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All Journal Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Jurnal Bisnis Darmajaya JAE (Jurnal Akuntansi dan Ekonomi) Jurnal Akuntansi Bisnis dan Ekonomi (JABE) Jurnal Akuntansi Bisnis Jurnal Akademi Akuntansi (JAA) The Indonesian Journal of Accounting Research Yumary: Jurnal Pengabdian kepada Masyarakat Jurnal Kewarganegaraan Devotion: Journal of Research and Community Service Jurnal Manajemen Mandiri Saburai (JMMS) Jurnal Akuntansi dan Keuangan (JAK) E-journal Field of Economics, Business and Entrepreneurship (EFEBE) JAMBU AIR : Journal of Accounting Management Business and International Research BULLET : Jurnal Multidisiplin Ilmu

Amelia, Yunia

Department Of Accounting, Faculty Of Economics And Business, University Of Lampung

Author-ID : 3380580

Religion Humanities Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Nursing Public Health Social Sciences Other

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PERBANDINGAN KINERJA KEUANGAN PEMERINTAH PROPINSI DI INDONESIA Fadhilah Nuraini; Kiagus Andi; Yunia Amelia; Fitra Dharma
Jurnal Akuntansi dan Keuangan (JAK) Vol 24 No 1 (2019): Volume 24 Number 1, Januari 2019
Publisher : Faculty of Economics and Business

The purpose of this study is to compare the financial performance of the provincial governments in Java and Sumatra in the 2014-2017 period and to determine the differences in the financial performance of the provincial governments in Java and Sumatra in the 2014- 2017 period.The research method used is quantitative research methods. The population in this study is the report of the Realization of Regional Government Revenue and Expenditures of Provincial Governments in Indonesia in 2014-2017. The sample selection uses a purposive sampling technique that is sampling taking into account certain characteristics and criteria.The results of this study are based on the results of descriptive analysis in mind that the financial performance of provinces in Java is better than provinces in Sumatra. While the results of different tests show that there is no significant difference in the financial performance of the provincial governments in Java and Sumatra because it shows a significance value of more than 0.05.

THE EFFECT OF PROFITABILITY AND GOOD CORPORATE GOVERNANCE ON EARNINGS QUALITY Rani Aprilian; Kiagus Andi; Yunia Amelia
Jurnal Akuntansi dan Keuangan (JAK) Vol 25 No 1 (2020): Volume 25 Number 1, Januari 2020
Publisher : Faculty of Economics and Business

This study aims to examine the effect of profitability and good corporate governance on earnings quality in food and beverage companies listed on Indonesia Stock Exchange (IDX) 2015-2018 period. Profitability is calculated using Return on Assets (ROA). The proxy of Good Corporate Governance are institutional ownership, managerial ownership, audit committee, and independent commissioner. The dependent variable in this study is earnings quality measured by discretionary accrual using Modified Jones Model to detect earning management. This study used secondary data from the official website of Indonesian Stock Exchange (www.idx.co.id) and the sampling method in this study uses purposive sampling method. The data analysis in this study using multiple linear regression analysis. The results of this study indicate that profitability and audit committee have a positive effect on earnings quality, while the independent commissioner has a negative effect on earnings quality. Other independent variables i.e. institutional ownership and managerial ownership have no significant effect on earnings quality

Pelatihan Standar Akuntansi Pesantren dalam penyusunan laporan keuangan bagi staf keuangan pondok pesantren Yuliansyah Yuliansyah; Fajar Gustiawaty Dewi; Yunia Amelia
Yumary: Jurnal Pengabdian kepada Masyarakat Vol. 1 No. 1 (2020): September
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jpm.v1i1.57

