Abstract:Abstract This research aims to determine the effect of company size, audit tenure, audit fees, company size and financial performance on audit quality. The method used is associative with a quantitative approach. The type…
ype of data used is secondary data in the form of annual financial reports published on the Indonesia Stock Exchange (BEI) for the period 2018 - 2022. Samples were collected using the purposive sampling method. The amount of data observed was 92 companies, resulting in 46 companies or 230 observation data. Data were processed using the Eviews 10 Statistical Program to test hypotheses using logistic regression analysis. The results reveal that KAP size, audit tenure, audit fee, company size, and financial performance simultaneously influence audit quality, then the results of the t statistical test show that audit fees and company size have a positive effect on audit quality, but KAP size, audit tenure and financial performance have no effect on audit quality.
Abstract:This research aims to determine the effect of environmental accounting and corporate social responsibility disclosures on the financial performance of pharmaceutical sub-sector manufacturing companies listed on the Indonesia…
esia Stock Exchange in 2018-2021. Environmental accounting disclosures will encourage the ability to minimize environmental problems faced by the Company, problems of environmental damage, their causes and their impact on human life both now and in the future. This encourages people to realize the importance of environmental conservation. This research uses quantitative methods. The sample in this research was 36 data collection using the company's annual report. Sampling used total sampling and the significance level used was 0.05. Based on research results, Environmental Accounting positively and significantly influences financial performance, Corporate Social Responsibility positively and significantly influences financial performance, Environmental Accounting disclosure and Corporate Social Responsibility simultaneously influence the financial performance of Pharmaceutical Sub-Sector Manufacturing Companies Listed on the Stock Exchange Indonesia in 2018-2021.
Abstract:Sales forecasting is a crucial component of operational strategy and inventory management in the culinary industry, particularly for businesses dealing with raw materials that have short shelf lives. The Sate Padang Hapis…
s business faces the challenge of unpredictable monthly fluctuations in consumer demand, which often lead to supply imbalances, overproduction, or lost profit opportunities due to stockouts. This study aims to implement and analyze the accuracy of the Single Moving Average (SMA) quantitative forecasting method in predicting Sate Padang Hapis sales volumes for June 2026. Model performance was evaluated by assessing mathematical accuracy across two time-interval variations: 3-month and 5-month moving averages. Projection error rates were rigorously measured using Mean Absolute Deviation (MAD), Mean Squared Error (MSE), and Mean Absolute Percentage Error (MAPE) parameters. The analysis reveals that the Single Moving Average model with a 5-month interval yields projections closest to actual data, achieving the lowest error rates (MAD: 28.00; MSE: 1,304.00; MAPE: 2.28%). Implementing this forecasting model provides management with an objective basis for decision-making, enabling the effective and efficient optimization of raw material logistics and supply management.
Abstract:Improper rice stock management in wholesale businesses can lead to shortages or overstock that negatively impact operational efficiency. This study aims to forecast rice stock needs at Warung Grosir Giran using the Weighted…
ted Moving Average method with a weighting of 1:2:3, based on historical data from January 2025 to June 2026. A quantitative approach with time series forecasting technique was applied. Accuracy was evaluated using Mean Absolute Deviation, Mean Squared Error, and Mean Absolute Percentage Error. The results show that the forecasted rice stock requirement for July 2026 is 1,456.67 kg. The accuracy evaluation yielded a Mean Absolute Deviation of 78.22, Mean Squared Error of 9,288.15, and Mean Absolute Percentage Error of 5.71%, which is classified as highly accurate. In conclusion, the Weighted Moving Average method is suitable as a decision-support tool for rice stock management at Warung Grosir Giran.
Abstract:Bread product sales have become an important aspect of the bakery business, influenced by fluctuations in demand that are not easily predictable. Efficient sales management requires a deep understanding of sales patterns.…
. This study aims to optimize bread product sales by using the K-Means Clustering algorithm to analyze daily sales performance at Toko Roti Amin. The data used includes sales volume and transaction frequency for bread products, consisting of 356 data points. The results show that the bread products can be grouped into three clusters: 129 data in the “Good Sales” cluster, 28 data in the “Moderate Sales” cluster, and 199 data in the “Low Sales” cluster. These findings assist bakery owners in managing stock, production planning, and more targeted marketing strategies. Although there are limitations in using K-Means Clustering, such as dependence on the initial centroid selection, this study proves that applying this technique can enhance inventory management and maximize profit in the bakery business.
Abstract:Technological advances support digital transformation in sales data management. Wan Toys & Sport stores face difficulty understanding sales patterns, such as the highest sales months and most popular products. This research…
rch uses the K-Means clustering method with the CRISP-DM approach to group sports products based on their sales level. The analysis results show that this method is able to divide products into three categories: high, medium and low, thus providing strategic insight for stock management and marketing. Products with high sales are prioritized for stock, while products with low sales are targeted for promotion. This method effectively supports operational efficiency and data-based decision making at Wan Toys & Sport stores.
