Jurnal Akuntansi, Keuangan dan Teknologi Informasi Akuntansi

ANALISIS FAKTOR-FAKTOR YANG MEMENGARUHI ADOPSI CLOUD ACCOUNTING PADA UMKM DI KOTA MATARAM

2025-11-04T13:44:02+07:00

This study aims to analyze the factors influencing cloud accounting adoption among Micro, Small, and Medium Enterprises (MSMEs) in Mataram City using the Technology–Organization–Environment (TOE) framework, specifically the factors of relative advantage, compatibility, competitor pressure, and business control. The research method used is a descriptive quantitative method with data collection through questionnaires to 85 MSMEs in Mataram City who have used cloud accounting applications for at least one year, using a purposive sampling technique. The results show that cloud accounting adoption among MSMEs in Mataram City has a positive impact on technological, organizational, and environmental aspects, where relative advantage and compatibility are the most dominant factors in driving adoption, characterized by increased efficiency, productivity, ease of financial management, and suitability of features to business needs. In addition, business control and competitor pressure also have a positive contribution in improving internal control, financial data quality, and MSME competitiveness, although their influence is not as strong as technological factors. The conclusion of this study is that the adoption of cloud accounting in MSMEs in Mataram City is significantly influenced by the perception of benefits and suitability of technology, so that increasing digital literacy and providing cloud accounting solutions that suit the characteristics of MSMEs are important factors in encouraging wider adoption.

Keywords: Cloud Accounting, Relative Advantage, Compatibility, Competitor Pressure, Business Control, TOE Framewor

HUBUNGAN SALES GROWTH DAN EPS GROWTH TERHADAP PERTUMBUHAN HARGA SAHAM

2025-12-17T11:11:54+07:00

This study aims to analyze the effect of revenue and Earnings Per Share (EPS) on stock price growth of technology sector companies listed on the Indonesia Stock Exchange. This study employs secondary data from corporate financial statements and applies panel data regression analysis using the Random Effect Model approach. The results indicate that revenue has a positive but insignificant effect on stock price growth, while EPS has a positive and significant effect on stock price growth. These findings suggest that investors place greater emphasis on profitability indicators rather than revenue growth when evaluating the value of technology sector stocks. This study is expected to provide empirical evidence for capital market research and serve as a reference for investors in making investment decisions.

Keywords: Revenue, Earnings Per Share, Stock Price Growth, Technology Sector

PENGARUH DEBT TO EQUITY RATIO, RETURN ON ASSET DAN TOTAL ASSET TURNOVER TERHADAP PRICE TO BOOK VALUE PADA PERUSAHAAN SUBSEKTOR TELEKOMUNIKASI

2025-12-12T15:58:57+07:00

This study aims to determine the effect DER, ROA, and TATO on PBV among companies in the telecommunication subsector. Applying a quantitative approach using secondary data in the form of financial statements of telecommunication subsector issuers on IDX for the 2019-2024 period. The results indicate that Only DER and ROA have a positive and significant effect on PBV, while TATO does not show a significant influence. This finding provides a theoretical contribution by serving as an academic reference for expanding knowledge on the factors that drive PBV. The result may also be used as a learning resource in relevant fields.In terms of practical contribution, the results provide empirical guidance for investors, managers, and analysts in the telecommunication subsector in prioritizing the analysis of DER and ROA as key determinants of stock value.

Keywords: Return On Asset, Telecommunication Industry, Total Asset Turnover, Price To Book Value, Debt To Equity Ratio

PENGARUH PERSEPSI SISTEM INFORMASI AKUNTANSI TERHADAP MINAT PENGGUNAAN QRIS (STUDI KASUS PADA SELURUH MAHASISWA KOTA BENGKULU TAHUN 2025)

2025-10-31T15:17:33+07:00

This study aims to analyze the effect of accounting information system perception on students’ interest in using the Quick Response Code Indonesian Standard (QRIS) among students in Bengkulu City in 2025. The research employs a quantitative approach with an associative-correlational method. A total of 80 respondents were selected using the Slovin formula with a 5% margin of error. Data were collected through validated and reliable questionnaires and analyzed using multiple linear regression with t-test, F-test, and coefficient of determination (R²). The results show that accounting information system perception has a positive and significant effect on students’ interest in using QRIS. The determination coefficient (R²) of 0.916 indicates that 91.6% of the variation in QRIS usage interest is explained by the perception of accounting information systems. The better the perception of accuracy, relevance, and reliability, the higher the interest in using QRIS. This finding highlights the importance of accounting information literacy and digital financial education in promoting cashless payments among students.

