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All Journal Economics, Business and Management Science Journal Jurnal Ilmiah Akuntansi Keuangan dan Bisnis
Linda Lores Purba
Universitas Medan Area
Economics, Econometrics & Finance

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Evaluasi Sistem Informasi Akuntansi pada Siklus Pendapatan dan Penerimaan Kas Untuk Mengatasi Kecurangan Endang Vristia Wati; Linda Lores Purba; Halomoan Situmorang
Economics, Business and Management Science Journal Vol 2, No 1 (2022): Economics, Business and Management Science Journal, February
Publisher : Mahesa Research Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34007/ebmsj.v2i1.225

Abstract

This research was conducted by the author to find out how to evaluate the accounting information system on the cycle of income and cash receipts to overcome fraud at PT. Daehsan Indonesia Medan Branch. This research was conducted to find out about the role of accounting information systems in the cycle of income and cash receipts to overcome fraud at PT. Daehsan Indonesia Medan Branch. The existing accounting information system at PT. Daehsan Indonesia has a very positive effect on supporting the effectiveness of revenue and cash receipts. The author uses a descriptive type of research. The types and sources of data used are primary data, namely data obtained directly from PT. Daehsan Indonesia Medan Branch with interview techniques with the accounting department, documentation techniques to obtain the data needed in writing the thesis and obtain it from the library (library). Based on the results of the Evaluation of Accounting Information Systems on the Cycle of Revenue and Cash Receipts to Overcome Fraud at PT. Daehsan Indonesia Medan Branch, namely the management carried out monitoring and inspection suddenly. So that fraudulent income and cash receipts can be overcome.
On The Consequence Of Covid-19 Pandemic On Stock Price: Indonesia Case Putri Seila Perangin-angin; Minda Muliana Sebayang; Linda Lores Purba
Jurnal Ilmiah Akuntansi Keuangan dan Bisnis (JIKABI) Vol 1, No 2 (2022): Jurnal Ilmiah Akuntansi Keuangan dan Bisnis (JIKABI) - NOVEMBER
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (888.006 KB) | DOI: 10.31289/jbi.v1i2.1419

Abstract

This study aims to analyze the effect of PBV, inflation, exchange rates, interest rates and transaction volume on stock prices during the Covid-19 pandemic and identify differences in stock price and transaction volume before and after the Covid-19 pandemic (Case Study on Companies Listed in IDX for the 2019-2020 period). The independent variables used in this research are PBV, inflation, exchange rate, interest rate and transaction volume. The dependent variable used is the stock price. The population used in this study are companies listed on the Indonesia Stock Exchange in 2019-2020, totaling 716 companies. This study takes samples using purposive sampling method and there are 603 companies that are considered worthy of being the research criteria. The data analysis technique used is multiple linear regression and Wilcoxon Signed Rank Test. The results showed that partially the PBV variable had a positive and significant effect on stock prices and the exchange rate variable had a significant negative effect on stock prices during the Covid-19 pandemic. Meanwhile, inflation variables, interest rates and transaction volume have no effect on stock prices during the Covid-19 pandemic. There are differences in the price and volume of stock transactions before and after the Covid-19 pandemic.
Co-Authors Endang Vristia Wati Halomoan Situmorang Minda Muliana Sebayang Putri Seila Perangin-angin