Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan

Analisis pengaruh struktur modal terhadap profitabilitas perusahaan yang terdaftar di BEI

2024-02-12T22:46:58-06:00

The capital structure of a business directly affects its profitability. The profitability of a company is directly correlated to its capital structure. The purpose of this study is to analyze the relationship between capital structure and financial performance. An empirical study best describes this sort of research. For the years 2016–2020, PT H. M. Sampoerna was the sample that was utilized. This study employs quantitative methods for data analysis. This study's findings reveal that ROA and ROE, two measures of profitability, are influenced by capital structure variables such as the Debt Ratio (DR) and the Debt to Equity Ratio (DER). Mathematical analysis of PT H. M. Sampoerna's processed financial reports from 2016 to 2020 reveals that a higher Debt Ratio (DR) has an effect on the company's profit level, with a lower profit level being the result of a higher debt value. A higher Debt to Equity Ratio (DER) indicates that a larger amount of capital is required to cover the debt, but a lower amount of profit is produced by the business.

Perencanaan keuangan PT. Luxury Indah Jaya “layanan laundry premium”

2023-10-25T03:09:03-05:00

Business opportunities are very open, of course they must be able to meet the standards required by the hotel industry. To meet these needs, of course laundry services must have very good planning. This research aims to analyze the financial planning of Luxury Laundry with several measurements such as 1) Financial Report Projections (2) Investment Feasibility Analysis (3) Liquidity Ratios (4) Solvency Ratios (5) Profitability Ratios (6) Activity Ratios. The method used in this research is qualitative method. This research is included in descriptive research because this research aims to describe one incident, namely financial planning at Luxury Laundry. The data source in this research is the financial report at PT Luxury Indah Jaya. Then the instruments used to collect data are observation, interview and documentation instruments. The results of this research show that the NPV value of Luxury Laundry is 12,376 with an IRR of 20.32%. In addition, the rate of return on this investment is 3 years and 8 months. From the results of this research, it can be concluded that the Luxury Laundry business is good enough to be realized.

Struktur kepemilikan, arus kas operasi, tingkat hutang dan volatilitas penjualan sebagai faktor penentu persistensi laba

2024-02-06T01:17:46-06:00

It is important for investors to estimate the financial performance of the companies they invest in, with earnings sustainability as a key indicator. This study aims to explore the relationship between ownership structure, operating cash flow, debt level, and sales volatility and earnings sustainability in food and beverage sub-sector manufacturing companies on the Indonesia Stock Exchange for the period 2020–2022. Using the purposive sampling method, 30 companies were selected as research samples. Data analysis was carried out through multiple linear regression using SPSS software. The results showed that operating cash flow significantly contributed to earnings sustainability. However, ownership structure, debt level, and sales volatility have no significant impact on earnings sustainability. The findings provide important insights for investors in planning their investments, highlighting the importance of paying attention to factors that affect corporate earnings sustainability in making investment decisions.

Mengungkap realitas penghapusan piutang kedaluwarsa terhadap pajak bumi dan bangunan perdesaan dan perkotaan di Kabupaten Tanah Bumbu

2023-12-03T22:04:37-06:00

This research aims to analyze the mechanism for writing off expired rural and urban land and building tax receivables in relation to available regulations, and the factors behind writing off expired rural and urban land and building tax receivables. The research method uses descriptive qualitative methods with a phenomenological approach. The research object was the Regional Work Unit, namely the Tanah Bumbu Regency Regional Revenue Agency, while the sample used a purposive sampling technique of 20 informants who came from the government's internal Regional and External Revenue Agency as well as elements of the village and community. The results of the research show that the Regional Revenue Agency of Tanah Bumbu Regency implemented the write-off of expired receivables for Rural and Urban Land and Building Tax to update receivables data aimed at fulfilling the accurate presentation of tax receivables data in reliable financial reports. The implication of the research is that regulations related to the mechanism for writing off expired receivables against PBB P2 will be used as a basis for guidance for other regional governments in implementing procedures for writing off expired receivables against PBB P2 to improve regional tax receivables data which is still considered waste data.

Analisa perilaku herding pada saham ipo emisi jumbo di bursa efek indonesia tahun 2021-2023

2024-02-01T01:25:11-06:00

This research was conducted to observe herding behavior during the initial public offering (IPO) of stocks on the Indonesia Stock Exchange from 2021 to 2023. The listing and trading of stocks for the first time generally generate high interest among investors to participate in transactions, reflected in the high volume and frequency of trades in the initial trading days, along with significant stock price movements. The method employed in this study is employing Cross-Sectional Absolute Deviation (CSAD) to determine the dispersion of IPO stock returns. This dispersion is then analyzed concerning market returns through multiple linear regression analysis. To ensure the research reflects market transparency, avoiding elements of market manipulation and short-term speculation, only stocks with large issuance values (above Rp 500 billion) were included in the study, observing only the first three days of trading. The research findings indicate the absence of herding behavior among stocks with large issuances on the Indonesia Stock Exchange. This suggests that investors in the Indonesia Stock Exchange, during the observation period, made rational investment decisions and did not exhibit herding behavior, indicating that investors in the Indonesian capital market demonstrate rational behavior similar to other developed countries.

