Jurnal Penelitian Ekonomi Akuntansi (JENSI)最新文献_第2页

PENGARUH PENGUMUMAN PENERBITAN SAHAM SYARIAH TERHADAP RETURN SAHAM PT SMART, TBK DAN PT ASTRA INTERNATIONAL, TBK

Jurnal Penelitian Ekonomi Akuntansi (JENSI) Pub Date : 2022-06-25 DOI: 10.33059/jensi.v6i1.5484

Putri adelia. Putri, Fitria Nailal Khilda, Silvi Amelia Febriyani, Ibnu Muttaqin

{"title":"PENGARUH PENGUMUMAN PENERBITAN SAHAM SYARIAH TERHADAP RETURN SAHAM PT SMART, TBK DAN PT ASTRA INTERNATIONAL, TBK","authors":"Putri adelia. Putri, Fitria Nailal Khilda, Silvi Amelia Febriyani, Ibnu Muttaqin","doi":"10.33059/jensi.v6i1.5484","DOIUrl":"https://doi.org/10.33059/jensi.v6i1.5484","url":null,"abstract":"This study aims to analyze the effect of Islamic stock issuance on stock returns before and after issuance. The population in this study id the share of the issuer PT Smart Tbk and PT Astra International Tbk which are listed on the Indonesia Stock Exchange (IDX) in the period 2019 and 2020. The sample in this study was obtained by purposive sampling, namely with a total sample of 60 days before and after. This study uses secondary data recorded in quantitative data in the form of announced share prices at PT Smart Tbk ang PT Astra International Tbk wich are listed on Indonesia Stock Exchane Website (Bursa Efek Indonesia, 2018) and also data on closing price of shareson a Yahoo Finance website. The analiytical method used is the paired sample t-test using SPSS 26. The Results of this study indicate that: (1) Announcement of the issuance of shares in PT Smart Tbk it has no significant effect on changes in stock returns, it is proven that there is no correlation between the two return data before and after being registered at ISSI. (2) Announcement of the issuance of shares in PT Astra International Tbk has no effect on changes in stock return, it is shown that there is no relationship between the two return data before and after being removed from ISSI. \u0000 ","PeriodicalId":273243,"journal":{"name":"Jurnal Penelitian Ekonomi Akuntansi (JENSI)","volume":"111 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-06-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128280319","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

SISTEM INFORMASI AKUNTANSI PENDAPATAN PADA KOPERASI SEDANA MERTA JATI DI DESA DARMASABA 达马萨巴村sadana al合作社的收入信息系统

Jurnal Penelitian Ekonomi Akuntansi (JENSI) Pub Date : 2022-06-24 DOI: 10.33059/jensi.v6i1.4748

Kadek Ayu Kreistya Dewi

{"title":"SISTEM INFORMASI AKUNTANSI PENDAPATAN PADA KOPERASI SEDANA MERTA JATI DI DESA DARMASABA","authors":"Kadek Ayu Kreistya Dewi","doi":"10.33059/jensi.v6i1.4748","DOIUrl":"https://doi.org/10.33059/jensi.v6i1.4748","url":null,"abstract":"Accounting information system is a series of procedures in collecting various data, processing the data into information and distributing it to interested parties. With the accounting information system, it is hoped that it can provide a network of procedures that are arranged in an integrated manner in carrying out smooth company activities. The cash income cycle describes the activities of a company in selling goods and services to customers starting from receiving orders, sending goods/services, billing, receiving payments to depositing cash and recording it. Sedana Merta Jati Cooperative is one of the business entities engaged in credit or savings and loans owned and managed by its members located in Banjar Bersih, Darmasaba Village, Abiansemal District, Badung. The Sedana Merta Jati Cooperative has used accounting information systems in its operational processes to achieve effective and efficient performance. The cash income of the Sedana Merta Jati Cooperative comes from cash receipts from receivables and deposits. Based on the results that have been observed, it can be concluded that the Cash Revenue Cycle from Receivables and Deposits is obtained by implementing the procedures for notification of receivables, billing procedures, procedures for cash receipts, and procedures for recording cash receipts. The income cycle accounting information system at the Sedana Merta Jati Cooperative has been carried out effectively in accordance with the assignment functions, namely administrative and general functions, collection functions (collectors/accompaniments), financial functions/cashier functions and computerization functions.","PeriodicalId":273243,"journal":{"name":"Jurnal Penelitian Ekonomi Akuntansi (JENSI)","volume":"12 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-06-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114585317","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

