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All Journal Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi FINANSIA : Jurnal Akuntansi dan Perbankan Syariah
Immawan Azhar Ben Atasoge
Sekolah Tinggi Ekonomi Syariah Tunas Palapa
Economics, Econometrics & Finance

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FINANCIAL RESTATEMENT : DAMPAKNYA TERHADAP REAKSI PASAR Immawan Azhar Ben Atasoge; Diky Angga Hendrawan; Fani Monada Esaa Putri
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 6, No 4 (2021): November 2021
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

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

Abstract

The purpose of this study was to determine the impact of restatement of financial statements on market reactions. This type of research is a quantitative research method, in this study the population used is all companies listed on the Indonesia Stock Exchange non-financial that perform restatement. This study uses annual data on the financial statements of companies that perform restatements in the 2016-2019 period. Regression using OLS (Ordinary Least Square) analysis tool by taking a sample of 21 companies. The results of this study indicate that from the variables of restatement, share ownership, and leverage only share ownership variables have a significant effect on market reaction with a significance value of 0.04 0.05, it can be concluded that there is a significant effect of share ownership on market reaction so that the hypothesis proposed in this research is accepted.
KONTRIBUSI KEPEMIMPINAN DAN BUDAYA ORGANISASI TERHADAP KINERJA PEGAWAI PADA KANTOR DINAS SOSIAL KABUPATEN LAMPUNG TIMUR Diky Angga Hendrawan; Immawan Azhar Ben Atasoge
Jurnal Ilmiah Mahasiswa Ekonomi Akuntansi Vol 7, No 3 (2022): Agustus 2022
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jimeka.v7i3.21677

Abstract

This study aims to determine the influence of leadership and organizational culture toward employees’ performance at the Lelang Klass II Office Reza Berawi City of Bandar Lampung. The type of research used in this study is the Explanatory research model. The research method used is quantitative. This study used 20 research respondents. There are three variables in this study, namely: 2 (two) Independent variables (X1 and X2) and 1 (one) dependent variable where leadership (X1) and organizational culture (X2) as independent variables and employee performance (Y) as the dependent variable. Hypotheses test result showed that there is the influence of leadership (X1) toward employee performance (Y), with the level of influence of 44.6%. There is an influence of organizational culture (X2) toward employee performance (Y) with an influence level of 33.9%. There is the influence of leadership (X1) and organizational culture (X2) together toward employee performance (Y), with a degree of influence of 53.3%.
PENGARUH ADOPSI INTERNASIONAL FINANCIAL REPORTING STANDARD (IFRS), LEVERAGE, DAN PROFITABILITAS TERHADAP KUALITAS LABA Fanni Monada Essa Putri; Immawan Azhar Ben Atasoge; Imam Asrofi; Avita Avita
FINANSIA : Jurnal Akuntansi dan Perbankan Syariah Vol 4 No 2 (2021): FINANSIA : Jurnal Akuntansi dan Perbankan Syariah
Publisher : Fakultas Ekonomi Dan Bisnis Islam IAIN Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32332/finansia.v4i2.3701

Abstract

Abstract: The purpose of this study is to explain the effect of international financial reporting standards adoption, leverage, profitability on profit quality, this type of research uses quantitative research using annual data. The population used is companies listed on the Indonesia stock exchange that adopted and have not adopted IFRS in the period 2015-2019. The regression used is OLS (Ordinary Least Square) by taking a sample of 14 companies listed on the Indonesia stock exchange. The results of this study showed that from the ifrs variable, leverage, and profitability only ifrs variables had a significant effect on the quality of profit in 14 companies on the Indonesia Stock Exchange. Keywords: IFRS; leverage; Profit Quality.
BAITUL MAL DAN GHANIMAH STUDI TENTANG IJTIHAD UMAR BIN KHATTAB DALAM PENGUATAN LEMBAGA KEUANGAN PUBLIK Agus Alimuddin; Fani Monada Essa Putri; Immawan Azhar Ben Atasoge; Risa Alvia
FINANSIA : Jurnal Akuntansi dan Perbankan Syariah Vol 5 No 1 (2022): FINANSIA : Jurnal Akuntansi dan Perbankan Syariah
Publisher : Fakultas Ekonomi Dan Bisnis Islam IAIN Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32332/finansia.v5i01.4823

Abstract

Economic development is a fundamental thing for the welfare of the people. Umar ibn Khattab was one of the caliphs who proved the greatness of the Islamic economic system. The constitutional institutionalization of Baitul Mal was established in the time of Umar ibn Khattab and changed and formed various departments. The research aims to know the Baitul Mal and Ghanimah as one of the instruments for strengthening public financial institutions. The research methods used by researchers are Library research. The results of his study contextualise Ijtihad Umar ibn Khattab about Baitul Mal changed. At the time of Rasulullah SAW treasure (Baitul Mal) which is the source of the state's income stored in the mosque in a short period then distributed to the community. Meanwhile, in the period of Umar ibn Khattab the treasure was kept in a long time then distributed according to the needy but also the establishment of departments according to their respective fields. Ijtihad Umar ibn Khattab on Ghanimah raises various kinds of this kind of reticeship due to many changes in establishing a law.
Co-Authors Agus Alimuddin Avita Avita Diky Angga Hendrawan Diky Angga Hendrawan Fani Monada Esaa Putri Fani Monada Essa Putri Fanni Monada Essa Putri Imam Asrofi Risa Alvia