cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Putu Prima Wulandari
Contact Email
jurnaltema@ub.ac.id
Phone
+6281296280353
Journal Mail Official
jurnaltema@ub.ac.id
Editorial Address
Jurnal TEMA, Jurusan Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Brawijaya, Indonesia. Jl. MT. Haryono 165 Malang 65145
Location
Kota malang,
Jawa timur
INDONESIA
TEMA (Jurnal Tera Ilmu Akuntansi)
Published by Universitas Brawijaya
ISSN : 14118149     EISSN : 2808215X     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
TEMA (Jurnal Tera Ilmu Akuntansi) publishes all forms of quantitative and qualitative research articles and other scientific studies related to the field of Accounting and a wide range of applications such as: Finance accounting Sharia Accounting Capital Market Based Accounting Forensic Accounting Behavioral Accounting Environmental Accounting Management Accounting Tax accounting Social Responsibility Accounting Public sector accounting Accounting education Auditing Accounting information system Business Ethics & Corporate Governance
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 5 Documents
 1 
Search results for , issue "Vol. 23 No. 1 (2022)" : 5 Documents clear
REAKSI PASAR MODAL INDONESIA TERHADAP PEMILU PRESIDEN AMERIKA SERIKAT TAHUN 2020 Setya Ayu Rahmawati; Aji Anggoro
TEMA Vol. 23 No. 1 (2022)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/tema.23.1.35-47

Abstract

The 2020 United States Presidential election is a political event that has received widespread attention worldwide. The United States is one of the countries that can affect the stock market returns and volatility in other countries. The objective of this study was to analyze Indonesia’s capital market reaction to the events of the 2020 United States Presidential Election as measured by comparing the difference in the AAR and ATVA before and after the event. This study was conducted using an event study approach on companies that are included in the IDX80 index from the period of February - July 2020. The purposive sampling method was used with a total sample of 79 companies. This study was used data analysis technique in the form of one sample test with a window period of 7 days. The results of the study showed that: (1) There was no significant difference in the AAR on the stocks included in the IDX80 index before and after the events of the 2020 United States Presidential Election. Whereas (2) there was a significant difference in the ATVA on the stocks included in the IDX80 index before and after the events of the 2020 United States Presidential Election.
PENGARUH VIDEO ADVERTISING TERHADAP MINAT BELI KONSUMEN Sabrina Allysa Syam
TEMA Vol. 23 No. 1 (2022)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/tema.23.1.17-23

Abstract

One form of advertising is video advertising which is an attractive marketing strategy and is more ogled by advertisers than other marketing strategies because video advertising or video advertising has audio-visual elements to convey key selling points and build a brand image for consumers or customers. This study aims to determine whether video advertising is proven to have an influence on consumer buying interest. The independent variable (X) in this study is video advertising with indicators of informativeness, entertainment, and irritation which is tested for its effect on the dependent variable (Y), namely the buying interest of consumers who have watched the video advertising "Can Ramadhan Lancar Jaya Together grab it!" on the Youtube platform. The research sample is 100 respondents who are viewers of the video advertising "Bisalah Ramadhan Lancar Jaya Bareng Grab!" with a minimum age category of 17 years. All data collected in this study were analyzed using multiple linear regression. The results of this study indicate that informativeness, entertainment, and irritation indicators have an effect on consumer buying interest with the informativeness indicator as the most dominant video advertising indicator on consumer buying interest.
PENGARUH RASIO PROFITABILITAS DAN RASIO SOLVABILITAS TERHADAP NILAI PERUSAHAAN YANG DIMODERASI OLEH AUDIT DELAY Luh Gede Kusuma Dewi; Ni Luh Putu Sandrya Dewi; Nyoman Trisna Herawati
TEMA Vol. 23 No. 1 (2022)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/tema.23.1.24-34

