Jurnal Rimba : Riset Ilmu manajemen Bisnis dan Akuntansi最新文献

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Analisis Sistem Pengendalian Internal Atas Pembayaran Dana Pensiun Pada PT XYZ (Persero) Cabang Yogyakarta 对 PT XYZ(Persero)日惹分公司养老基金支付内部控制系统的分析
Jurnal Rimba : Riset Ilmu manajemen Bisnis dan Akuntansi Pub Date : 2024-02-21 DOI: 10.61132/rimba.v2i2.776
Vika Aleyda Zahra, Maulidyati Aisyah
{"title":"Analisis Sistem Pengendalian Internal Atas Pembayaran Dana Pensiun Pada PT XYZ (Persero) Cabang Yogyakarta","authors":"Vika Aleyda Zahra, Maulidyati Aisyah","doi":"10.61132/rimba.v2i2.776","DOIUrl":"https://doi.org/10.61132/rimba.v2i2.776","url":null,"abstract":"This study explores the implementation of internal controls over pension fund payments at PT XYZ (Persero) Branch Yogyakarta using the COSO (Committee of Sponsoring Organizations of the Treadway Commission) 2013 framework. Effective accounting systems are considered crucial in supporting company activities, including pension fund management. Cash disbursement systems are the primary focus in managing company operations, with the aim of improving effectiveness and preventing fraud. Previous studies indicate the necessity of internal controls to detect and prevent fraud, with COSO being a relevant framework in this regard. Qualitative analysis method was employed in this study, with primary data collected through interviews and documentation. The results indicate that PT XYZ (Persero) Branch Yogyakarta has effectively implemented internal controls, in line with the principles outlined in the COSO 2013 framework.","PeriodicalId":510481,"journal":{"name":"Jurnal Rimba : Riset Ilmu manajemen Bisnis dan Akuntansi","volume":"21 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-02-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140442521","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
Pengaruh EPS, ROA, DER Dan PBV Terhadap Harga Saham EPS、ROA、DER 和 PBV 对股价的影响
Jurnal Rimba : Riset Ilmu manajemen Bisnis dan Akuntansi Pub Date : 2024-01-26 DOI: 10.61132/rimba.v2i2.697
Aprilia Puri Astuti, Erma Setiawati
{"title":"Pengaruh EPS, ROA, DER Dan PBV Terhadap Harga Saham","authors":"Aprilia Puri Astuti, Erma Setiawati","doi":"10.61132/rimba.v2i2.697","DOIUrl":"https://doi.org/10.61132/rimba.v2i2.697","url":null,"abstract":"The Indonesian capital market recovered in 2021 after a decline due to the COVID-19 pandemic in 2020. The role of the capital market is crucial for economic growth, and investors need to pay attention to factors such as financial reports and company performance. Investors in LQ45 companies, consisting of 45 stocks with high liquidity, make selections based on transactions and market capitalization. This research focuses on the influence of Earning Per Share (EPS), Return On Assets (ROA), Debt to Equity Ratio (DER), and Price to Book Value (PBV) on the stock prices of LQ45 companies in the period 2018-2021. The research problem involves questions about the influence of each ratio on stock prices. The research objective is to examine the influence of these ratios. The results of the research are expected to provide important information for readers about the factors affecting stock prices and insights for researchers into the dynamics of the capital market. This research can also serve as a reference for further studies. The results of the analysis indicate that Earning Per Share (EPS), Return On Assets (ROA), Debt to Equity Ratio (DER), and Price to Book Value (PBV) significantly influence the stock prices of LQ45 companies.","PeriodicalId":510481,"journal":{"name":"Jurnal Rimba : Riset Ilmu manajemen Bisnis dan Akuntansi","volume":"30 49","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139595358","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
Pengaruh Pengungkapan Climate Change dan Kinerja Lingkungan Terhadap Kinerja Perusahaan 气候变化信息披露和环境绩效对公司业绩的影响
Jurnal Rimba : Riset Ilmu manajemen Bisnis dan Akuntansi Pub Date : 2024-01-17 DOI: 10.61132/rimba.v2i1.663
Shanti Shanti, Tamara Gilbertha De Floresta Pello