Kegiatan pengabdian ini bertujuan untuk membantu pesantren agar dapat lebih baik dalam menyusun laporan keuangannya agar akuntabilitas dan tanggung jawab dari laporan keuangan dapat dipertanggungjawabkan ke publik secara lebih baik pesantren untuk penyusunan laporan keuangan berdasarkan standar akuntansi pesantren. Lokasi mitra pengabdian berada di Way Ratai Kabupaten Pesawaran dan di Dusun Umbul Kates Tanjung Sari Natar, dimana terdapat pondok pesantren penghafal alquran dan Pondok Pesantren Al Hidayah. Metode yang digunakan pelatihan, pendampingan dan pendampingan penerapan Teknologi dengan Luaran dari hasil pengabdian ini adalah meningkatnya pengetahuan dan keahlian staf keuangan mitra dalam penyusunan laporan keuangan berdasarkan standar yang sudah ditetapkan oleh organisasi profesi Ikatan Akuntan Publik dan dapat dipublikasikan pada jurnal atau prosiding pengabdian pada masyarakat serta diberitakan dalam media online. Hasil pengabdian yang dilaksanakan secara keseluruhan, kenaikan pengetahuan dan pemahaman peserta pelatihan rata-rata 30 persen dari keseluruhan peserta. Sedangkan kenaikan sebesar 0 persen dialami oleh 5 peserta yang tetap belum memahami mengenai materi yang disampaikan dan merasa kurang cukup waktunya, membutuhkan penjelasan secara lebih intens. 100 persen peserta kegiatan rata-rata belum pernah mengikuti pelatihan sejenis, sehingga dibutuhkan pendampingan lebih lanjut. Kata kunci: Pelatihan, Pedoman Akuntansi Pesantren

Pelatihan peningkatan value ekonomi dan lingkungan pondok pesantren untuk sustainability di era society 5.0 Yunia Amelia; Yuliansyah Yuliansyah; Andri Winata
Yumary: Jurnal Pengabdian kepada Masyarakat Vol. 1 No. 1 (2020): September
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jpm.v1i1.58

Tujuan Kegiatan pengabdian ini melatih santri dan pengelola untuk memanfaatkan potensi yang ada di lingkungan sekitarnya untuk dapat menjadi salah satu sumber arus kas masuk bagi pesantren maupun bagi kesejahteraan santri yang sebagaian berasal dari keluarga yang tidak mampu. Lingkungan disekitar pesantren jika dikelola dengan benar dapat menghasilkan sesuatu yang bermanfaat untuk menjadi salah satu sumber pemasukan bernilai ekonomis. Adapun metode yang dilakukan berupa pelatihan dan pendampingan dengan materi potensi pengoptimalan pemanfaatan lingkungan berpotensi ekonomi, pengelolaan arus kas masuk dan keluar serta manajemen keuangan. Luaran dari hasil pengabdian ini adalah meningkatkan skill dan pengetahuan santri dan pengelola pondok untuk meningkatkan value ekonominya dengan tetap menjaga kelestarian lingkungan di sekitar pondok dengan memberikan skill pelatihan pengelolaan keuangan dan lingkungan bernilai ekonomis dengan memanfaatkan berbagai potensi yang ada dilingkungannya agar dapat meningkatkan kesejahteraan pondok dan santrinya. Kegiatan ini telah dilaksanakan Pada Hari Sabtu tanggal 8 Agustus dan 15 Agustus dengan narasumber Tim Dosen Pengabdian dari Fakultas Ekonomi dan Bisnis Universitas Lampung bertempat di Pondok Pesantren dihadiri 60 peserta. Hasilnya terjadi peningkatan pengetahuan rata-rata 40 persen dari peserta mengenai materi yang diberikan. Kata kunci: pelatihan manajemen, value ekonomi, value lingkungan, sustainability

INSIDER TRADING IN CAPITAL MARKET (KAJIAN LITERATUR EMPIRIS AKUNTANSI BERBASIS PASAR MODAL) Yunia Amelia
Jurnal Bisnis Darmajaya Vol 2, No 1 (2016): Jurnal Bisnis Darmajaya
Publisher : Institut Informatika Dan Bisnis (IIB) Darmajaya

This article presents literature study based on the capital market that is derived from various sources of books, study the papers from 10 international journals that published between the years 1997-2012, identify gaps on the existing literature and indicate the future research for researchers. This article provides the study of the literature with comprehensive and makes a critical analysis of the insider trading in the stock market. This research is expected to be a source of information that is very useful for researchers and managers who want to understand the insider trading and do further research on diversities and interesting issue about this problem.Keywords : insider tranding, capital market

The Effect of Singapore Interest Rates on the Joint Stock Price Index (JCI) in the Banking Sector Intan Cahya M; Tri Joko Prasetyo; Einde Evana; Yunia Amelia
Devotion Journal of Community Service Vol. 3 No. 7 (2022): Devotion: Journal of Research and Community Service
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36418/dev.v3i7.157

This research aims to examine the influence to determine the effect of Singapore interest rates on the Jakarta Composite Index (JCI) in the banking sector. This research is a quantitative research. The data were collected using documentation. In order to achieve the goal study, this study was conducted by using the type of proportional sampling method so that as many as 36 banking samples were obtained.The result showed that the Singapore interest rate (SIBOR) had a significant positive effect on the Composite Stock Price Index (CSPI) of the banking sector, this was indicated by the value of sig. on the SIBOR variable of 0.008 <0.05 and has a beta value of -26.527. And has a t-count value of -2.819 < from t-table which is 2.719.

