EFEK PERISTIWA POLITIK TERHADAP ABNORMAL RETURN DAN TRADING VOLUME ACTIVITY PADASAHAM LQ-45

ABSTRACT This study aims to verify whether the percentage of stock offerings, company age, and market timing affect the underpricing of companies that make Initial Public Offering (IPO)during 2014-2017. This research is a type of quantitative research and the data analysismethod used is multiple linear regression analysis. The sampling technique used in this studywas a purposive sampling technique with certain criteria, so that 76 sample companies wereobtained. Based on the results of data analysis that has been done, it is found that the percentage variable share offering has a significant effect on the level of underpricing, while the agevariable of the company has no significant effect on the level of underpricing. In addition, itwas found that the market timing variable had a significant effect on the level of underpricingand simultaneously the percentage of shares offering, company age, and market timing had asignificant effect on the level of underpricing of companies that conducted Initial PublicOffering (IPO) on the Indonesia Stock Exchange

Pengaruh Pertumbuhan Jumlah Laba, Tingkat Perputaran Kas Dan Jumlah Kredit Bermasalah Terhadap Profitabilitas Koperasi Simpan Pinjam Bunga Tanjung Di Punggur Lampung Tengah

Penelitian ini bertujuan Untuk mengetahui Pengaruh Pertumbuhan Jumlah Laba, Tingkat Perputaran Kas Dan Jumlah Kredit Bermasalah Terhadap Profitabilitas Koperasi Simpan Pinjam Bunga Tanjung Di Punggur Lampung Tengah. Jenis data yang digunakan dalam penelitian ini adalah jenis data kuantitatif. Analisa data penelitian dilakukan dengan menggunakan analisis data kuantitatif dengan pengujian persyaratan instrumen, Persyaratan analisis dan hipotesis. Hasil penelitian menunjukkan bahwa Pertumbuhan Jumlah Nasabah (X1) berpengaruh secara positif dan signifikan terhadap profitabilitas KSP Bunga Tanjung.Tingkat Perputaran Kas (X2) berpengaruh secara positif dan signifikan terhadap profitabilitas KSP Bunga Tanjung. Sedangkan Jumlah Kredit Bermasalah (X3) berpengaruh secara negatif dan signifikan terhadap profitabilitas di KSP Bunga Tanjung

Peran BUMDes Sektor Koperasi Pada Masa Pandemi Covid-19 Terhadap Kesejahteraan Petani Karet (Studi Pada Kampung Adi Jaya Kabupaten Way Kanan)

The objectives of this study are 1) to determine the effect of the role of BUMDes Jaya Abadi in the cooperative sector as a funding institution during the COVID-19 pandemic on the welfare of rubber farmers. 2) To determine the effect of the role of BUMDes Jaya Abadi in the cooperative sector in creating jobs during the COVID-19 pandemic on the welfare of rubber farmers. 3) To determine the effect of the role of BUMDes Jaya Abadi in the cooperative sector as part of public education during the COVID-19 pandemic on the welfare of rubber farmers. 4) To determine the effect of the role of BUMDes Jaya Abadi in the cooperative sector as a stabilizer during the covid-19 pandemic on the welfare of rubber farmers. 5) To find out the joint influence of the role of BUMDes Jaya Abadi in the cooperative sector as a funding institution, creating jobs, public education, and stabilizing during the COVID-19 pandemic on the welfare of rubber farmers. The population used in this study were rubber farmers in Kampung Adi Jaya, amounting to 125 people. The sample used in this study were 95 people. The data obtained were analyzed using multiple linear regression equations, coefficient of determination, t test, and f test. Based on the results of research and discussion, several conclusions can be drawn that funding institutions have a direct positive and significant influence on the welfare of rubber farmers. Creating jobs has a direct positive and significant impact on the welfare of rubber farmers. Public education has a direct positive and significant effect on the welfare of rubber farmers. Stabilizers have a direct positive and significant effect on the welfare of rubber farmers. Funding institutions, creating jobs, public education, and stabilizers together have a positive and  significant influence on the  welfare of rubber farmers. Keywords: welfare of rubber farmers, the role of cooperatives &nbsp

ANALISIS AKUNTANSI LINGKUNGAN PADA PENGELOLAAN LIMBAH SEBAGAI SALAH SATU BENTUK TANGGUNG JAWAB CSR SOSIAL PADA PERUSAHAAN PT SUGAR GROUP COMPANIES

This study aims to determine environmental accounting for waste management as a form of social CSR responsibility in PT Sugar Group Companies. This type of research is descriptive research. Data analysis of Miles and Huberman's model, namely data reduction, data display, and conclusion drawing / verification. The results of this study indicate that the application of environmental accounting to waste management at PT Sugar Group Companies has been carried out well. However, environmental costs are not measured in detail, such as the cost of implementing labor and the cost of water and electricity which are totaled in terms of production activities. PT Sugar Group Companies have run a CSR program better known as PKBL (Partnership and Community Development Program), PKBL is carried out in a series of planned and measured activities

