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All Journal SOCA: Jurnal Sosial Ekonomi Pertanian Journal of Auditing, Finance, and Forensic Accounting MIX : Jurnal Ilmiah Manajemen E-Dimas: Jurnal Pengabdian kepada Masyarakat Jurnal Akuntansi dan Pajak Li Falah: Jurnal Studi Ekonomi dan Bisnis Islam SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS MATAPPA: Jurnal Pengabdian Kepada Masyarakat Ekonomi dan Bisnis Jurnal Bisnis dan Akuntansi International Journal of Business, Humanities, Education and Social Sciences (IJBHES) ABSYARA: Jurnal Pengabdian Pada Masyarakat Jurnal Pengabdian Masyarakat Indonesia ARBITRASE: JOURNAL OF ECONOMICS AND ACCOUNTING Jurnal Bisnis Mahasiswa Literasi: Jurnal Pengabdian Masyarakat dan Inovasi Indonesian Journal of Accounting and Business Accounting Journal of Ibrahimy (AJI)
Sumiyati Sumiyati
Universitas Bangka Belitung
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Engineering Environmental Science Languange, Linguistic, Communication & Media Library & Information Science Mathematics Public Health Social Sciences Other

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Journal : Jurnal Bisnis dan Akuntansi

 1 
Metode Arch/Garch untuk memprediksi hubungan Economic Uncertainty akibat Pandemi Covid 19 dan Volatilitas Saham Sumiyati Sumiyati; Boy Dian Anugra Sandy; Panggio Restu Wilujeng
Jurnal Bisnis dan Akuntansi Vol 24 No 1 (2022): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/jba.v24i1.1152

Abstract

The capital markets of the United States and Indonesia experienced stock market crashes in which stock prices fell sharply and several stock indexes were forced to close prematurely. This study aims to determine the effect of economic uncertainty on the market reaction when the COVID-19 outbreak hit Indonesia. This research is a quantitative research with an event study approach. The time period starts from February to March 2020. The data is time series obtained from www.policyuncertainty.com to calculate the Economic Policy Uncertainty (EPU) Index as a measure of the economic uncertainty variable. Meanwhile, stock returns used the closing stock prices of JCI from February to March 2020 to measure volatility. The data were processed using the Unit Root Test- Augmented Dickey-Fuller to test the stationary and the ARCH/GARCH method to test the effect of the variable. The results show that EPU has no effect on stock volatility in Indonesia in the short term, but has an effect in the long term. This research contributes to the development of the event study literature in the behavior of investors in the capital market as a result of unpredictable events. As well as responses to policies formulated by stakeholders to address future economic uncertainties..
How difficult are the Financial Statements to read? Sumiyati Sumiyati; Rulyanti Susi Wardhani; Hengky Veru Purbolakseto; Hendri Warno
Jurnal Bisnis dan Akuntansi Vol 24 No 2 (2022): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/jba.v24i2.1624

Abstract

This paper examines the relationship between financial performance and Annual Readability Reporting. This study is interesting in that companies should submit reports concisely and are easy to read. However, it turns out that many company managers submit management reports in many sentences, especially when financial performance is not in good condition. An interesting finding of this paper is that net income has a significant negative effect on ARR, which indicates that even when management earns profits, the language of reporting submissions by management is quite difficult for users of financial statements to read. This study uses 66 years of observation of companies listed on the Indonesia Stock Exchange and tests the hypothesis using multiple linear regression and correlation. The results show that companies with high ARR with higher financial performance. Service companies in Indonesia need to convey their performance using more words, especially when financial conditions are not good. As measured by ROA, excellent financial performance significantly influences the readability of annual financial statements. The implications of this research are mainly for the service sector, there is a management behavior that has a habit of saying more words even though the profit is positive.
Co-Authors Abu Nizarudin Amggraeni Yunita Angelia Saputri Anggraeni Yunita Ary Faturrachman Aryansyah Atin Martini Beris Sihotang Boy Dian Anugra Sandy Dian Prihardini Wibawa Duwi Agustina Endang Bidayani Faisal Akbar, Muhammad Hafizan Imanuddin Hendri Warno Hengky Veru Purbolakseto ilham azis hidayatulah Julia Saputra Khairiyansyah Khairiyansyah Kintan Ananda Putri M Rizi Maya Yusnita Muhammad Qomaruddin Ridwan Panggio Restu Wilujeng Reniati Reniati Rizky Arif Afandi Rulyanti Susi Wardhani Suhaidar Suhaidar Suhaidar Suhaidar Vebtasvili Vebtasvili Yokotani Yokotani Yudi Sapta Pranoto