Keywords: Accounting Information System Perception, QRIS, Usage Interest, Students

PENGARUH KINERJA LINGKUNGAN DAN KINERJA KEUANGAN TERHADAP NILAI PERUSAHAAN YANG DIMEDIASI OLEH REPUTASI PERUSAHAAN

2025-09-07T03:39:39+07:00

This study aimed to partially examine the effect of environmental and financial performance on corporate reputation. Examine the effect of environmental performance and financial performance partially on firm value. It also tests the effect of environmental performance and financial performance partially on firm value through corporate reputation. The population used in this study are non-financial companies listed on the Indonesia Stock Exchange (IDX) during the 2022-2024 period, with a total sample size of 55 company data. This study's secondary data is the Annual and sustainability reports obtained from the Indonesia Stock Exchange (IDX) and the company's official website. The results of this study indicate that environmental performance has a positive and significant effect on corporate reputation. Financial performance has a positive and significant effect on corporate reputation. Corporate reputation has a positive and significant effect on firm value. Environmental performance has a positive but insignificant effect on firm value. Financial performance has a positive and significant effect on firm value. The results of this study also show that corporate reputation can mediate the relationship between environmental performance and firm value, and corporate reputation can also mediate the relationship between financial performance and firm value.

Keywords: Environmental Performance, Financial Performance, Corporate Reputation, Firm Value

PENGARUH AKUNTABILITAS DAN TRANSPARANSI TERHADAP KINERJA PENGELOLA ANGGARAN DENGAN SPIP SEBAGAI VARIABEL MODERASI

2025-09-15T15:23:14+07:00

The phenomenon of delays in the disbursement of Employee Income Supplements (TPP) for up to six months and a decrease in budget realization in Batang Hari Regency reflects the weak implementation of good governance principles, particularly accountability, transparency, and internal control. This study aims to analyze the influence of accountability and transparency on the performance of budget managers with the Government Internal Control System (SPIP) as a moderator. The method used is a quantitative approach and uses a questionnaire as a data source. The study population includes 28 agencies, with a purposive sample of 32 TPP management employees in six main agencies. The data analysis process uses the SmartPLS 4 tool with the Structural Equation Modeling (SEM) principle with Partial Least Square (PLS). This study shows that accountability has no effect on the performance of budget managers, while transparency has a significant positive effect. SPIP has no direct effect on performance and does not moderate the relationship between accountability and performance. However, SPIP actually weakens the effect of transparency on performance, indicating that SPIP implementation has not been optimal. These findings confirm that transparency is an important factor in improving the performance of budget managers, while ineffective SPIP has the potential to reduce transparency.

Keywords: : Accountability, Transparency, Spip, Budget Performance, Good Governance

PENGARUH ENVIRONMENTAL SOCIAL GOVERNANCE, KUALITAS AUDIT, DAN MANAJEMEN LABA TERHADAP PENGHINDARAN PAJAK

2025-08-14T11:27:26+07:00

This study aims to determine the effect of environmental social governance, audit quality and earnings management on tax avoidance. This study uses tax avoidance as the dependent variable and environmental social, audit quality, and earnings management as independent variables. The population of this study is non-cyclical consumer sector companies listed on the Indonesia Stock Exchange in 2019 - 2023. By using purposive sampling technique, 9 companies were obtained that met the criteria for selecting data samples and have been analyzed with multiple linear regression analysis tests using the Eviews version 12 program. The results of the study on non-cyclical consumer sector companies obtained simultaneous results (f-test) showing that environmental social governance, audit quality, and earnings management variables have an effect on tax avoidance. While the partial results (t-test) of the environmental social governance variable have no effect on tax avoidance, and the audit quality variable has a negative effect on tax avoidance, and earnings management has no effect on tax avoidance.

