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All Journal Jurnal Ilmiah Akuntansi Kesatuan Jurnal Multidisiplin Indonesia
Ferry Kosadi
Universitas Indonesia Membangun, Indonesia
Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Veterinary

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Pengaruh Debt to Equity Ratio, Debt to Assets Ratio, Net Profit Margin dan Total Assets Turnover terhadap Pertumbuhan Laba Sheni Victoria; Salza Adzri Arismutia; Ferry Kosadi
Jurnal Multidisiplin Indonesia Vol. 5 No. 4 (2026): (2026): Jurnal Multidisiplin Indonesia
Publisher : Riviera Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58344/jmi.v5i4.2700

Abstract

Profit growth is an important indicator in assessing the financial performance and sustainability of the company, especially in the banking sector which has a strategic role in the economy. Profit fluctuations in banking companies show the need for analysis of financial ratios that can affect profit growth. This research aims to analyze the effect of DER, DAR, NPM, and TATO on profit growth using secondary data obtained from the IDX. The population consists of 47 banking companies officially listed on the IDX during the 2017–2024 period, which was then narrowed down to 19 companies using a non-probability sampling technique with a purposive sampling approach. This study applies a quantitative design combining descriptive and verificative analysis, encompassing classical assumption tests, multiple linear regression, product-moment correlation, and the coefficient of determination. Hypothesis testing was conducted using the T-test to examine partial effects and the F-test to examine simultaneous effects. The results indicate that DER has a positive and significant effect on profit growth (t = 2.346; sig. = 0.020). DAR has a negative and significant effect on profit growth (t = ?3.124; sig. = 0.002). NPM shows no significant effect on profit growth (t = ?1.207; sig. = 0.229). TATO has a negative and significant effect on profit growth (t = ?2.342; sig. = 0.021). Simultaneously, all independent variables significantly influence profit growth with an F-value of 4.570 and a significance of 0.002, which is less than 0.05.
The The Implementation of Accounting Standard for MSMEs: The Effect of Perception Accounting Understanding and Socialization Deni Hamdani; Ferry Kosadi; Diah Febriyanti
Jurnal Ilmiah Akuntansi Kesatuan Vol. 13 No. 4 (2025): JIAKES Edisi Agustus 2025
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v13i4.3583

Abstract

Micro, Small, and Medium Enterprises (MSMEs) are crucial to the national economy and possess substantial opportunities for ongoing development. Nonetheless, inadequate financial literacy hampers the creation of standardized financial records. This research aims to examine the execution of Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM) and the effect of MSME participants' perceptions, accounting knowledge, and socialization on its execution. A quantitative method was applied utilizing descriptive and verification techniques. The study population included MSME participants from the handicraft sector registered with the Bandung City Cooperatives and MSMEs Office, with samples acquired proportionally using the Slovin formula. The research results indicate that MSME actors' perceptions do not have a significant effect on SAK EMKM implementation, accounting knowledge plays a substantial role, the socialization of SAK EMKM significantly influences it, and  accounting knowledge and socialization collectively affect the implementation of SAK EMKM. In conclusion, increasing awareness and social interaction is crucial in encouraging the adoption of SAK EMKM to improve MSME financial literacy.
Co-Authors Deni Hamdani Diah Febriyanti Salza Adzri Arismutia Sheni Victoria