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Contact Name
Agus Riyanto
Contact Email
agusriyanto@uwgm.ac.id
Phone
+6281350504689
Journal Mail Official
ekonomika@uwgm.ac.id
Editorial Address
https://journal.uwgm.ac.id/index.php/oikonomia/about
Location
Kota samarinda,
Kalimantan timur
INDONESIA
Obor: Oikonomia Borneo
ISSN : 26853000     EISSN : 26853000     DOI : https://doi.org/10.24903/je.v11i1.1143
Core Subject : Economy,
Oikonomia Borneo (OBOR) adalah jurnal ilmiah yang diterbitkan oleh Fakultas Ekonomi Universitas Widya Gama Mahakam Samarinda. Jurnal terbit secara berkala dua kali setahun pada bulan April (periode November-April) dan Oktober (periode Mei-Oktober). Jurnal diterbitkan sebagai media untuk mengkomunikasikan dan mendiseminasikan hasil-hasil penelitian empiris di bidang Manajemen, Akuntansi dan Perbankan Syari’ah yang dapat memberikan kontribusi dalam pengembangan praktik dan memperkaya literatur Manajemen, Akuntansi dan Perbankan Syari’ah. Oikonomia Borneo (OBOR) menerima artikel hasil penelitian Manajemen, Akuntansi dan Perbankan Syari’ah yang ditulis dalam Bahasa Indonesia atau Bahasa Inggris. Artikel merupakan karya original dan bukan hasil plagiasi. Penulis harus membuat pernyataan bahwa naskah yang dikirim belum pernah dipublikasikan atau sedang tidak dalam proses reviu oleh jurnal atau media lain. Bagi artikel hasil penelitian dengan pendekatan survei atau penelitian eksperimen harus mencantumkan instrumen penelitian seperti : kuisioner, daftar wawancara, kasus serta memberikan data dan informasi mengenai cara memperoleh data. Tujuan dari jurnal ilmiah Oikonomia Borneo (OBOR) adalah untuk mendiseminasikan hasil penelitian empiris dalam bidang akuntansi dan keuangan bagi para akademisi dan profesional, praktisi, mahasiswa serta pihak-pihak lainnya
Articles 7 Documents
Search results for , issue "Vol. 6 No. 1 (2024): April" : 7 Documents clear
PENGARUH RASIO KEUANGAN TERHADAP PERTUMBUHAN LABA PADA PERUSAHAAN MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE TAHUN 2019-2022 Rachim, Reslianty; Syafariansyah, Rudy; Rachim, Abdul; Surahman, Ahmad; Nabila, Nur
OBOR: Oikonomia Borneo Vol. 6 No. 1 (2024): April
Publisher : University of Widya Gama Mahakam Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24903/obor.v6i1.2957

Abstract

The aim of this research is to determine the effect of Current Ratio, Total Assets Turnover, Debt to Equity Ratio and Net Profit Margin on profit growth. The method used in this research is a quantitative research method. The sample in this study was selected using a purposive sampling technique, namely a sampling technique with certain criteria, so that a sample of 18 companies was obtained. The analytical method used in this research is multiple linear regression analysis. The research results state that the Current Ratio has no effect on profit growth, Total Assets Turnover has no effect on profit growth, Debt to Equity Ratio has no effect on profit growth, Net Profit Margin has an effect on profit growth. Current Ratio, Total Assets Turnover, Debt to Equity Ratio and Net Profit Margin simultaneously have no effect on profit growth
PENGARUH MEKANISME GCG TERHADAP PENGUNGKAPAN CSR PADA PERUSAHAAN SUB SEKTOR PERTAMBANGAN BATU BARA YANG TERDAFTAR DI BEI Riyanto, Agus; Putri Milanda, Devy; Rachim, Reslianty; Dewi, Novita; Kurniawan, Abdi
OBOR: Oikonomia Borneo Vol. 6 No. 1 (2024): April
Publisher : University of Widya Gama Mahakam Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The aim of this research is to determine the influence of Good Corporate Governance (GCG) mechanisms on Corporate Social Responsibility (CSR) disclosure in coal mining sub-sector companies listed on the Indonesia Stock Exchange for the 2018-2022 period. The data collection technique used purposive sampling totaling 19 companies. This research uses multiple linear regression analysis with the help of the SPSS Ver 29 computer program. The research results show that Managerial Ownership has a positive and insignificant effect on CSR Disclosures, Institutional Ownership does not affect CSR Disclosures, the Board of Commissioners positively and significantly influences CSR Disclosures, the Audit Committee and the Board of Directors have a negative and significant effect on CSR Disclosures in listed mining sub-sector companies on the IDX for the 2018-2022 period. Simultaneously Managerial Ownership, Institutional Ownership, Board of Commissioners, Audit Committee and Board of Directors positively influence CSR Disclosure in mining sub-sector companies listed on the BEI for the 2018-2022 period
PENGARUH FAKTOR FUNDAMENTAL TERHADAP HARGA SAHAM santa, santa ompusunggu; Setiawati, Erni; Yanti, Novi; Milanda, Devy Putri
OBOR: Oikonomia Borneo Vol. 6 No. 1 (2024): April
Publisher : University of Widya Gama Mahakam Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24903/obor.v6i1.2499

