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Covid-19 dan Volatilitas Harga Saham Melalui Peran Mediasi Harga Emas Sarwindah Sarwindah; Widi Hidayat; Siti Asiah Murni
E-Jurnal Akuntansi Vol 32 No 4 (2022)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2022.v32.i04.p13

Abstract

This study aims to analyze the effect of Covid-19 which consists of the number of positive cases, the number of deaths, and the number of recoveries on stock price volatility through the mediating role of gold prices. The research population is a retail company listed on the Indonesia Stock Exchange with a research period from April 2020 to June 2021. The research sample was taken using purposive sampling, and analyzed using SEM PLS. The results of the analysis show that the number of positive cases has a significant negative effect on gold prices and the volatility of retail companies' stock prices. The number of deceased has a positive effect on the price of gold and the volatility of the stock price of retail companies. The number of recoveries has a positive effect on gold prices, but has no significant effect on stock price volatility. The mediating role explains that the price of gold has a mediating role on the effect of the number of positive cases and the number of deaths on stock price volatility, but does not have a mediating role on the effect of the number of recoveries on stock price volatility. Keywords: Covid-19; Gold Prices; Stock Price Volatility; Retail Companies.
Pengaruh Luas Ungkapan Sukarela dan Asimetri Informasi Terhadap Cost of Equity Capital pada Perusahaan Publik di Indonesia Siti AsiaH Murni
The Indonesian Journal of Accounting Research Vol 7, No 2 (2004): JRAI May 2004
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.116

Abstract

This study examines whether voluntary corporate disclosure level published in annual report and asymmetry information has an effect on cost of equity capital. The purpose of the study is to investigate whether the variances in corporate disclosure level and asymmetry information effect cost of equity capital. The sample consists of 61 companies listed on the Jakarta Stock Exchange in 1999 and 2000. The hypotheses tested was conducted by implementing pooled data method, for period of 1999- 2000. The results  support the hypotheses that voluntary corporate disclosure, information asymmetry and beta have effect on cost of equity capital.  More specifically, the results show that size significantly moderates the relationship between information asymmetry and cost of equity capital, but size does not significantly moderate the relationship between voluntary corporate disclosure level and cost of equity capital.
PENGARUH CORPORATE ENVIRONMENTAL PERFORMANCE DAN CORPORATE SOCIAL ACCOUNTING DISCLOSURE TERHADAP CORPORATE ECONOMIC PERFORMANCE Eva Wany; Siti Asiah Murni; Kholidiah ,
Media Riset Akuntansi, Auditing & Informasi Vol. 13 No. 2 (2013): Agustus
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (276.071 KB) | DOI: 10.25105/mraai.v13i2.1742

Abstract

This research is aimed to recognize the effect of environmental performance andenvironmental disclosure to Economic Value Added as economic performancemeasurement by using some variables control such as, profit margin, ownership,environmental concern, and market performance. The type of research done is the type of research by using hypothesis testingwhich is a research in explaining the relation phenomena between variable. The data used in this research is from the annual financial report and also the continued report of manufactured company listed in BEI and PROPER in 2009-2012 with 17 companies. Analysis hypothesis used in this research is multy linear regression and before doing the test, the classic asumption test of the data has been done. The analysis shows that environmental performance and and social accounting disclosureaffect to Economic Value Added as the economic performance measurement. From the hypothesis, we can get the result that environmental performance and social accounting disclosuredoesn’t give any effect to the economic performance, but The testing result hypothesis shows that environmental performance and social accounting disclosure jointly effect to the economic performance.
PENGARUH CORPORATE ENVIRONMENTAL PERFORMANCE DAN CORPORATE SOCIAL ACCOUNTING DISCLOSURE TERHADAP CORPORATE ECONOMIC PERFORMANCE Eva Wany; Siti Asiah Murni; Kholidiah ,
Media Riset Akuntansi, Auditing & Informasi Vol. 14 No. 1 (2014): April
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (280.282 KB) | DOI: 10.25105/mraai.v14i1.1751

Abstract

This research is aimed to recognize the effect of environmental performance and environmental disclosure to Economic Value Added as economic performance measurement by using some variables control such as, profit margin, ownership, environmental concern, and market performance. The type of research done is the type of research by using hypothesis testing which is a research in explaining the relation phenomena between variable. The data used in this research is from the annual financial report and also the continued report of manufactured company listed in BEI and PROPER in 2009-2012 with 17 companies. Analysis hypothesis used in this research is multy linear regression and before doing the test, the classic asumption test of the data has been done. The analysis shows that environmental performance and and socialaccounting disclosure affect to Economic Value Added as the economic performance measurement.From the hypothesis, we can get the result that environmental performance and social accounting disclosure doesn’t give any effect to the economic performance, butThe testing result hypothesis shows that environmental performance and social accounting disclosure jointly effect to the economic performance.
EXPLANATION OF THE ENTREPRENEURSHIP SOUL TO YOUTH, AL AMIN MOSQUE, PERUM GRIYA SURABAYA ASRI, SUMBEREJO, PAKAL CITY OF SURABAYA Yanis Ulul Azmi; Pratiwi Dwi Karjati; Siti Asiah Murni
Journal of Community Service and Engagement Vol. 2 No. 5 (2022): October 2022
Publisher : CV. AGUSPATI RESEARCH INSTITUTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.9999/jocosae.v2i5.149

