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Dede Rahmat; Suripto Moh. Zulkifli; Rinaldi Sri Herlambang

International Journal of Economics and Management Sciences 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Investment is a tool to earn income in the future. With so much uncertainty in generating income, it encourages someone to do something that will benefit themselves in the future. So that those who invest in the right way will feel calm about facing the lives of themselves and their families in the future. For investors, this research involved 54 companies and 11 companies were selected as samples through purposive sampling. The data analysis tools used in this research are classical assumption testing, multiple linear regression analysis, correlation analysis, coefficient of determination analysis, and hypothesis testing. The results of this research indicate that partially the Liquidity, Activity Ratio and Profitability variables have a significant effect on share prices. Leverage has no significant effect on stock prices. Simultaneously, the ratio variables Liquidity, Leverage, Activity and Profitability have a significant influence on Share Prices of 88.2% and the remaining 11.8% is influenced by other variables.

Ema Kirani; Putri Mauliza; Tri Auri Yanti

JURNAL EKONOMI MANAJEMEN AKUNTANSI 2024 sekolah Tinggi Ilmu Ekonomi Dharma Putra Semarang

This research aims to examine residents' perceptions of the influence of location and price on purchasing decisions at Indomaret, Purwobinangun Village, Langkat Regency. The background to this research is based on the phenomenon of the increasing number of modern retail outlets penetrating rural areas, which were previously dominated by traditional markets. The presence of Indomaret as the only modern retail in this area creates challenges for local stalls and creates differences in prices and ease of access for consumers. The research used a qualitative descriptive approach with an interview method with residents of Purwobinangun Village and its surroundings as informants. The research results show that even though Indomaret's location is far from the city center, local people feel that the location is strategic because it is close to their settlements and easy to access. Apart from that, the price difference with local shops is considered reasonable, and promotions held by Indomaret increasingly attract consumers to shop. In conclusion, location and price factors at Indomaret play a significant role in influencing village community purchasing decisions. This research is important to understand the adaptation of village communities to modern retail and apply it to local market development.

Prima Lestari Situmorang; Riris Lawitta Maulina Siahaan; Najdah Thalib; Juli Arianti

Jurnal Hasil Kegiatan Bersama Masyarakat 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

and sustainability of natural potential so that marine resources are maintained and can be used by the next generation. Matara Village is a coastal area in Merauke, south papua South Papua Province which has abundant marine potential. One of them is shrimp which is a leading commodity in this village. The use of shrimp is still limited to selling them whole. In the process, the shrimp are sold at cheap prices to agents and often the small shrimp are not sold so they are wasted which ultimately causes an unpleasant smell on the beach. Apart from that, fishermen in Matara Village generally live in the lower middle economic strata. The abundance of marine products has not been processed optimally. In fact, if the Blue Economy is implemented optimally, it can increase the income of the people there. Training and assistance in making Blue Economy products in the form of shrimp nuggets was provided to the women of Matara Village. as an effort to increase the economic value of shrimp, increase the variety of healthy foods that are contemporary and popular with all groups, overcome waste caused by unsold small shrimp, and can increase income variations This activity was carried out by Musamus University KKN lecturers and students for 1 month. This activity was carried out by observing the community, lectures about the importance of implementing the Blue Economy concept in coastal areas, demonstrations and assistance in making shrimp nuggets, and surveying community satisfaction. This activity was responded very well by the community and said that assistance should be carried out in the manufacture of Blue Economy products in the future

Edy Soesanto; Muhammad Al Hafiz Mattauch

Akuntansi Pajak dan Kebijakan Ekonomi Digital 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

In an effort to reduce economic dependence on the oil and gas sector, the country needs to diversify through various policies such as infrastructure investment, fiscal policies that support non-oil and gas sectors, education and training for skilled labor, research and innovation, export promotion, international partnerships, wise management of natural resources, support for SMEs, public-private partnerships, and continuous evaluation. Economic diversification is considered essential to achieve sustainable economic growth and to be resilient to fluctuations in world oil prices. Oil and gas trade, non-oil and gas exports, and foreign investment play a crucial role in Indonesia's economy. Economic diversification and the development of alternative energy sources are key to mitigating the economic risks associated with oil price fluctuations. Although challenges and constraints exist, the long-term benefits of economic diversification are vital for economic stability and sustainable growth. Oil and gas trade has a significant impact on Indonesia's economy, contributing significantly to state revenues but is also vulnerable to fluctuations in oil and gas prices in the global market. Therefore, economic diversification is an important strategy to reduce the economic risks associated with dependence on the oil and gas sector. This study aims to provide a deeper understanding of the dynamics of oil and gas trade and its impact on the Indonesian economy.

