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All Journal JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Riset Akuntansi (RISTANSI) Jurnal Ekonomi dan Binsis
Herman Herman
Universitas Borneo Tarakan
Computer Science & IT Economics, Econometrics & Finance Social Sciences

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ANALYSIS OF PROFIT INCREASE THROUGH OPTIMISATION OF PRODUCTION COSTS AND SELLING PRICE OF EUCHEMA COTTONII SEAWEED Alamsa Alam; Mappa Panglima Banding; Riyans Ardiansyah; Herman Herman; Olivia Pamilangan Andi’lolo
RISTANSI: Riset Akuntansi Vol. 7 No. 1 (2026): RISTANSI: Riset Akuntansi, Volume 7,Issue 1, May 2026
Publisher : Program Studi Akuntansi Institut Teknologi dan Bisnis Asia Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32815/ristansi.v7i1.2921

Abstract

This study aims to analyze financial statements and evaluate the financial performance of PT Sebatik Jaya Mandiri, a seaweed (Eucheuma cottonii) export company, using financial ratio analysis. This research employs a descriptive quantitative approach with financial statement analysis techniques including horizontal analysis, vertical analysis, and financial ratio calculations. Data were obtained from the company's 2025 financial reports, encompassing the statement of financial position, income statement, and operational data. The analysis results indicate that the company demonstrates healthy financial performance with a gross profit margin of 39% relative to sales revenue. Profitability ratio analysis reveals that the company is capable of generating adequate profits from total assets and equity, with competitive return rates. The company's financial structure shows a good balance between the use of equity and external financing in supporting operational activities. These findings support signaling theory, which emphasizes the importance of accurate financial information in stakeholder decision-making. The company is recommended to maintain financial reporting transparency and enhance operational efficiency through more optimal production cost control. This study contributes by integrating financial ratio-based financial statement analysis in the seaweed industry, which has rarely been examined from a financial accounting perspective.
Factors Influencing Tax Avoidance in Food and Beverage Subsector Companies Herman Herman; Firdaus Cahya Finesa
Jurnal Ekonomi & Bisnis Vol 4 No 2 (2025): Jurnal Ekonomi dan Bisnis
Publisher : Politeknik Baubau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57151/jeko.v4i2.1078

Abstract

This study aims to examine the extent to which liquidity, leverage, profitability, and sales growth influence tax avoidance practices. The research sample consists of 12 manufacturing companies in the food and beverage subsector listed on the Indonesia Stock Exchange (IDX) during the 2019–2023 period, selected using purposive sampling. Data analysis was conducted through classical assumption tests and multiple linear regression, with the support of SPSS version 25. The results reveal that, partially, liquidity proxied by the Current Ratio (CR), leverage measured by the Debt to Equity Ratio (DER), and profitability proxied by Return on Assets (ROA) each have a positive and significant effect on tax avoidance. Likewise, sales growth is shown to contribute positively and significantly to tax avoidance practices. Furthermore, when tested simultaneously, all four variables—CR, DER, ROA, and sales growth—also exhibit a significant influence on tax avoidance. These findings imply that higher liquidity, debt-based capital structure, profitability, and revenue growth can encourage firms to optimize their tax burden. Therefore, the study highlights the importance for management to design more effective financial strategies and tax policies in order to balance fiscal compliance with corporate performance.
Capital Structure and Corporate Social Responsibility Disclosure: The Moderating Role of Profitability in Public Companies Herman Herman; Mappa Panglima Banding; Alamsa Alamsa; Riyans Ardiansyah; Olivia Pamilangan Andi Lolo
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol. 10 No. 2 (2026): August
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v10i2.2995

Abstract

This study examines the relationship between financial structure and corporate social responsibility (CSR) disclosure in energy sector companies listed on the Indonesia Stock Exchange. Using a quantitative approach, the research sample was selected through purposive sampling, resulting in 10 companies observed over the 2020–2024 period (50 firm-year observations). Data were analyzed using panel data regression with a Fixed Effect Model (FEM). To ensure the validity of the estimates, the model was adjusted using robust standard errors to address detected issues of heteroscedasticity and autocorrelation. The results show that leverage has a significant negative effect on CSR disclosure, whereas firm size has a significant positive effect. Moderated Regression Analysis (MRA) reveals that profitability plays a significant moderating role in the relationship between leverage and CSR disclosure, indicating that firms with higher profitability can sustain their CSR practices despite financial pressures. However, profitability does not moderate the relationship between firm size and CSR disclosure. This study contributes by identifying profitability as a pure moderating variable in the leverage-CSR relationship and a homogenizer in the firm size-CSR relationship. Overall, CSR disclosure is influenced by both financial structure and firm characteristics, highlighting the importance of maintaining profitability to support responsible business practices.
Co-Authors Alamsa Alam Alamsa Alamsa Ardiansyah, Riyans Banding, Mappa Panglima Firdaus Cahya Finesa Olivia Pamilangan Andi Lolo Olivia Pamilangan Andi’lolo