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All Journal Performance : Jurnal Bisnis dan Akuntansi Jurnal Ilmiah Akuntansi
Tias Suningsih
Universitas Bina Sarana Informatika
Economics, Econometrics & Finance Education Other

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PENGARUH RETURN ON ASSETS (ROA) DAN EARNINGS PER SHARE (EPS) TERHADAP RETURN INVESTASI SAHAM PADA PERUSAHAAN MANUFAKTUR SUB SEKTOR MAKANAN DAN MINUMAN DI BURSA EFEK INDONESIA PERIODE 2022-2024 Salsabilla Maharani; Azkia Buana Putri Ning Nabila; Keiko Andromeda Ramadhania Azizah; Siti Rahma; Nadiva Putri; Cantika Istiana Putri Nadira; Tias Suningsih
Jurnal Ilmiah Akuntansi Vol. 3 No. 2 (2026): Mei : Jurnal Ilmiah Akuntansi (JILAK)
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/zn404p60

Abstract

This study aims to investigate the impact of Return on Assets (ROA) and Earnings Per Share (EPS) on stock investment returns in entities in the food and beverage sector listed on the Indonesia Stock Exchange for the period 2022 to 2024. The research approach used is quantitative combined with an associative research design. The data used is secondary data taken from financial statemrts and stock prices of the entities. The sampling technique applies purposive sampling with a total of 15 entities as samples. For analysis, a multiple linear regression method is used which includes classical assumption testing, t-test, F-test, and coefficient of determination. The research findings indicate that individually, Return on Assets (ROA) does not have a significant effect on stock returns with a significance value of 0.822. Similarly, Earnings Per Share (EPS) also does not show a significant effect on stock returns with a significance value of 0.121. Simultaneously, ROA and EPS do not have a significant effect on stock returns, with a significance value of 0.351. The results of this study indicate that stock returns in entities in the food and beverage sector are largely influenced by factors other than profitability, such as macroeconomic conditions, inflation rates, interest rates, and market sentiment. This research is expected to serve as a benchmark for investors investment in making decisions and serve as a reference for future research.
ANALISIS KINERJA KEUANGAN BERDASARKAN RASIO LIKUIDITAS, SOLVABILITAS, DAN PROFITABILITAS PADA PT GUDANG GARAM TBK Ismail Zulhaj Tuasikal; Keiko Andromeda Ramadhania Azizah; Muhammad Sigit Nugroho; Satria Wahyu Hidayat; Tias Suningsih
PERFORMANCE: Jurnal Bisnis & Akuntansi Vol 16 No 1 (2026): Performance: Jurnal Bisnis & Akuntansi
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Wiraraja Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24929/feb.v16i1.5140

Abstract

This research evaluates the financial performance of PT Gudang Garam Tbk from 2021 to 2025 using liquidity, solvency, and profitability indicators. A quantitative research design with a descriptive approach was adopted, utilizing the company's official financial statements to compute the Current Ratio (CR), Debt to Asset Ratio (DAR), and Return on Assets (ROA). The results demonstrate that liquidity is generally healthy, highlighted by a recovering Current Ratio in 2024–2025. Solvency levels are also well-managed, with the DAR remaining under the 50% threshold and tapering off by the end of the study period. However, profitability performance is less than optimal; the ROA fluctuated downwards due to cost pressures from internal operations, increased government cigarette excise rates, and fierce industry dynamics. Ultimately, the study concludes that although the firm exhibits strong financial resilience in fulfilling its obligations, optimization of operating costs is highly recommended to stimulate profit growth.
KAJIAN ATAS PENERAPAN AKUNTANSI PERPAJAKAN PADA UMKM CV. X Ismail Zulhaj Tuasikal; Azkia Buana; Tazakka Imammareto; Daffa Raihan Mahesa; Tias Suningsih; Satria Wahyu Hidayat
PERFORMANCE: Jurnal Bisnis & Akuntansi Vol 15 No 2: Performance: Jurnal Bisnis & Akuntansi
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Wiraraja Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24929/feb.v15i2.4774

Abstract

This study aims to analyze the implementation of Tax Accounting in MSME CV X based on the provisions set by the government. The study uses a qualitative method with a library research approach and descriptive analysis of secondary data obtained from journals, tax regulations, and CV X's financial data. The results of the study indicate that CV X is one of the MSMEs that comply with tax obligations through the e-Billing and Coretax systems. With an annual turnover of Rp 1,596,477,200, CV X is subject to a Final Income Tax rate of 0.5% in accordance with the provisions stipulated by the Directorate General of Taxes. The implementation of this policy has been proven to facilitate business actors in calculating and reporting taxes, while simultaneously encouraging the level of tax compliance without burdening operational activities. However, challenges are still found in the aspects of technical understanding and adaptation to the digital tax system. This study concludes that PP No. 23 of 2018 is effective in simplifying the MSME tax system and supporting the growth and compliance of taxpayers in Indonesia.
Co-Authors Azkia Buana Azkia Buana Putri Ning Nabila Cantika Istiana Putri Nadira Daffa Raihan Mahesa Ismail Zulhaj Tuasikal Keiko Andromeda Ramadhania Azizah Muhammad Sigit Nugroho Nadiva Putri Salsabilla Maharani Satria Wahyu Hidayat Siti Rahma Tazakka Imammareto