Rizki Yuda Musidi; Mutiara Azzahra; Desri YN Damanik; Ranjani Nuralifah; Eka Rindah Yani +2 more

International Journal of Economics, Management and Accounting 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Pamijahan District in Bogor Regency, West Java, is known as one of the main sources of milk supply for dairy cows in the region. Dairy cow's milk is a product that has high and stable demand and selling value. Supply Chain Management (SCM) at Sapi Juara Farm in Pamijahan District involves the distribution of dairy cow's milk which includes product flow, information and finance. This study aims to understand the SCM of dairy milk at Sapi Juara Farm, including product flow, information and finance, as well as efficiency as measured through marketing margin and farmer's share. This research uses quantitative descriptive methods with primary data obtained from interviews. The results of the analysis show that there is a flow of dairy milk products, a flow of information from farmers to various actors in the supply chain, and a flow of funds that includes costs and profits from nine distribution channels that influence the performance of the supply chain based on the payment system. From the analysis of the profit share value, it can be seen that the SCM for dairy cow milk in Pamijahan District is running efficiently. It is hoped that SCM in Pamijahan District can be more efficient to avoid losses at each stage or link in the chain and stabilize milk prices in the market, while improving the welfare of farmers, especially at Sapi Juara Farm.

Novia Marchelia Putri Az Zahra; Isa Runtu Leluni; Imroatun Nafisah; Ahmad Choiron Nur Rizqi; Novi Khoiriawati

Jurnal Ekonomi dan Keuangan Islam 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

The government's policy to increase the price of subsidized fuel in September 2022 has affected the economy in Indonesia. Tulungagung Regency as one of the regions in East Java also felt the impact of this policy. The increase in the price of subsidized fuel makes household consumption expenditure also increase. This study aims to fill the gap in the literature and to determine the effect of the increase in the price of subsidized fuel oil (BBM) on household consumption expenditure in Tulungagung Regency. The approach used in this research is a quantitative approach with the type of research used is associative research. The data source used in this research is secondary data derived from the official websites of the Ministry of Energy and Mineral Resources, Pertamina and BPS Tulungagung Regency in the period 2008-2023, as well as other supporting references such as books, research journals, articles, theses, and news. Data collection techniques in this study are literature studies and documentation with data analysis techniques using simple linear regression. The results of this study indicate that there is a significant influence between the increase in subsidized fuel prices on household consumption expenditure in Tulungagung Regency, with a coefficient of determination of 74,7%.

Yulia Lestari; Resta Uke Yurinda; Misfi Laili Rohmi

Akuntansi dan Ekonomi Pajak: Perspektif Global 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Achieving human development requires GRDP because economic guarantees will increase income and productivity as a result of development, with the main objective being price stabilization (by stabilizing inflation) and preventing the spread of poverty by paying attention to the stability of prices of goods and services on the market. The aim of this research is to determine whether there is an influence of Inflation (X1) and CPI (X2) on GRDP (Y) in Bandar Lampung 2012-2019, either partially or simultaneously. In this research the author uses secondary data with a quantitative approach. The data in this research was obtained through the Central Statistics Agency which was accessed online. So in this research the author used a document study method for collecting secondary data. In analyzing this research the author used the classical assumption test method and multiple linear regression models using IBM SPSS Statistics 26. The analytical method used in the research was the classical assumption test. The results of this research show that the GRDP  in Bandar Lampung in 2012-2019 was only influenced by inflation, not by the CPI.The Coefficient of determination shows that inflation and CPI have a Simultaneous influence on GRDP of 77,7%.

Risaldy Rizkhy Himawan; Heri Prabowo; Sutrisno Sutrisno

Jurnal Riset dan Publikasi Ilmu Ekonomi 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

The automotive industry has looked quiet in recent years, this industry is not as busy as other sectors such as the property sector, mining or the financial sector. The aim of this research is to find out and analyze or provide empirical evidence regarding liquidity, profitability and solvency on automotive company share prices. Data collection in this research uses documentation techniques to obtain data. The data in this research comes from the IDX regarding company financial reports taken in 2016 - 2021. The data collection method is the classic assumption test. Prerequisite tests or classic assumptions (normality test, multicollinearity test, autocorrelation test, heteroscedasticity test), model test (ANOVA), hypothesis test (multiple linear regression analysis, partial test). Based on the results of the liquidity projection t test with a significant Current Ratio (CR) of 0.028, which means it is smaller than the normal value of 0.05, it can be concluded that there is an influence on share prices. For profitability, the projected Earning Per Share (EPR) is significant at 0.823, which means it is greater than 0.05, so it can be concluded that profitability has no significant effect on share prices. For solvency, the projected Debt to Equity Ratio (DER) has a significance of 0.032, which means it is smaller than 0.05, so it can be concluded that solvency has an effect on share prices.

