Claim Missing Document
Check
Articles

Found 16 Documents
Search

KINERJA : SAHAM SYARIAH VS SAHAM KONVENSIONAL Maulita, Dian
JURNAL RISET AKUNTANSI TIRTAYASA Vol 6, No 1 (2021): APRIL
Publisher : Pascasarjana Universitas Sultan Ageng Tirtayas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.48181/jratirtayasa.v6i1.10286

Abstract

This research aims to analyze the difference in the performance of sharia stocks with conventional stocks, analyzed from independent variables namely return (return), risk, and coefficient of variation between sharia stocks and conventional stocks. This research uses a quantitative approach with independent t-test samples. The population of this study is a company listed on the Indonesia Stock Exchange in the period 2016-2018. Sharia stocks refer to companies that entered the Jakarta Islamic Index (JII) in the period 2016-2018. conventional shares refer to companies that entered IDX30 in the period 2016-2018. Sample selection using purposive sampling. There are 6 issuers of sharia shares, while conventional stocks as many as 6 issuers. data analyzed with SPSS version 25. Based on the results of inference analysis usingindependent sample t-testshows that: 1) There is no difference in annual return rate between sharia and conventional stocks, 2) There is no annual risk difference between sharia and conventional stocks, 3) There is a difference in the coefficient of variation between sharia and conventional stocks.
PENGARUH DUKUNGAN REKAN KERJA DAN ETIKA PROFESIONAL TERHADAP KINERJA AUDITOR PADA KANTOR AKUNTAN PUBLIK (KAP) DI JAKARTA Dian Maulita
JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi Vol. 1 No. 2 (2015)
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (505.781 KB) | DOI: 10.30656/jak.v1i2.184

Abstract

This research is aimed at measuring the causal influence of a variable on performance. The data used is primary data, data collection techniques by distributing questionnaires. The sampling technique used is simple random sampling. The population in this study is the auditors who work in public accounting firms in Jakarta and sample amounted to 83 people. The experiment was conducted on 8 Kantr Public Accountants in Jakarta. Data from the results of questionnaires processed using SPSS thus obtained in the form of multiple regression equation.From the results of the t test calculation, obtained t> t table ie 10 619> 1,671 while sig.t <α 5% ie 0.000 <0.05, it can be concluded peer support variables significantly influence the performance of auditors. From the results of the t test calculation, obtained t> t table ie 8483> 1671 while sig.t <α 5% ie 0.000 <0.05, it can be concluded professional ethics variables significantly influence the performance of auditors. From the results of test calculations f, obtained Fhitung> Ftabel ie 425 890> 3:11 while sig.f <α 5% ie 0.000 <0.05, it can be concluded that there is significant influence between peer support and professional ethics on the performance of auditors. Multiple correlation Motede stated that the correlation between peer support and professional ethics on the performance of the auditor is a strong and positive relationship, which if peer support and professional ethics increases then be followed by an increase in auditor performance.  Keywords: Support co-workers, professional ethics, performance.
PENGARUH DEBT TO EQUITY RATIO (DER), DEBT TO ASSET RATIO (DAR), DAN LONG TERM DEBT TO EQUITY RATIO (LDER) TERHADAP PROFITABILITAS Dian Maulita; Inta Tania
JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi Vol. 5 No. 2 (2018): Jurnal Akuntasi
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (337.445 KB) | DOI: 10.30656/jak.v5i2.669