Abstract

This study aims to analyze the impact of fundamental factors, namely Earnings Per Share (EPS), Price to Book Value (PBV), Return on Equity (ROE), and Debt to Equity Ratio (DER) on stock prices of companies in the food and beverage sector listed on the Indonesia Stock Exchange during the period of 2019-2022. The research utilizes a quantitative approach with data analysis conducted using SPSS software version 24. The results indicate that EPS and PBV have a positive significant effect on stock prices, suggesting that strong earnings per share performance and a higher market value relative to book value attract investor interest. In contrast, ROE negatively affects stock prices, indicating that poor financial performance or low efficiency in capital utilization reduces investor confidence. Meanwhile, DER has no significant impact on stock prices, as investors are more concerned with how a company utilizes its debt for operations. This study provides valuable insights for investors in making investment decisions based on the fundamental analysis of companies
Pengaruh Debt Covenant, Financial Distress, Profitabilitas Dan Growth Opportunity Terhadap Konservatisme Akuntansi Pada Perusahaan Manufaktur Sektor Barang Konsusi Yang Terdaftar Di BEI Periode 2019-2022 Mowilos, Stevani; Abbas, Muhammad Astri Yulidar; Rohmah, Siti; Riyanto, Agus
OBOR: Oikonomia Borneo Vol. 6 No. 1 (2024): April
Publisher : University of Widya Gama Mahakam Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24903/obor.v6i1.2505

Abstract

Stevani Mowilos, Pengaruh Debt Covenant, Financial Distress, Profitabilitas, Dan Growth Opportunity Terhadap Konservatisme Akuntansi Pada Perusahaan Manufaktur Sektor Barang Konsumsi Yang Terdaftar Di BEI Periode 2019-2022. Dengan Dosen Pembimbing I, Bapak Dr. Martinus Robert H., SE.,MM., Ak., CA dan Dosen Pembimbing II, Ibu Siti Rohmah, SE., M.Ak. Tujuan dari penelitian ini adalah untuk mengetahui pengaruh debt covenant, financial distress, profitabilitas, dan growth opportunity terhadap konservatisme akuntansi pada perusahaan manufaktur sektor barang konsumsi yang terdaftar di BEI periode 2019-2022. Dalam penelitian ini metode yang digunakan yaitu metode regresi linier berganda dan dibantu dengan program computer yaitu SPSS Versi 23 untuk menguji data. Menggunakan perusahaan sektor barang konsumsi sebagai populasi dan menggunakan kriteria purposive sampling untuk menentukan sampel, sehingga diperoleh sebanyak 25 perusahaan yang dijadikan sampel. Dari hasil analisis diketahui bahwa Debt Covenant berpengaruh positif dan signifikan terhadap Konservatisme Akuntansi (0,017<0,05), Financial Distress berpengaruh negatif namun tidak signifikan terhadap Konservatisme Akuntansi, Profitabilitas berpengaruh negatif namun tidak signifikan terhadap Konservatisme Akuntansi, dan Growth Opportunity berpengaruh positif dan signifikan terhadap Konservatisme Akuntansi (0,035<0,05). Untuk pengujian simultan F, didapatkan hasil bahwa semua variabel independen yang digunakan dalam penelitian ini berpengaruh secara bersama-sama terhadap Konservatisme Akuntansi (Sig 0,004<0,05).
PAJAK PENGARUH KUALITAS SISTEM, KUALITAS INFORMASI, DAN KUALITAS LAYANAN TERHADAP KEPUASAN PENGGUNA (Studi Kasus Pengguna Sistem Pembayaran Pajak Online Berbasis e-Samsat di Kota Samarinda) Lodzviana Saputri, Eka; Hutauruk, Martinus Robert; Yanti, Novi; Pardede, Pantas Pangondian
OBOR: Oikonomia Borneo Vol. 6 No. 1 (2024): April
Publisher : University of Widya Gama Mahakam Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24903/obor.v6i1.2520

