Jurnal Riset Mahasiswa Akuntansi

Pengaruh Kebijakan Dividen Terhadap Harga Saham Pada Sektor Perbankan Yang Terdaftar Di BEI Periode 2020-2024

Gusti Ayu Vidya Amara, Isnawati — Fri, 13 Jun 2025 00:00:00 +0000

This study was conducted to examine the effect of dividend policy on stock prices in the banking sector in Indonesia during the 2020-2024 period, amid economic uncertainty due to the COVID-19 pandemic. The purpose of this study is to determine whether dividend policy can affect stock prices, using signal theory which states that dividends serve as a positive signal to investors. This type of research is quantitative with a causal associative approach. The research sample consists of 60 banking companies listed on the Indonesia Stock Exchange and meets certain criteria. The data used is secondary data obtained from annual financial reports, stock prices, and company dividend information and the analysis technique used is simple linear regression. The results showed that the t test results showed a significance value of 0.000 <0.05, thus indicating that dividend policy has a significant effect on stock prices. This study shows that dividend policy acts as a positive signal received by the market and influences investment decisions. Banking companies should consider dividend policy carefully to increase investor confidence and support stock price stability, given the significant effect shown by dividend policy on stock prices in the capital market.

Analisis Penerapan Income Audit Dalam Meningkatkan Akurasi Laporan Keuangan: Studi Kasus Hotel Kini Villa Sumbawa

Yuda Apriandi Wijaya, Susi Retna Cahyaningtyas , Nungki Kartikasari — Fri, 13 Jun 2025 00:00:00 +0000

Revenue is a critical component of financial reporting in hotels, particularly in small-scale hospitality businesses that are more vulnerable to recording errors and fraud. This study aims to analyze how the implementation of income audit can improve the accuracy of financial statements at Kini Villa Hotel Sumbawa. A descriptive qualitative approach was applied, with data collected through observation, in-depth interviews, and documentation. The findings indicate that prior to the implementation of income audit, various issues were identified such as duplicate transactions, recording omissions, and reconciliation discrepancies. After implementation, daily verifications, audits of discounts and refunds, and data reconciliations became more systematic and effective. Improved accuracy was also reflected in faster report preparation and enhanced financial transparency. The study concludes that income audit plays a vital role in strengthening internal control systems and enhancing the reliability of hotel financial information.

Perbandingan Return Investasi: Menilai Keunggulan Pasar Modal dan Pasar Rakyat

Lalu Moh Aziz, M. Ali Fikri — Fri, 13 Jun 2025 00:00:00 +0000

This study aims to analyze and compare the investment return rates between the capital market and grassroots market in Indonesia. Utilizing a descriptive qualitative approach, the research involves a population of traders in grassroots markets and companies listed on the Indonesia Stock Exchange, with a sample size of 25 traders and 44 companies. Primary data were collected through in-depth interviews and direct observations, while secondary data were sourced from the financial reports of the companies. The data analysis method employed is descriptive analysis to compare returns between the two markets. The findings indicate that the grassroots market offers an average return of 54% with higher associated risks, whereas the capital market records an average return of -0.74% with better stability. These results suggest that the grassroots market can serve as a lucrative investment alternative, particularly for investors willing to accept higher risks, while the capital market is more suitable for those prioritizing security. This research provides valuable insights for investors in making informed and strategic investment decisions

Analisis Kinerja Pemungutan Pajak Dan Restibusi Daerah Di Kabupaten Kabupaten Lombok Tengah

Santun Wahyu Zikriani, Nurabiah — Fri, 13 Jun 2025 00:00:00 +0000

The purpose of this study is to analyze the level of success of regional tax and regional levy collection in the Central Lombok Regency Government. The type of research used in this study is the descriptive analysis method with a quantitative approach. This study took place or location at the Central Lombok Regency Financial and Asset Management Agency. The data obtained by the researcher is quantitative. Quantitative because it is a Report on Targets and Realization of Taxes and Levies for the Central Lombok Regency Government for 3 years with the period 2021-2023. The results of this study include the effectiveness or level of success of regional tax collection in Central Lombok Regency in general or overall for the last 3 years, namely 2021 - 2023, it can be concluded that its effectiveness is included in the ineffective criteria with an average level of tax success of 74.225. The effectiveness or level of success of regional levy collection in Central Lombok Regency in general or overall for the last 3 years, namely 2021-2023, it can be concluded that the average success of the levy is 59.41%.

