Fifitri Ali
Politeknik Caltex Riau

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Analisis Reaksi Investor Sebelum Pengumuman dan Setelah Pencabutan Suspensi Saham Hamdani Arifulsyah Rangkuti; Fifitri Ali; Abdi Bhayangkara
JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Vol 4, No 2 (2021): JABI (Jurnal Akuntansi Berkelanjutan Indonesia)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/JABI.v4i2.y2021.p156-169

Abstract

AbstractThe purpose of this research is to analyze descriptively qualitatively to test whether the abnormal return, trading Volume activity and Bid-Aks spread have a positive or negative value before the announcement suspension and after unsuspension. After that, testing with a different test (paired sample t-test). This research is an event study, using an estimated period of 5 days before the announcement of the suspension, and 5 days after the withdrawal of the suspension (unsuspension), within the period of observation in the year 2019. The sample in this study was 75 companies that announced the stock suspension. as well as announcing stock unsuspension in 2019. The results of this study show that the average abnormal return, trading Volume activity and Bid-Aks spread show a positive value both before the announcement of the stock suspension and after the stock unsuspension. Meanwhile, for the different test results (paired sample t-test), there is a significant difference before the announcement of stock suspension and after stock unsuspension for the abnormal return variable and the Bid-Aks spread, while the trading Volume activity must be excluded from the study because SPSS did not include it so the exclude variable category.  Abstrak Riset ini bertujuan menganalisis secara deskriptif kualitatif apakah abnormal return, Trading Volume activity dan Bid-Aks spread memiliki nilai positif atau negatif pada saat sebelum pengumunan dan setelah pencabutan suspensi saham. Pengujian berikutnya adalah dengan melakukan uji beda berpasangan (paired sample t-test). Periode penelitian ini adalah 5 hari sebelum pengumuman suspensi saham, dan 5 hari setelah penarikan suspensi saham (unsuspensi), dalam rentang waktu pengamatan dari selama tahun 2019. Sebanyak 75 perusahaan yang mengumumkan suspensi dan unsuspensi saham selama tahun 2019. Hasil penelitian ini menunjukkan bahwa rata-rata Abnormal Return, Trading Volume Activity dan Bid-Aks Spread menunjukkan nilai yang positif baik sebelum pengumuman suspensi saham, maupun setelah unsuspensi saham. Sementara untuk hasil uji bedanya, beda yang cukup nyata sebelum pengumuman suspensi saham dan setelah unsuspensi saham untuk variabel Abnormal Return  dan Bid-Aks Spread, sementara untuk variabel Trading Volume Activity dikeluarkan dari penelitian karena di SPSS termasuk kedalam kategori exclude variable.
STOCK PRICE REACTION ANALYSIS TO THE COVID-19 PANDEMIC (EMPIRICAL STUDY OF INDONESIA STOCK EXCHANGE LISTED COMPANIES IN 2020) Fifitri Ali; Yolanda Marlina
(JRAMB) Jurnal Riset Akuntansi Mercu Buana Vol 7, No 2: November 2021
Publisher : Universitas Mercu Buana Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26486/jramb.v7i2.1844

Abstract

This study aims to determine the reaction of stock prices to the announcement of the first patient of Covid-19 in Indonesia on the Indonesia Stock Exchange (BEI). This research was conducted at all companies listed on the IDX during the study period. All companies studied were divided into nine sectors which were classified according to the industrial classification set by the BEI, namely JASICA (Jakarta Industrial Classification). The event study method is used to test the stock price reaction to these events. Based on the research results, there are significant stock price reactions on the nine Sectoral Indices on the IDX, namely the Agri Sector; Mining; Basic-Ind; Misc-Ind; Consumer; Property; Infrastructure; Finance and Trade, while for the Sectoral Index that suffered the most losses, namely Property from the announcement of the first Covid-19 patient in Indonesia.
ACCOUNTANTS AND AUDITORS' PERCEPTIONS OF TECHNOLOGY AND ATTITUDE OF INTEGRITY IN PREVENTING FRAUD Fifitri Ali; Alex Handro
EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 13, No 2 (2022): EL MUHASABA
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18860/em.v13i2.14325

