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Suhaedi, Wirawan
Fakultas Ekonomi Dan Bisnis Universitas Mataram
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KINERJA KEUANGAN DAN HARGA SAHAM Atikah, Siti; Hendri BS, RR Sapto; Rakhmawati, Intan; Suhaedi, Wirawan; Rosyida, Baiq
Jurnal Aplikasi Akuntansi Vol 1 No 2 (2017): JAA - Jurnal Aplikasi Akuntansi, April 2017
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1041.624 KB)

Abstract

Salah satu faktor yang menjadi bahan pertimbangan seorang investor atau calon investor saham dalam menentukan harga tawaran beli  maupun tawaran jual adalah kinerja keuangan. Berbagai literatur menyatakan bahwa mahal atau murahnya harga saham ditunjukkan oleh kinerja keuangan. Penelitian ini bertujuan untuk menguji secara empiris arah atau hubungan kinerja keuangan dengan harga saham  pada  perusahaan  sektor  pertanian dan sektor pertambangan pada periode 2013 hingga 2015. Penelitian ini juga mengelompokkan kinerja keuangan berdasarkan harga saham yang kurang dari Rp 500 dan harga saham diatas Rp 500  Hasil analisis menunjukkan bahwa current ratio, debt to equity ratio, net profit margin, return on equity, earning per share, dan price earning rasio perusahaan  sektor  pertanian  memiliki  arah  yang  negatif  terhadap  harga saham, sedangkan arah positif ditunjukkan oleh asset turnover ratio, debt to total asset, financial leverage dan gross profit margin. Hasil yang berbeda terjadi   pada   harga saham   perusahaan   di   sektor   pertambangan.   Aset turnover ratio, debt to total asset, financial leverage, gross profit margin dan price earning ratio perusahaan sektor pertambangan memiliki arah yang negatif terhadap harga saham.
PENGELOLAAN KEUANGAN DESA, APAKAH MELIBATKAN MASYARAKAT DAN TRANSPARAN? Baiq Rosyida; Wirawan Suhaedi; Intan Rakhmawati
Jurnal Riset Akuntansi Vol 19 No 1 (2020): Jurnal Riset Akuntansi Aksioma, Juni 2020
Publisher : Jurusan Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/aksioma.v19i1.94

Abstract

Penelitian ini bertujuan untuk mengetahui tingkat partisipasi masyarakat dan tingkat transparansi pemerintah desa dalam pengelolaan keuangan desa di Kabupaten Lombok Barat dan Lombok Timur. Penilaian tingkat partisipasi dan transparansi berdasarkan penilaian dari sudut pandang masyarakat. Data penelitian diperoleh dengan melakukan survey melalui 31 pernyataan yang diberikan kepada responden. Data diperoleh dari 11 desa, yaitu 6 desa di Lombok Barat dan 5 desa di Lombok Timur. Jumlah responden 162 orang. Hasil penelitian menunjukkan bahwa tingkat partisipasi masyarakat desa dan persepsi mereka tentang transparansi pengelolaan keuangan desa dalam kategori tinggi. Sedangkan jika dibandingkan antar kabupaten, tingkat partisipasi dan persepsi masyarakat tentang transparansi di Kabupaten Lombok Timur lebih tinggi dibandingkan dengan Kabupaten Lombok Barat. Kata Kunci : Partisipasi, Transparansi, Pengelolaan Keuangan Desa
KINERJA KEUANGAN DAN HARGA SAHAM Siti Atikah; RR Sapto Hendri BS; Intan Rakhmawati; Wirawan Suhaedi; Baiq Rosyida
Jurnal Aplikasi Akuntansi Vol 1 No 2 (2017): Jurnal Aplikasi Akuntansi, April 2017
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1041.624 KB) | DOI: 10.29303/jaa.v1i2.3

