{"title":"Analisis Perbandingan Pembentukan Portofolio Saham Optimal dengan Model Markowitz dan Indeks Tunggal","authors":"Fatahurrazak Fatahurrazak, Yuni Ayu Anggraini","doi":"10.31629/jiafi.v7i1.6346","DOIUrl":"https://doi.org/10.31629/jiafi.v7i1.6346","url":null,"abstract":"Portofolio optimal adalah portofolio yang return portofolionya lebih tinggi dibandingkan risikonya. Penelitian ini bertujuan untuk mengetahui saham-saham apa saja yang terbentuk melalui portofolio optimal Sektor Perbankan pada Indeks LQ-45 dengan Model Markowitz dan Indeks Tunggal serta mengetahui bagaimana perbedaan Model Markowitz dengan Indeks Tunggal. Metode pengambilan sampel dalam penelitian ini adalah teknik sampling jenuh yaitu seluruh perusahaan yang tergabung dalam Sektor Perbankan di LQ-45 yang terdaftar di Bursa Efek Indonesia selama periode penelitian (Februari 2019 – Januari 2022) berjumlah 6 perusahaan. Hasil penelitian menunjukkan bahwa pembentukan portofolio optimal Model Markowitz terdiri dari tiga saham yaitu BBCA, BBRI, dan BTPS dengan tingkat ekspektasi pengembalian portofolio sebesar 1,79% dan risiko portofolio sebesar 7,28%. Sedangkan kandidat Single Index Model adalah empat saham yaitu BBCA, BBTN, BMRI, dan BTPS dengan ekspektasi return portofolio sebesar 1,51% dan tingkat risiko portofolio sebesar 0,27%","PeriodicalId":432837,"journal":{"name":"Jurnal Ilmiah Akuntansi dan Finansial Indonesia","volume":"11 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-10-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139314466","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 Dewan Komisaris Independen, Ukuran Perusahaan Dan Profitabilitas Terhadap Pengungkapan Risiko Perusahaan Food And Beverage Di BEI","authors":"Gina Septiana, Mike Kusuma Dewi, Elsa Meirina","doi":"10.31629/jiafi.v7i1.6101","DOIUrl":"https://doi.org/10.31629/jiafi.v7i1.6101","url":null,"abstract":"Pengungkapan risiko merupakan suatu jenis risiko yang dimanfaatkan perusahaan dalam menyajikan suatu informasi risiko yang datang dalam mengoperasikan aktivitas bisnis perusahaan dalam laporan keuangan satu periode. Perusahaan wajib menyajikan suatu informasi risiko serta dalam pengungkapannya secara jelas dan akurat. Penilitian ini bertujuan untuk menguji dewan komisaris independen, ukuran perusahaan dan profitabilitas terhadap pengungkapan risiko perusahaan pada sektor food and beverage di BEI. Penelitian ini menggunakan sampel pada sektor food and beverage di BEI tahun 2019-2021. Berdasarkan porpusive sampling, jumlah perusahaan food and beverage yang digunakan dalam penelitian ini adalah sebanyak 12 perusahaan. Pengujian hipotesis menggunakan regresi data panel dengan menggunakan program E Views 8.0. hasil penelitian ini menunjukkan bahwa dewan komisaris independen berpengaruh negatif signifikan terhadap pengungkapan risiko, ukuran perusahaan tidak berpengaruh terhadap pengungkapan risiko dan profitabilitas tidak berpengaruh terhadap pengungkapan risiko.","PeriodicalId":432837,"journal":{"name":"Jurnal Ilmiah Akuntansi dan Finansial Indonesia","volume":"34 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-10-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139315785","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":"Determinants of the Use of Accounting Information in MSMEs in Jambi City","authors":"Riski Hernando, Putri Anggraini, Fitrini Mansur","doi":"10.31629/jiafi.v7i1.6079","DOIUrl":"https://doi.org/10.31629/jiafi.v7i1.6079","url":null,"abstract":"The purpose of this study was to determine the effect of education level, business age, accounting training and business scale on the use of accounting information in MSMEs. This research was conducted at MSMEs located in Alam Barajo District, Jambi City. There were 56 MSMEs as the sample of this study which were tested using the SPSS 25 analysis tool. The results showed that simultaneously educational level, business age, accounting training and business scale affect the use of accounting information. Then, partially, business age and business scale have an effect on the use of accounting information. Unfortunately, the level of accounting education and training has no effect on the use of accounting information.","PeriodicalId":432837,"journal":{"name":"Jurnal Ilmiah Akuntansi dan Finansial Indonesia","volume":"58 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-10-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139316976","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}
Rian Martin Silitonga, Jack Febriand Adel, A. Ardiansyah
