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All Journal Jurnal Akuntansi Barelang Prosiding Seminar Nasional Ilmu Ekonomi dan Akuntansi
Bagas Arya Putra Pratama
Universitas Pembangunan Nasional Veteran Jawa Timur
Economics, Econometrics & Finance

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Studi Literatur: Pengaruh Profitabilitas dan Leverage terhadap Nilai Perusahaan Bagas Arya Putra Pratama; Tituk Diah Widajantie
Prosiding Seminar Nasional Ilmu Ekonomi dan Akuntansi Vol. 3 No. 2 (2026): Juli: Prosiding Seminar Nasional Ilmu Ekonomi dan Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62951/prosemnasieda.v3i2.217

Abstract

This study aims to analyze the impact of profitability and leverage on firm value through a literature review approach. A qualitative descriptive method was employed, involving the identification, examination, and evaluation of various scholarly articles and prior research findings relevant to the topic. Through this review process, the study seeks to construct a comprehensive understanding of the relationships between profitability, leverage, and firm value based on empirical evidence published by previous researchers. The literature analysis indicates that profitability tends to have a positive effect on firm value. A company's ability to generate high profits signifies strong financial performance and reflects promising business prospects. Such conditions serve as a positive signal to investors, thereby boosting their confidence in the company. Increased investor confidence drives demand for shares, which subsequently contributes to an increase in firm value. Conversely, the impact of leverage on firm value yields mixed results. Some studies suggest that leverage can enhance firm value when debt is managed optimally, as it offers benefits such as tax efficiency and improved corporate performance. However, other studies have found that leverage does not significantly affect firm value. These divergent findings are generally attributed to high debt levels, which can heighten financial risk and diminish investor confidence in the company.
PERAN FORMAT EXCEL YANG EFEKTIF DALAM MENYUSUN LAPORAN KEUANGAN SEBAGAI DASAR AKURASI PELAPORAN PAJAK Bagas Arya Putra Pratama; Condro Widodo
JURNAL AKUNTANSI BARELANG Vol 10 No 1 (2025): Jurnal Akuntansi Barelang
Publisher : LPPM Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33884/jab.v10i1.10175

Abstract

Laporan keuangan berperan penting sebagai dasar dalam menyediakan kewajiban perpajakan, terutama bagi pelaku Usaha Mikro, Kecil, dan Menengah (UMKM) yang belum memiliki sistem pembukuan formal. Dalam praktiknya, banyak UMKM dan klien Kantor Konsultan Pajak (KKP) hanya mencatat transaksi melalui mutasi rekening tanpa menyusun laporan keuangan secara lengkap. Penelitian ini bertujuan untuk efektivitas penggunaan Microsoft Excel sebagai alat bantu dalam menyusun laporan keuangan berdasarkan Standar Akuntansi Keuangan Entitas Mikro, Kecil, dan Menengah (SAK EMKM), yang kemudian dijadikan dasar pelaporan pajak. Penelitian menggunakan pendekatan deskriptif kualitatif dengan menggambarkan tahapan input data, penjurnalan, rekonsiliasi, hingga penyusunan laporan laba rugi, neraca, dan laporan perubahan ekuitas. Hasil penelitian menunjukkan bahwa Excel mampu menyelesaikan proses pencatatan transaksi dan penyusunan laporan, serta meningkatkan akurasi dan efisiensi dalam pelaporan pajak. Selain itu, fitur-fitur Excel seperti formula otomatis dan template standar mendukung UMKM dalam menyusun laporan keuangan yang rapi, mudah ditelusuri, dan siap digunakan dalam pengisian SPT Tahunan, PPh, maupun PPN.
Co-Authors Condro Widodo, S.E., M.S.A Tituk Diah Widajantie