Abstract

enelitian ini bertujuan untuk mengetahui pengaruh Debt to Equity Ratio (DER), Debt toAsset Ratio (DAR), dan Long term Debt to Equity Ratio (LDER) terhadap Profitabilitas padaperusahaan manufaktur Sub Sektor Makanan dan Minuman yang Terdaftar di BEI padaperiode 2011-2016. Metode Penelitian yang digunakan adalah metode kuantitatif assosiatif.Penelitian ini menggunakan teknik analisis regresi linear berganda dengan bantuan SPSS VS20.00. Populasi dalam penelitian ini adalah perusahaan manufaktur sub sektor makanan danminuman yang terdaftar di BEI Periode 2011-2016. Teknik pengambilan sampel padapenelitian ini menggunakan purposive sampling. Berdasarkan hasil penelitian dapatdisimpulkan bahwa (1) DER tidak berpengaruh signifikan terhadap Profitabilitas. (2) DARtidak berpengaruh signifikan terhadap Profitabilitas. (3) LDER berpengaruh signifikanterhadap Profitabilitas. (4) DER, DAR, dan LDER secara simultan berpengaruh signifikanterhadap Profitabilitas. 
Pengaruh Dividend Per Share, Return On Equity Dan Net Profit Margin Terhadap Harga Saham Perusahaan (Studi Empiris Pada Perusahaan Sub Sektor Otomotif Dan Komponen Yang Terdaftar Di Bursa Efek Indonesia Tahun 2013-2018) Dian Maulita; Deni Sunaryo
Sains Manajemen : Jurnal Manajemen UNSERA Vol. 5 No. 1 (2019): Sains Manajemen: Jurnal Manajemen Unsera
Publisher : Prodi Manajemen Fakultas Ekonomi dan Bisnis Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (598.231 KB) | DOI: 10.30656/sm.v5i1.1519

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh dividend per share, return on equity dan net profit margin terhadap harga saham perusahaan sub sektor otomotif dan komponen yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2013-2018.Sampel yang digunakan dalam penelitian ini adalah perusahaan sub sektor otomotif yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2013-2018. Teknik pengambilan sampel yang digunakan adalah metode purposive sampling dan diperoleh 6 perusahaan. Data yang dikumpulkan merupakan data sekunder dengan metode dokumentasi melalui www.idx.com berupa annual report perusahaan. Alat analisis yang digunakan untuk pengujian hipotesis adalah SPPS 23.Hasil dari penelitian ini adalah (1) Dividend per share berpengaruh signifikan terhadap harga saham perusahaan. (2) Return on equity tidak berpengaruh signifikan terhadap harga saham perusahaan. (3) Net Profit Margin berpengaruh signifikan terhadap harga saham perusahaan.Kata kunci: Harga saham perusahaan, Dividend per share, Return on equity dan Net profit margin. 
Peningkatan Penjualan Melalui Pengemasan, Labelling dan Branding Produk di Desa Sukaratu Kecamatan Cikeusal Kabupaten Serang Dien Sefty Framita; Dian Maulita
BERDAYA: Jurnal Pendidikan dan Pengabdian Kepada Masyarakat Vol 2 No 3 (2020)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/berdaya.v2i3.254

Abstract

Packaging, labels, and brands are one of the main attractions for products to increase sales. Community Service Activities are carried out in Cikeusal Subdistrict, Serang Regency, with the target of being business actors producing chips in Sukaratu Village, Cikesal District, Serang Regency. Community Service Activities are carried out with the aim of providing an understanding of the emping-producing citizens regarding the importance of packaging, labeling and branding on a product that can increase sales levels and will automatically increase their economic income. The socialization was adjusted to the problems and needs faced by emping entrepreneurs in Cikeusal District. The method of implementing the activity consists of three stages. The first stage of preparation includes pre-survey, team formation and coordination of teams and participants as well as preparation of training tools and materials. The second stage is the program implementation stage in the form of socialization. Socialization is carried out through outreach (presentation of material) and discussion. The third stage is the evaluation and reporting stage. Evaluation is carried out by comparing the conditions of the participants before and after the program implementation with the interview and observation methods. After that, a report was prepared. The material presented in the socialization was regarding the form of a legal entity and its important function of having a business license and business licensing mechanism. All stages of this activity have reached 100% implementation and have resulted in outcomes including understanding of community service participants about the importance of packaging, labeling and branding on a product.
PENGARUH RETURN ON INVESTMENT (ROI) DAN EARNING PER SHARE (EPS) TERHADAP RETURN SAHAM SYARIAH (Studi Kasus Pada Perusahaan Manufaktur Sub Sektor Makanan dan Minuman Yang Terdaftar Pada Indeks Saham Syariah Indonesia Periode 2012-2016) Dian Maulita; Muhammad Arifin
Jurnal Manajemen Vol. 8 No. 1 (2018): Jurnal Manajemen
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (945.987 KB) | DOI: 10.30656/jm.v8i1.659