Abstract

Tujuan penelitian ini adalah untuk mengetahui pengaruh Kualitas Sistem, Kualitas Informasi, dan Kualitas Layanan berpengaruh terhadap kepuasan pengguna sistem pembayaraan pajak online berbasis e-Samsat. Metode penelitian yang digunakan adalah penelitian kuantitatif. Alat analisis yang digunakan untuk menghitung dan menganalisis hasil penelitian ini dengan menggunakan uji statistik deskriptif, uji kualitas data, uji asumsi klasik, uji linier berganda, uji parsial, dan uji simultan. Hasil penelitian ini menunjukkan bahwa kualitas sistem dan kualitas layanan berpengaruh positif terhadap kepuasaan pengguna e-Samsat. Kualitas informasi tidak berpengaruh positif terhadap kepuasaan pengguna e-Samsat. kualitas sistem, kualitas informasi, dan kualitas layanan yang diberikan oleh sistem e-Samsat sudah baik dan memenuhi harapan pengguna. Kualitas sistem yang disediakan telah memberikan keuntungan dengan sistem yang sudah sederhana, mudah dipahami, mudah diakses, dan cepat dalam merespon perintah. Kualitas informasi yang diberikan cukup diterima dan digunakan dengan baik oleh si pengguna. Kualitas layanan yang diberikan oleh sistem e-Samsat memberikan rasa puas.
ANALISIS PENERAPAN STANDAR AKUNTANSI KEUANGAN ENTITAS TANPA AKUNTABILITAS PUBLIK PADA KEDAI WEDHANG SUGUHAN PERIODE 2022 Rahman, Aditya; Hutauruk, Martinus Robert; Rohmah, Siti; Riyanto, Agus
OBOR: Oikonomia Borneo Vol. 6 No. 1 (2024): April
Publisher : University of Widya Gama Mahakam Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24903/obor.v6i1.2528

Abstract

Aditya Rahman, Analysis of the Implementation of Accounting Standards for Entities Without Public Accountability at the Wedhang Suguhan Shop, with Supervisor I Mr. Dr. Martinus Robert Hutauruk, SE., MM, AK, CA and Supervisor II Mrs. Siti Rohmah, S.E., M.Ak. The purpose of this research is to find out and analyze the financial reports of Kedai Wedhang Suguhan in accordance with the SAK ETAP implementation. The method used is the Qualitative Method by comparing the financial reports of Accounting Standards for Entities Without Public Accountability (SAK ETAP) with the financial reports of Kedai Wedhang Suguhan. The results of this research indicate that the presentation of financial reports at the Wedhang Suguhan shop is not in accordance with the Accounting Standards for Entities Without Public Accountability (SAK ETAP). The Wedhang Suguhan shop's financial report for the 2022 period presents a profit and loss report. Meanwhile, the presentation of Accounting Standards for Entities Without Public Accountability includes presentations including Balance Sheet Financial Reports, Profit and Loss Reports, Equity Change Reports, Cash Flow Reports and Notes to Financial Reports. Using the comparative method, a percentage of 20% can be found to be inappropriate.
FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP HARGA DAN RETURN SAHAM PADA PERUSAHAAN PERBANKAN (PERSERO) YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2017-2022 Natalia, Desi Nadia; Setiawati, Erni; Firmansyah, Firmansyah; Yunan, Nadya
OBOR: Oikonomia Borneo Vol. 6 No. 1 (2024): April
Publisher : University of Widya Gama Mahakam Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24903/obor.v6i1.2530

Abstract

The stock price serves as a crucial benchmark for assessing a company's operational quality and prospects. The higher a company's stock price, the better its prospects. Conversely, if a company's stock price is low, it may indicate less promising priorities and prospects. Return on stock is a critical parameter that reflects the difference between the stock's book value and market price. This value indicates the extent of profit a company gains from stock sales transactions. Return on stock is one of the key indicators in evaluating a company's performance and attracting investor interest. This research employs a reliable quantitative method to analyze complex phenomena and produce robust and dependable findings. The selected population consists of four banking companies listed on the Indonesia Stock Exchange during the period from 2017 to 2022, providing broad and relevant data coverage to depict long-term trends. The applied data analysis technique is multiple linear regression analysis, enabling researchers to identify and measure cause-and-effect relationships between relevant variables. The research yields intriguing results, demonstrating that Loan to Deposit Ratio, Return on Asset, and Debt to Equity Ratio have a negative and significant impact on Stock Price. In contrast, Stock Price itself shows a positive and significant influence on stock return. The conclusion of this study offers valuable insights to market participants, investors, and stakeholders associated with the examined banking companies. The analysis outcomes can be used as a foundation for making intelligent and strategic investment decisions, as well as providing profound understanding of the factors influencing a company's stock performance in the capital market. Keywords: Stock Price, Loan to Deposit Ratio, Return on Asset, Debt to Equity Ratio, Stock Return.

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