{"title":"Analisis Pengaruh PER, MVA, dan EVA terhadap Harga Saham dengan Tahun COVID-19 sebagai Variabel Moderasi Pada Perusahaan Sektor Kesehatan yang Terdaftar di BEI Periode 2018-2021","authors":"Rian Martin Silitonga, Jack Febriand Adel, A. Ardiansyah","doi":"10.31629/jiafi.v7i1.6030","DOIUrl":"https://doi.org/10.31629/jiafi.v7i1.6030","url":null,"abstract":"Tujuan dari penelitian ini adalah untuk mengetahui pengaruh Price Earning Ratio (PER), Market Value Added (MVA), Economic Value Added (EVA) terhadap harga saham dengan Tahun COVID-19 sebagai variabel moderasi pada perusahaan sektor kesehatan yang terdaftar di BEI periode 2018-2021. Metode analisis yang digunakan adalah analisis regresi linier berganda dan Moderated Regression Analysis (MRA). Berdasarkan hasil analisis ditemukan bahwa Price Earning Ratio (PER), Market Value Added (MVA), dan Tahun COVID-19 berpengaruh positif dan signifikan terhadap harga saham, namun variabel Economic Value Added (EVA) berpengaruh negatif dan signifikan terhadap harga saham. Tahun COVID-19 dapat memoderasi (memperlemah) hubungan antara Price Earning Ratio (PER) dan Economic Value Added (EVA) terhadap harga saham, tetapi tahun COVID-19 dapat memoderasi (memperkuat) hubungan antara Market Value Added (MVA) terhadap harga saham.","PeriodicalId":432837,"journal":{"name":"Jurnal Ilmiah Akuntansi dan Finansial Indonesia","volume":"15 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-10-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139317869","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 LEVERAGE, INTENSITAS ASET TETAP, DAN INSENTIF PAJAK TERHADAP AGRESIVITAS PAJAK (Studi Kasus pada Perusahaan Basic Materials di Bursa Efek Indonesia)","authors":"Sulistyoningsih Sulistyoningsih","doi":"10.31629/jiafi.v7i1.5957","DOIUrl":"https://doi.org/10.31629/jiafi.v7i1.5957","url":null,"abstract":"Berbagai temuan penelitian sebelumnya menjadi pendorong dilakukannya penelitian tentang agresivitas pajak. Selain itu, kebutuhan akan penelitian tambahan berasal dari perbedaan antara perspektif pemerintah dan bisnis. Studi ini bermaksud akan menguji bagaimana agresivitas pajak dipengaruhi oleh leverage, intensitas aset tetap, dan insentif pajak. Seluruh perusahaan Basic Materials yang tercatat dalam Bursa Efek Indonesia yang berjumlah 80 perusahaan menjadi populasi penelitian. Pengamatan dilakukan antara tahun 2019 hingga 2022. Purposive sampling digunakan untuk memilih sampel penelitian, yang menghasilkan total 26 perusahaan dengan 104 data. Laporan keuangan tahunan Bursa Efek Indonesia dapat dilihat di https://www.idx.co.id/id yang menjadi sumber data sekunder untuk studi kasus ini. Model regresi linier berganda dipakai untuk menguji penelitian. Temuan menunjukkan bahwa agresivitas pajak secara positif dan signifikan dipengaruhi oleh intensitas aset tetap dan leverage. Namun, agresivitas pajak tidak terpengaruh oleh insentif pajak. Kata Kunci: leverage, intensitas aset tetap, insentif pajak, agresivitas pajak","PeriodicalId":432837,"journal":{"name":"Jurnal Ilmiah Akuntansi dan Finansial Indonesia","volume":"14 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-10-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139317804","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":"Influence of Audit Quality, Audit Tenure, and Nature of Industry on Financial Statement Fraud at Main Board Infrastructure Companies Registered in BEI in 2019-2021","authors":"Noverta Wiguna Revaldi, Richard F. Simbolon","doi":"10.31629/jiafi.v6i2.5611","DOIUrl":"https://doi.org/10.31629/jiafi.v6i2.5611","url":null,"abstract":"Penelitian dilakukan untuk mengkonfirmasi pengaruh kualitas audit, auditor tenure, KAP tenure, Nature of Industry bagi kecurangan laporan keuangan perusahaan papan utama selama tiga tahun penelitian, kepada tiga puluh tujuh perusahaan dengan total seratus dua belas sampel menggunakan purposive sampling dalam cara pengumpulannya. peneliti menggunakan metode analisis deskriptif dengan regresi linear berganda. Hasil menunjukkan secara simultan kualitas audit, auditor tenure, KAP tenure dan Nature of Industry berpengaruh signifikan terhadap kecurangan laporan keuangan namun secara parsial kualitas audit, KAP tenure, dan Nature of Industry berpengaruh signifikan bagi kecurangan laporan keuangan sedangkan auditor tenure tidak berpengaruh bagi kecurangan laporan keuangan.","PeriodicalId":432837,"journal":{"name":"Jurnal Ilmiah Akuntansi dan Finansial Indonesia","volume":"517 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123101851","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}
Yasmi Nurdin, Gita Elsa Savira, Habib Muhammad Shahib, Irfan Palippui, Muhammad Ridwan Hasanuddin
{"title":"Nilai Budaya Lamaholot dalam Penentuan Harga Jual Kain Tenun Ikat: Studi pada Kelompok Perempuan Penenun “Tene Tuen” di Nusa Tenggara Timur","authors":"Yasmi Nurdin, Gita Elsa Savira, Habib Muhammad Shahib, Irfan Palippui, Muhammad Ridwan Hasanuddin","doi":"10.31629/jiafi.v6i2.4892","DOIUrl":"https://doi.org/10.31629/jiafi.v6i2.4892","url":null,"abstract":"This study aims to reveal the practice of determining the selling price of woven cloth in a women's weaver group called \"Tene Tuen\". This research was conducted from July to August 2021 through interviews with leaders of the women weaver group. This study used the qualitative method with a descriptive approach as a research method and collected data by using interviews, direct observation, and documentation. This study found that the concept of formulating the selling price set by the (sellers) informants was not only formed by material values but also contained cultural and justice values with a holistic