Widya Akuntansi dan Keuangan最新文献

{"title":"Pengaruh Market Value dan Market Capitalization terhadap Return Saham Jakarta Islamic Indeks (JII)","authors":"Fransisca Putri Isabela, Gde Herry Sugiarto Asana, Sarita Vania Clarissa","doi":"10.32795/widyaakuntansi.v7i1.5068","DOIUrl":"https://doi.org/10.32795/widyaakuntansi.v7i1.5068","url":null,"abstract":"The main consideration in investing to get a profitable stock return. The rate of return on stocks is influenced by several factors, such as market value and market capitalization. The purpose of this study is to determine the effect of low market value, high market value, small market capitalization, and large market capitalization on stock returns in the Jakarta Islamic Index 2020-2022. \u0000This study uses associatives that show the relationship of the independent variable with the dependent variable. The sample of this study is companies listed in the Jakarta Islamic Index 2020-2022. The sampling used in this study used the Purposive Sampling method with certain criteria. Companies that can be used as samples are 20 companies that have met the sampling criteria so that 60 data samples are obtained. This research data uses secondary data sourced from the 2020-2022 financial statements. This study used multiple linear regression analysis. \u0000 The results of this study show that low market value (PBV) variables and small market capitalization do not have a significant effect on stock returns, while high market value (PBV) and large market capitalization have a positive and significant effect on stock returns.","PeriodicalId":301085,"journal":{"name":"Widya Akuntansi dan Keuangan","volume":"20 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-02-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140461981","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}

{"title":"PENGARUH SUSTAINABILITY REPORT DENGAN GOOD CORPORATE GOVERNANCE TERHADAP KINERJA PERUSAHAAN","authors":"Widya Akuntansi, D. Keuangan, Luh Pande, Eka Setiawati, I. K. Bagiana","doi":"10.32795/widyaakuntansi.v7i1.5079","DOIUrl":"https://doi.org/10.32795/widyaakuntansi.v7i1.5079","url":null,"abstract":"The Effect of Sustainability Report with Good Corporate Governance on Company Performance. Disclosure of sustainability reports provides added value for companies, however because there are still inconsistencies in research results, to reduce research bias the GCG mechanism is used as a moderating variable. Sustainability reports must be equipped with three main aspects, namely economic, social and environmental. GCG is a guideline that must be met by companies in operating so that the company operates in accordance with stakeholder needs. This research uses 30 companies observed in the manufacturing sector for the 2020-2022 period. The data analysis technique used is MRA. The research results show that of the four GCG mechanisms, only two are able to moderate the direct influence relationship, namely the board of commissioners and foreign ownership, while the board of directors and managerial ownership are unable to moderate this direct relationship.","PeriodicalId":301085,"journal":{"name":"Widya Akuntansi dan Keuangan","volume":"19 ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-02-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140462648","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}

{"title":"PENGARUH KOMPETENSI, SISTEM INFORMASI AKUNTANSI DAN PENGENDALIAN INTERNAL TERHADAP KINERJA KEUANGAN KOPERASI SIMPAN PINJAM SE-KECAMATAN KEDIRI","authors":"Nining Pratiwi, N. W. A. Dewi, Ni Wayan Yuniasih","doi":"10.32795/widyaakuntansi.v7i1.5070","DOIUrl":"https://doi.org/10.32795/widyaakuntansi.v7i1.5070","url":null,"abstract":"The purpose of this research is to analyze the relationship between savings and loan cooperatives' financial performance and factors such as competency, accounting information systems, and internal control in the Kediri area. Participants included everyone on the books at the Cooperative and UKM Office in Tabanan Regency who had worked in the KSP Kediri District and used the accounting information system. Purposive sampling was used to select the study's sample size of 69 participants, and the results were analyzed with multiple linear regression methods. This study's findings suggest that competence has a beneficial and statistically significant impact on economic outcomes. The Financial Performance is significantly impacted for the better by the Accounting Information System. The quality of an organization's internal controls has a noticeable and beneficial impact on its bottom line. Based on the findings of this study, it is imperative that Savings and Loan Cooperatives in the Kediri District be able to provide their employees with on-the-job training in the future. Competent workers will be able to contribute most effectively to the success of the business. \u0000 ","PeriodicalId":301085,"journal":{"name":"Widya Akuntansi dan Keuangan","volume":"86 7","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-02-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140462493","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}

