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THE EFFECT OF COMPANY SIZE, STOCK RETURN, AND TRADING VOLUME ON THE BID-ASK SPREAD OF STOCKS ON LQ45 COMPANIES LISTED ON THE IDX (2016-2020) Jelanti, Desi; Fitriyah
JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 2 No. 1 (2022): DECEMBER
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/marginal.v2i1.368

This study aims to analyze and provide empirical evidence of the impact of business size, stock return, and stock trading volume on the bid-ask spread of stocks. This quantitative associative research uses secondary data obtained from the official website of the Indonesia Stock Exchange and the websites of each company. The population of this study is comprised of LQ45 Index companies listed on the Indonesia Stock Exchange between 2016 and 2020. The sample for this study was selected through the use of purposeful sampling, and only 70 of the provided firm data met the selection criteria. The data in this study were analyzed using panel data regression analysis and statistical EViews software. This study discovered that the bid-ask spread of a stock is influenced by three factors: the size of the company, the trading volume, and the returns on the stock. The size of the company has a significant effect on the bid-ask spread, whereas stock returns have an insignificant effect.

THE INFLUENCE OF OWNERSHIP STRUCTURE, FREE CASH FLOW, AND COMPANY GROWTH ON DIVIDEND POLICY: (Case Study of LQ 45 Companies Listed on BEI in 2017-2021) Harefa, Median Kristianti; Jelanti, Desi
JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 2 No. 4 (2023): SEPTEMBER
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/marginal.v2i4.750

Dividend policy is a critical decision concerning the distribution of company profits, determining how much profit will be distributed as dividends and how much will be retained as retained earnings. Therefore, companies must carefully consider these factors when making decisions regarding their dividend policy. This study aims to examine the influence of Ownership Structure, Free Cash Flow, and Company Growth on Dividend Policy. The subjects of this research are companies included in the LQ 45 index listed on the Indonesia Stock Exchange for the period of 2017-2021. The methodology used is regression analysis using Panel Data, and the sampling technique employed is purposive sampling. Based on the test results, it is found that the variables Managerial Ownership Structure and Company Growth have a positive and significant impact on Dividend Policy, affecting decisions made by companies for the welfare of shareholders. On the other hand, Free Cash Flow shows a negative and insignificant effect on Dividend Policy, indicating that the greater the free cash flow, the smaller the dividend shared by the company.

THE INFLUENCE OF CORPORATE SOCIAL RESPONSIBILITY, CAPITAL STRUCTURE, AND STOCK PRICE ON FIRM VALUE: (Empirical Study on Banking Sub-Sector Companies Listed on the Indonesia Stock Exchange in 2017-2021) Majidah, Indah; Jelanti, Desi
JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 2 No. 4 (2023): SEPTEMBER
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/marginal.v2i4.752

Corporate social responsibility (CSR), capital structure, and stock prices have garnered significant attention due to their potential impact on a firm's overall value. Corporate social responsibility involves a company's commitment to ethical and sustainable practices, extending beyond profit generation to encompass social and environmental considerations. On the other hand, capital structure reflects a company's financing composition, encompassing the balance between debt and equity. Stock prices reflect the market's perception of a company's worth and performance. This research aimed to analyze the influence of corporate social responsibility, capital structure, and stock prices on firm value within the banking sub-sector companies during the period 2017-2021. The study utilized panel data regression as its analytical technique. The sample was selected using purposive sampling from secondary data, specifically financial reports. The analysis included 33 companies observed over a 5-year period, resulting in a total of 165 data points for the investigation. Hypothesis testing was conducted using the Eviews series 9 application. The findings from the tests indicated a statistically significant simultaneous impact of corporate social responsibility, capital structure, and stock prices on firm value. However, the research revealed that corporate social responsibility, when assessed independently, did not exhibit a statistically significant impact on firm value. Conversely, the analyses demonstrated that both capital structure and stock prices had a statistically significant partial effect on firm value.

THE EFFECT OF TAX INCENTIVES AND FINANCIAL DISTRESS ON ACCOUNTING CONSERVATISM Fitriyah; Jelanti, Desi
JOURNAL OF MANAGEMENT, ACCOUNTING, GENERAL FINANCE AND INTERNATIONAL ECONOMIC ISSUES Vol. 3 No. 1 (2023): DECEMBER
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/marginal.v3i1.853

Accounting conservatism is employed to mitigate risk and curb excessive optimism among managers and company owners. However, an excessive application of conservatism may lead to inaccuracies in calculating a company's periodic profit or loss, potentially misrepresenting the company's true financial condition. This study aims to analyze the impact of tax incentives and financial distress on accounting conservatism. The study population comprises food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the period from 2016 to 2020. Data for this research were collected from 10 companies that met the sample criteria, resulting in a total of 50 research observations over the 5-year period. The study relies on secondary data and employs multiple linear regression analysis to analyze the data. The findings suggest that (1) tax incentives (X1) have a significant influence on accounting conservatism (Y); (2) financial distress (X2) does not have a significant impact on accounting conservatism (Y); and (3) when considered together, tax incentives (X1) and financial distress (X2) collectively influence accounting conservatism (Y).