Nur Inayah; Sri Wahyuning; Jarot Dian Susatyono

Akuntansi Pajak dan Kebijakan Ekonomi Digital 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

An accounting system that includes the organization of forms, records and reports that are focused in such a way as to provide information related to finance that is really needed by management to make it easier for company managers. A well-structured accounting system will also provide good meaning for management in managing its business. Every company has several accounting systems that are interrelated and work together to achieve certain goals. Inventory is arranged in staggered form (list/table), while the balance sheet is presented using accounts. Inventory is the basis for compiling balance sheets and annual financial reports. Aruna Cosmetics is engaged in trading various kinds of cosmetics, carrying out simple inventory records using a calculator and transferring them into books, which results in inefficient performance. When prices rise, the FIFO method causes too little effort and tends to overvalue inventory assets compared to direct individual valuation. However, if the actual movement of capital occurs on the basis of the FIFO principle, then the assessment of this method corresponds to a direct individual assessment. The formation of hidden reserves when prices rise is not possible with the FIFO method. An increase in profits due to an increase in the price of inventory is called inventory profit or illusory profit.

Talita Ardra Widyadhana; Adelia Maileni Agustin; Dila Amalia; Firda Shauma Destiawan; Nabilla Hapsari Putri Fauzi +2 more

Pajak dan Manajemen Keuangan 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Shopping activities have become a dominant phenomenon in people's lives, one of which is among students. Students are an important segment in society, so they have become a shopping preference that deserves to be understood more deeply. The aim of this research is to analyze student behavior and preferences from shopping experiences. This research uses a descriptive quantitative method with data collection using a questionnaire with closed answers. The questionnaire was filled in by 152 respondents spread across various universities in Indonesia. The research results show that the e-commerce applications that are often used by students are Shopee and Tokopedia. Students prefer to shop through online shops because the prices offered are more affordable than conventional shops. Apart from that, if you shop via an online shop, the activity time is shorter and more efficient. In the online shop, the products offered are quite diverse and varied, and there are lots of promotions on offer so that they attract the attention of buyers. Online shops are used by students to buy fashion and skincare products because the products offered are more diverse compared to offline shops. Based on this data, it can be understood that students choose to shop through online shops using the Shopee and Tokopedia applications and choose to shop for fashion and skincare.

Wulansari, Tutut; Suwardi Suwardi; Firdaus, Firdaus; Purwanto, Dedik; Hibatullah, Ziyad +1 more

International Journal of Economics and Management Sciences 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

The purpose of this study was to determine the effect of Liquidity, Earning Asset Quality, and Operational Efficiency on the stock price of banking companies. The stock price in the capital market will determine the value of a company, where the performance and health of the company affect its share price, as well as the views of investors.This research is descriptive quantitative research. The population in this study are publicly listed banking companies in Indonesia which are listed on the Indonesia Stock Exchange (IDX) for the 2016-2020 period. The sample used in this study were 20 companies using the purposive sampling method. The data analysis technique used is multiple linear regression, classical assumption test, t test, F test, and the coefficient of determination R Square.The results of the partial test or t test show that Liquidity (LDR) has no significant effect on stock prices, Earning Asset Quality (NPL) has a positive and significant effect on stock prices and Operational Efficiency has a negative and significant effect on stock prices. While the simultaneous test or F test shows that together Liquidity (LDR), Earning Asset Quality (NPL) and Operational Efficiency (BOPO) have a simultaneous effect on stock prices.

Nurhalimah, Nurhalimah

KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi 2024 Universitas Sains dan Teknologi Komputer

Stock returns are generated by investors from buying and selling activities of the stocks they own. The generated return is determined by the increase or decrease in the stock prices. These prices are formed by the fundamental performance of the company. The purpose of this research is to examine the influence of factors such as financial distress, firm size, liquidity, and price to cash flow from operating activities on stock return. This study was conducted on transportation and logistics companies during the period of 2019-2022. A total of 22 companies were selected as samples for this research, using purposive sampling method and obtaining 88 relevant research data. The relationship between the dependent variable and independent variables was analyzed using multiple linear regression. The hypothesis test showed that the variable of financial distress, analyzed using the Zmijewski method, did not have any significant influence on stock return. Firm size, measured by total assets, was also not found to have a significant impact on stock return. The analysis of liquidity using the current ratio did not find a significant influence on stock return. However, price to cash flow from operating activities showed a significant and positive influence on stock return. This factor can be taken into consideration by investors and potential investors when analyzing the financial fundamentals of transportation and logistics companies before investing, as it has an impact on stock return.