{"title":"Pengaruh Karakteristik Perusahaan Terhadap Corporate Social Responsibility Dengan Growth Sebagai Variabel Moderasi","authors":"Widya Akuntansi, D. Keuangan, Yura Karlinda, W. Putri, I. Made, Endra Lesmana Putra","doi":"10.32795/widyaakuntansi.v7i1.5080","DOIUrl":"https://doi.org/10.32795/widyaakuntansi.v7i1.5080","url":null,"abstract":"Corporate Social Responsibility (CSR) is a concept where companies take responsibility for the social, environmental and economic impacts of their business operations. This research aims to determine and obtain empirical evidence of the influence of company size, company age, leverage and company growth on the corporate social responsibility of manufacturing companies listed on the BEI in 2019-2021. The sample in this research was 30 MANUFACTURING companies listed on the Indonesia Stock Exchange in 2019-2021. Determination of the sample using the purposive sampling method. The analysis technique used is MRA. The research results show that growth is only able to moderate the relationship between company age and CSR, and is not able to moderate the direct relationship between size and leverage.","PeriodicalId":301085,"journal":{"name":"Widya Akuntansi dan Keuangan","volume":"89 ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-02-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140462662","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}

{"title":"PENGARUH LIKUIDITAS, SOLVABILITAS, DAN AKTIVITAS TERHADAP PROFITABILITAS PADA SUB SEKTOR PERTAMBANGAN BATU BARA YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2020-2022","authors":"Ni Putu Wardani, Gde Herry Sugiarto Asana, Made Christin Dwitrayani","doi":"10.32795/widyaakuntansi.v7i1.5021","DOIUrl":"https://doi.org/10.32795/widyaakuntansi.v7i1.5021","url":null,"abstract":"Abstract: This research aims to determine the effect of liquidity, solvency and activity on profitability both simultaneously and partially. The research design used was clause quantitative. The research population is Coal Mining Sub Sector Companies listed on the Indonesia Stock Exchange. The sample in the study was 66 samples from 22 company financial reports. The data used in this research is secondary data. Secondary data in this research is in the form of annual financial reports for the Coal Mining Sub Sector listed on the Indonesia Stock Exchange for 2020-2022. Data was collected through document recording, then analyzed using multiple linear regression analysis using SPSS Version 23 tools. The research results showed that (1) liquidity, solvency and activity simultaneously had a significant effect on profitability, (2) liquidity and solvency partially had a negative effect and significant to profitability, (3) activities partially have a positive effect on profitability in Coal Mining Sub Sector Companies listed on the Indonesia Stock Exchange in 2020-2022. \u0000  \u0000Keywords: Liquidity; Solvency; Activity; Profitability","PeriodicalId":301085,"journal":{"name":"Widya Akuntansi dan Keuangan","volume":"54 4","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140506943","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}

{"title":"Nilai Budaya Kearifan Lokal Tri Hita Karana Dalam Penentuan Harga Jual (Studi Etnometodologi Pada Pedagang Buah-Buahan Pasar Banyuasri","authors":"Putu Eka Wati, N. W. A. Dewi, Putu Ria Astria","doi":"10.32795/widyaakuntansi.v7i1.4898","DOIUrl":"https://doi.org/10.32795/widyaakuntansi.v7i1.4898","url":null,"abstract":"Abstract: The study of accounting practices in local wisdom is always interesting to research. Understanding that every activity requires accounting, based on a version that is appropriate to the culture and beliefs of the local community. Pricing is used as a bridge by sellers to achieve maximum material profits by keeping costs as low as possible. As a result, price wars are a familiar sight today. There is no longer any togetherness and brotherhood among the sellers from the sales activities carried out. The aim of this research is to reveal the cultural values of local wisdom contained in determining the selling price of fruit, which is implemented by Banyuasri Market traders based on the local wisdom values of Tri Hita Karana. Data analysis uses the hermeneutic analysis method of intentionalism. Based on the findings in this research, the reality of selling prices implemented by fruit traders at Banyuasri Market depicts a complete form of selling price and is based on the values of the Tri Hita Karana philosophy. The elements of material values (not wealth), the value of submission to the Creator, the value of environmental preservation, and the value of togetherness between fellow humans or traders are a unified whole that cannot be separated.","PeriodicalId":301085,"journal":{"name":"Widya Akuntansi dan Keuangan","volume":"6 4","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140507409","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}