Abstract

This research aims to identify the effect of profitability ratio (Return on Assets-ROA) and solvency ratio (Debt to Equity Ratio-DER) on the value of a company, and to identify audit delay expertise in moderating the effect of ROA and DER on firm value. The population in this research is a variety of industries listed on the IDX in 2015-2019 totaling 44 listed on the IDX in 2015-2019. The data sampling used is a purposive side method. The dependent variable of this research is the value of the company as measured by Tobins'q. The independent variables of this research are return on assets and debt to equity ratio. The moderating variable for this research is audit delay. The research results show (a) ROA does not affect firm value, (b) DER affects firm value, (c) Audit delay strengthens ROA's effect on firm value, and (d) Audit delay weakens DER's effect on firm value. 
PENGARUH DEWAN KOMISARIS, KOMISARIS INDEPENDEN, DAN KEPEMILIKAN MANAJERIAL TERHADAP KINERJA KEUANGAN PERUSAHAAN DI MASA PANDEMI COVID – 19 Via Ayu Pratiwi; Yefta Andi Kus Noegroho
TEMA Vol. 23 No. 1 (2022)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/tema.23.1.7-16

Abstract

The research aims to examine the effect of the variables of the board of commissioners, independent commissioners and managerial ownership on financial performance as measured by Return on Assets (ROA) during the covid-19 pandemic. Board of commissioners and independent commissioners have a role to mo-ni­tor and provide input for managers to support processes within the company. Ma-na­gerial ownership is share ownership owned by managerial parties so that they can take part in decision making and encourage activities within the company. This study was tested by testing the classification assumption and multiple regression with samples and populations of 31 major energy companies listed on the Indonesia Stock Exchange (IDX) and publishing their annual report for the period 2018 – 2020. The results show that: (1) the board of commissioners has a positive effect and significant effect on financial performance, (2) independent commissioners have a negative and insignificant effect on financial performance, (3) managerial ownership has a positive and significant effect on financial performance.
ANALYSIS ISSUE AND CHALLENGE OF COOPERATIVES DURING PANDEMIC ERA Helmy Sukiswo; Indrawati Yuhertiana; Dwi Suhartini; Maheran Zakaria
TEMA Vol. 23 No. 1 (2022)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/tema.23.1.1-6

Abstract

The whole world is currently still battling the Covid-19 pandemic. The role of the government is very important to make policies in dealing with the Covid-19 pandemic. The study aims to examine articles related to the issues and challenges of cooperatives facing the problems of the Covid-19 pandemic crisis. The study used the literature review method to examine several selected articles related to foreign cooperation research that focused on the performance of cooperatives in dealing with problems that arise during the pandemic. The results of the article review, the research found that there are several problems that exist in Indonesian and Malaysian Cooperatives, and cooperatives have the strength of attachment and partnership of their members to survive during the pandemic crisis. This study has limitations in collecting articles that discuss specifically about cooperatives during the pandemic crisis because there are still few studies that discuss this. Therefore, it is recommended for further researchers to add articles related to the pandemic crisis.

Page 1 of 1 | Total Record : 5

 1 

Filter by Year

2022 2022


Reset
Filter By Issues
All Issue Vol. 26 No. 2 (2025) Vol. 26 No. 1 (2025) Vol. 25 No. 2 (2024) Vol. 25 No. 1 (2024) Vol. 24 No. 2 (2023) Vol. 24 No. 1 (2023) Vol. 23 No. 2 (2022) Vol. 23 No. 1 (2022) Vol. 22 No. 2 (2021) Vol. 22 No. 1 (2021) Vol 21, No 2 (2020) Vol. 21 No. 1 (2020) Vol 21, No 1 (2020) Vol 10, No 1 (2011) Vol 11, No 1 (2010) Vol 10, No 1 (2009) Vol 9, No 1 (2008) Vol 8, No 2 (2007) Vol 8, No 1 (2007) Vol 8, No 1 (2007) Vol 7, No 2 (2006) Vol 7, No 2 (2006) Vol 7, No 1 (2006) Vol 6, No 2 (2005) Vol 6, No 1 (2005) Vol 5, No 2 (2004) Vol 5, No 1 (2004) Vol 4, No 2 (2003) Vol 4, No 1 (2003) Vol 3, No 1 (2002) Vol 2, No 2 (2001) More Issue