Keywords: Environmental Social Governance, Audit Quality, Earnings Management, And Tax Avoidance

ANALISIS EFISIENSI PENGELOLAAN KEUANGAN PADA DISPERINDAGKOP DAN UKM KABUPATEN POHUWATO DENGAN PENDEKATAN COST BENEFIT ANALYSIS

2025-08-23T22:19:14+07:00

This research aimed to analyze the efficiency of financial management at the Department of Industry, Trade, Cooperatives, and SMEs of Pohuwato Regency using the Cost-Benefit Analysis (CBA) approach, identify effective programs, and provide strategic recommendations. The study employed a quantitative descriptive method, utilizing efficiency ratios, Payback Period, Net Present Value (NPV), and Benefit Cost Ratio (BCR). The results indicated that financial efficiency during 2022-2024 was classified as fairly efficient, with an average of 82.81% However, the CBA results showed that the investment was not economically viable, with a negative NPV, a Payback Period exceeding three years, and a BCR of less than 1. Interviews with SMEs revealed that the assistance provided by the government was beneficial. However, there were weaknesses in administrative aspects and an understanding of regulations. SME operators stated that they had never made payments to the local government and were unaware of tax obligations stipulated in Government Regulation No. 23 of 2018.

Keywords : Financial Efficiency, Cost Benefit Analysis, Small And Medium Enterprises, Payback Period, Net Present Value, Benefit Cost Ratio

IMPLEMENTASI SIPADES UNTUK PENINGKATAN TRANSPARANSI DAN AKUNTABILITAS PENGELOLAAN ASET DI DESA ILOHELUMA

2025-09-24T08:36:51+07:00

This study aims to analyze the implementation of SIPADES in improving transparency and accountability of asset management in Iloheluma Village. The method used is descriptive qualitative through observation, in-depth interviews, and documentation. The results of the study indicate that the implementation of SIPADES version 01 is still offline-based and not optimal. The main obstacle lies in the lack of understanding of village operators due to minimal technical guidance, which is caused by budget constraints from the central government. Other obstacles include the lack of conformity of communication indicators, human resources, disposition, and bureaucratic structures with applicable standard operating procedures. The use of manual methods in reporting also slows down the process of digitizing asset management. The development plan to version 02 of SIPADES in Gorontalo Regency is also constrained by budget problems.

Keywords: SIPADES, Transparency, Accountability, Village Asset Management, Information System

ESG RATING DAN KINERJA PERUSAHAAN

2025-09-25T12:55:32+07:00

This study aims to examine the influence of Environmental, Social, and Governance (ESG) ratings on company performance in Indonesia. The research method used is a quantitative approach with panel data regression analysis on companies listed on the Indonesia Stock Exchange (IDX) during the period 2019–2023. The research sample consists of 45 companies with a total of 225 company-year observations selected using a purposive sampling method, with ESG ratings sourced from Refinitiv Eikon. Company performance is measured using Return on Assets (ROA) as a proxy for financial performance and Tobin's Q as a proxy for market performance, with firm size as a control variable. The results show that ESG ratings have a positive and significant effect on company financial performance (ROA), but a negative and significant effect on market performance as measured by Tobin's Q. Additional testing shows that the Environmental and Social components have a positive effect on ROA, while the Governance component shows no significant effect, and all ESG pillars have not significantly influenced market performance individually. The conclusion of this study shows that ESG ratings play a greater role in improving a company's internal performance than in shaping market value perceptions. Therefore, it is necessary to increase investor literacy and appreciation of sustainability practices so that ESG benefits can be more optimally reflected in the market valuation of companies in Indonesia.

Keywords: SG Rating, Company Performance, Return On Assets, Tobin's Q, Sustainability

PENGARUH KOMUNIKASI DAN LINGKUNGAN KERJA TERHADAP KEPUASAN KERJA PADA BALAI PENGELOLA TRANSPORTASI DARAT KELAS II SUMATERA SELATAN

2025-08-25T15:38:34+07:00

This study aims to test the hypothesis of the influence of Communication and Work Environment on Job Satisfaction. The method used in this research is a quantitative method with a total sample of 69 respondents. The data analysis techniques used in this study are multiple linear regression analysis, correlation coefficient analysis, determination coefficient analysis, t-test, and F-test using SPSS software. The results of the t-test show a significant value of 0.000 < 0.05 (5%), thus Ha is accepted and Ho is rejected. Communication and Work Environment each have a significant partial effect on Job Satisfaction at the Class II South Sumatra Land Transportation Management Office. The results of the F-test conclude that there is a significant simultaneous influence of Communication and Work Environment on Job Satisfaction at the Class II South Sumatra Land Transportation Management Office.