{"title":"Pengaruh Sistem Informasi Akuntansi, Insentif, dan Motivasi Kerja Terhadap Kinerja Karyawan Pada PT Kimia Farma Apotek Unit Bisnis Denpasar","authors":"Ni Kadek Bagiani, Komang Krishna Yogantara, Gde Herry Sugiarto Asana","doi":"10.32795/widyaakuntansi.v7i1.5023","DOIUrl":"https://doi.org/10.32795/widyaakuntansi.v7i1.5023","url":null,"abstract":"Abstrac: The purpose of this research is to determine the influence of accounting information systems, incentives and work motivation on employee performance with the object PT KFA Denpasar. The research method used is a quantitative method with Purposive Sampling sampling technique. The total sample was 190 employees. This research uses multiple linear regression analysis using SPSS 23.00 tools. The results of the research show that (1) the accounting information system partially has a positive effect on employee performance at PT KFA Denpasar which is shown at a significance value of 0.027 which is smaller than 0.05, (2) the results of partial incentive testing have no effect on employee performance at PT KFA Denpasar (3) Test results on work motivation partially have a positive effect on employee performance at PT KFA Denpasar, (4) Accounting information systems, incentives and work motivation simultaneously have a significant effect on employee performance at PT KFA Denpasar. The influence of accounting information systems, incentives and work motivation on employee performance at PT KFA Denpasar is 21.3%, the remaining 78.7% is influenced by other variables not examined in the research. \u0000  \u0000Keywords: Accounting Information Systems; Incentives; Work Motivation; Employee Performance","PeriodicalId":301085,"journal":{"name":"Widya Akuntansi dan Keuangan","volume":"53 2","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140507879","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}

{"title":"PERBEDAAN SAHAM PERUSAHAAN TRANSPORTASI SEBELUM DAN PASCA PENGUMUMAN PANDEMI COVID-19 DI BURSA EFEK INDONESIA.","authors":"Putu Novia Hapsari Ardianti, Kadek Apriada, Ni Kadek Ely Pramitasari","doi":"10.32795/widyaakuntansi.v7i1.4754","DOIUrl":"https://doi.org/10.32795/widyaakuntansi.v7i1.4754","url":null,"abstract":"The impact of the Covid-19 pandemic is not only detrimental to human health but also detrimental to the economic sector. The economy is the most important factor in human life. In addition, Covid-19 also affects stock price, stock trading volume, and stock return. This study aims to determine the difference between stock price, stock trading volume, and stock return before and during the Covid-19 pandemic in transportation companies listed on the Indonesia Stock Exchange (IDX). The sampling method used is purposive sampling. Of the 46 companies listed on the Indonesia Stock Exchange, 26 companies met the criteria and were sampled. The analysis method used in this study was the Wilcoxon signed-rank test. The results of this study show that there is a significant difference in stock prices between before the pandemic and during the Covid-19 pandemic, while the results of the study on stock trading volume and stock returns show that there is no significant difference between before the pandemic and during the Covid-19 pandemic. Further research is suggested to add other variables such as market capitalization and market frequency to get better and more accurate results","PeriodicalId":301085,"journal":{"name":"Widya Akuntansi dan Keuangan","volume":"33 4","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140507433","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}

