Pengaruh Green Shoe Option and Lock Up Saham Goto Dalam Menstabilkan Harga Saham

Pada proses Initial Public Offering (IPO) saham perusahaan GoTo akan mengalami masalah dalam ketidakstabilan harga saham. Pihak manajemen GoTo menerapkan kebijakan Green Shoe dan Lock up saham untuk menstabilkan harga saham tersebut. hasil penelitian menunjukkan bahwa greenshoe option yang dilakukan pihak GoTo dapat menjaga stabilitas harga saham selama stabilitas itu dilakukan tetapi masifnya transaksi penjualan dapat menekan kembali harga saham tersebut, sedangkan skema Lockup saham GoTo selama Initial Public Offering (IPO) dapat menjaga likuiditas dan stabilitas harga saham akan tetapi setelah lockup tersebut berakhir harga saham GoTo terus mengalami penurunan yang mencerminkan bahwa beberapa investor lama GoTo merealisasikan likuiditas saham

Determination Of Return On Assets: Analysis Of Solvency Ratio And Liquidity Ratio

The main objective of this study is to provide an in-depth understanding of how solvency and liquidity ratios affect a company's ability to use its assets efficiently in generating profits, as well as to make useful contributions to managerial decision making and evaluation of company performance. Several indicators in the study were studied to analyze the determination of the solvency ratio consisting of (Debt to Asset Ratio and Debt to Equity Ratio) and liquidity ratio (Current Ratio) to Return on Assets (ROA) with a sample of several large industrial companies listed on the Indonesia Stock Exchange with a period of 2015 2020. Research with test analysis techniques analysis of test selection of Test models (chow, hausman and langrange multiplier), classical assumption test with Multicollinearity and Heteroscedasticity, Regression Test panel data, Correlation Test and hypothesis testing (partial / t-Test and simultaneous / F-Test). The results of research through partial tests and simultaneous tests with the main focus of industrial companies resulted in that the three variations of DAR, DER and CR had no influence on the Return on Assets of the company objects sampled

Pelatihan Dewan Kemakmuran Masjid dengan Pengembangan Bisnis Online

Training of the Mosque Prosperity Council (DKM) with a focus on online business development. This activity aims to equip DKM administrators to develop business units for economic independence in running online businesses and their impact on the welfare of the people. the research was conducted online by involving administrators from the Al-Amanah Kujang Mosque DKM. The research was conducted online by involving administrators from Al-Amanah Kujang Mosque, Jl. Tongkeng Dalam No. 48 Merdeka Sumur Bandung, including material on Digital-Based Indomie Warung Business Model, Use of Social Media to Increase Sales and Digital-Based Indomie Ramen Warung Financial Recording. The results showed a significant increase in the knowledge and skills of DKM administrators in running an online business after attending the training.  Prior to the evaluation, the training participants were asked to create an Indomie-based online business unit based on products or services managed by the mosque.  The online business is expected to provide additional income for the mosque that is used for DKM.DKM training on online business development is proven to be effective in empowering DKM administrators for economic independence and improving the welfare of the people. This approach can be applied more widely by considering the potential and characteristics of each mosque

Pelatihan Accounting Games Sebagai Sarana Peningkatan Dasar Literasi Akuntansi Pada Generasi Milenial dan Zoomer

The importance of learning about accounting knowledge from the start is the right step in preparing prospective accountants in the future. The importance of learning accounting using the game method has a good impact and response to the millennial generation in terms of increasing their financial literacy in carrying out economic activities. This training was carried out with the aim of increasing knowledge of accounting and financial literacy to prepare the millennial generation who are ready to become accountants in the future. This community service is carried out at Dharma Karya High School (SMA). The target audience for this training is grade 12 students with a concentration in social sciences. This training method is carried out offline using game accounting media as a tool for carrying out mentoring and training for class 12 students at SMA Dharma Karya. The results of this training were that Class 12 High School students with a concentration in social sciences were happier and were able to capture learning in the field of accounting to capture the absorption capacity related to accounting and financial literacy. Then in this training the participants' enthusiasm became higher and enthusiastic because the method used could make students' thinking about accounting easier and lighter, compared to learning using the text book method. With this training, overall participants can capture learning and increase accounting literacy more quickly and easily

Determinants of Financial Inclusion and Financial Well-Being of MSMEs Entrepreneurs in Lamandau Regency