Abstract

This study was conducted to analyze the influence of Return On Investment (ROI) and Earning Per Share (EPS) on Return of Sharia Stocks in Cases in Manufacturing Companies of Food and Beverage Sub Sector Listed on Indonesia Sharia Stock Index Period 2012-2016. The research method used is an associative quantitative method. This research uses multiple linear regression analysis technique with SPSS VS 20.00. The Sampling technique used is Purposive Sampling and the number of samples used as many as 9 companies. The results of this study indicate that the partial or simultaneous ROI and EPS have no significant effect on stock return sharia.Key word : Stock Return, Return On Investment and Earning Per Share
PENGARUH EFISIENSI MODAL KERJA, LIKUIDITAS DAN LEVERAGE TERHADAP PROFITABILITAS PADA PERUSAHAAN BUMN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2012-2016 Dian Maulita; Ulfah Nurfauziah
Jurnal Manajemen Vol. 7 No. 2 (2017): Jurnal Manajemen
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (260.012 KB) | DOI: 10.30656/jm.v7i2.891

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh Efisiensi Modal Kerja, Likuiditas dan Leverage terhadap Profitabilitas pada perusahaan BUMN yang terdaftar di BEI pada periode 2012-2016. Metode Penelitian yang digunakan adalah metode kuantitatif assosiatif. Penelitian ini menggunakan teknik analisis regresi linear berganda dengan bantuan SPSS VS 21.00. Populasi dalam penelitian ini adalah perusahaan BUMN yang terdaftar di BEI Periode 2012-2016. Teknik pengambilan sampel pada penelitian ini menggunakan purposive sampling. Berdasarkan hasil penelitian dapat disimpulkan bahwa secara simultan terdapat pengaruh yang signifikan dari working capital turn over, current ratio dan debt to asset ratio terhadap return on asset. Sedangkan secara parsial hanya debt to asset ratio yang berpengaruh signifikan terhadap return on asset.
Pengaruh Profitabilitas dan Resiko Keuangan Terhadap Harga Saham (Studi Kausal Pada PT Xl Axiata Tbk) Dian Maulita; Syamsudin
Jurnal Manajemen Vol. 10 No. 2 (2020): Jurnal Manajemen
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30656/jm.v10i2.2665

Abstract

ABSTRAK XL Axiata Tbk merupakan perusahaan telekomunikasi swasta pertama dan sudah terdaftar di BEI. Seiring dengan berjalannya waktu banyak bermunculan perusahaan telekomunikasi swasta di Indonesia. Hal ini menyebabkan persaingan dalam meperoleh investasi semakin ketat yang berdampak pada kondisi harga saham. Penelitian ini dimaksudkan untuk menguji bagaimana pengaruh Profitabilitas dan Resiko Keuangan Terhadap Harga Saham Studi Kasus Pada PT. XL Axiata Tbk. Penelitian ini menggunakan riset kuantitatif, yaitu menggunakan sampel yang mencerminkan populasi dalam menguji hipotesis. Data yang digunakan dalam penelitian ini adalah data sekunder yang dipublikasikan oleh Bursa Efek Indonesia berupa Annual Report. Teknik pengumpulan data yang digunakan adalah studi pustaka dimana peneliti menghimpun informasi relevan yang berkaitan dengan topik atau masalah yang akan atau sedang diteliti. Populasi dalam penelitian ini adalah PT. XL Axiata Tbk. Sampel dalam penelitian ini adalah Laporan Keuangan PT. XL Axiata Tbk periode 2007-2017. Hasil dari penelitian ini adalah (1) Profitabilitas berpengaruh signifikan terhadap harga saham. (2) Resiko Keuangan tidak berpengaruh signifikan terhadap harga saham (3) Profitabilitas dan Resiko Keuangan secara simultan berpengaruh signifikan terhadap harga saham. Berdasarkan hasil penelitian tersebut diharapkan dapat menjadi referensi bagi manajemen perusahaan dalam pengambilan keputusan dan menjadi referensi penelitian selanjutnya. Kata Kunci : Profitabilitas, Resiko Keuangan, Harga Saham ABSTRACT PT. XL Axiata Tbk is the first private telecommunications company and is listed on the IDX. Over time, many private telecommunications companies have emerged in Indonesia. This has resulted in tighter competition for investment which has an impact on stock price conditions.This research is intended to examine how the influence of Profitability and Financial Risk on Stock Prices Case Studies at PT. XL Axiata Tbk. This study uses quantitative research, namely using a sample that reflects the population in testing the hypothesis. The data used in this research is secondary data published by the Indonesia Stock Exchange in the form of an Annual Report. The data collection technique used is literature study where the researcher collects relevant information relating to the topic or problem that will be or is being researched. The population in this study were PT. XL Axiata Tbk. The sample in this study is the financial statements of PT. XL Axiata Tbk for the period 2007-2017.The results of this study are (1) Profitability has a significant effect on stock prices. (2) Financial risk has no significant effect on stock prices (3) Profitability and financial risk simultaneously have a significant effect on stock prices.Based on the results of this study, it is hoped that it can become a reference for company management in making decisions and become a reference for further research. Keywords: Profitability, Financial Risk, Stock Price
INCREASED PUBLIC AWARENESS ABOUT HEALTH PROTOCOLS DURING THE PANDEMIC: PENINGKATAN KESADARAN MASYARAKAT TENTANG PROTOKOL KESEHATAN DI MASA PANDEMI Nafiudin Nafiudin; Dian Maulita
Indonesian Journal of Engagement, Community Services, Empowerment and Development Vol. 2 No. 1 (2022): Indonesian Journal of Engagement, Community Services, Empowerment and Developme
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/ijecsed.v2i1.32