THE INFLUENCE OF PROFESSIONAL ETHICS, EMOTIONAL INTELLIGENCE AND PROFESSIONALISM ON THE DECISION MAKING OF GIVING AUDITOR OPINION: (Case Study at KAP Registered in the Ministry of Finance and Located in Tangerang City) Maryati; Jelanti, Desi
JOURNAL OF HUMANITIES, SOCIAL SCIENCES AND BUSINESS Vol. 2 No. 4 (2023): AUGUST
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/jhssb.v2i4.763

In the current business landscape, the credibility of financial reporting relies heavily on the integrity of auditors and their decision-making processes. This study aims to examine and analyze about the effect of professional ethics, emotional intelligence and professionalism on the decision making of giving auditor opinion. The type of research used in this study is multiple linear regression analysis. The research was conducted using primary data obtained through distributing questionnaires to independent auditors who work at Public Accounting Firms registered with the Ministry of Finance and having an address in Tangerang City. The sampling method in this study used convenience sampling with the sample result obtained in this study as many as 4 Public Accounting Firms. Data analyze using descriptive statistics, classical assumption test and hypothesis testing. Based on the testing result was found professional ethics, emotional intelligence and professionalism simultaneously influence the decision making of giving auditor opinion. Calculation of R2 yields 75,4%, it means there are 24,6% who explain by other variables outside this study. Based on the partial test result, it was found independent variable (professional ethics, emotional intelligence and professionalism) had an effect on the dependent variable, the decision making of giving auditor opinion.

PENYULUHAN KREATIFITAS KERAJINAN TANGAN DARI SAMPAH RUMAH TANGGA PADA MASYARAKAT DI YAYASAN RPK (RUMAH PENYULUHAN KREATIF) Jelanti, Desi; Fitriyah, Fitriyah; Sari, Intan Rahma; Karlina, Lilis
Abdi Laksana : Jurnal Pengabdian Kepada Masyarakat Vol 2 No 2 (2021): Abdi Laksana : Jurnal Pengabdian Kepada Masyarakat
Publisher : LPPM Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/al-jpkm.v2i2.10487

Permasalahan lingkungan yang sering terjadi ini telah menjadi permasalahan yang mengancam, tidak hanya kelangsungan hidup dari makhluk hidup yang ada pada satu wilayah, tetapi juga mengancam kelangsungan hidup seluruh makhluk hidup yang ada di bumi ini. Oleh karena itu, dibutuhkan peran aktif dari seluruh elemen masyarakat untuk menyelesaikan permasalahan lingkungan yang ada. Sampah merupakan permasalahan lingkungan yang sangat komplek karena akan berdampak pada permasalahan ekonomi, politik dan sosial budaya. Dan dalam Pengelolaannya kini menjadi masalah yang kian mendesak hampir di seluruh wilayah di Indonesia, sebab apabila tidak dilakukan penanganan yang baik akan mengakibatkan terjadinya perubahan keseimbangan lingkungan yang merugikan dan tidak diharapkan sehingga dapat mencemari lingkungan baik terhadap tanah, air, dan udara. karena itu, untuk mengatasi masalah pencemaran tersebut diperlukan penanganan dan pengendalian terhadap sampah. Dalam upaya penanganannya pemerintah membutuhkan kesadaran dan peran serta masyarakat dalam pelaksanaan pengelolaan sampah, karena pelestarian lingkungan adalah kewajiban kita semua. Salah satu penangannanya adalah penerapan program 3R (Reduce, Reuse dan Recycle). Contohnya kertas bekas dan bungkus kopi yang sudah tak terpakai bisa kita olah dengan cara mendaur ulang / recycle menjadi sesuatu barang yang mempunyai manfaat. Dengan melihat peluang tersebut, kami mengembangkan barang bekas seperti Sampah rumah tangga , khususnya bungkus kopi, bungkus mie instan dan lain-lain menjadi Sebuah kerajian yang memiliki nilai ekonomis. Didaerah Cilandak Lebak Bulus terdapat lapak pemulung yang terdapat anak -anak berusia 7 sampai 12 tahun dan masyarakat sekitar cilandak, sekitar kurang lebih 70 peserta menikuti kegiatan PKM dengan semangat dan antusias mengikuti materi yang diberikan untuk membantu menemukan solusi dalam menerapkan kegiatan serta mengembangkan daya kreativitas anak dan masyarakat sekitar, upaya mengurangi banyaknya sampah disekeliling kita, serta mengembangkan sumberdaya manusia yang sehat, unggul dan berkelanjutan.