Abstract

Fraud can be interpreted as fraud which contains the meaning of irregularities and acts against the law, which are carried out intentionally for certain purposes. The role of accountants is often questioned when it comes to financial statement fraud. The audit expectation gap indicates that public expectations are not met for the role of accountants in all fraud cases. This study aims to see if there is a common perception between accountants and auditors in determining the most effective technology and integrity attitude in preventing fraud. Data collection was carried out by distributing a questionnaire link to 110 accounting alumni of the Riau Caltex Polytechnic who graduated from 2015 to 2019 and worked as accountants or auditors. Hypothesis testing is done by using independent sample t-test or different test t-test. The results showed that there were differences in perceptions between accountants and auditors in the selection of technology, namely protection against viruses and the installation of CCTV surveillance camera equipment. However, overall, the results showed no difference. Accountants and auditors have the same perception regarding the attitude of pure integrity which is chosen to be the most effective attitude of integrity to have in order to prevent fraud.
Pengaruh Opini Audit Sebelumnya Terhadap Opini BPK Pada Kementerian/Lembaga Tahun 2015-2017 Meliza Putriyanti Zifi; Fifitri Ali
Jurnal Akuntansi Keuangan dan Bisnis Vol 12 No 2 (2019): Jurnal Akuntansi Keuangan dan Bisnis
Publisher : Politeknik Caltex Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (282.753 KB) | DOI: 10.35143/jakb.v12i2.3365

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh opini audit sebelumnya pada Kementerian/Lembaga tahun 2015-2017. Data yang digunakan adalah Laporan Hasil Pemeriksaan (LHP) dari Badan Pemeriksa Keuangan Republik Indonesia (BPK RI). Metode penelitian yang digunakan untuk menganalisis data dan menguji hipotesis adalah regresi logistik biner (binary logistic regression). Penelitian ini dilakukan pada 82 Kementerian/Lembaga di Indonesia dengan kriteria pemilihan sampel yaitu purposive sampling. Hasil penelitian ini menunjukkan bahwa opini audit sebelumnya berpengaruh positif terhadap opini audit Kementerian/Lembaga tahun 2015-2017. Kata kunci: Opini Audit, Opini Audit Sebelumnya.
Analisis Penerapan SAK ETAP pada Penyajian Laporan Keuangan PT. XYZ Susanto Susanto; Atika Zarefar; Fifitri Ali
Jurnal Akuntansi Keuangan dan Bisnis Vol 13 No 1 (2020): Jurnal Akuntansi Keuangan dan Bisnis
Publisher : Politeknik Caltex Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (406.278 KB) | DOI: 10.35143/jakb.v13i1.3601

Abstract

TPenelitian ini bertujuan untuk membantu PT. XYZ dalam penyusunan laporan keuangan yang sesuai dengan Standar Keuangan Indonesia. Data yang digunakan dalam penelitian diambil dari data keuangan PT. XYZ periode 2018. Dalam penelitian ini, penulis menggunakan metode deskriptif komparatif. Metode pengerjaan laporan keuangan pada PT. XYZ dimulai dengan menyusun 5 laporan keuangan sesuai dengan siklus akuntansi, melakukan perbandingan laporan keuangan PT. XYZ dengan laporan keuangan berdasarkan SAK ETAP dengan menggunakan tabel perbandingan, menganalisa penyebab kesesuaian dan ketidaksesuaian, melakukan rekap dari tabel perbandingan dan menganalisa laporan keuangan berdasarkan SAK ETAP, di laporan Analisa ini PT. XYZ dapat mengetahui kesesuaian dan ketidaksesuai laporan yang disajikan perusahaan selama ini dimana hasil dari penelitian ini menunjukan kesesuaian pencatatan neraca sebanyak 7 dan ketidak sesuai sebanyak 7. Sedangkan kesesuaian dilaporan laba rugi sebesar 3 dan ketidaksesuain 5 yang disebabkan kesalahan dalam pengakuan pendapatan dan biaya dan selama ini perusahaan belum menyajikan laporan perubahan ekuitas, laporan arus kas dan catatan atas laporan keuangan, dari hasil penelitian tersebut menunjukan bahwa kesesuaian laporan PT. XYZ terhadap SAK ETAP masih 35%.
Environmental Accounting: Analysis of Research Trend By Using Content Mining Fifitri Ali; Meliza Putriyanti Zifi
Jurnal Akuntansi Keuangan dan Bisnis Vol 14 No 2 (2021): Jurnal AKuntansi Keuangan dan Bisnis
Publisher : Politeknik Caltex Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (217.011 KB) | DOI: 10.35143/jakb.v14i2.5199

