JURNAL RISET AKUNTANSI JAMBI

Implementasi Metode Exponensial Smooting dalam Memprediksi Harga Logam Mulia Emas Optimasi Abadi (Eoa Gold)

2024-04-27T04:13:06+00:00

Precious metals are one of the best investment choices and are currently still the prima donna in people's lives. The development of the times has caused precious metals, especially bars, to appear with various brands, one of which is Eoa Gold, which has advantages over other LMs. The price of precious metals always changes from time to time and the demand for it in Indonesia is increasing, so one solution is needed, namely forecasting Gold prices in Indonesia. This aims to find out the price of precious metals that will come. The forecasting method in this study uses the Single Exponential Smoothing method which can perfect a forecasting result by smoothing past values which function to produce forecasting values. The data used is time series data from January 1 2022 to December 31 2022 for 12 months. Then, in this study, the SES analysis uses the parameters dan ,, then evaluates the error value of the forecasting results with the Mean Absolute Percentage Error (MAPE). The lowest MAPE results obtained were when the parameter for all Eoa Gold sizes with values of 0,44%, 0,43%, 3,74% and 0,51%. Based on the MAPE value criteria, it is concluded that the Single exponential smoothing method is very accurate in forecasting the price of Eoa Gold.

FAKTOR-FAKTOR YANG MEMPENGARUHI HARGA SAHAM PERUSAHAAN ROKOK YANG LISTING DI BURSA EFEK INDONESIA

2024-04-27T04:12:46+00:00

This study aims to determine the factors that affect the stock prices of cigarette companies listed on the Indonesia Stock Exchange during the Covid-19 pandemic. By using monthly data obtained from the datastream as well as using linear regression panel data. To test the relationship that occurs, two indicators of the company's financial performance are used which then become dependent variables, namely Dividend Per Yield and Price Earning Ratio and one independent variable, namely Stock Price. This research found that Dividend Per Share has a significant relationship with the Share Price of cigarette companies listed on the Indonesia Stock Exchange during 2021 while the Price Earning Ratio has no relationship at all.

Pengaruh Self Efficacy, dan Kompleksitas Tugas Terhadap Kemampuan Auditor dalam Mendeteksi Kecurangan

2024-04-27T04:12:26+00:00

This study aims to examine the effect of Self Efficacy and task complexity on the auditor's ability to detect fraud at the BPK RI Representative for South Sulawesi Province. This research was conducted at BPK RI Representative of South Sulawesi Province. This study uses primary data by conducting direct research in the field by giving questionnaires/question sheets to 56 respondents who are BPK auditors. The data analysis method used is Structural Equation Model (SEM) analysis. The results showed that: The Self Efficacy variable has a positive but not significant relationship to the auditor's ability to detect fraud, while task complexity has a positive and significant effect on the auditor's ability to detect fraud.

PENGARUH KINERJA KEUANGAN TERHADAP PERUBAHAN HARGA SAHAM BANK RAYA INDONEISA,Tbk DI BURSA EFEK INDONESIA

2024-04-27T04:12:05+00:00

The purpose of this research is to examine the effect of Financial Performance, namely Return on Assets (ROA) and Earnings Per Share (EPS) on the stock price’s changes of Bank Raya Indonesia are listed on the Indonesia Stock Exchange (IDX). The research hypothesis was analyzed using multiple linear regression methods, while the financial data is taken from Bank Raya Indoensia, Tbk. The results indicate that Return on Assets (ROA) and Earnings per Share (EPS) both partially and simultaneously influence on stock prices. However, the result of adjusted R2 show that 38,30 percent of stock prices are influenced by the Return on Assets (ROA) and Earning per Share (EPS), while 87,90 percent is influenced by other variables outside this model.

Pengaruh Literasi Keuangan, Kecerdasan Spiritual dan Gaya Hidup terhadap Pengelolaan Keuangan Ibu Rumah Tangga

2024-04-27T04:11:45+00:00

This research is initiated by the existence of problems faced by housewives in managing finances. Housewives must have basic competencies that must be understood such are planning, management, and financial control activities. Therefore, this study aims to determine the effect of financial literacy, spiritual intelligence and lifestyle on the financial management of housewives simultaneously and partially. This research is quantitative with a survey approach. Data collection used financial literacy questionnaires, spiritual intelligence questionnaires, lifestyle questionnaires, and financial management questionnaires. The sample consisted of 85 housewives in the Lubuk Begalung Subdistrict. Data analysis used is multiple linear regression analysis, F test and t test. This study succeeded in proving simultaneously that financial literacy, spiritual intelligence and lifestyle have a significant effect on the financial management of housewives; partially financial literacy has a significant effect on the financial management of housewives; partially, spiritual intelligence has a significant effect on the financial management of housewives; and partially lifestyle has a significant effect on the financial management of housewives. The contribution of the three variables namely financial literacy, spiritual intelligence and lifestyle to the financial management of housewives is 80,1%.