ANALISIS FAKTOR-FAKTOR YANG MEPENGARUHI EQUITY RISK PREMIUM Rona Nabila Gusrima; Einde Evana; Yunia Amelia; Lindrianasari
JAE (JURNAL AKUNTANSI DAN EKONOMI) Vol 7 No 2 (2022): JURNAL AKUNTANSI DAN EKONOMI
Publisher : UNIVERSITAS NUSANTARA PGRI KEDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/jae.v7i2.17601

This study has the aim of empirically testing the factors that affect the equity risk premium in companies listed on the IDX. This study uses sample data from 34 property and real estate companies listed on the Indonesia Stock Exchange with an observation period of 6 years from 2015-2020 taken using the purposive sampling method. The variables used in this study are audit tenure, book to market equity ratio, firm size, leverage, and earnings per share. The analysis technique used in this study is multiple linear regression, which is to determine the effect of audit period, book to market equity ratio, firm size, leverage, and earnings per share on the equity risk premium. The results showed that statistically the independent variable of tenure audit had a positive effect and the book to market equity ratio had a negative effect on the equity risk premium. while firm size, leverage, and earnings per share variables have no effect on the equity risk premium.

Analisis Nilai Relevansi Pengungkapan Corporate Social Responsibility Dengan Diversitas Direksi Sebagai Variabel Moderasi Diajeng Fitri Wulan; Lindrianasari Lindrianasari; Yunia Amelia; Rindu Rika Gamayuni
Jurnal Akademi Akuntansi Vol. 5 No. 2 (2022): Jurnal Akademi Akuntansi (JAA)
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jaa.v5i2.19968

This study aims to see the value relevance of CSR Disclosure. The object of this research is all companies listed on the IDX in 2020 which publish an annual report with 352 observation companies. The data used is taken from the company’s annual report by using purposive sampling. This study examines the effect of CSR Disclosure on value relevance with board diversity (gender, age, and education) as the moderating variable. By using statistical descriptive tests and regression analysis, it is ensured that CSR Disclosure does not affect the value of relevance, meaning that it does not affect the reactions and considerations of investors’ decisions. The moderating variable also cannot provide a significant influence on CSR Disclosure and its effect on the value relevance. This is because of investors’ considerations that are still focused on the company’s financial performance compared to the company’s non-financial performance companies. The contribution of this research can be used as reference in decisions and policies in the company’s annual reporting to influence market reactions to information disclosure. In addition, it can also be used as a reference for the regulators to pay more attention to the CSR disclosure of the companies to be more thorough.

Pengaruh Return On Equity, Earning Per Share, Koneksi Politik Dan Struktur Kepemilikan Terhadap Nilai Perusahaan. Dina Ayu Seftiana; Einde Evana; Yunia Amelia
JMMS - JURNAL MANAJEMEN MANDIRI SABURAI Vol 6, No 2 (2022): JMMS-JURNAL MANAJEMEN MANDIRI SABURAI
Publisher : Universitas Sang Bumi Ruwa Jurai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24967/jmms.v6i2.1576

Abstrak. Penelitian ini bertujuan untuk mengetahui pengaruh Return on Equity, Earning per Share, Koneksi Politik dan Struktur kepemilikan terhadap nilai perusahaan. Variabel dependen adalah nilai perusahaan yang diukur menggunakan harga saham. Penelitian ini juga menggunakan Return on Equity, Earning per Share, Koneksi Politik, Kepemilikan Institusional, dan Kepemilikan Publik sebagai variabel independen. Penelitian ini menggunakan dua variabel kontrol yaitu Leverage dan Ukuran perusahaan. Populasi dalam penelitian ini adalah perusahaan non keuangan yang terdaftar di Bursa Efek Indonesia tahun 2014 sampai 2018. Pemilihan sampel menggunakan teknik slovin. Penelitian ini menggunakan data sekunder dengan total sampel 245. Hasil penelitian ini menunjukkan bahwa Earning per Share, Kepemilikan Publik dan Ukuran Perusahaan berpengaruh positif terhadap nilai perusahaan. Sedangkan Return on Equity, Koneksi Politik, Kepemilikan Institusional, dan Leverage tidak berpengaruh terhadap nilai perusahaan.