Abstract

The current research leads a substance mining procedure to dissect the articles dependent on bibliographic coupling investigations to decide the remarkable examination subjects. These natural bookkeeping research subjects are confirmed with those intermediaries by the Environmental Management Accounting system with the absolute 71 articles from 2017 to 2020 were dissected. Regarding subjects came about seventeen subjects. The outcome discovered three EMA's point did exclude from CATAR, for example, emission allowances, environmental shareholder value and corporate eco-efficiency. The aftereffects of this study will help researchers investigate their own field strengths, comprehend the creating patterns in environmental accounting research, demonstrate researchers who have had impact in environmental accounting research, and decide future research subjects.
Analysis of the Factors Influencing the Disclosure Quality of Sustainability Reports in Companies in Indonesia Fifitri Ali
Jurnal Mutiara Ilmu Akuntansi Vol 1 No 1 (2023): Januari: Jurnal Mutiara Ilmu Akuntansi
Publisher : Sekolah Tinggi Ilmu Ekonomi Trianandra

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Sustainability reports are useful for disclosing the company's performance on economic, environmental and social aspects, as well as the company's efforts to become a company that is accountable to all company stakeholders in general and also to society in a broad context. The report describes all business activities carried out for reporting responsibility to parties who need information as a form of transparency on activities carried out by the company. This study aims to find out the quality of disclosure of sustainability reports on companies in Indonesia and the effect of company size on the quality of disclosure of sustainability reports. This research uses companies listed on the Indonesia Stock Exchange in 2021. The samples to be taken are 38 companies that meet the predetermined criteria. To measure the level of quality of disclosure of sustainability reports, researchers use the disclosure index method, using a scale of 0 to 3 of the standard disclosures set by the Global Reporting Initiative (GRI). The results of the study show that the level of quality of sustainability report disclosure is at the lowest level of assessment with the Bronze predicate in the disclosure of sustainability reports
Analysis of Goods Production Control Using The EOQ and ROP Method In Malaya Mart Bangkinang Fifitri Ali; Ulvah Maysaroh
Jurnal Riset Akuntansi Vol. 1 No. 2 (2023): Mei : Jurnal Riset Akuntansi
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jura-itb.v1i2.659

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This study aims to compare the application of the EOQ method with the method used by the company in controlling the supply of merchandise inventory at Malaya Mart Bangkinang. This study analyzes the application of using the EOQ and ROP methods in 2020. From the research that has been done, it is known that the company's order frequency and total inventory costs have a large value and the company's policy does not have calculations for securing inventory and reorder points. Compared to using the EOQ and ROP methods, the frequency and total inventory costs have a small value and the EOQ and ROP methods calculate safety stock for merchandise inventory stock and re-inventory for merchandise inventory control.
ANALYSIS OF FACTORS INFLUENCING ACCOUNTING STUDENTS' PERCEPTION OF STUDENT INTEREST IN BECOME PUBLIC ACCOUNTANTS Fifitri Ali; Karina Syafzah
Realible Accounting Journal Vol. 3 No. 1 (2023): Realible Accounting Journal
Publisher : LPPM Universitas Ibnu Sina

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36352/raj.v3i1.530

Abstract

This study aims to determine the effect of social values, family demands, financial rewards, gender and work environment on students' interest in becoming public accountants. The objects of this research are accounting students majoring in D3 Politeknik Caltex Riau (PCR) and accounting students at Universitas Lancang Kuning (UNILAK). The sampling technique in this study used a random sampling technique because this technique is considered more efficient so that it does not make it difficult for researchers to obtain data. The number of samples using the Slovin formula was 186 people. the allocation of the distribution of the number of samples is taken proportionally based on the number of each student majoring in accounting at the two campuses. The data collection method is a survey method by distributing questionnaires. The results of this study indicate that the variables of social values, financial rewards, and work environment have a positive and significant influence on students' interest in becoming public accountants. While the variables of family demands and gender have no effect.