Abstract

Youthful entrepreneurship education is very much needed in this era. It is intended that children can have an entrepreneurial spirit, independence, and practice responsibility from an early age. Entrepreneurship education is usually given to subjects at school, however, here we want to instill the entrepreneurial spirit in mosque youth. A modern and educated society should not only be able to find work, but we should be able to create our own jobs and become entrepreneurs. Entrepreneurship can benefit yourself as well as others. It is hoped that the formation of an entrepreneurial spirit will be able to become a milestone for community change for the better. In this program we involve the youth of the Al Amin mosque. In addition to training children to be active, participatory, creative and innovative teenagers. Through this program, we hope that young people will also be able to be responsible and live independently.
DAMPAK TATA KELOLA PERUSAHAAN TERHADAP PELAPORAN KEUANGAN INTERNET PADA PERUSAHAAN MANUFAKTUR DI INDONESIA Victor Pranata; Siti Asiah Murni
JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Vol 8, No 2 (2022): Vol 8, No. 2 (2022)
Publisher : Universitas Pakuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34204/jiafe.v8i2.5852

Abstract

ABSTRAKTujuan dari penelitian ini ialah untuk menyelidiki bagaimana tata kelola perusahaan mempengaruhi Internet Financial Reporting (IFR). Metode Purposive sampling dipakai dalam penelitian ini dan untuk memilih sampel sebanyak  105 perusahaan manufaktur yaitu yang terdaftar di Bursa Efek Indonesia dan menerbitkan laporan tahunan di kedua situs web BEI. BEI dan website perusahaan menjadi sumber data penelitian. Metode analisis regresi linier berganda digunakan dalam penelitian ini. Hasil penelitian ini menyatakan komite audit dan firma audit (KAP) mempengaruhi Internet Financial Reporting (IFR). Variabel latar belakang pendidikan direksi, konsentrasi kepemilikan, atau dewan komisaris independen tidak dipengaruhi oleh Internet Financial Reporting (IFR).  ABSTRACTThe motivation behind this study is to research what corporate administration means for Internet Financial Reporting (IFR).In this study, a sample of 105 manufacturing businesses that were listed on the Indonesia Stock Exchange and published annual reports on both websites was chosen using the purposeful sampling method. The Indonesia Stock Trade and the organization's site are wellsprings of exploration information. This study employs multiple linear regression analysis methods. According to the findings of this research, audit committees and audit firms (KAP) have an impact on Internet Financial Reporting (IFR). Internet Financial Reporting (IFR) has no effect on the variables of directors' educational backgrounds, the concentration of ownership, or the independent board of commissioners.
MENINGKATKAN MINAT WIRAUSAHA MAHASISWA Siti Asiah Murni; Yanis Ulul Az'mi; Akhmad Zainuddin
Rural Development For Economic Resilience (RUDENCE) Vol. 2 No. 2 (2023): Vol. 2 No. 2 (2023)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Pakuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53698/rudence.v2i2.36

Abstract

ABSTRAK Keuangan merupakan salah satu unsur yang penting dimiliki oleh suatu sekolah agar setiap kegiatan operasional sekolah berjalan dengan baik. Pengelolaan keuangan secara umum sebenarnya telah dilakukan oleh semua sekolah. Pada sekolah-sekolah biasa yang daya dukung masyarakatnya masih tergolong rendah, pengelolaan keuangannya pun masih sederhana. Tujuan kegiatan pengabdian kepada masyarakat adalah pendampingan di dalam mengelola keuangan sampai dengan pelaporan keuangannya pada PG TK Islam Al-Amin. Metode yang digunakan dalam pengabdian masyarakat ini adalah metode ceramah dan pendampingan penyusunan laporan keuangan. Hasil pengabdian masyarakat bahwa pelaporan keuangan selama ini masih sederhana dan masih memerlukan pendampingan cara menyusun laporan keuangan yang sesuai dengan standar yang berlaku. ABSTRACT Finance is one of the important elements owned by a school so that every school operational activity runs well. In general, financial management has actually been carried out by all schools. In ordinary schools where the community's carrying capacity is still relatively low, financial management is still simple. The purpose of community service activities is assistance in managing finances up to financial reporting at PG TK Islam Al-Amin. The method used in community service is the lecture method and assistance in preparing financial reports. The results of community service show that financial reporting has so far been simple and still requires assistance in how to prepare financial reports in accordance with applicable standards.
Upaya Pemberdayaan Ibu Rumah Tangga di Perum Griya Surabaya Asri Yang Bertujuan Memotivasi Kewirausahaan Mandiri Yanis Ulul Az’mi; Pratiwi Dwi Karjati; Siti Asiah Murni; Stella Anandalika Putri Pitaloka
Journal Of Human And Education (JAHE) Vol. 3 No. 3 (2023): Journal Of Human And Education (JAHE)
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jh.v3i3.356

Abstract

Saat ini, dianggap penting bagi remaja dan ibu-ibu rumah tangga untuk mendapatkan pendidikan kewirausahaan. Ini sangat diperlukan di era setelah pandemi COVID-19 yang berangsur-angsur mereda. Mengapa? Pandemi COVID-19 menyebabkan banyak bisnis memberhentikan karyawan untuk meningkatkan efisiensi. Dengan cara ini, ibu rumah tangga dapat ikut membantu keuangan keluarga. Selain membantu perekonomian keluarga, upaya memberdayakan ibu rumah tangga memungkinkan mereka untuk berwirausaha dan menciptakan lapangan kerja sendiri. Berwirausaha tidak hanya dapat membantu orang lain, tetapi juga diri sendiri. Diharapkan pemberdayaan ibu-ibu rumah tangga mampu menjadi wadah penting untuk perbaikan masyarakat.