Agrianti Komalasari
Faculty of Economics and Business, University of Lampung

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The Effect of Timeliness of Financial Reporting on Abnormal Return during the Covid-19 Period with Profitability and Company Size as Moderating Variables (Study on the Food and Beverages Sector Companies Listed on the IDX in 2020-2021) Sella Yunita; Agrianti Komalasari; Saring Suhendro
International Journal of Business and Applied Economics Vol. 2 No. 3 (2023): May, 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijbae.v2i3.4304

Abstract

The COVID-19 pandemic situation that occurred globally has significantly affected all aspects, one of which is the timeliness of submitting financial reports. The purpose of this study was to determine whether there is an effect of timeliness of financial reporting on abnormal returns and whether profitability and company size can affect the relationship between timeliness of financial reporting and abnormal returns. This study uses secondary data obtained from financial reports and independent auditor reports published on the official website of the Indonesia Stock Exchange. The data analysis techniques used in this study are descriptive statistics and moderated regression analysis (MRA). The results of this study indicate that the timeliness of financial reporting affects abnormal returns, while profitability and company size do not strengthen the relationship between timeliness of financial reporting and abnormal returns during the COVID-19 period.
Capital Market Reaction to the Announcement of the Russian Invasion to Ukraine (Case Study on Energy Industry Companies in ASEAN) Mely Syafitri Wartindas; Agrianti Komalasari; Fitra Dharma
International Journal of Business and Applied Economics Vol. 2 No. 3 (2023): May, 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijbae.v2i3.4342

Abstract

This study aims to determine and test the reaction of the capital market to geopolitical events. The invasion was carried out by Russia into Ukraine on 24 February 2022. The variables tested were abnormal returns before and after the events in energy industry companies in ASEAN. This study uses a different test (paired sample Wilcoxon signed ranked test) to determine the movement of the average abnormal return 11 days before and after the invasion occurred on 24 February 2022. The results obtained based on the different test say that there is no significant effect of the Russian invasion of Ukraine on stock prices. the energy industry in Indonesia, while there was a significant influence from the Russian invasion of Ukraine on the share price of the energy industry in Malaysia and Singapore.
SME’s sustainability and the utilization of vegetable oil waste to support environmentally friendly production process Ernie Hendrawaty; Agrianti Komalasari; Liza Alvia; Heru Wahyudi; R. Ribhan; Mohammad Bin Abdullah; Mohd. Lokman
Journal of Community Service and Empowerment Vol. 4 No. 2 (2023): August
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jcse.v4i2.25910

Abstract

Community service is a process of self-empowerment for the benefit of society. The community empowerment movement, whatever its form, is part of community service. The problem regarding the large amount of vegetable oil waste for MSME actors both in Indonesia, especially in big cities is getting more complicated. The increasing amount requires immediate handling because it can damage the environment when disposed of carelessly. In this community service activity, the service team involved Micro, Small and Medium Enterprises in Bandar Lampung. In addition, this dedication also involves foreign university partners, namely the MARA University of Technology (UiTM) in its implementation. This service focuses on the utilization of vegetable oil waste that has been used and then used to produce value-added products such as biodiesel. This award will be held from 8 to 14 October 2022. The purpose of holding this service is how to manage used oil waste resulting from the MSME production process. This is because the waste oil produced is often just carelessly disposed of into the surrounding environment which will certainly have a negative impact on environmental sustainability. Later, when it becomes biodiesel, besides being an added economic value, it will also support environmental sustainability by creating an alternative source of renewable energy. The conclusion from this service is that the participants have the knowledge and ability to process waste vegetable oil into biodiesel.