Devita Eka Yuniar Wulandari; Ustadus Sholihin; Edi Murdiyanto

Jurnal Ekonomi dan Keuangan Islam 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to determine whether there is an influence of the variables of inflation, interest rates, and exchange rates on stock prices in metal sub-sector companies and the like listed on the Indonesia Stock Exchange for the period 2016 - 2021. The population in this study were all metal sub-sector companies and the like as many as 16 companies, then the researchers used a sampling technique using purposive sampling method. The results of this study indicate that the probability value of the inflation variable of 0.1955 is greater than the significant value of 0.05 so that inflation has no partial effect on stock prices. The interest rate variable has no significant effect partially on stock prices where the probability value of 0.2426 is greater than the significant value of 0.05. The exchange rate variable has a partially significant effect on stock prices where the probability value of 0.0247 is smaller than the significant value of 0.05. Inflation, interest rate, and exchange rate variables together have a significant effect on stock prices where the F-statistic probability value of 0.000 is smaller than the significant value of 0.05.

Zakiatul Fakhiroh; Arsa Arsa; Ahmad Syahrizal; Zakiatul Fakhiroh

Jurnal Ekonomi dan Keuangan Islam 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This thesis entitled The Influence of Marketing Strategy on Increasing Oyster Mushroom Sales at Omah Mushrooms in Baru Village, Mestong District and aims to determine the effect of marketing strategy, product, price, place, promotion on increasing oyster mushroom sales in Baru village, Mestong sub-district in a quantitative descriptive manner regarding. This research is expected to provide benefits to writers, academic institutions related to increasing oyster mushroom sales, as well as being a source of information for SMEs to find out what the marketing strategy is. Based on the results of the research that has been done, data obtained from product, price, place, and promotion variables on increasing sales, The product has a significant effect on the increase in oyster mushroom sales. This is indicated by the X1 regression coefficient of 0.295. The significant value of the product variable is 0.003, which means it is less than 0.05. The value of tcount > ttable or 3.092 > 1.987, thus indicating that the product has a significant effect on oyster mushroom sales in Baru Village, then Ha is accepted and Ho is rejected. Prices have a significant effect on increasing oyster mushroom sales because this is indicated by the X2 regression coefficient of 0.278. The significant value of the price variable is 0.004, which means it is less than 0.05. The value of tcount > ttable or 2.573 > 1.987 then Ha is accepted and Ho is rejected. A significant place on the sale of oyster mushrooms in the Baru Village is due to the X3 regression coefficient of 0.229. The significant value of the price variable is 0.008, which means it is less than 0.05. The value of tcount > ttable or 2.697 > 1.987, thus indicating that location has a significant effect on the sale of oyster mushrooms in Baru Village, so Ha is accepted and Ho is rejected. A significant promotion of the sale of oyster mushrooms in the New Village is due to the X4 regression coefficient of 0.132. The significant value of the price variable is 0.014, which means it is less than 0.05. The value of tcount > ttable or 3.327 > 1.987, thus indicating that promotion has a significant effect on oyster mushroom sales in Baru Village.

Gendis Raihan Ardha

Jurnal Ekonomi dan Keuangan 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

A house is a basic human need, many people are rarely able to save in cash due to rising house prices. By providing pawn products (Home Ownership Credit), the Bank acts as a mediator between the interests of home buyers and sellers in this situation. However, Muslims are not allowed to use the usury transaction interest system used by mainstream banks. For Muslims who want interest-free financial services, the rise of Islamic banking is a good thing. However, the fact that sharia banking has not been able to match conventional banks in Indonesia is proof that the majority of Muslim communities there do not have full confidence in using sharia banks. Based on this, the author looks at and discusses how murabahah contracts are used in sharia finance at the Bank Sumut Syariah Lubuk Pakam Branch Office. The aim of this qualitative descriptive research which combines case study theory is to describe the implementation of the murabahah contract and determine its impact on sharia financing at Bank Sumut Syariah Lubuk Pakam Branch Office. To gather information regarding the use of murabahah contracts in Islam, the data collection approach uses interview procedures, namely questions and answers to officers, employees and authorized parties (in authority), as well as documentation. Descriptive techniques are used in data analysis procedures. The research findings, the application of the DSN-MUI fatwa regarding murabahah, turns out that the DSN-MUINo.04/DSNMUI/IV/2000 fatwa was followed in the case of murabahah financing for subsidized housing mortgage financing carried out by the North Sumatra Syariah Bank, Lubuk Pakam Branch Office.