Keywords: Communication, Work Environment, and Job Satisfaction

PERILAKU HERDING DAN OVERCONFIDENCE: MENJELAJAHI PENGARUH MEDIA SOSIAL TERHADAP KEPUTUSAN INVESTASI GENERASI Z

2025-11-18T15:58:51+07:00

This study aims to examine the influence of behavioral biases including overconfidence, loss aversion, herding behavior, confirmation bias, and Fear of Missing Out (FOMO) as well as the roles of social media, influencers, and financial literacy on investment decisions among Generation Z in Indonesia. A qualitative approach was employed through in-depth interviews with five investors aged 18–25 who have experience investing in stocks and/or cryptocurrencies. Data were analyzed using thematic analysis to identify patterns and themes related to investment decision-making. The findings indicate that Generation Z’s investment decisions are more influenced by psychological and social factors than by rational analysis; herding behavior and FOMO drive impulsive actions, while overconfidence increases overestimation of personal analytical ability. Influencers and social media content reinforce biased risk perceptions, whereas financial literacy, although adequate regarding basic investment concepts, is insufficient to fully mitigate the effects of behavioral biases. These results highlight the dominant role of social media and psychological factors in shaping Generation Z’s investment decisions, suggesting the need for interventions such as financial education, information verification, portfolio diversification, and regulatory oversight of investment promotions. This study contributes to behavioral finance literature and provides practical guidance for enhancing the quality of investment decisions among young investors in the digital era.

Keywords: Z, Investment Decisions, Behavioral Bias, Financial Literacy, Social Media

PENGARUH PENERAPAN FINTECH DAN INKLUSI KEUANGAN TERHADAP KEBERLANJUTAN UMKM KOTA BENGKULU

2025-08-02T17:45:53+07:00

This study aims to analyze the impact of financial technology (fintech) implementation and financial inclusion on the sustainability of micro, small, and medium enterprises (MSMEs) in Bengkulu City. The research method used a quantitative approach, with primary data obtained through questionnaires distributed to 75 MSMEs operating in the culinary sector in Bengkulu City. The data analysis technique used multiple linear regression with the help of SPSS. The results indicate that partially, fintech implementation has no significant effect on MSME sustainability, while financial inclusion has a positive and significant effect on MSME sustainability. Simultaneously, fintech implementation and financial inclusion have a significant effect on MSME sustainability. The conclusion of this study indicates that financial inclusion plays a crucial role in supporting MSME sustainability, while fintech implementation has not yet significantly impacted MSME business sustainability in Bengkulu City.

Keywords: Fintech, Financial Inclusion, MSME Sustainability, Msmes

PENGARUH KEPEMILIKAN MANAJERIAL, KEPEMILIKAN INSTITUSIONAL, INVESTMENT OPPORTUNITY SET, CAPITAL INTENSITY DAN PROFITABILITAS TERHADAP KONSERVATISME AKUNTANSI

2025-03-18T16:29:56+07:00

This study aims to analyze the influence of managerial ownership, institutional ownership, investment opportunity set, capital intensity, and profitability on accounting conservatism in consumer goods manufacturing companies listed on the Indonesia Stock Exchange for the 2018–2022 period. This study uses a quantitative approach with secondary data in the form of annual financial reports. The study population includes all consumer goods manufacturing companies listed on the IDX, with purposive sampling method used to select the sample, resulting in 28 companies, or 140 observations. Data analysis was performed using multiple linear regression with the aid of SPSS. The results indicate that managerial ownership, institutional ownership, investment opportunity set, capital intensity, and profitability simultaneously have a significant effect on accounting conservatism. However, partially, managerial ownership, institutional ownership, investment opportunity set, and capital intensity do not significantly influence accounting conservatism, while profitability has a positive and significant effect. These findings indicate that corporate profit levels are the primary factor driving the application of accounting conservatism principles, while ownership mechanisms and investment characteristics have not been able to optimally influence conservatism policies in financial reporting.

