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All Journal Jurnal Akuntansi dan Pajak ISOQUANT : Jurnal Ekonomi, Manajemen dan Akuntansi International Journal of Economics, Business and Accounting Research (IJEBAR) ASSET: Jurnal Manajemen dan Bisnis Budimas : Jurnal Pengabdian Masyarakat Journal of Islamic Banking Al-Buhuts (e-journal) SENTRI: Jurnal Riset Ilmiah The Academy Of Management and Business (TAMB) Jurnal Ekonomi Syariah
Ika Farida Ulfah
Universitas Muhammadiyah Ponorogo
Religion Aerospace Engineering Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Journal : Jurnal Akuntansi dan Pajak

 1 
Penerapan Pernyataan Standar Akuntansi Keuangan (PSAK) 45 Dan Kompetensi Sumber Daya Manusia Terhadap Kualitas Laporan Keuangan Ika Farida Ulfah; Ardyan Firdausi Mustoffa; Wijianto Wijianto
Jurnal Akuntansi dan Pajak Vol 21, No 2 (2021): JAP VOL. 21 No. 02, Agustus 2020 - Januari 2021
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v21i02.1808

Abstract

Abstrak: Muhammadiyah Business Charity in the field of Education is a Charity Business which is engaged in Primary, Secondary and Advanced Education. Judging from the objective of a Muhammadiyah Business Charity in the Education Sector, it doesnnot seeknprofit or profit in carryingmoutnitsnfunctions, thenfoundation obtains fundsnfrom waqf, grants, donations and donations...from the community. Based ..on this, Muhammadiyah's Charity Business in Education has an obligation to be accountable andnreport the..funds used to related parties. The financial accountabilitymof an institutionnthat is not’ looking for profitnor profit must benprepared according to the..rules in accordancenwith the Financial Accounting Standards (SAK) and reinforced by the rules contained in the Statement of Financial..AccountingnStandards (PSAK) 45 which regulates the FinancialnReporting of Non-Profit Organizationsi. So it is necessary to apply PSAK 45 and Human Resources (HR) according to their competencies to be able to produce quality financial reports. The research methodnused is descriptivenanalytical method. The unitnof analysis for thisnresearch is the treasurer of TK / BA Muhammadiyah in Ponorogo Regency. The datanused are primaryndata. The sampling technique used saturated sampling. Thenstatistical analysist.used is multiple nregressiontanalysis. The results of this studynare: first, the implementation of PSAK 45 has a positive effectnon the qualitynof Aisyiyah's Kindergarten / BA Financial Report. Second, HR competencies have a positive effect on the quality of financial reports of TK / BA Aisyiyah and third, the implementation of PSAK 45 and HR competencies simultaneously have a positiveneffect on the qualitynof financialnreports.
MODEL CAPITAL ASSET PRICING (CAPM) DAN ARBITRAGE PRICING THEORY (APT) DALAM INVESTASI SAHAM Ardyan Firdausi Mustoffa; Ika Farida Ulfah; Wijianto Wijianto
Jurnal Akuntansi dan Pajak Vol 24, No 2 (2024): JAP : Vol. 24, No. 2, Agustus 2023 - Januari 2024
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v24i2.11891

Abstract

The Capital Assets Pricing Model (CAPM) and Arbitrage Pricing Theory (APT) are alternatives used by investors to predict stock investment returns. However, until now it is still a matter of debate about the level of accuracy of the two. This research aims to analyze the comparison of CAPM and APT accuracy levels for predicting sharia stock returns during the Covid-19 pandemic. Secondary data in this research was obtained from the websites www.idx.co.id, www.bi.go.id. Based on CAPM, the level of return and risk have a positive and linear relationship. The risk measure which is an indicator that influences shares in the CAPM is shown by the variable β (beta). The greater the β of a stock, the greater the risk contained in it. The population in this study is stock price data for pharmaceutical sector companies listed on the IDX and consistently listed in the Jakarta Islamic Index (JII) for the 2020-2022 period. Based on research results, the CAPM is more accurate and more precise than APT. The level of accuracy of the CAPM and APT models does not indicate a significant dissimilarity in results in predicting sharia stock returns on the JII seen from the CAPM MAD value which is smaller than the APT MAD value
Co-Authors Alfi Agustin Puspita Dewi Alvi Nur Aini Ardiana, Titin Eka Ardyan Firdausi Mustoffa Arif Hartono Dwiati Marsiwi Ema Lukyta Rahayu Feby Jatra Yoga Saputra Hielda Faristria Rosa Khusnatul Khusnatul Khusnatul Zulfa Wafirotin Mellyana Noviesta Niken Nastiti Nurul Hidayah Nurul Utami Riska Nurlaila Rizki Novia Pertiwi Sulis Megawati Wijianto Wijianto Wijianto Wijianto Wijianto