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Nuraini A
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Universitas Syiah Kuala, Fakultas Ekonomi dan Bisnis, Jurusan Akuntansi didukung oleh IAI KAPd Wilayah Aceh Kopelma Darussalam, Banda Aceh, Indonesia - 23111
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INDONESIA
JIMEKA
Published by Universitas Syiah Kuala
ISSN : -     EISSN : 25811002     DOI : https://dx.doi.org/10.24815/jimeka.v10i3.34673
Core Subject : Economy, Education, Social,
Economics, Econometrics & Finance Social Sciences Other
Subjek area penelitian yang masuk kedalam ruang lingkup dan cakupan Jurnal Ilmiah Mahasiswa Ekonomi Akuntani (JIMEKA) adalah sebagai berikut: Islamic accounting Public sector accounting Auditing Capital market Accounting information system International accounting Accounting theory Financial accounting Management accounting Behavioral accounting
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 15 Documents
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Search results for , issue "Vol 8, No 4 (2023): November 2023" : 15 Documents clear
DO CASH FLOWS AND BANK SIZE INFLUENCE STOCK RETURNS? Sari, Bella Mega; Espa, Vitriyan; Dosinta, Nina Febriana
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 8, No 4 (2023): November 2023
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jimeka.v8i4.26743

Abstract

This research aims to determine the effect of cash flow statement components and bank size on stock returns. This study uses a signaling and stakeholder theory approach in the banking sector companies listed on the Indonesian stock exchange for 2017-2021. The unit analysis unit is determined based on the purposive sampling method so that the research data derived from financial statements are one hundred eighty-five. The results showed that operating activity cash flow and financing activity cash flow positively and significantly affect stock returns. The investment activity cash flow and bank size do not affect stock returns. The investment activity cash flow and bank size are not always a concern of investors in making investment decisions and estimating returns in a company. The operating cash flow and financing cash flows are essential indicators for investors in making investment decisions in the capital market. The operating cash flow and financing cash flow act as positive signals on stock returns, especially for related stakeholders.
ANALISIS CURRENT RATIO DAN NET PROFIT MARGIN TERHADAP HARGA SAHAM PADA PERUSAHAAN JASA GROSIR DI BEI Novaliana, Ika; Dekrijanti, Indra; Mahendra, Prasetya Tri; Kinasih, Aprilia Wulan
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 8, No 4 (2023): November 2023
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jimeka.v8i4.28209

Abstract

This study aims to determine the effect of the current ratio and net profit margin on stock prices carried out by large trading sub-sector service companies (wholesalers) listed on the Indonesia Stock Exchange. The population of this study is large trade (wholesale) sub-sector service companies listed on the IDX in 2021-2022. Forty companies were determined as samples based on the purposive sampling method. This quantitative study used secondary data and multiple regression analysis to analyze the data. The results of this study revealed the current ratio has a negative and significant effect on stock price and net profit margin has a positive and significant effect on stock price. Current ratio and net profit margin simultaneously affect stock price. The current ratio negatively affects stock price, while net profit margin positively affects stock price.
KUALITAS PELAPORAN KEUANGAN SKPK, PENERAPAN STANDAR AKUNTANSI PEMERINTAH BERBASIS AKRUAL, KEBIJAKAN AKUNTANSI DAN PENGENDALIAN INTERNAL DI SATUAN KERJA PERANGKAT ACEH Ramadhana, Andriansyah; Saputra, Mulia; Fachruddin, Rudy
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 8, No 4 (2023): November 2023
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jimeka.v8i4.27636

Abstract

This study aims to examine the influence of the application of accrual-based government accounting standards, accounting policies, and internal controls on the quality of financial reporting in the Aceh Work Unit. The population of this research is all SKPA in the Government of Aceh, totaling 48 SKPA with a sample of 96 people. The data analysis method in this study is multiple regression analysis processed using the SPSS (Statistical Package for Social Science) program based on the answers from the respondents. The results showed that the application of accrual-based government accounting standards, accounting policies, and internal control partially and simultaneously affected the quality of reports and financial statements.
DETERMINANTS OF INTERNET DISCLOSURE TRANSPARENCY ON ZAKAT MANAGEMENT ORGANIZATIONS IN INDONESIA Khomsatun, Siti; Fikry, Rifqi Roushan
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 8, No 4 (2023): November 2023
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jimeka.v8i4.27111

Abstract

This study's purpose is to examine the influence of Zakat Management Organization (OPZ) characteristics on the transparency of Internet disclosure. There are four independent variables such as the size of OPZ, the presence of external auditors, under the auspices of the corporation status, and institution type. The size of OPZ is measured by the ln of the total assets, whereas the existence of the external auditor, the auspices of the corporation status, and the type of institution use dummy variables. The sample of this research is 32 OPZ in Indonesia with the research period 2018. The results show that the size of OPZ, the presence of auditors, and the ownership status of the institution had a significant positive effect on the transparency of Internet disclosure. However, the type of institution (BAZ or LAZ) does not affect the transparency of internet disclosure at OPZ. The percentage of disclosure of internet disclosures, such as content and presentation on the OPZ website, has increased from previous studies.
KINERJA DAN HARGA SAHAM PERUSAHAAN MANUFAKTUR PADA MASA PANDEMI COVID-19 Marcellino, Calvin; Fitri, Yulia
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 8, No 4 (2023): November 2023
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jimeka.v8i4.26047

Abstract

This research aims to simultaneously and partially examine the influence of profitability, liquidity, and solvency on stock prices in manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange during the Covid-19 pandemic. This quantitative research uses secondary data sources through annual financial reports available on the official website of the Indonesia Stock Exchange and analyzed using a multiple linear regression model via SPSS version 23. The research population is manufacturing companies in the consumer goods industry sector using a purposive sampling technique of 61 companies. The criteria set are that manufacturing companies in the consumer industry sector submit annual financial reports in 2020 and 2021. The research results show that profitability, liquidity, and solvency variables simultaneously influence stock prices in manufacturing companies in the consumer goods industry sector. Then partially, liquidity and solvency do not affect stock price, but profitability affects stock price.

Page 2 of 2 | Total Record : 15

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