Keywords: Accounting Conservatism, Managerial Ownership, Institutional Ownership, Investment Opportunity Set, Profitability

KINERJA LINGKUNGAN DAN KOMITE AUDIT TERHADAP KINERJA KEUANGAN

2025-01-10T10:56:12+07:00

This study aims to analyze the influence of environmental performance and audit committees on the financial performance of mining companies listed on the Indonesia Stock Exchange. The research method used is quantitative, utilizing secondary data in the form of company annual reports. The study population was mining companies listed on the IDX for the 2021–2023 period, with a sample of 19 companies selected using a purposive sampling technique. Data analysis used multiple linear regression processed with SPSS version 26. The results indicate that environmental performance and audit committees simultaneously have a significant effect on company financial performance. Partially, the audit committee has a positive and significant effect on financial performance, while environmental performance has a negative and significant effect on financial performance. The conclusion of this study is that the existence and effectiveness of audit committees can improve company financial performance, while implementing environmental performance in the short term tends to decrease financial performance due to high costs. Therefore, companies need to balance the interests of sustainability and financial performance.

Keywords: Environmental Performance, Audit Committee, Financial Performance, Mining Companies, PROPE

PENGARUH LITERASI KEUANGAN, PENGETAHUAN INVESTASI, MOTIVASI INVESTASI DAN FAKTOR DEMOGRAFI TERHADAP MINAT INVESTASI (PADA MAHASISWA FAKULTAS EKONOMI DAN BISNIS DI PERGURUAN TINGGI KOTA BENGKULU)

2024-07-26T13:15:44+07:00

This study aims to analyze the influence of financial literacy, investment knowledge, investment motivation, and demographic factors on the investment interest of students in the Faculty of Economics and Business at a university in Bengkulu City. The research method used a quantitative approach with data collection through questionnaires. The study population included students from four universities in Bengkulu City: the University of Bengkulu, Muhammadiyah University of Bengkulu, Dehasen University of Bengkulu, and Hazairin University of Bengkulu. Data analysis was performed using multiple linear regression with the assistance of SPSS version 25. The results indicate that financial literacy, investment knowledge, investment motivation, and demographic factors partially have a positive and significant effect on students' investment interest. Simultaneously, these four independent variables also significantly influence students' investment interest. The coefficient of determination (R²) of 0.391 indicates that financial literacy, investment knowledge, investment motivation, and demographic factors explain 39.1% of the variation in students' investment interest, with the remainder influenced by factors outside the study. These findings emphasize the importance of improving financial literacy, investment understanding, and motivating students to foster investment interest from an early age.

Keywords: Financial Literacy, Investment Knowledge, Investment Motivation, Demographic Factors, Investment Interest

PENGARUH LEVERAGE, STRUKTUR MODAL DAN PERTUMBUHAN PERUSAHAAN TERHADAP FINANCIAL DISTRESS

2025-08-06T19:57:12+07:00

This study aims to analyze the effect of leverage, capital structure, and company growth on financial distress in basic materials companies listed on the Indonesia Stock Exchange. The research method used is a quantitative method with secondary data in the form of annual financial reports for the period 2021–2023 obtained from the Indonesia Stock Exchange. The research sample was determined using a purposive sampling technique, resulting in 135 observational data. Data analysis was performed using multiple linear regression accompanied by classical assumption tests, partial tests (t-tests), simultaneous tests (F-tests), and coefficient of determination tests. The results show that leverage has a positive and significant effect on financial distress, while capital structure and company growth have no significant effect on financial distress. Simultaneously, leverage, capital structure, and company growth have a significant effect on financial distress. The conclusion of this study indicates that the higher the level of company leverage, the greater the risk of financial distress, while capital structure and company growth are not able to explain the condition of financial distress individually in basic materials companies.