Anas Wahid Maulana; Isnan Sayid Maulana

Jurnal Ekonomi dan Keuangan 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Analysis of the influence of inflation dynamics in Indonesia on people's purchasing power is an important focus in macroeconomic studies. This research aims to explore the impact of inflation on people's purchasing power in the Indonesian macroeconomic context. The research method used is qualitative, involving observation and interviews by researchers. The research stages are data reduction to shorten, focus and reduce less important things and process the data in such a way that the final conclusion is implemented. From the results of observations and interviews, it can be concluded that the macroeconomic review of inflation in Indonesia illustrates the complex relationship between this phenomenon and people's purchasing power. High inflation can put significant pressure on consumers' ability to purchase goods and services, while moderate inflation with the right policies can provide opportunities for balanced economic growth.      

Rahma Andriani; Khadijah Nurani

Jurnal Ekonomi dan Pembangunan Indonesia 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This research is based on the obstacles experienced by sanjai owners in Harau District are limited capital, marketing, suppliers who are often stuck or late in coming so that it disrupts the smoothness of the sales process. And also the sanjai problem faced by the sanjai owner himself is the increase in the price of raw materials which causes an increase in sanjai production costs so that it ultimately affects the income of a sanjai cracker entrepreneur.The method of this research is descriptive qualitative. This research is motivated by the decline in sanjai business income during the Covid-19 pandemic. Then also accompanied by an increase in the price of raw materials which resulted in increased production costs so that the selling price also increased. If the seller does not increase the selling price, the business will suffer losses. With the sanjai business, it can improve the community's economy and also open up jobs for people who are not yet working. The way sanjai owners survive in the era of many competitors is to offer lower prices, work with travel drivers and improve service to consumers. The obstacle that sanjai owners also experience is capital. For limited capital, sanjai owners can be assisted by family or seek loans from outside parties.

Asep Riandi; Aep Saefullah; Zubair Arza

Jurnal Ekonomi dan Keuangan 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

The rise in fuel prices over the past two years has considerably impeded Indonesian society's present economic recovery following the Covid-19 outbreak. Fuel oil, often known as BBM, is a fuel produced by refining crude oil deep inside the ground. This study intends to explore how the covid 19 pandemic affected lower-class residents of the Rumpin sub-district by raising fuel prices. The case study approach method is used in this study's qualitative investigation. The lower class community is the focus of the study. The study's findings and analysis demonstrate how claustrophobic the lower-class community in Rumpin District is despite the fact that this fuel is essential for movement. so that fuel will still be bought despite the price hike. According to the study's findings, the government's experience with inflation compelled them to adopt a policy of raising fuel prices.

Sumi Lala; Alder Haymans Manurung; Wirawan Widjanarko; Muhammad Asif khan; AWN Fikri

Jurnal Manajemen dan Ekonomi Bisnis 2024 Pusat Riset dan Inovasi Nasional

Sumi Lala.202010325238. Portofolio Construction On The Indonesia Stock Exchange (BEI) Using The Markowitz method (Empirical Study Of Kompas 100 period December 2014 – September 2023). Investment development is currently very rapid. Ownership of 2 or more items can called a portofolio.Investments will experience increases and decreases in the portofolio. This research aims to understand the level of  return of portofolios formed through Markowitz and also a comparison between portfolios returm with market capitalization and weighting. The shares in the portfolio are shares listed on the Kompas 100 Index. This research uses end of month data for the period December 2014 to September 2023.The results of this research found that 61 shares included in the portolio did not have a negative weight.the next result of this research is that the market rate of return portolio (IHSG) Significantly influences the rate of return of the portfolio that has been formed based on market capitalization significantly 1% Other macro variables US Dollar exchange rate.Interest rates and oil prices do not significantly affect the rate of return portfolios formed based on Market Capitalization.

Husin Sariangsah; Firman Syahputra

Jurnal Inovasi Sosial dan Pengabdian 2024 Lembaga Pengembangan Kinerja Dosen

The Tridharma of Higher Education contains three important points, namely education, research and community service. Community service on this occasion was carried out with partners from Ar Rahman Junior School. Current technological developments, especially computer technology, are very advanced. In Indonesia, many computer products are marketed with various types, prices and specifications. The computer hardware component manufacturing industry competes with each other to satisfy consumers and customers. Computer assembly and installation are important processes in the development and maintenance of efficient and reliable computer systems. In-depth knowledge of assembly and installation procedures is key to ensuring optimal performance as well as system safety. For this reason, there is a need for computer assembly and installation training for students at Ar Rahman junior School who have the knowledge and skills in assembling and installing their own computers properly and are able to implement it at school.