ANALISIS PENGEMBANGAN SISTEM AKUNTANSI PENERIMAAN DAN PENGELUARAN KAS PADA BMT FAJAR KCP DAYA MURNI TUBABA

Penelitian tujuan untuk mengetahui pengembangan sistem penerimaan dan pengeluaran kas pada BMT FAJAR Tubaba. (1)Sistem Akuntansi (SIA),yang terjadi di BMT FAJAR. Desain penelitian yang digunakan peneliti dalam penelitian ini menggunakan pendekatan kualitatif.Objek penelitian ini adalah penerimaan dan pengeluaran kas,dan pengembamngan SIA BMT FAJAR,dalam penelitian tersebut penulis ditempatkan bagian keungan.Teknik pengambilan sampel yang digunakan adalah dokumentasi dan wawancara.Penelitian ini menggunakan pendekatan kualitatif.Hasil penelitian menunjukan penerimaan dan pengeluaran kas,dan pengembangan sistem SIA BMT FAJAR kurang baik untuk digunakan

Analisis Pengendalian Persediaan Barang Dagang (Inventory) Dan Harga Pada Keputusan Pembelian Air Minum Dalam Kemasan (Amdk) Merek Isqo PT Metro Surya Inovasi (PT Mesva) Di Kota Metro Lampung

This research is a qualitative research with a qualitative descriptive method. This study took 1 respondent from the warehousing staff of PT Metro Surya Innovation as a provider of information about the company's merchandise inventory and 6 large outlets selling Isqo brand bottled drinking water as a provider of price information on purchasing decisions for isqo brand bottled drinking water. Data collection techniques using observation, interviews, and documentation. Based on the results of the analysis and assessment in this study, it shows that in the period August-December 2021, the EOQ/KPE method is 999 units/box with a repurchase frequency of 14 times. Safety stock is 95 units/box and ROP/TPK 190 units, the maximum inventory of goods at the company that must be maintained is 1,094 per day. Based on the comparison results if the merchandise control method is carried out using the EOQ/KPE method, the company can increase efficiency and provide benefits to the company with a cost difference of Rp. 7,281,281. The results show that by using the EOQ/KPE method, the company can precisely determine the safety stock so as to minimize the occurrence of shortages of goods and can also determine the ROP/TPK to avoid delays in ordering and delivery of goods to the customer

ANALISIS AKUNTABILITAS DAN TRANSPARANSI PENYALURAN DANA DESA (DD) UNTUK MASYARAKAT TERDAMPAK COVID-19

Penelitian ini bertujuan untuk meneliti kinerja pemerintah desa di Desa Mojopahit, Kecamatan Punggur Kabupaten Lampung Tengah dalam pengelolaan Dana Desa (DD) di masa pandemi Covid-19. Untuk melihat kinerja pemerintah desa dalam mengelola Dana Desa (DD), maka peneliti merujuk pada tahap perencanaan, tahap pelaksanaan, tahap penatausahaan, pelaporan dan pertanggungjawaban. Penelitian ini menggunakan pendekatan deskriptif kualitatif dengan teknik pengumpulan data melalui observasi, wawancara dan dokumentasi. Hasil penelitian menunjukkan bahwa kemampuan pemerintah desa di Desa Mojopahit Kecamatan Punggur Kabupaten Lampung Tengah dari segi aspek akuntabilitas dan transparansi sudah cukup baik sesuai dengan Permendagri Nomor 113 Tahun 2014 serta dalam penyaluran Dana Desa (DD) sudah tersalurkan kepada masyarakat terdampak Covid-19

Entrepreneurship Development Model for Migrant Workers (Case Study of Migrant Workers in Hongkong)

Migrant workers have became a phenomenon for the government. They have been considered as foreign exchange heroes for the government but on the contrary there is something untouchable thing after they have done their contracts. Do they will decide to continue their contracts or cut off their contracts and go back to Indonesia with all the problems embedded to them. Entreprenuership is one of the solution for them as their provision skill after they go back to Indonesia and not working as migrant workers anymore. Based on the problem, an alternative model must be found for the problem solver. The Objectives of this research is to make an entrepreneurship development model for the migrant workers. The specifif objectives for the research is to implement the entrepreneurship development model for the migrant worker that can be used by migrant workers. The Research method used for the research is multiple case study. The collecting data method used for the research is combinating approach (triangulation). There are survey, observation, field study PRA (Participatory rural appraisal) and action research. Research level used for the research is explorative and analysis method used for the research is qualtitative

ANALISIS KEPUTUSAN PEMBIAYAAN TALANGAN HAJI PADA NASABAH DI PT. BPRS METRO MADANI

This research is a qualitative research that aims to analyze the decision of financing hajj bailouts for customers. This research was conducted at PT BPRS Metro Madani, with data sources consisting of primary data sources. And the secondary data sources that the researchers used came from books, journals and theoretical articles, documents, and photos related to financial reports which discuss the Analysis of Decisions on the Financing of Hajj Bailout for Customers at PT. BPRS Metro Madani". Research Results The process of analyzing the feasibility of financing at BPRS Metro Madani using the analysis of: Character, capacity, capital, collateral, and Sharia compliance Hajj bailout product at PT. BPRS Metro Madani implements a multi-service Ijarah contract to take Ujrah as an advantage.&nbsp