IMPLEMENTASI DIGITAL MARKETING DALAM ERA SOCIETY 5.0 Jelanti, Desi; Nursita, Meta; Napisah, Napisah; Khuliqi, Khusnul; Pratomo, Nugroho Widhi
Abdi Laksana : Jurnal Pengabdian Kepada Masyarakat Vol 2 No 3 (2021): Abdi Laksana : Jurnal Pengabdian Kepada Masyarakat
Publisher : LPPM Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/al-jpkm.v2i3.13517

Digital marketing becomes a new prima donna in the business world is not without reason, digital marketing has some value more when compared to other promotional strategies. With the use of digital marketing manufacturers can market their products faster, easier, cheaper and also with a much wider reach because the virtual world seems to know no borders and time. Indonesia is "a sleeping Asian digital technology giant". The population of Indonesia which reaches 250 million people is a large market. Indonesian smartphone users are also growing rapidly. Emarketer digital marketing research institute estimates that in 2018 the number of active smartphone users in Indonesia is more than 100 million people. With such a large number, Indonesia will become the country with the fourth largest active smartphone users in the world after China, India, and America. UNPAM opened itself to conduct various cooperation with various parties in the framework of the development of science, institutions, technology and art in the framework of the implementation of Tri Dharma Higher Education, namely Education, Research and Devotion. UNPAM already has a network with various other institutions, namely the central government, provincial government, district government, business world, private sector and with the community. Boarding schools independent santri building institutions are one of the boarding schools that are quite unique, because usually boarding schools only focus on religious education only, but boarding schools independent santri institutions not only focus on religious education, but also education about entrepreneurship as a provision of santriwan and santriwati to make a living in the world. Therefore, almost all managers and santriwan and santriwati in the peantren hut are entrepreneurs. The implementation of community service in the boarding school is expected to be able to help entrepreneurs to increase their sales through digital marketing strategies.

EDUKASI PENGETAHUAN PERPAJAKAN BAGI UMKM PADA PONDOK PESANTREN LEMBAGA BINA SANTRI MANDIRI Nursita, Meta; Khuluqi, Khusnul; Sanulika, Aris; Napisah, Napisah; Jelanti, Desi
Abdi Laksana : Jurnal Pengabdian Kepada Masyarakat Vol 3 No 1 (2022): Abdi Laksana : Jurnal Pengabdian Kepada Masyarakat
Publisher : LPPM Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/al-jpkm.v3i1.17079

Pesatnya UMKM di Indonesia memiliki peran penting dalam meningkatkan pendapatan masyarakat, penyerapan tenaga kerja serta meningkatkan perekonomian di Indonesia. Hal ini tidak menutup kemungkinan walaupun Indonesia masih menjadi bagian dari Pandeic Covid-19. Namun, dilihat dari sektor perpajakan, UMKM belum mencerminkan kontribusi yang besar bagi perekonomian Indonesia. Padahal pajak merupakan kontribusi kepada negara yang harus dilakukan baik oleh individu atau perorangan dan bagi yang memiliki usaha atau bisnis. Hal ini disebabkan rendahnya pemahaman tentang konsep dasar perpajakan, hak dan kewajiban perpajakan bagi UMKM, serta penggunaan aplikasi terkait kewajiban perpajakan UMKM. Dalam upaya meningkatkan jumlah wajib pajak UMKM agar dapat memberikan kontribusi di bidang perpajakan adalah dengan memberikan penyuluhan, sosialisasi dan edukasi yang meliputi konsep dasar perpajakan mengenai identitas kepemilikan wajib pajak yaitu Nomor Pokok Wajib Pajak (NPWP), penerapan proses sampai pada implementasi mengenai pendaftaran NPWP bagi para pelaku UMKM.

