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All Journal Measurement : Jurnal Akuntansi Jurnal Analisa Akuntansi dan Perpajakan INSPIRASI (JURNAL ILMU-ILMU SOSIAL) Akuntansi Bisnis & Manajemen (ABM) Bulletin of Management and Business
Mohamad Soedarman
STIE Malangkucecwara Malang
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

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Journal : Measurement : Jurnal Akuntansi

 1 
Pengaruh Compound Annual Growth Rate, Drawdown, Expense Ratio, Dan Total Asset Under Management Terhadap Pengambilan Keputusan Berinvestasi Pada Dana Reksa Mohamad Soedarman; Putrin Mar’ah Afifah; Abdul Kadir Usri
MEASUREMENT : Jurnal Program Studi Akuntansi Vol 16, No 1 (2022): MEASUREMENT : JURNAL AKUNTANSI JUNI 2022
Publisher : Universitas Riau Kepulauan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33373/mja.v16i1.4064

Abstract

This study aims to determine the effect of compound annual growth rate, drawdown, expense ratio, and total asset under management on student investment decisions in mutual fund products. The type of research used in this study is non-case quantitative research. The sample in this study found 92 samples obtained from filling out questionnaires via google forms to students who are belonging to the investment group on telegram social media. The sampling method used is a purposive sampling method with the criteria that students are active, interested in investing in mutual funds, and have invested in mutual funds. Based on the regression analysis, the compound annual growth rate and total asset under management have a positive and significant effect on student investment decisions in mutual fund products, while the drawdown and expense ratio variables have no effect on student investment decisions in mutual fund products.
PENGARUH PROFITABILITAS, RISIKO BISNIS, UKURAN PERUSAHAAN, DAN PAJAK TERHADAP STRUKTUR MODAL LAILATUS SA'ADAH; Mohamad Soedarman; Erina Priscilla Natalia
MEASUREMENT : Jurnal Program Studi Akuntansi Vol 16, No 1 (2022): MEASUREMENT : JURNAL AKUNTANSI JUNI 2022
Publisher : Universitas Riau Kepulauan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33373/mja.v16i1.4057

Abstract

The purpose of this study was to analyze the effect of profitability, business risk, firm size and tax on capital structure. The sample from this study used 19 companies from 65 property and real estate companies on the Indonesia Stock Exchange (IDX) for the 2018-2020 period which were taken using the purposive sampling method. Tests in the study used multiple linear regression techniques and for hypothesis testing, used the coefficient of determination (R2) and t-test. The results of this study identify that the variables of profitability, business risk, and firm size do not affect capital structure, while taxes have a significant and positive influence on capital structure.  
PERLAKUAN AKUNTANSI ASET BIOLOGIS MENURUT IAS 41 AGRICULTURE DAN PSAK 69 (STUDI PADA PTPN XII KEBUN TEH WONOSARI) Mohamad Soedarman; Dechivera Sumengkar; Lailatus Sa’adah
MEASUREMENT : Jurnal Program Studi Akuntansi Vol 16, No 2 (2022): MEASUREMENT : JURNAL AKUNTANSI DESEMBER 2022
Publisher : Universitas Riau Kepulauan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33373/mja.v16i2.4620

Abstract

Penelitian ini bertujuan untuk mengetahui bagaimanakah pengelolaan akuntansi aset biologis menurut International Accounting Standart 41 Agriculture dan Pernyataan Standar Akuntansi Keuangan 69. Objek penelitian ini adalah PT Perkebunan Nusantara XII kebun teh Wonosari. Penelitian ini menggunakan pendekatan kualitatif deskriptif. Dalam penelitian ini  teknik pengumpulan data menggunakan data primer dan sekunder. Sumber  pengumpulan data menggunakan metode : dokumentasi, observasi dan wawancara. Teknik Analisis data dalam penelitian ini dimulai dari pengumpulan data (data collection), reduksi data (data reduction), penyajian data (data display), analisa data dan penarikan kesimpulan. Hasil penelitian menemukan bahwa (1) PT Perkebunan Nusantara XII kebun teh Wonosari diketahui telah melakukan perlakuan akuntansi aset biologi baik dalam pengakuan, pengukuran dan penyajian, (2) PT Perkebunan Nusantara XII kebun teh Wonosari telah menerapkan standar IAS 41 dalam deskripsi, pengukuran dan penyajian aset biologis, sedangkan, dalam ruang lingkup dan pengakuan yang dilakukan perusahaan tidak sesuai dengan IAS 41, (3) PT Perkebunan Nusantara XII kebun teh Wonosari telah menerapkan PSAK 69 pada ruang lingkup, deskripsi, pengakuan dan penyajian, sedangkan dalam pengukuran yang perusahaan lakukan tidak sesuai dengan standar PSAK 6
Co-Authors Abdul Kadir Usri, Abdul Kadir Abigail Fenina Dechivera Sumengkar Dyah Aruning Puspita Erina Priscilla Natalia Junike Rejoice Nahas LAILATUS SA'ADAH Lailatus Sa’adah Lailatus Sa’adah Lindananty Lindananty Putrin Mar’ah Afifah