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PENGARUH PROFITABILITAS DAN UKURAN PERUSAHAAN TERHADAP RETURN SAHAM DENGAN INFLASI SEBAGAI VARIABEL MODERASI : (studi pada Perusahaan Manufaktur Barang Dan Konsumsi Yang Terdaftar Di Bursa Efek Indonesia 2019-2021) Nur Ani, Heti; Indira, Irma; Rodhiyah, Ma’rufatur; Dedyansyah, Achmad Farid
Media Mahardhika Vol. 22 No. 2 (2024): January 2024
Publisher : STIE Mahardhika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/mahardika.v23i2.806

Abstract

The aim of this research is to analyze and test whether there is an influence of company size and profitability on stock returns with moderation proxied by inflation. Quantitative methods were used in this research. Manufacturing companies in the goods and consumption sectors were used as the population in the research, the data of which was obtained from the 2019-202 BEI. In collecting samples, this research used criteria in determining the sample so that 54 samples were obtained based on the specified criteria. This research data was analyzed using MRA analysis version 26 with SPSS tools. The results of the research prove that profitability has no effect on stock returns, stock returns are able to influence inflation and company size, inflation is able to strengthen the influence of company size and profitability on stock returns.
Factors Inhibiting the Application of SAK-EMKM in Financial Report on MSMEs Kartikasari, Evi Dwi; Yanto, Yanto; Rodhiyah, Ma’rufatur; Dedyansyah, Achmad Farid; Binti Zainuddin, Siti Afiqah
International Research Journal of Business Studies Vol. 17 No. 1 (2024): April - July 2024
Publisher : Universitas Prasetiya Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21632/irjbs.17.1.83-92

Abstract

The existence of MSMEs can be believed to reduce unemployment and crime rates in the community so MSME empowerment needs to be improved properly. Most of the residents of Sambeng Village are MSME actors, but in their MSME activities, only 3.02% have business licenses. Policies related to obtaining capital with government facilities, namely low-interest credit, require financial reports that comply with the SAK-EMKM standards. This study aims to explore more deeply the implementation of SAK-EMKM in MSME financial reports. The method is descriptive qualitative with primary data sources. A sample of 95 based on purposive sampling. The results of the study showed that many MSMEs in Sambeng District have not implemented financial reports by SAK-EMKM, namely 73% of 95 respondents. Factors that hinder MSME actors from implementing EMKM-SAK are education, literacy, and capital sources. Based on the questionnaire, MSME actors whose capital sources are loans from banks that implement EMKM-SAK and for their capital, on average do not implement.