Sosialisasi Penerapan Digital Marketing Pada Strategi Pemasaran Untuk Meningkatkan Penjualan Pada UMKM Di Desa Cikasungka, Kecamatan Solear, Tigarakasa Fitriyah, Fitriyah; Jelanti, Desi; Rismawati, Rizka
Abdi Laksana : Jurnal Pengabdian Kepada Masyarakat Vol 3 No 3 (2022): Abdi Laksana : Jurnal Pengabdian Kepada Masyarakat
Publisher : LPPM Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/al-jpkm.v3i3.24839

Pandemi Covid-19 sudah berlangsung selama 1 tahun dan sudah pasti banyak aspek kehidupan masyarakat yang sangat berdampak terutama bagi perkembangan bisnis. Wirausahawan yang bergerak dalam bidang UMKM merupakan salah satu yang sangat terdampak oleh pandemi ini. Bukan lagi berfikir untuk ekspansi usaha mereka, namun untuk mempertahankan usaha tersebut pun terasa sulit. Tidak sedikit pelaku UMKM yang akhirnya gulung tikar karena sudah tidak sanggup lagi menjalankan usahanya akibat merugi dalam waktu yang cukup panjang selama masa pandemi ini. Salah satu upaya yang dapat dilakukan guna mencegah bergugurannya usaha UMKM adalah dengan memberikan edukasi dan sosialisasi mengenai strategi untuk dapat meningkatkan omzet atau penjualan. Salah satu strategi yang dapat digunakan adalah melalui digital marketing yang dapat dilakukan secara mudah, murah, efektif dan juga efisien. Digital marketing sendiri merupakan suatu strategi untuk mempromosikan produk melalui laman media sosial, website, blog dan lain sebagainya yang menggunakan jaringan internet. Tim PKM memilih strategi ini karena dirasa strategi ini sangat cocok digunakan dimasa di mana masyarakat harus stay at home dan banyak menggunakan gadget untuk mengakses informasi. Dengan memanfaatkan peluang yang ada, maka digital marketing dirasa akan sangat membantu para wirausahawan untuk mempertahankan usaha dan meningkatkan penjualan mereka.Kata Kunci: Wirausahawan UMKM, Strategi Penjualan, Efisien Dan Efektif

SOSIALISASI TERHADAP INVESTASI BODONG Jelanti, Desi; Fitriyah, Fitriyah; Astuti, Reni
Abdi Laksana : Jurnal Pengabdian Kepada Masyarakat Vol 4 No 1 (2023): Abdi Laksana : Jurnal Pengabdian Kepada Masyarakat
Publisher : LPPM Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/al-jpkm.v4i1.28383

Banyak cara untuk melipat gandakan tabungan kita, salah satunya dengan cara berinvestasi. Untuk berinvestasi tentunya juga banyak cara dan macamnya. Kebanyakan dari kita akan memburu investasi yang menjanjikan banyak keuntungan dengan resiko yang minimal. Hal ini sangatlah wajar dan manusiawi, tapi itulah yang biasanya dimanfaatkan oleh banyak pihak dan alih-alih berakhir dengan kerugian karena investasi yang ditawarkan adalah fiktif.istilah yang sering kita dengar dengan investasi merugikan ini adalah investasi bodong. Di Indonesia, masih banyak oknum yang gencar memasarkan produk investasi bodong. Biasanya mereka menyasar orang-orang yang memiliki informasi minim terkait investasi. Jadi, orang-orang tersebut berpotensi untuk mudah tergiur dengan keuntungan besar yang mereka tawarkan. Hal tersebut tentu sangatlah merugikan. Kasus investasi bodong membuat orang akan lebih berhati â€“ hati dalam melakukan investasi dimanapun. Maka dari itu perlu dilakukan edukasi dan sosialisasi tentang investasi supaya masyarakat mengetahui manfaat dalam melakukan investasi untuk masa depan dan juga mengetahui mana investasi ilegal dan investasi legal. Dari banyaknya kasus tersebut maka, kami selaku panitia dengan ini tim PKM dosen program studi Akuntansi S-1 Universitas Pamulang fakultas Ekonomi dan Bisnis telah sepakat mengangkat dengan judul â€œSosialisasai Terhadap Investasi Bodong Pada Siswa/i SMK Techno Media Jl. Kodiklat TNI Ampera No.1, Buaran,Kec. Serpong. Kota Tangerang Selatanâ€. Melalui tema ini diharapkan dapat memberikan pemahaman, wawasan dan pengetahuan mengenai berpikir ktitis dan logis dalam berinvestasi dan harapnnya mempu meminimalisir terjadinya kerugian yang ditimbulkan masyarakat karena invetasi bodong.Kata Kunci : Sosialisasi, Investasi, Legal, Ilegal

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