classical assumption tests, and moderated regression analysis using the quasi-moderated regression approach. The research results show that ROA and NPM do not significantly affect income smoothing practices, while ROE has a positive and significant effect. In addition, the cash ratio is not able to moderate the relationship between ROA, ROE, and NPM with income smoothing. This study contributes to theory by strengthening the perspective of agency regarding managerial conflict of interest, and it also offers practical benefits for investors, managers, and regulators in improving awareness of financial reporting quality, especially for companies with high return on equity.
Pengelolaan keuangan desa berbasis aplikasi siskeudes dalam perspektif Technology Acceptance Model (TAM) pada Desa di Kecamatan Luahagundre Maniamolo Nestan Theresia Natalia; Arthur Simanjuntak; Ivo Maelina Silitonga
Jurnal Ilmiah Bisnis dan Perpajakan (Bijak) Vol. 8 No. 1 (2026): February 2026
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/j.bijak.v8i1.16841

Abstract

This study aims to analyze the effect of Perceived Usefulness and Perceived Ease of Use on village financial management through the Village Financial System (Siskeudes) application within the framework of the Technology Acceptance Model (TAM). This research applies a quantitative approach using primary data collected through questionnaires distributed to village officials directly involved in managing village finances using the Siskeudes application. The population consists of all village officials in Luahagundre Maniamolo District, with a sample of 40 respondents selected using purposive sampling. The data analysis techniques include descriptive statistics, validity tests, reliability tests, classical assumption tests, multiple linear regression analysis, and hypothesis testing using SPSS version 25. The results indicate that Perceived Usefulness and Perceived Ease of Use have a positive and significant effect on village financial management, both partially and simultaneously. These findings imply that higher levels of perceived usefulness and ease of use of the Siskeudes application lead to more effective, transparent, and accountable village financial management.
Pengelolaan keuangan desa berdasarkan asas transparansi, akuntabel, partisipatif, tertib dan disiplin anggaran Yulia Riska Manik; Arthur Simanjuntak; Duma Megaria Elisabeth
Jurnal Ilmiah Bisnis dan Perpajakan (Bijak) Vol. 8 No. 1 (2026): February 2026
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/j.bijak.v8i1.16847

Abstract

This study aims to determine the effect of Transparency, Accountability, Participation, Orderliness, and Budget Discipline on Village Financial Management in Hudopa Nauli Village, District, Central Tapanuli Regency. This research is quantitative in nature and uses primary data. The population in this study consists of all village officials in Hudopa and the community, with a sample of 37 respondents selected using purposive sampling. Data collection was conducted by distributing questionnaires to village officials and community members directly involved in village financial management. The data analysis technique used in this study is descriptive statistics. The quality of primary data was tested by the researcher using validity and reliability tests, classical assumption tests, multiple linear regression tests, and hypothesis testing using the SPSS 25 application. The results of this study individually show that Transparency and Participation have a positive and significant effect on Village Financial Management. Meanwhile, Accountability and Budget Order and Discipline do not have a significant effecton Village Financial Management.

Page 10 of 10 | Total Record : 94

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