{"title":"Pengaruh Pengungkapan Climate Change dan Kinerja Lingkungan Terhadap Kinerja Perusahaan","authors":"Shanti Shanti, Tamara Gilbertha De Floresta Pello","doi":"10.61132/rimba.v2i1.663","DOIUrl":"https://doi.org/10.61132/rimba.v2i1.663","url":null,"abstract":"Pesatnya perkembangan dunia bisnis saat ini, yang tercermin dari munculnya berbagai perusahaan yang bersaing dengan keunggulan masing-masing, memaksa setiap perusahaan untuk terus melakukan perubahan dan pembaharuan. Akibatnya, persaingan dalam kehidupan bisnis tetap bergerak dan mengalami dinamika perubahan yang sangat cepat. Penelitian kuantitatif ini bertujuan untuk menguji dan menganalisis pengaruh pengungkapan climate change dan kinerja lingkungan terhadap kinerja perusahaan. Objek penelitian ini menggunakan perusahaan manufaktur sektor dasar dan kimia yang terdaftar di Bursa Efek Indonesia (BEI) periode 2018-2022. Sampel yang digunakan dalam penelitian ini sebanyak 30 perusahaan yang menggunakan teknik purposive sampling. Teknik analisis data menggunakan model analisis regresi linear berganda. Hasil penelitian ini menunjukkan bahwa pengungkapan climate change tidak berpengaruh terhadap kinerja perusahaan, dan juga kinerja lingkungan tidak berpengaruh terhadap kinerja perusahaan. Penelitian ini diharapkan memiliki implikasi untuk membangkitkan kesadaran perusahaan terhadap climate change yang terjadi di seluruh dunia.","PeriodicalId":510481,"journal":{"name":"Jurnal Rimba : Riset Ilmu manajemen Bisnis dan Akuntansi","volume":"111 39","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139616360","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
Analisis Capital Assets Pricing Model Sebagai Dasar Keputusan Investasi Saham Pada 5 Perusahaan Food and Beverages yang Terdaftar di BEI periode 2022 2022 年期间作为 5 家在 IDX 上市的食品饮料公司股票投资决策基础的资本资产定价模型分析
Jurnal Rimba : Riset Ilmu manajemen Bisnis dan Akuntansi Pub Date : 2023-12-16 DOI: 10.61132/rimba.v2i1.572
Erinda Aprilia Puspitasari, Nindya Cahya Puspita, Rr Adzkia Larasati Meyrizky, Maria Yovita R. Pandin
{"title":"Analisis Capital Assets Pricing Model Sebagai Dasar Keputusan Investasi Saham Pada 5 Perusahaan Food and Beverages yang Terdaftar di BEI periode 2022","authors":"Erinda Aprilia Puspitasari, Nindya Cahya Puspita, Rr Adzkia Larasati Meyrizky, Maria Yovita R. Pandin","doi":"10.61132/rimba.v2i1.572","DOIUrl":"https://doi.org/10.61132/rimba.v2i1.572","url":null,"abstract":"Penelitian I bertujuan untuk I mengidentifikasi i dan menganalisis faktor-faktor yang mempengaruhi keputusan investasi saham pada lima perusahaan tercatat pada industri makanan dan I minuman di Bursa Efek Indonesia (BEI) selama tahun 2022. Penelitian ini menggunakan Capital IAsset I Pricing IModel I(CAPM) sebagai dasar analisis yang mengevaluasi kinerja investasi saham pada industri yang berhubungan dengan konsumen. Metode penelitian   I melibatkan pengumpulan data historis harga saham, sukuIbungaIbebas risiko, Idan pengembalianIindeks II pasar saham, serta analisis statistik untuk mengukur risiko sistematis dan imbal hasil dari investasi dalam perusahaan-perusahaan Food and Beverages. Data yang diambil mulai Desember 2021 hingga Desember 2022. Hasil perhitungan menunjukkan rata-rata βi bernilai kurang dari  I1 (0,2930 < 1) sehinggaisecaraiumum 5 saham perusahaan yang dijadikan sampelipenelitian memilikiirisiko sistematisiyang rendah dan cenderung kurang aktif dalam merespon perubahanI harga pasar. Berdasarkan hasil analisis selama 2022, dari 5 saham I perusahaan Iyang dijadikan sampel terdapat 1 saham yang Efisien yaitu saham PT Kino Tbk (KINO). I Kriteria penentuan keputusan investasi adalah dengan memilih I saham-saham yang efisien, yaitu saham-saham yang mempunyai I tingkat pengembalian tunggal yang lebih besar  I dari tingkat I pengembalian yang I diharapkan (Ri>ERi), ​I​dan mengeliminasi saham-saham yang berefisiensi I rendah, yaitu saham-saham dengan tingkat pengembalian tunggal. kurang dari tingkat pengembalian yang diharapkan. Kembali (Ri<ERi). Implikasi praktis dari penelitian ini adalah memberikan I panduan I kepada investor dalam memilih saham yang sesuai dengan profil risiko dan tujuan investasinya dengan mempertimbangkan  IIaspek-aspek yang relevan dalam model  I CAPM. I","PeriodicalId":510481,"journal":{"name":"Jurnal Rimba : Riset Ilmu manajemen Bisnis dan Akuntansi","volume":"340 ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-12-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139176848","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
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