Pengaruh kompetensi sumber daya manusia, pengendalian internal, dan moralitas individu terhadap pencegahan fraud dana desa

2023-11-30T22:15:13-06:00

Efforts to prevent fraud in the management of village funds are very important for village governments to maintain the sustainability of development and community welfare at the local level. For this reason, the village government can make efforts to prevent fraud that occurs within the village government. This study aims to recognize and test separately the impact of human resource competence, internal control, and individual morality on preventing village fund fraud. Sampling was done using the purposive sampling technique using several criteria, so 34 respondents were taken who met the criteria, including the village head, village secretary, and head of affairs. Hypotheses testing was carried out using multiple linear regression techniques. This study shows that human resource competence and individual morality have no significant effect on preventing village fund fraud. While internal control affects the prevention of village fund fraud, This study provides an understanding of internal control in an effort to increase the prevention of village fund fraud. This research emphasizes that solid internal control has a significant impact on maintaining the security and integrity of village finances.

Evaluasi sistem pengendalian internal pada proses pengelolaan dan penyebarluasan data dan informasi geospasial pada badan ABC

2023-10-18T21:38:35-05:00

The Geospatial Information Agency, as a government agency, is required to ensure that they have achieved their objectives and carried out their duties and functions; adequate internal control is needed. The internal control system must be able to control operational activities so as to minimize the risks that may occur. The purpose of this study is to evaluate the application of internal control in the process of managing and disseminating geospatial data and information at the Geospatial Information Agency. This research uses the COSO Integrated Internal Control 2013 framework as an internal control evaluation tool. This research only evaluates two components, namely the risk assessment component and the control activity component, along with the principles in them. The research method used is a case study approach through interviews, observations, and document reviews. The result of this study is that ABC Agency has conducted a risk assessment at the operational level but has not conducted a risk assessment at the organizational level. The risk identification that has been done has not considered fraud factors. Control activities have been carried out in accordance with the results of the risk assessment, but there are still controls that are not effective, so additional controls need to be carried out.

Analisis dampak merger terhadap harga saham, abnormal return, dan volume perdagangan saham

2023-10-25T03:04:00-05:00

The process of merger involves the combination of two or more companies to form a single entity. Corporate mergers have the potential to impact the prices of securities such as stocks and bonds issued by the involved companies. This research aims to analyze the differences in stock prices, abnormal returns, and stock trading volumes before and after the merger of Bank Syariah Indonesia over a period of five days before the merger announcement and five days after the announcement. The research methodology adopts the event study approach and utilizes purposive sampling, considering the entire relevant population as the research sample. The Shapiro-Wilk normality test is employed to examine the data distribution, and the Paired Sample T-Test statistical analysis is used to test the differences between two distinct time periods: before and after the merger announcement. The findings of this study reveal that there are no significant differences in stock prices, abnormal returns, and stock trading volumes before and after the merger of Bank Syariah Indonesia. Therefore, it can be concluded that the merger does not have a significant impact on stock prices, abnormal returns, and stock trading volumes within the examined period.

Pengaruh profitabilitas dan likuiditas terhadap peringkat obligasi

2023-11-28T21:12:23-06:00

One form of funding that can be done by a company is by issuing bonds. This research was conducted with the aim of testing the significance of the influence of profitability and liquidity on bond ratings in the property, real estate and construction sectors. When investors are interested in buying bonds, there are several things they must pay attention to, one of which is the bond rating as a reference for the company's performance in paying its debts. The profitability bond rating is measured using the Return On Assets proxy, while liquidity is measured using the Current Ratio proxy and the rating agency used is PT Pefindo. Sampling was carried out by purposive sampling. The data analysis method uses multiple linear regression using Eviews 10. The research results simultaneously show that Profitability with the Return On Assets proxy has an effect and Liquidity with the Current Ratio proxy has an effect on bond ratings. Simultaneously Profitability and Liquidity influence bond ratings. So, it can be concluded that the higher the level of profitability and the lower the company's liquidity, the higher the bond rating will be.

Pengaruh strategi pengelolaan anggaran, investasi publik, dan manajemen keuangan publik dalam mewujudkan bonus demografis di Jawa Barat

2023-11-17T22:07:26-06:00

The province of West Java is projected to see a demographic boost between the years 2015 and 2045. The concept of a demographic bonus refers to a situation in which the working-age population holds a significant majority within a certain population. This phenomenon may provide both advantageous and potentially detrimental implications for the region of West Java. The aim of this study is to present a comprehensive analysis of the impact of independent variables, such as public budget allocation strategies, public investment, and public financial management, on the dependent variable of Economic growth in West Java. The ultimate goal is to harness the demographic bonus in the region. The present study employs a quantitative methodology, using secondary data obtained from many sources. The findings of this research suggest that economic development is influenced by regional financial management techniques, public investment, and local government financial management. This study illustrates the substantial influence of the government in the allocation of budgets, with a focus on directing resources towards appropriate sectors. Additionally, public investment in infrastructure is identified as a key factor in facilitating community mobility. Furthermore, the effective management of finances is deemed critical in endeavors to bolster economic growth within the framework of the demographic bonus.

Akuntansi berbasis website melalui aplikasi Dac Easy Accounting (DEA) dalam meningkatkan minat belajar mahasiswa

2023-11-17T21:53:32-06:00

Educational models of accounting practices in higher education have been introduced, but there are still many obstacles in the use of accounting software. An application that can assist students in operating the accounting process, especially in preparing financial statements using formulas in a computerized system, is Dac Easy Accounting (DEA). Given the upcoming economic challenges, students need to master information technology, which is an important tool in their careers in the field. This study aims to analyze Website-Based Accounting through the DEA application program in increasing student interest in learning in Garut Regency. The research method used is descriptive comparative, with the aim of describing the facts and relationships that exist. The results showed that there are factors that can increase students' interest in learning and practicing DEA applications in accounting. Internal factors include motivation, interest, and encouragement of competition in the world of work. While external factors involve the role of family, facilities, and environment. To support students' understanding, adequate learning facilities are needed, as well as professional and experienced teachers.