PERBANDINGAN RETURN SAHAM BANK BUMN SEBELUM DAN SESUDAH PENGUMUMAN PANDEMI COVID-19 DI INDONESIA

Jurnal Penelitian Ekonomi Akuntansi (JENSI) Pub Date : 2022-06-24 DOI: 10.33059/jensi.v6i1.5339

Dewi Maya Sari, Meutia Handayani, Nadifah Tasya

引用次数: 0

LINGKARAN MAKNA AKUNTANSI BUKAN SEBATAS ANGKA 会计的意义不仅仅是数字

Jurnal Penelitian Ekonomi Akuntansi (JENSI) Pub Date : 2021-12-31 DOI: 10.33059/jensi.v5i2.4509

Layly Dwi Rohmatunnisa'

引用次数: 0

PERAN BANK INDONESIA DALAM MENJAGA STABILITAS SISTEM KEUANGAN DI TENGAH PANDEMI COVID 19 在COVID大流行中，印尼银行在维持金融体系稳定方面的作用

Jurnal Penelitian Ekonomi Akuntansi (JENSI) Pub Date : 2021-12-31 DOI: 10.33059/jensi.v5i2.4515

Meutia Handayani, Talbani Farliani, Riski Fandika, Indah Islami

{"title":"PERAN BANK INDONESIA DALAM MENJAGA STABILITAS SISTEM KEUANGAN DI TENGAH PANDEMI COVID 19","authors":"Meutia Handayani, Talbani Farliani, Riski Fandika, Indah Islami","doi":"10.33059/jensi.v5i2.4515","DOIUrl":"https://doi.org/10.33059/jensi.v5i2.4515","url":null,"abstract":"Penelitian ini bertujuan untuk mengetahui peran Bank Indonesia dalam menjaga stabilitas sistem keuangan di tengah pandemi Covid 19, Untuk mengetahui Apakah selama pandemic Covid-19 memaksa Bank Indonesia untuk lebih aktif dalam menjaga stabilitas sistem keuangan di tengah pandemi Covid 19. Penelitian ini menggunakan jenis penelitian literature review. Literature review merupakan suatu penelusuran dan penelitian kepustakaan dengan membaca buku, jurnal, dan terbitan-terbitan lain yang terkait dengan topik penelitian, untuk menghasilkan suatu topik atau isu tertentu, seperti untuk menghasilkan sebuah tulisan ilmiah, seperti skripsi, tesis, dan disertasi. Hasil dari penelitian ini yaitu Bank Indonesia memfungsikan peranannya selaku \"lender of resort \" dengan memberikan Liquidity support dengan nama Bantuan Likuiditas Bank Indonesia atau BLBI untuk menyelamatkan sistem perbankan, baik untuk keperluan mengatasi kesulitan likuiditas, maupun dalam rangka pelaksanaan Program Penjanjian Pemerintah, Bank Indonesia harus terlibat untuk membantu penyelesaian krisis keuangan yang dihadapi oleh sektor korporasi selaku debitur bank, Bank Indonesia memberikan fasilitas pembiayaan darurat (LOLR), Membentuk institusi yang menjamin deposan kecil (Lembaga Penjamin Simpanan) sebagaipengganti Blanket Guarantee yang tidak best practice. Bank Indonesia berperan aktif dalam persiapan pendirian LPS, Membentuk wadah terkoordinasi terkait dengan stabilitas system keuangan baik secara internal dan eksternal. \u0000 \u0000 ","PeriodicalId":273243,"journal":{"name":"Jurnal Penelitian Ekonomi Akuntansi (JENSI)","volume":"34 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128123837","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 3

DETERMINAN KINERJA KEUANGAN PERUSAHAAN MANUFAKTUR DITINJAU DARI FINANCIAL LEVERAGE DAN UKURAN PERUSAHAAN 制造公司的财务表现取决于金融杠杆和公司规模

Jurnal Penelitian Ekonomi Akuntansi (JENSI) Pub Date : 2021-12-31 DOI: 10.33059/jensi.v5i2.3904