Abstract

Salah satu faktor yang menjadi bahan pertimbangan seorang investor atau calon investor saham dalam menentukan harga tawaran beli maupun tawaran jual adalah kinerja keuangan. Berbagai literatur menyatakan bahwa mahal atau murahnya harga saham ditunjukkan oleh kinerja keuangan. Penelitian ini bertujuan untuk menguji secara empiris arah atau hubungan kinerja keuangan dengan harga saham pada perusahaan sektor pertanian dan sektor pertambangan pada periode 2013 hingga 2015. Penelitian ini juga mengelompokkan kinerja keuangan berdasarkan harga saham yang kurang dari Rp 500 dan harga saham diatas Rp 500 Hasil analisis menunjukkan bahwa current ratio, debt to equity ratio, net profit margin, return on equity, earning per share, dan price earning rasio perusahaan sektor pertanian memiliki arah yang negatif terhadap harga saham, sedangkan arah positif ditunjukkan oleh asset turnover ratio, debt to total asset, financial leverage dan gross profit margin. Hasil yang berbeda terjadi pada harga saham perusahaan di sektor pertambangan. Aset turnover ratio, debt to total asset, financial leverage, gross profit margin dan price earning ratio perusahaan sektor pertambangan memiliki arah yang negatif terhadap harga saham.
PEMBARUAN PENGELOLAAN KEUANGAN DESA MELALUI SDG’S DESA: DAPATKAH MENUTUP KETERBATASAN SISTEM KEUANGAN DESA? (STUDI PADA DESA DI KABUPATEN LOMBOK BARAT) Intan Rakhmawati; Sapto Hendri BS.; Wirawan Suhaedi
Jurnal Aplikasi Akuntansi Vol 6 No 2 (2022): Jurnal Aplikasi Akuntansi, April 2022
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jaa.v6i2.125

Abstract

The village government is a work unit under four ministries. In the financial aspect, the village government is regulated by the Ministry of Home Affairs, Ministry of Finance, Ministry of Villages, Development of Disadvantaged Regions, and Transmigration. Meanwhile, in the aspect of transparency, village government is regulated by the Ministry of Information and Communication, as well as Villages, Development of Disadvantaged Regions, and Transmigration. The complexity of regulations from four ministries is added to the direction of village financial management performance using the SDG's (Sustainable Development Goals) concept, with 247 indicators in it, since 2021. This study aims to analyze the perception and understanding of village financial management officers and village assistants, with the new village financial system pattern, which is set by the Village, Development of Disadvantaged Regions, and Transmigration and the Ministry of Home Affairs. The target village is a developing village. Based on the type of research, this research has the theme of public accounting that leads to behavior and systems, with an exploratory interpretive descriptive type of research. As a result, there has been no integration of SDG's data collection from Ministries, agencies, and agencies related to SDG's data.
ANALISIS HARGA SAHAM SEBELUM, SAAT, DAN SETELAH AKSI DEMO 411 DAN AKSI DEMO 212 TAHUN 2016 Wirawan Suhaedi; Nurabiah Nurabiah; Ika Putri Fitri Anjani
Jurnal Riset Akuntansi Vol 16 No 1 (2017): Aksioma - Accounting Journal Research, Juni 2017
Publisher : Jurusan Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/aksioma.v16i1.36

Abstract

The 411 and 212 rally related to the issue of religious blasphemy has drawn the attention of Indonesian people and also became the news of the world. Both events cause some positive and negative perceptions of society and government as well as the investors since it will likely impact the stock price in Indonesia capital market as represented by value of abnormal return. Therefore, this study aimed to prove the presence or absence of the impact of both events to the stock price. This study was conducted on 100 samples of companies listed on the Kompas 100 index during August 2016 - January 2017. This research is a comparative descriptive study by using event study approach. The test was performed by using Wilcoxon one sample test and Wilcoxon paired samples test. The results of this study indicate that the stock prices tend to fall before the 411 rallies took place. Although the event did not have an impact on stock price changes at the time of the 411 rallies happened, the stock prices tend to rise after the action of 411 rallies took place. The results of this study also indicate that the stock prices tend to fall before until the 212 rallies took place then tend to rise after the action of 212.
Kompetensi dan Relevansi Lulusan Program Studi S1 Akuntansi Reguler Sore FEB Universitas Mataram Wirawan Suhaedi; Eni Indriani; Baiq Rosyida Dwi Astuti
Jurnal Riset Akuntansi Vol 18 No 1 (2019): Jurnal Riset Akuntansi Aksioma, Juni 2019
Publisher : Jurusan Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/aksioma.v18i1.47