philosophy. In the end, the selling price determined by the tene tuen group seeks to create prosperity and justice for all parties.","PeriodicalId":432837,"journal":{"name":"Jurnal Ilmiah Akuntansi dan Finansial Indonesia","volume":"26 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-04-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114195125","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 Intellectual Capital, Kebijakan Dividen, dan Pertumbuhan Aset terhadap Kinerja Perusahaan dengan Komite Audit sebagai Variabel Moderasi","authors":"","doi":"10.31629/jiafi.v6i2.5474","DOIUrl":"https://doi.org/10.31629/jiafi.v6i2.5474","url":null,"abstract":"This study aims to determine the influence of intellectual capital, dividend policy, and asset growth on company performance with the audit committee as a coding variable in Primary Consumer companies listed on the Indonesia Stock Exchange in 2017-2021. The population in this study was 66 companies. The sampling method in this study used the purposive sampling method, so that a research sample of 18 Primary Consumer companies listed on the Indonesia Stock Exchange in 2017-2021 was obtained. The data source used in this study is secondary data. Data analysis was performed using Eviews 10. Partial intellectual capital and dividend policy have no effect on the company's performance, Asset growth affects company performance, the audit committee as a moderation variable can moderate the effect of asset growth relationships on company performance, but cannot moderate intellectual capital relationships on company performance, as well as dividend policy on company performance.","PeriodicalId":432837,"journal":{"name":"Jurnal Ilmiah Akuntansi dan Finansial Indonesia","volume":"10 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-04-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133544362","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":"Studi Deskriptif Tingkat Literasi Pasar Modal","authors":"","doi":"10.31629/jiafi.v6i2.5556","DOIUrl":"https://doi.org/10.31629/jiafi.v6i2.5556","url":null,"abstract":"The Capital Market is an object that must be known by students of economics, especially in the area of specialization in the concentration of financial accounting. Knowledge of the capital market will be beneficial for students so that they are able to engage and apply it in securities trading activities. This study aims to describe and identify the extent to which the level of knowledge of students, especially in the field of accounting in financial concentration, in observing phenomena that occur in the Indonesian capital market. There is a research location in Kupang City, Nusa Cendana University Accounting Study Program (UNDANA). The research implementation lasted 6 months. The overall level of Capital Market literacy is still low related to capital market knowledge in accounting students with a concentration in finance. It is necessary to cultivate an intention to study the capital market and the importance of the level of capital market literacy in students.","PeriodicalId":432837,"journal":{"name":"Jurnal Ilmiah Akuntansi dan Finansial Indonesia","volume":"91 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-04-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121390712","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}
Y. Faisal, Annisa Rahayu Yulivianti, Suci Dwi Rindiani
{"title":"The Effect of Internal Control Systems and Accounting Information Systems on the Quality of Financial Statements PT. Gudang Garam, Tbk and PT. Wilmar Group","authors":"Y. Faisal, Annisa Rahayu Yulivianti, Suci Dwi Rindiani","doi":"10.31629/jiafi.v6i2.5565","DOIUrl":"https://doi.org/10.31629/jiafi.v6i2.5565","url":null,"abstract":"This research aims to explain how the influence of Internal Control Systems and Accounting Information Systems on the Quality of Financial Statements. Quantitative method used in this research. The population in this study is PT Gudang Garam Tbk and PT Wilmar Group. The sampling technique using a purposive sampling technique was taken based on the criteria for obtaining it, meaning that the information obtained was based on predetermined criteria, namely the finance and accounting departments. The sample of this research is 37 respondents. Methods of data collection using the survey method, namely the authors disseminate directly to the respondents. Data analysis techniques in this study used descriptive statistical tests, data quality tests, classical assumption tests, multiple linear regression tests, and hypothesis testing. this study found that there is a positive insignificant effect between the Internal Control System on the Quality of Financial Statements There is a significant positive impact between accounting information systems and the quality of financial statements.","PeriodicalId":432837,"journal":{"name":"Jurnal Ilmiah Akuntansi dan Finansial Indonesia","volume":"41 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-04-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116131523","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}