Dewi Maya Sari, Rismadi Rismadi, Rizki Rinaldi

引用次数: 0

ANALISIS FLYPAPER EFFECT PADA DANA ALOKASI UMUM DAN PENDAPATAN ASLI DAERAH TERHADAP BELANJA DAERAH DI PROVINSI ACEH

Jurnal Penelitian Ekonomi Akuntansi (JENSI) Pub Date : 2021-12-31 DOI: 10.33059/jensi.v5i2.4223

Yani Rizal, Safuridar, Muhammad Ayub Siregar

{"title":"ANALISIS FLYPAPER EFFECT PADA DANA ALOKASI UMUM DAN PENDAPATAN ASLI DAERAH TERHADAP BELANJA DAERAH DI PROVINSI ACEH","authors":"Yani Rizal, Safuridar, Muhammad Ayub Siregar","doi":"10.33059/jensi.v5i2.4223","DOIUrl":"https://doi.org/10.33059/jensi.v5i2.4223","url":null,"abstract":"Penelitian ini dilakukan dengan tujuan untuk mengetahui besarnya pengaruh DAU dan PAD terhadap Belanja Daerah dan apakah terjadi Flypaper Effect pada Belanja Daerah di Provinsi Aceh. Data yang digunakan adalah data sekunder yang bersumber dari Badan Pusat Statistik (BPS). Data yang diperoleh dianalisis menggunakan persamaan regresi linier berganda, uji t, uji F dan Koefisien determinasi (R2). Hasil penelitian diperoleh persamaan Y= 3,88 + 2,0463logX1 + 3,1499logX2. Nilai konstanta sebesar 3,88 artinya apabila nilai DAU dan PAD tidak mengalami perubahan, maka Belanja Daerah Provinsi Aceh sebesar 3,88 satuan. Nilai koefisien DAU sebesar 2,0463 berpengaruh positif dan signifikan terhadap Belanja Daerah. Nilai koefisien PAD sebesar 3,1499 berpengaruh positif dan signifikan terhadap Belanja Daerah. Koefisien determinasi (R2) adalah 0,9783 atau sama dengan 97,83%. Sedangkan sisanya 2,17% dijelaskan oleh variabel lain yang tidak diteliti. Hasil analisis Flypaper Effect: koefisien DAU sebesar 2,0463 lebih besar dari koefisien PAD sebesar 3,1499 dimana memiliki arti bahwa tidak terjadi flypaper effect pada Belanja Daerah di Provinsi Aceh.","PeriodicalId":273243,"journal":{"name":"Jurnal Penelitian Ekonomi Akuntansi (JENSI)","volume":"22 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115975034","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 1

Pengaruh Pemanfaatan Sistem Informasi Akuntansi Keuangan Daerah, Kapasitas Sumber Daya Manusia dan Pengendalian Internal Terhadap Kualitas Laporan Keuangan Pemerintahan Daerah Kabupaten Sikka 对区域会计信息系统的利用、人力资源和内部控制锡克卡县政府财务报告质量的影响

Jurnal Penelitian Ekonomi Akuntansi (JENSI) Pub Date : 2021-12-31 DOI: 10.33059/jensi.v5i2.4440

Emilianus Eo Kutu Goo, Paulus Libu Lamawitak

引用次数: 0

PENGARUH PELAYANAN, IKLAN DAN PUBLISITAS TERHADAP KEPUTUSAN NASABAH DALAM MENABUNG DI BANK BRI SYARIAH 服务、广告和宣传对伊斯兰BRI BANK储蓄决策的影响

Jurnal Penelitian Ekonomi Akuntansi (JENSI) Pub Date : 2021-12-31 DOI: 10.33059/jensi.v5i2.4205

Shelly Midesia, Siti Fatimah, Fahriansah

引用次数: 0

PENGARUH UKURAN PERUSAHAAN DAN LEVERAGE TERHADAP NILAI PERUSAHAAN (STUDI PADA PERUSAHAAN INDUSTRI TEKSTIL DAN GARMEN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2018-2020) 公司规模和杠杆对公司价值的影响(2016年至2020年在印尼证券交易所上市的纺织和服装行业的研究)

Jurnal Penelitian Ekonomi Akuntansi (JENSI) Pub Date : 2021-12-31 DOI: 10.33059/jensi.v5i2.4451

Mislinawati, Annisa Fahira, Cut Faradilla, Cut Yunina Eriva

引用次数: 3