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All Journal Journal of Accountancy FE UBB IJBE (Integrated Journal of Business and Economics) SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS ACCOUNTHIK : Journal of Accounting and Finance Valid Jurnal Ilmiah Jurnal Akuntansi Equity: Jurnal Ekonomi Indonesian Journal of Social Science Research Innovative: Journal Of Social Science Research Indonesian Journal of Accounting and Business
Suhaidar Suhaidar
Universitas Bangka Belitung
Humanities Computer Science & IT Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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PENGARUH RASIO KEUANGAN TERHADAP RETURN SAHAM PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Mutiara, Ayu; Suhaidar, -
Journal of Accountancy FE UBB Vol 1, No 1 (2013): Vol.1, No. 1, Januari 2013
Publisher : Journal of Accountancy FE UBB

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Abstract

Stock return is one of the factors that encourages an investor to invest the fund in capital market, especially stock investment. One of the factors that affected rate of return is the firm fundamental condition for some periods. Investor can do fundamental analysis with financial ratios to predict how much return that will be reached. This research used some financial ratios such as NPM, ROA, DER, CFTA, CR, EPS, and PER. The changes of financial performance will affect  stock price.The purpose of this research is to investigate the influence of financial ratios (NPM, ROA, DER, CFTA, CR, EPS, and PER) on stock return of manufacturing firms that are listed on Indonesia Stock Exchange. In this research, the sample of the firms was drawn using a purposive sampling with specific criteria. The sampling process gave out 35 manufacturing firms as the samples which were listing on Indonesia Stock Exchange in 2004-2008.The method in collecting data was documentation which mainly collected from Indonesia Stock Exchange (IDX) and Indonesian Capital Market Directory (ICMD) 2006-2008. The statistic method which was used to test the research hypothesis was  multiple regression linear method by using EViews 5.0.The result of this study indicates that all independent variables (NPM, ROA, DER, CFTA, CR, EPS, PER) simultaneously have significant effect on dependent variable (stock return). Partially NPM, DER, CFTA, PER, and EPS variables have positive and significant effects on the stock return. Current Ratio (CR) has significant effect, but negative on the stock return. Return on Asset (ROA) doesn’t have the effect on the stock return.  Keywords:  Financial  Ratios,  Stock  Return,  Manufacturing  Firms,  Indonesia  Stock Exchange
Effect of Online Systems Quality, Banking Service Product Quality and Customer Trust on the Success of BRI Syari'ah E-Banking Information System Karmawan Karmawan; Suhaidar Suhaidar
Integrated Journal of Business and Economics (IJBE) Vol 3, No 1 (2019): Integrated Journal of Business and Economics
Publisher : Fakultas Ekonomi, Universitas Bangka Belitung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (518.604 KB) | DOI: 10.33019/ijbe.v3i1.113

Abstract

This study will discuss and to find out and test whether Online Systems Quality, Banking Service Product Quality and Customer Trust are thought to influence the Success of E-Banking Information System in one of the Shariah Banks in Pangkalpinang City. This research is quantitative research, using primary data, the instrument used is a questionnaire given to respondents. The population in this study is the Customer of BRI Bank Syari'ah PangkalPinang Branch, while the sampling technique used is convenience sampling technique. The data of this study will be processed and analyzed by Multiple Linear Regression tests with the aim to find out how far the knowledge and level of understanding of Online Systems Quality, Banking Service Product Quality and Customer Trust are thought to influence the success of E-Banking Information System in BRI Sharia Banks in Pangkalpinang.
Implementation of Internet Financial Reporting to Increasing Accountability in Zakat Management Organizations: Based on PSAK No. 109 Suhaidar Suhaidar; Wenni Anggita; Karmawan Karmawan; Nur Ahmad Ricky Rudianto
Integrated Journal of Business and Economics (IJBE) Vol 5, No 1 (2021): Integrated Journal of Business and Economics
Publisher : Fakultas Ekonomi, Universitas Bangka Belitung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (3354.612 KB) | DOI: 10.33019/ijbe.v5i1.311

Abstract

The report of the Zakat Organization Forum (FOZ) states that one of the factors in the weak ability of OPZ in managing national zakat funds is the lack of transparency of zakat managers regarding the publication of the results of collections and other Islamic philanthropic funds. So, the purpose of this research is to see the extent of implementation of internet financial reportring to incresing accountability in zakat management organizations.  The method used in this study is  descriptive qualitative, with a sample of 11 OPZ who did internet financial reporting in 2017 and 2018. The results of the study revealed that internet financial reporting of OPZ was in the middle category level with a value of 60.13%. This indicates that the level of disclosure of internet financial reporting in Indonesia is still not good because it is still at the intermediate level. This happens because the prevailing regulations are still weak and there has been no action from the government in regulating OPZ financial reporting because OPZ itself is still in the form of non-profit organizations.
Pengaruh Love of Money dan Kecerdasan Sosial terhadap Sikap Mahasiswa Akuntansi di Universitas Bangka Belitung Duwi Agustina; Suhaidar Suhaidar
Valid: Jurnal Ilmiah Vol 17 No 2 (2020)
Publisher : Sekolah Tinggi Ilmu Ekonomi AMM