{"title":"THE COMPARATIVE OF VILLAGE INCOME BEFORE AND DURING THE COVID-19 PANDEMIC IN REGENCIES/CITIES ON SUMATERA ISLAND.","authors":"Rahma Wati, Yuliana Sari, Yevi Dwitayanti","doi":"10.32795/widyaakuntansi.v6i2.4268","DOIUrl":"https://doi.org/10.32795/widyaakuntansi.v6i2.4268","url":null,"abstract":"The intention of this research is to compare the financial situation of villages before and during the covid-19 epidemic by looking at their initial revenue, village funds, village funds allocations, financial help, and other income. Sixty samples were collected before the Covid-19 epidemic and another sixty were collected during it, making them representative of a mixed sample of the community. For this study, data from 2018-2021 was sampled on purpose according to predetermined criteria. Data was analyzed using a Paired Sample T-Test. Village Original revenue and Financial Assistance were consistent before and after the Covid-19 epidemic, although revenue from village funds, village fund allocations, and other sources varied significantly.","PeriodicalId":301085,"journal":{"name":"Widya Akuntansi dan Keuangan","volume":"30 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-08-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139351911","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}

{"title":"THE INFLUENCE OF FINANCIAL KNOWLEDGE, FINANCIAL ATTITUDES AND PERSONALITY ON THE BEHAVIOR OF FINANCIAL MANAGEMENT OF TRADERS IN GUWANG GIANYAR ARTS MARKET, BALI IN THE COVID-19 PANDEMIC","authors":"Ni Luh Putu Sandrya Dewi, Luh Gede Kusuma Dewi","doi":"10.32795/widyaakuntansi.v6i2.4117","DOIUrl":"https://doi.org/10.32795/widyaakuntansi.v6i2.4117","url":null,"abstract":"The implementation of PSBB (Large-Scale Social Restrictions) in early 2020 until the implementation of PPKM (Enforcement of Restrictions on Community Activities) in Java-Bali causes economic problems to still be felt for the majority of the community, especially business actors who must make the right strategy to survive during this pandemic. Business actors must have knowledge, attitude and personality about financial management, so that challenges in facing economic difficulties during this pandemic can be overcome. Therefore, this study aims to determine the effect of financial knowledge, financial attitudes, and personality on financial management behavior of traders at the Guwang Art Market, Gianyar, Bali. The research subject is 36 respondents, namely Guwang art market traders. This research was analyzed using multiple linear regression analysis. The results showed that financial knowledge had a positive effect on financial management behavior. Finance attitude has a positive effect on financial management behavior. However, different results indicate that personality has no effect on financial management behavior. Pemberlakuan PSBB (Pembatasan Sosial Berskala Besar) di awal tahun 2020 hingga pada pemberlakuan PPKM (Pemberlakukan Pembatasan Kegiatan Masyarakat) di Jawa-Bali menyebabkan permasalahan ekonomi masih dirasa berat bagi sebagian besar masyarakat, terutama pelaku usaha yang harus membuat strategi tepat untuk bertahan di masa pandemi ini. Pelaku usaha harus mempunyai pengetahuan, sikap dan kepribadian tentang manajemen keuangan, sehingga tantangan dalam menghadapi kesulitan ekonomi di masa pandemi ini dapat diatasi. Oleh karena itu, penelitian ini bertujuan untuk mengetahui pengaruh pengetahuan keuangan, sikap keuangan, dan kepribadian terhadap perilaku manajemen keuangan pedagang Pasar Seni Guwang, Gianyar, Bali pada masa pandemi covid-19. Subjek penelitian adalah 36 orang responden yaitu pedagang pasar seni Guwang. Penelitian ini  dianalisis dengan metode analisis regresi linear berganda. Hasil penelitian menujukkan bahwa pengetahuan keuangan berpengaruh positif terhadap perilaku manajemen keuangan. Sikap keuangan berpengaruh positif terhadap perilaku manajemen keuangan. Tetapi, hasil berbeda menunjukkan bahwa kepribadian tidak berpengaruh terhadap perilaku manajemen keuangan.","PeriodicalId":301085,"journal":{"name":"Widya Akuntansi dan Keuangan","volume":"121 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-07-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139353237","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}