Analisis Laporan Keuangan UMKM Berdasarkan Standar Akuntansi Keuangan Entitas Mikro Kecil Menengah (EMKM) (Studi Kasus Pada Isla Kuta Mandalika)

Baiq Nimas Ayu Widia Gusti Mayang, Elin Erlina Sasanti — Fri, 13 Jun 2025 00:00:00 +0000

This study aims to analyze the financial statements of Micro, Small, and Medium Enterprises (MSMEs) based on the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM), focusing on a case study in Isla Kuta Mandalika. MSMEs play a significant role in the national economic process; however, they often face difficulties in preparing financial statements that comply with applicable accounting standards. The implementation of SAK EMKM is expected to improve the quality of financial statements, which in turn can support better decision-making for business owners and other stakeholders. From the research findings, it is concluded that the application of SAK EMKM is crucial for enhancing the transparency and accountability of MSME financial statements. Therefore, it is recommended that relevant parties, such as the government and educational institutions, provide more intensive social training regarding SAK EMKM to MSME actors. Thus, it is hoped that MSMEs in Isla Kuta Mandalika can improve the quality of their financial statements, ultimately supporting the growth and sustainability of their businesses.

Analisis Tingkat Kesehatan Bank Syariah Di Indonesia

Jihad Wahyudi, Bambang — Fri, 13 Jun 2025 00:00:00 +0000

This study aims to examine the health level of Islamic banks in Indonesia. Profitability ratio is measured by operating expenses to operating income (BOPO), return on assets (ROA), and return on equity (ROE), Liquidity ratio is measured by cash ratio and financing to deposit ratio (FDR), solvency ratio is measured by capital adequacy ratio (CAR). This type of research is descriptive quantitative. The research population is Islamic banks listed on the Indonesia Stock Exchange (IDX). The sample of this study was obtained using purposive sampling method, which is a sample selection method using certain criteria. Based on the purposive sampling method, 4 samples were obtained from a total of 4 Islamic banking companies listed on the Indonesia Stock Exchange (IDX) during the period 2022-2024. The data analysis technique used is ratio calculation using the Microsoft Excel 2010 program. Based on the results of testing and calculations, it was found that 1 out of a total of 4 companies was considered unhealthy in the BOPO method. 2 out of 4 companies are declared unhealthy in the ROA calculation method. The four samples are declared unhealthy in the ROE calculation method. The four samples are declared healthy in the cash ratio calculation method. 2 out of 4 companies are declared unhealthy in the FDR calculation method. All four samples are declared healthy in the CAR method.

Analisis Pengaruh Kinerja Keuangan dan Corporate Social Responsibility (Csr) Terhadap Nilai Perusahaan Pertambangan Selama Covid-19 Tahun 2020-2021

Dwi Anggara Ristami, Lukman Efendy, Nurabiah — Fri, 13 Jun 2025 00:00:00 +0000

This study aims to analyze the effect of financial performance proxied by Return On Assets (ROA), Return On Equity (ROE), and Net Profit Margin (NPM) on the value of mining sector companies listed on the Indonesia Stock Exchange (IDX) during the Covid-19 pandemic in 2020, 2021, and 2022. The number of samples in this study is 37 companies.. The data analysis technique used multiple linear regression with the help of the SPSS version 27 application. The results of the study showed that ROA had a significant effect on company value, which means that the efficiency of using company assets in generating profits can increase company value. ROE also had a significant effect on company value, indicating that return on equity is an important consideration for investors. NPM also has a significant effect on company value, which means that the company’s efficiency in managing costs and generating profits from sales and increasing investor confidence can increase the company’s value. Based on these results, it is concluded that financial performance is an important factor in influencing company value, especially in the midst of economic uncertainty such as the Covid-19 pandemic.