Abstract

The purpose of this service activity is to increase public awareness about the importance of complying with health protocols during the pandemic which has entered the new normal era. In general, people still do not understand the dangers of Covid-19 and how to prevent it in this new normal era. This is due to the lack of knowledge possessed by the community and the lack of dissemination of education regarding health protocols so people tend to ignore these regulations. With the holding of socialization and education programs related to Covid-19 which include an introduction, distribution, handling, and prevention, it is hoped that this will increase public awareness of the importance of complying with health protocols that can indirectly prevent the spread of Covid-19 in the new normal era. This community service activity is a form of concern for the surrounding community so that public awareness of compliance with health protocols increases. Therefore, there is a need for new habit education, especially in maintaining health by the protocols applicable in Indonesia. The education provided is in the form of digital education about the adaptation of Covid-19 in the new normal era which is delivered through social media in the form of videos or posters, how to make cloth masks, how to make disinfectants, and spray hand sanitizers. The target of this service activity program is to increase public awareness of the importance of health and prevent the spread of Covid-19 in the new normal by complying with health protocols
DAMPAK KINERJA KEUANGAN DAN TOTAL ASET TERHADAP KEPUTUSAN PEMBERIAN KREDIT BANK Dien Sefty Framita; Neneng Suprihatin; Dian Maulita
Jurnal Neraca Peradaban Vol. 2 No. 1 (2022): Jurnal Neraca Peradaban
Publisher : Prodi Akuntansi STIE Hidayatullah Depok

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55182/jnp.v2i1.92

Abstract

Penelitian ini merupakan studi empiris yang bertujuan untuk menguji pengaruh kinerjakeuangan dalam hal ini diukur dengan menggunakan rasio net interest margin dan total asetyang berasal dari pihak eksternal yaitu dana pihak ketiga dan pihak internal yaitu modal banksendiri terhadap keputusan memberikan kredit bank di PT. Bank Mandiri Persero Tbk Periode2012-2020. Desain dalam penelitian ini adalah kausalitas. Jumlah sampel dalam penelitian inimenggunakan time series untuk laporan keuangan triwulanan PT Bank Mandiri Persero Tbkselama 9 tahun dari tahun 2012 sampai dengan 2020 dan diperoleh 36 data. Teknik analisisyang digunakan dalam penelitian ini adalah regresi linier berganda, Hasil analisismenunjukkan bahwa secara parsial kinerja keuangan tidak berpengaruh terhadap keputusanpemberian kredit bank, sedangkan total aset berpengaruh terhadap keputusan pemberiankredit. Secara paralel, kinerja keuangan dan total aset berpengaruh terhadap keputusanpemberian pinjaman bank.