ANALISIS PERBANDINGAN ABNORMAL RETURN DAN TRADING VOLUME ACTIVITY SEBELUM DAN SESUDAH DIUMUMKANNYA KASUS PERTAMA COVID-19 Arif Sahputra; Lindrianasari .; Fitra Dharma; Yunia Amelia
Jurnal Akuntansi Bisnis Vol 15, No 1 (2022): Jurnal Akuntansi Bisnis
Publisher : Universitas Bunda Mulia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30813/jab.v15i1.2796

ABSTRACT: The purpose of this study was to examine the information content of the announcement of the first Covid-19 case in Indonesia by looking at the differences in Abnormal Return and Trading Volume Activity both before and after the event. The method used in this research is an event study. The research period used was 6 stock exchange days, namely 3 days before and 3 days after the announcement of the first Covid-19 case in Indonesia. The statistical test used to test the hypothesis is the One Sample t-test and the Wilcoxon Signed Rank Test. The results of the One Sample t-test show that there are significant negative abnormal returns at t + 1 and t + 2 after the announcement event, which indicates that the Covid-19 pandemic has a negative impact on company operations. Meanwhile, the results of the Wilcoxon Signed Rank test show that there is a significant difference between the Abnormal Return before and after the announcement of the first Covid-19 case in Indonesia. However, the results of the Wilcoxon Signed Rank Test on Trading Volume Activity (TVA) show that there is no significant difference between before and after the announcement of the first Covid-19 case in Indonesia.Keywords: Abnormal Return, Trading Volume Activity, Event Study, Covid-19ABSTRAK: Tujuan dari penelitian ini adalah untuk menguji kandungan informasi dalam pengumuman kasus Covid-19 pertama di Indonesia, menganalisis perbedaan antara abnormal return dan volume perdagangan baik sebelum maupun sesudah peristiwa. Metode yang digunakan dalam penelitian ini adalah studi peristiwa. Periode penelitian yang digunakan adalah 6 hari bursa, masing-masing 3 hari sebelum dan 3 hari setelah pengumuman kasus Covid-19 pertama di Indonesia. Uji statistik yang digunakan untuk menguji hipotesis adalah uji One Sample dan uji Wilcoxon Signed Rank. Hasil uji One Sample menunjukkan bahwa terdapat abnormal return negatif yang signifikan pada t+1 dan t+2 setelah peristiwa pengumuman, yang mengindikasikan bahwa pandemi Covid-19 berdampak negatif terhadap operasional perusahaan. Sementara itu, hasil uji Wilcoxon Signed Rank menunjukkan terdapat perbedaan yang signifikan antara abnormal return sebelum dan sesudah pengumuman kasus Covid-19 pertama di Indonesia. Namun, hasil Wilcoxon Signed Rank Test pada Trading Volume Activity (TVA) menunjukkan tidak ada perbedaan yang signifikan antara sebelum dan sesudah pengumuman kasus Covid-19 pertama di Indonesia. Kata Kunci: Abnormal Return, Trading Volume Activity, Studi Peristiwa, Covid-19

Co-Authors Andri Winata Arif Sahputra Aryan Danil Mirza. BR Bambang Catur Pambudi Dharma, Fitra Diajeng Fitri Wulan Dina Ayu Seftiana Einde Evana Einde Evana Einde Evana Einde Evana Fadhilah Nuraini Fajar Gustiawaty Dewi Intan Cahya M Jihan Citra Pertiwi Kiagus Andi Lia Ulviana Lindriana sari Lindrianasari Lindrianasari . Lindrianasari Lindrianasari Rani Aprilian Rendi Wibowo Reni Oktavia Rindu Rika Gamayuni Rona Nabila Gusrima Rona Nabila Gusrima Saring Suhendro Sudrajat sudrajat Tri Joko Prasetyo Tri Joko Prasetyo yenni agustina Yuliansyah Yuliansyah

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