Pengaruh Profitabilitas, Likuiditas, dan Ukuran Perusahaan Terhadap Nilai Perusahaan Pada Perusahaan Sub Sektor Makanan dan Minuman

Meliyana Ulfa, Lukman Effendy — Fri, 13 Jun 2025 00:00:00 +0000

In recent years, the company value within Indonesia’s food and beverage sub-sector has shown noticeable fluctuations, especially in the aftermath of the COVID-19 pandemic. This volatility presents an interesting area of study, as company value reflects how investors perceive a firm’s performance and future prospects. This research aims to examine the influence of profitability, liquidity, and firm size on company value, focusing on food and beverage companies listed on the Indonesia Stock Exchange during the 2020– 2023 period. Using a quantitative approach with multiple linear regression analysis, the study finds that profitability and firm size have a positive and significant impact on company value. In contrast, liquidity has a significant negative effect. These findings suggest that efficient financial management and an optimal business scale play an important role in enhancing investor confidence and, consequently, company value.

Pengaruh Economic Value Added, Market Value Added, dan Likuiditas Terhadap Return Saham Pada Perusahaan Yang Tergabung Dalam LQ45 Di BEI

Mulya Hadi Kusnandar, Siti Atikah — Fri, 13 Jun 2025 00:00:00 +0000

This study aims to analyze the effect of Economic Value Added (EVA), Market Value Added (MVA), and liquidity on stock returns at the companies incorporated in the LQ45 index on the Indonesia Stock Exchange (IDX). This research uses a quantitative approach with an explanatory method. The data used is secondary data from the company's annual financial statements for the 2021-2023 period. Samples were selected using purposive sampling method with the criteria that companies are consistently listed in LQ45, have complete financial reports, and record net income during the study period. Based on these criteria, 28 companies were obtained as samples. Data analysis was carried out with multiple linear regression, determination test (R²), model feasibility test (F test), and hypothesis testing (t test). The results showed that EVA, MVA, and liquidity have not been able to explain stock returns based on the feasibility of the model used. However, based on the results of hypothesis testing, only EVA has a positive and significant effect on stock returns, while MVA and liquidity do not show a significant effect. These findings suggest that investors consider economic value creation (EVA) more than market value and liquidity factors in making investment decisions. This study provides a theoretical contribution regarding the importance of EVA as a predictive indicator of stock returns, as well as providing practical implications for investors in developing a corporate value-based investment strategy.

Pengaruh Pengetahuan Investasi, Resiko Dan Return Terhadap Keputusan Investasi Pada Investor Pasar Modal di Nusa Tenggara Barat (Studi pada investor pasar modal di Nusa tenggara barat)

Nurfitasari, Robith Hudaya — Fri, 13 Jun 2025 00:00:00 +0000

This study aims to analyze the influence of investment knowledge, risk knowledge and return knowledge. The population in this study were capital market investors in West Nusa Tenggara, with a sample in this study totaling 399 respondents dominated by students in West Nusa Tenggara. The sampling technique used was purposive sampling. The analysis method used in this study was SEM with the SmartPLS 4.0 application. The results of the study showed that investment knowledge had a positive and significant effect on investment decisions, risk knowledge had a positive and significant effect on investment decisions, return knowledge had a positive and significant effect on investment decisions on capital market investors in West Nusa Tenggara. The results of this study are expected to be a supporter or reference for universities because universities play a role in shaping the character of investors in students through investment materials obtained in lectures, so that students will have a confident mentality to start investing.