Keywords: Leverage, Capital Structure, Corporate Growth, Financial Distress, Basic Materials

FAKTOR-FAKTOR YANG MEMPENGARUHI TAX AVOIDANCE DENGAN GOOD CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERASI (STUDI EMPIRIS PADA PERUSAHAAN INDEKS LQ45 DI BURSA EFEK INDONESIA (BEI) PERIODE 2020-2023)

2025-03-20T14:21:31+07:00

This study aims to analyze the effect of profitability, liquidity, leverage, and sales growth on tax avoidance with Good Corporate Governance as a moderating variable in companies included in the LQ45 Index on the Indonesia Stock Exchange (IDX) for the 2020–2023 period. Tax avoidance is proxied by the Effective Tax Rate (ETR), profitability is measured using Return on Assets (ROA), liquidity using the Current Ratio (CR), leverage using the Debt to Equity Ratio (DER), sales growth is measured based on sales growth, and Good Corporate Governance is proxied by institutional ownership. This study uses a quantitative approach with secondary data obtained from financial statements and company annual reports. The sampling technique uses a purposive sampling method to obtain 168 observational data. The data analysis methods used are multiple linear regression and Moderated Regression Analysis (MRA). The results show that partially profitability, liquidity, and sales growth do not have a significant effect on tax avoidance, while leverage has a significant effect on tax avoidance. Simultaneously, profitability, liquidity, leverage, and sales growth have a significant effect on tax avoidance. Furthermore, good corporate governance (GCG) was unable to moderate the effects of profitability, liquidity, and sales growth on tax avoidance, but it was able to moderate the effect of leverage on tax avoidance. This finding indicates that a company's funding structure, controlled by good corporate governance, plays a significant role in influencing tax avoidance practices in LQ45 companies.

Keywords: Tax Avoidance, Profitabilitas, Likuiditas, Leverage, Sales Growth, Good Corporate Governance

PENGARUH SUSTAINABILITY REPORT DAN GOOD CORPORATE GOVERNANCE TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN BUMN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2019-2023

2025-08-04T13:27:51+07:00

This study aims to analyze the effect of Sustainability Report and Good Corporate Governance (GCG) disclosure on financial performance in State-Owned Enterprises (SOEs) listed on the Indonesia Stock Exchange (IDX) for the 2019–2023 period. Financial performance is proxied by Return on Assets (ROA), while Sustainability Report is measured based on the disclosure index and Good Corporate Governance is proxied through the audit committee. This study uses a quantitative method with secondary data in the form of financial reports and corporate sustainability reports. The sampling technique uses a purposive sampling method with a total sample of 17 SOEs over five years of observation, resulting in 85 observations. Data analysis was performed using multiple linear regression with the help of IBM SPSS 27 software. The results of the study indicate that partially Sustainability Report and Good Corporate Governance do not have a significant effect on financial performance. Simultaneously, the two independent variables also do not have a significant effect on the financial performance of SOEs. The coefficient of determination indicates that Sustainability Reports and Good Corporate Governance only explain 2.3% of financial performance, with the remainder influenced by variables outside the research model. This finding indicates that sustainability disclosure and corporate governance implementation have not been fully determinants in improving the financial performance of state-owned enterprises (SOEs) during the study period.

Keywords: Sustainability Report, Good Corporate Governance, Financial Performance, ROA, SOEs

ANALISIS PENGARUH CAR DAN BOPO TERHADAP ROA DENGAN NIM SEBAGAI VARIABEL MEDIASI PADA PERUSAHAAN PERBANKAN SYARIAH YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) DAN OTORITAS JASA KEUANGAN (OJK) PERIODE 2018 – 2022

2024-07-27T08:51:59+07:00

This study aims to analyze the effect of Capital Adequacy Ratio (CAR) and Operating Costs to Operating Income (BOPO) on Return on Assets (ROA) with Net Interest Margin (NIM) as a mediating variable in Islamic banking companies listed on the Indonesia Stock Exchange (IDX) and the Financial Services Authority (OJK) for the 2018–2022 period. The research method used is a quantitative method with secondary data obtained from the annual financial reports of Islamic banks, with a purposive sampling technique to obtain 11 Islamic banks as research samples. Data analysis was carried out using Partial Least Squares (PLS) with the help of the SmartPLS application. The results of the study indicate that CAR has a positive and significant effect on ROA, BOPO has a negative but not significant effect on ROA, CAR has a positive and significant effect on NIM, BOPO has a negative and significant effect on NIM, and NIM has a positive and significant effect on ROA. In addition, NIM is proven to be able to significantly mediate the effect of CAR and BOPO on ROA. The conclusion of this study is that capital adequacy and operational efficiency of Islamic banks play a significant role in increasing profitability, both directly and indirectly through increased Net Interest Margin.