Abstract:Everbright has become one of the distributing companies selling various products, one of which is the Dettol product. In optimizing the stock and marketing of Dettol products, the company faces difficulties in identifying…
g the best-selling products and those less favored by customers. This research data originates from the sales transaction data of Dettol soap in November, comprising 77 sales data. Through the use of data mining, particularly the K-means Clustering method, it becomes a relevant approach to solving this issue. The objective of this research is to avoid excess inventory that remains unsold while meeting the diverse needs of customers. The results of this study show the visualization of the distribution of Dettol soap product clusters and grouping based on sales levels. There were 21 best-selling item data, 31 well-selling item data, and 25 less popular item data, enabling the company to manage inventory based on the best-selling items.
Abstract:This study aims to empirically analyze the effect of exchange rates and interest rates on the stock prices of banking companies listed on the Indonesia Stock Exchange during the 2020-2024 period. The research employs a quantitative…
uantitative approach with a causal-associative design and utilizes secondary data obtained from official publications of Bank Indonesia (BI) and the Indonesia Stock Exchange (IDX). The research population consists of 45 banking companies, from which 20 companies meeting the sampling criteria were selected using purposive sampling. Data analysis was conducted comprehensively through descriptive analysis, classical assumption tests, multiple linear regression, and hypothesis testing with the assistance of SPSS software. The findings reveal that, partially, exchange rates have a significant negative effect on stock prices, and interest rates also exert a significant negative effect. Furthermore, simultaneous testing confirms that both independent variables significantly and negatively influence banking stock prices. These results highlight that macroeconomic volatility, particularly exchange rate fluctuations and interest rate movements, are crucial determinants to be considered in capital market analysis. Academically, this study contributes to the literature on the relationship between macroeconomic indicators and stock price dynamics, while practically, the results may serve as a reference for investors in making investment decisions, for policymakers in formulating economic stabilization strategies, and for banking institutions in anticipating market risks arising from both global and domestic economic uncertainty.
Abstract:Stock prices represent the market’s consensus regarding the fair value of a business entity, formed through a rational assessment of both financial and non-financial information. Within the frameworks of signaling theory…
ry and market efficiency, financial ratios serve as fundamental indicators reflecting a company's ability to generate profit, manage assets, and maintain short-term liquidity stability. When the market faces systemic disruptions, such as the COVID-19 pandemic, and transitions toward post-pandemic normalization, investor sensitivity to internal indicators tends to increase due to heightened external uncertainty. Consequently, a deep understanding of the internal determinants of stock prices becomes increasingly critical for data-driven investment decision-making. This study aims to empirically examine the effect of the Current Ratio (CR), Return on Assets (ROA), and Total Asset Turnover (TATO) on stock prices, both partially and simultaneously, in companies listed on the Indonesia Stock Exchange (IDX) during the 2020-2024 period. A quantitative approach was employed, using a descriptive-verificative design and secondary data drawn from audited financial statements and annual closing stock prices. The sample consisted of 91 companies selected through purposive sampling, and the data were analyzed using multiple linear regression with SPSS version 27. The analysis results indicate that all three independent variables have a positive and significant impact on stock prices, both individually and collectively. This study contributes to the capital market literature by highlighting the relevance of financial ratios in explaining stock price fluctuations in the post-pandemic period, a topic that remains underexplored in the context of developing countries.
Abstract:Karang Tunggal Village, located in Kutai Kartanegara Regency, has excellent potential in the livestock sector, especially in producing livestock products such as meat and milk. However, managing livestock products and waste…
ste still faces various obstacles, including a lack of awareness among farmers regarding efficient and sustainable management practices. This research aims to analyze the application of a participatory approach in education on managing livestock products and waste by directly involving the livestock community. This approach allows farmers to actively participate in every process stage, from problem identification to implementing solutions based on local needs. The data in this research was obtained through in-depth interviews, field observations, and focus group discussions (FGD) involving local breeders and related stakeholders. The research results show increased quality of livestock products, especially regarding cleanliness, food safety, and selling value. Apart from that, there has been a waste reduction that was previously simply thrown away, with innovations in using waste as organic fertilizer and additional feed for livestock. The adoption of more sustainable livestock practices is also starting to be implemented by livestock farmers, improving their economic welfare. Furthermore, this program opens up opportunities for developing value-added processed products, such as pasteurized milk and processed meat, which can increase farmers’ income. Collaboration between farmers in managing joint businesses is also growing, creating a more solid livestock ecosystem. Apart from the economic impact, this participatory approach also increases farmers’ awareness of the importance of sustainability and better environmental management, which contributes to the sustainability of the livestock sector in Karang Tunggal Village.