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Abstract

A good world of education will print students into prospective accountants who have a professional attitude based on moral and ethical standards. The analytical method used for testing the variables in this study uses PLS (Partial Least Square) using Smart PLS software.3. The sample collection technique used is the purposive sampling method. The sample used in this study was the 2017 accounting major students who were still active in lectures and had attended behavioral accounting courses with a total of 104 students. The first hypothesis in this study was accepted but love of money negatively affected the attitudes of students regarding the ethics of the accounting profession, this identified that students had a high love for money, the lower their attitudes about the ethics of the accounting profession, because when individuals are motivated by money then money will be the basis for doing something while the second hypothesis is accepted which means that social intelligence has a positive effect on student attitudes regarding the ethics of the accountant profession. as social creatures who need to understand each other
Pengaruh Rasio Keuangan Terhadap Return Saham Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Ayu Mutiara; Suhaidar Suhaidar
Journal of Accountancy Vol 1 No 1 (2013): Journal of Accountancy
Publisher : Jurusan Akuntansi, Fakultas Ekonomi, Universitas Bangka Belitung

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

Abstract

Stock return is one of the factors that encourages an investor to invest the fund in capital market, especially stock investment. Investor can do fundamental analysis with financial ratios to predict how much return that will be reached. This research used some financial ratios such as NPM, ROA, DER, CFTA, CR, EPS, and PER. The changes of financial performance will affect stock price. The purpose of this research is to investigate the influence of financial ratios (NPM, ROA, DER, CFTA, CR, EPS, and PER) on stock return of manufacturing firms that are listed on Indonesia Stock Exchange. In this research, the sample of the firms was drawn using a purposive sampling with specific criteria. The sampling process gave out 35 manufacturing firms as the samples which were listing on Indonesia Stock Exchange in 2004-2008. The method in collecting data was documentation which mainly collected from Indonesia Stock Exchange (IDX) and Indonesian Capital Market Directory (ICMD) 2006-2008. The statistic method is multiple regression linear by using EViews 5.0. The result of this study indicates that all independent variables (NPM, ROA, DER, CFTA, CR, EPS, PER) simultaneously have significant effect on dependent variable (stock return). Partially NPM, DER, CFTA, PER, and EPS variables have positive and significant effects on the stock return. Current Ratio (CR) has significant effect, but negative on the stock return. Return on Asset (ROA) doesn’t have the effect on the stock return.
How Does Important Sustainability Reporting for Investment Decision Making? Sumiyati Sumiyati; Suhaidar Suhaidar
SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS SIJDEB, Vol. 3 No. 4, December 2019
Publisher : Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/sijdeb.v3i4.283-300

Abstract

This study was conducted to examine the importance of sustainability reporting for investment decision making by prospective investors using belief-action-outcome (BAO) theory. This study is a rational investor behavior study in deciding the use of their assets by explaining it using Rational Decision Making Model (RDMM) theory. This study used an online quasi-experimental approach. The respondents of this research were prospective individual investors who understand the use of financial statements to make investments. This research was conducted with two tests. First, test the construct of variables. Second, test the subject's behavior with experiments. As for the experiments carried out two steps namely first, the subjects were given a questionnaire without any sustainability reporting. Second, subjects were given a questionnaire with instructions to read sustainability reporting first. The expected outcome is that investors tend to choose to buy shares of companies that also attach sustainability reports compared to companies without sustainability reports. Investors also tend to be rational in making decisions. This result showed the importance of sustainability report in rational decision making.
The Effect of Budget Participation and Organizational Commitment on Budgetary Slack Duwi Agustina; Suhaidar
Indonesian Journal of Social Science Research Vol 2 No 2 (2021): Indonesian Journal of Social Science Research (IJSSR)
Publisher : Future Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (282.481 KB) | DOI: 10.11594/10.11594/ijssr.02.02.05

Abstract

This study aims to measure the effect of employee participation in budgeting and organizational commitment to budgetary slack in Bangka Belitung Islands Provincial Government Agencies, in particular the Public Works and Spatial Planning Office of the Bangka Belitung Islands Province. The analytical method used for testing the variables in this study uses PLS (Partial Least Square) using Smart PLS.3 software. The sample used in this study were 50 employees at the Department of Public Works and Spatial Planning of the Bangka Belitung Islands Province. The first hypothesis in this study is accepted, namely budget participation has a positive effect on budgetary slack, but the second hypothesis in this study is rejected, namely organizational commitment has a negative effect on budgetary slack. This identifies that the participation of many parties in a company or scope of work to jointly exchange information in determining and compiling a budget to achieve an organizational goal.
Carbon Emission Disclosure And Green Accounting Practices On The Firm Value Wenni Anggita; Ari Agung Nugroho; Suhaidar
Jurnal Akuntansi Vol. 26 No. 3 (2022): September 2022
Publisher : Fakultas Ekonomi dan Bisnis Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/ja.v26i3.1052