Micro, Small, and Medium Enterprises (MSMEs) are an important sector in the Indonesian economy, contributing greatly to job creation and economic growth. Financial inclusion and financial well-being of MSMEs entrepreneurs are important factors in improving the performance and competitiveness of MSMEs. The objective of this study is to examine the factors that influence financial inclusion and financial well-being. There are four independent variables tested, namely financial literacy, accessibility, affordability, and use. This study was conducted in Lamandau Regency, Central Kalimantan Province, Indonesia. The sample of this study was MSMEs entrepreneurs in Lamandau Regency, Central Kalimantan Province. Data were collected through questionnaires and processed using the smart-PLS application. The questionnaire was distributed to the MSMEs communication forum in the form of an e-form. The results of this study indicate that the factors that influence financial inclusion and financial well-being are financial literacy. The conclusion of this study is that financial literacy is a determining factor in financial inclusion and ultimately affects financial well-being. These results provide recommendations for the government to play an active role in providing financial education to the public, especially MSMEs entrepreneur

A New Application of School Budgets: Utilization Perspective

The School Activity Plan and Budget Application (ARKAS) is an information system that utilizes advances in Information Communication and Technology (ICT) to carry out the functions of the system of budgeting, implementing, administering and accountability of school operational assistance funds in primary and secondary education units nationally. This application was created to handle school financial management problems whose process is still done manually and has not been integrated with one system. With the support of integrated technology, schools can use it to manage finances and the Ministry of Education and Culture and Technology can monitor the accountability of each school. The purpose of this study is to analyze the use of ICT for school budget management. Data collection in this study through observation, interviews and documentation. Data analysis techniques are carried out by data reduction, data presentation, data analysis and conclusions to the results. From the research, it was concluded that the average use of ICT in each region in managing school installments is still low so that the decision of the Ministry of Education and Culture in creating applications to integrate the system is very appropriate to increase the use of ICT in managing school budgets Keywords: ICT, ARKA

Integrasi Penerapan Akuntansi Forensik dan Audit Investigatif dalam Mendeteksi Fraud: Studi Literatur

Financial scandals often occur in the business world, and many cases such as KKN (corruption, collusion, and nepotism), manipulation of financial reports, and money laundering often occur. These various kinds of issues are very good and very interesting to discuss because there are many ways that actors use to provide information that is made up of neat schemes but end up committing fraud to various parties. The purpose of this research was to find out the role of forensic accounting and investigative auditing in finding and detecting fraud through a literature review. The research process was carried out in an observational and exploratory manner using the literature review method. The population in this study is all research and studies related to the field of forensic accounting and investigative auditing in detecting fraud or fraud. The results of the study found that forensic accounting and investigative auditing are collaborative and proven in fraud detection. An investigative audit seeks to detect and reveal fraud, while forensic accounting can be a valid means of evidence in legal and litigation processes that have reached the court and trial stages in the process of disclosing fraud

PENYULUHAN DAN PENDAMPINGAN MENINGKATKAN KETERAMPILAN DAN PEMAHAMAN AKUNTANSI SISWA-SISWI SMAN 4 TANGERANG SELATAN

Dimasa pandemi covid-19 menjadi sebuah fenomena yang sangat luar biasa dalam kegiatan seluruh aspek kehidupan, tidak terkecuali di bidang pendidikan yang harus mengubah sistem pembelajaran secara nasional karena kebijakan pemerintah untuk pembatasan sosial berskala besar, semua siswa melakukan pembelajaran dari rumah dan lokasi tinggal masing-masing. Dikarenakan kebijakan tersebut siswa harus melakukan penyesuaian untuk dapat menangkap mata pelajaran dengan tetap optimal. Pengabdian kepada masyarakat yang dilakukan ini diadakan untuk membantu permasalahan tersebut kepada siswa-siswi kelas XII Jurusan IPS pada SMAN 4 Kota Tangerang Selatan untuk mata pelajaran ekonomi akuntansi dalam hal pemahaman dan keterampilan dalam mengidentifikasi transaksi dan pembuatan laporan keuangan sederhana. Metode yang digunakan pembelajaran dengan menggunakan Accounting Business Game (ABG). Siswa-siswi menjadi lebih senang dan kritis dalam pelaksanaan pembalajaran untuk membantu meningkatkan pemahaman dan keterampilan dalam bidang akuntansi