Abstract

Undergraduate Program (S1) Akuntansi Reguler Sore is one of the youngest study programs at FEB Unram which has just graduated 3 (three) classes, namely the 2012, 2013, and 2014 classes. Tracer study activities are conducted to obtain information about successes and deficiencies in the education process have been taken by students, the competitiveness of graduates shown through the waiting period gets the first job, the success of graduates competes in selection, and the salary earned. The relevance (suitability) of graduate education is shown through job profile, relevance of work with educational background, benefits of courses programmed in the work, advice from graduates to improve graduate competency. In addition, the relevance of education is also shown through the opinions of graduate users about graduate user satisfaction, graduate competency and graduate advice to improve graduate competency. The results of the tracer study can be summarized as follows; graduate competency is very good, and alumni feel able to compete with graduates from other institutions, the main consideration in choosing the first job is to get experience with the waiting period to get the first job mostly between 1-3 months with one recruitment process, the most competency needed in work are the ability to cooperate in teams, computer skills, English, and understanding of accounting, while capabilities in the field of research are less needed. Stakeholders are very satisfied with the performance of alumni, especially in terms of high discipline, responsibility for work, good work performance, and good mastery of technology.
ANALISIS BELANJA DAERAH Wirawan Suhaedi
Jurnal Riset Akuntansi Vol 18 No 2 (2019): Jurnal Riset Akuntansi Aksioma, Desember 2019
Publisher : Jurusan Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/aksioma.v18i2.82

Abstract

This study aims to determine the financial expenditures performance of the West Lombok Regency for the 2014-2018 period. This research is a descriptive study. The results showed that the expenditures variance in West Lombok Regency in 2014 - 2018 averaged 93.30% in the favorable variance category. The majority of regional expenditure funds are allocated to operational expenditures with an average value of 79.48% while capital expenditures of 20.02%. Budget management is still inefficient with an average expenditure efficiency ratio of 93.30%.
TRACER STUDY PROGRAM STUDI S1 (STRATA-1) AKUNTANSI FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS MATARAM TAHUN 2020 Adhitya Bayu Suryantara; Wirawan Suhaedi; Baiq Anggun Hilendri Lestari
Jurnal Riset Akuntansi Vol 20 No 2 (2021): Jurnal Riset Akuntansi Aksioma, Desember 2021
Publisher : Jurusan Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/aksioma.v20i2.146

Abstract

Tracer study berguna untuk memantau lulusan dan mengetahui relevansi kompetensi lulusan Program Studi / Jurusan S1 Akuntansi dengan kebutuhan stakeholder.Terdapat tiga (3) tujuan utama dari penelitian ini yaitu untuk mengetahui:1) penilaian stakeholders terhadap kinerja alumni; 2)Lama masa tunggu alumni sampai mendapatkan pekerjaan pertamanya; 3) Relevansi antara kurikulum dengan kebutuhan stakeholders. Tujuan tersebut akan dicapai dengan cara melakukan penelusuran (Tracer) pada Stakeholder yang ada di Kota Mataram. Kinerja alumni Prodi S1 akuntansi menurut stakeholders adalah sangat baik. Masa tunggu alumni sampai mendapatkan pekerjaan pertamanya adalah 4 bulan. Relevansi antara kurikulum dengan kebutuhan stakeholder sudah cukup sesuai, yang bisa dilihat dengan layaknya lulusan Program Studi S1 Akuntansi untuk bekerja pada berbagai organisasi, baik swasta maupun pemerintahan.
Revenue Potency of University of Mataram Through Cash Management wirawan Suhaedi; Elin Erlina Sasanti
Jurnal Ilmiah Tata Sejuta STIA Mataram Vol 6 No 1 (2020): JURNAL ILMIAH Tata Sejuta STIA Mataram
Publisher : LPPM Sekolah Tinggi Ilmu Administrasi (STIA) Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32666/tatasejuta.v6i1.128