Keywords: CAR, BOPO, NIM, ROA, Islamic Banking

PENGARUH STRUKTUR MODAL, PERENCANAAN PAJAK DAN KEBIJAKAN DIVIDEN TERHADAP PROFITABILITAS (STUDI EMPIRIS PADA PERUSAHAAN SEKTOR KESEHATAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2019-2023)

2025-08-13T23:15:03+07:00

This study aims to analyze the influence of capital structure, tax planning, and dividend policy on profitability in healthcare companies listed on the Indonesia Stock Exchange for the 2019–2023 period. The research method employed is quantitative, utilizing secondary data obtained from company financial reports on the official Indonesia Stock Exchange website (www.idx.co.id). Data analysis techniques included descriptive statistics and multiple linear regression analysis using SPSS version 26. The research sample was determined using a purposive sampling method, resulting in 45 observational samples from nine healthcare companies. The results indicate that partially, capital structure has a negative and significant effect on profitability, dividend policy has a positive and significant effect on profitability, while tax planning has no effect on profitability. Simultaneously, capital structure, tax planning, and dividend policy have a significant effect on profitability. The conclusion of this study is that capital structure management and dividend policy play a significant role in increasing the profitability of healthcare companies, while tax planning has not been shown to have a significant effect on corporate profitability.

Keywords: Capital Structure, Tax Planning, Dividend Policy, Profitability, Healthcare Sector

INOVASI DAN DIGITALISASI LEMBAGA KEUANGAN SYARIAH: STUDI PADA LKMS UKHUWAH BINTANG IHSANI KOTA BENGKULU

2025-11-21T16:57:18+07:00

This study aims to analyze the innovation and digitalization implemented by the Ukhuwah Bintang Ihsani Islamic Microfinance Institution (LKMS) in Bengkulu City and its impact on marketing and customer service. The research method used was a descriptive qualitative approach with a case study. Data were collected through in-depth interviews with management, employees, and customers, supported by documentation studies and direct observation. The results indicate that LKMS Ukhuwah Bintang Ihsani has gradually implemented innovation and digitalization through the use of social media as a marketing tool, digital transaction recording, and online service communication, all while adhering to Sharia principles such as honesty and transparency. This digitalization has had a positive impact on operational efficiency, expanded marketing reach, and increased customer satisfaction and engagement, despite limitations in human resources, digital literacy, and technological infrastructure. The study concludes that innovation and digitalization play a crucial role in strengthening the competitiveness and sustainability of LKMS Ukhuwah Bintang Ihsani. However, strengthening human resource capacity and infrastructure support are necessary for optimal and sustainable Sharia-based digital transformation.

Keywords: Innovation, Digitalization, LKMS, Sharia Marketing, Sharia Finance

PENGARUH KINERJA KEUANGAN PERUSAHAAN TERHADAP HARGA SAHAM

2025-08-26T11:28:00+07:00

This study aims to analyze the effect of company financial performance proxied by Return On Assets (ROA) and Earning Per Share (EPS) on stock prices in food and beverage subsector manufacturing companies listed on the Indonesia Stock Exchange for the period 2019–2023. The research method used is a quantitative method with a causality approach, using secondary data obtained from company financial reports, with a purposive sampling technique and a sample size of 65 observations, and analyzed using multiple linear regression. The results of the study indicate that partially ROA and EPS have a significant effect on stock prices, and simultaneously ROA and EPS also have a significant effect on stock prices in food and beverage subsector manufacturing companies. The conclusion of this study shows that company financial performance reflected through the efficiency of asset use and the ability to generate earnings per share is an important factor that influences stock price movements, so it can be used as a consideration for investors in making investment decisions.

Keywords: Stock Price; Return on Assets; Earnings Per Share; Financial Performance; Capital Market