Abstract

This research was conducted to analyze and examine how the effect of disclosure of carbon emissions and green accounting practices to firm value with a sample of customer goods companies in Indonesia. The measurement of carbon emission disclosure will use the check list obtained from the Carbon Disclosure Project proposed by Choi et al., 2013 while the Green Accounting Practice uses the Global reporting index contained in the company's financial statements. This study wants to measure how actually Carbon emission disclosures and Green accounting practices affect the firm value. By using the legitimacy theory that focuses on the company's relationship with the community and its environment, then of course the company will always make improvements and prevention of environmental problems that will have an impact on the existence of the company. The company will certainly do various ways, one of which is by conducting carbon emission disclosures which are expected to gain legitimacy so that the company has a level of sustainability. The sample of this study is 16 customer goods companies in Indonesia with an observation period of 2 years 2019-2020 so that there are 32 observation data. By using multiple linear regression of panel data, the results of the study suggest that carbon emission disclosure have no influence or no effect on firm value meanwhile green accounting practices affect on firm value.
ANALISIS PENERIMAAN TEKNOLOGI FINANCIAL AGGREGATOR CEKAJA.COM TERHADAP BEHAVIOR INTENTION MELALUI PENDEKATAN TEORI PERILAKU RENCANAAN (THEORY OF PLANNED BEHAVIOR ATAU TPB) (Studi Pada Masyarakat Kota Pangkalpinang) Laurensia Widyastuti; Suhaidar Suhaidar
IJAB Indonesian Journal of Accounting and Business Vol 1 No 2 (2020): IJAB: Indonesian Journal of Accounting and Business
Publisher : Jurusan Akuntansi, Universitas Bangka Belitung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33019/ijab.v1i2.24

Abstract

The purpose of this research study is to analyze and empirically prove the effects of attitude towards behavior, subjective norms, and perceived behavioral control on behavioral intention related to accepting the financial aggregator technology of CekAja.com. It is a quantitative study of Pangkalpinang society using an incidental sampling technique. To determine the sample size, the Maximum Likelihood Estimation (MLE) method was used. To collect the primary data used in this study, this writer conducted field research (by means of online and in person questionnaires) as well as a review of relevant literature. To analyze the data, this writer used the Covariance Based Structural Equation Modeling (CB-SEM) approach using the Analysis of Moment Structure (AMOS) Version 22 and Statictical Product and Service Solution (SPSS) Version 25 analysis tools. The results of the research showed that attitude towards behavior positively and significantly influenced the behavioral intention of Pangkalpinang society in accepting the financial aggregator technology of CekAja.com; subjective norms did not have significant and positive influence on the behavioral intention of Pangkalpinang society in accepting the financial aggregator technology of CekAja.com; while perceived behavioral control positively and significantly influenced the behavioral intention of Pangkalpinang society in the accepting the financial aggregator technology of CekAja.com.
Pengaruh Foreign Direct Investment, Domestic Investment, Dan Belt And Road Initiative Terhadap Gross Domestic Product Indonesia Andreadi Andreadi; Suhaidar Suhaidar; Wenni Anggita
Indonesian Journal of Accounting and Business Vol 4 No 2 (2023): Indonesian Journal of Accounting and Business
Publisher : Jurusan Akuntansi, Universitas Bangka Belitung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33019/ijab.v4i2.50

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh foreign direct investment, domestic investment dan belt and road initiative terhadap gross domestic product Indonesia tahun 2014 – 2021. Jumlah sampel yang digunakan dalam penelitian ini sebanyak 6 subsektor lapangan usaha dengan teknik purposive sampling. Jenis data yang digunakan merupakan data sekunder. Penelitian ini menggunakan pendekatan kuantitatif dengan metode analisis data dan pengujian hipotesis menggunakan analisis statistik deskriptif dan analisis regresi data panel. Hasil penelitian menunjukkan foreign direct investment, domestic investment berpengaruh terhadap gross domestic product Indonesia tahun 2014 – 2021. Sementara itu, belt and road initiative tidak berpengaruh terhadap gross domestic product Indonesia tahun 2014 – 2021.
Co-Authors Andreadi Andreadi Anggraeni Yunita Annisa Zhafira Yamsyah Ari Agung Nugroho Ayu Mutiara Ayu Mutiara, Ayu Duwi Agustina Iski Zaliman Jestin Prima Agli Karmawan Karmawan Karmawan Karmawan Laurensia Widyastuti M. Afdal Samsuddin Nur Ahmad Ricky Rudianto Nurwasya Nurwasya Ria Atlantika Sumiyati Sumiyati Wenni Anggita Widyastuti, Laurensia