Abstract

University of Mataram is one of higher education entities with a Public Service Agency (BLU) status. As a BLU entity that has flexibility in financial management, the University of Mataram is expected to optimize its potential to generate revenue. One potential that can generate substantial income is by utilizing the cash owned by the University of Mataram for investment. This study aims to identify the potential revenue that can be generated by the University of Mataram. This research was conducted to provide alternative investments through BLU cash management in order to generate more optimal income for the University of Mataram. BLU entity could invest their cash as long as it does not interfere with the operational activities of the university. This research was conducted by determining the amount of BLU funds that have not been used (idle cash) for operational activities, which can be used for investment. The results of this study indicate that University of Mataram could potentially optimize their BLU revenue through cash management up to Rp. 8.482.681.740,- per year.The average revenue from the placement of cash in bank is currently Rp 3.613.488.324,-, which indicate that there is still an untapped revenue potential of Rp 4.869.193.416. This potential revenue could be obtained by utilizing idle cash from current accounts to time deposits
A Akuntabilitas Fiskal Vs Akuntabilitas Sosial Pengelolaan Keuangan Desa Baiq Rosyida Dwi; Wirawan Suhaedi; Biana Adha Inapty; Robith Hudaya
Jurnal Ilmiah Tata Sejuta STIA Mataram Vol 8 No 1 (2022): Jurnal Ilmiah Tata Sejuta STIA Mataram
Publisher : LPPM Sekolah Tinggi Ilmu Administrasi (STIA) Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32666/tatasejuta.v8i1.305

Abstract

The aims of this study is to determine the level of application of fiscal accountability and social accountability of village financial management, and to compare the application of both. The research is a qualitative research with a phenomenological approach. Data was collected through interviews of informans are involving in village financial management and documentation of the Village Budget Realization Report (LRA). The results showed that the fiscal accountability was less quality. This is based on the behavior of village government financial report compilers who report dishonest and accurate spending. Meanwhile, social accountability, both supply and demand side, is determined by the attitudes, habits and views of village financial management officials. Quality of social accountability practices is similar with quality of fiscal accountability practices. However, taking into account the phenomena that occur, the degree of social accountability will determined by the quality of fiscal accountability. Keyword : Fiscal Accountability, Sosial Accountability
Co-Authors Adhitya Bayu Suryantara Ahmad Taufik Arfizi Mita Raga Seprian Baiq Anggun Hilendri L. Baiq Anggun Hilendri Lestari Baiq Rosyida Baiq Rosyida Baiq Rosyida Baiq Rosyida Dwi Baiq Rosyida Dwi Astuti Baiq Rosyida Dwi Astuti Baiq Rosyida Dwi Astuti Biana Adha Inapty Elin Erlina Sasanti Eni Indriani I Gusti Ayu Ketut Berliana Deasusanti Deasusanti Ika Putri Fitri Anjani Iman Waskito Intan Rakhmawati Intan Rakhmawati L. Takdir Jumaidi Lalu Takdir Jumaidi Nurabiah, N R Sapto Hendri BS R. Sapto Hendri Boedi Soesatyo Rakhmawati, Intan Robith Hudaya Rosyida, Baiq Sapto Hendri BS. Siti Atikah Siti Atikah Yunita Sriningsih