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All Journal ESENSI: JURNAL BISNIS DAN MANAJEMEN AKUNTABILITAS JAKU (Jurnal Akuntansi & Keuangan Unja) (e-journal) Jurnal Akuntansi dan Pajak Economac: Jurnal Ilmiah Ilmu Ekonomi Owner : Riset dan Jurnal Akuntansi Profita : Komunikasi Ilmiah dan Perpajakan Jurnal Ilmiah Pendidikan Scholastic Jurnal Benefita : Ekonomi Pembangunan, Manajemen Bisnis Dan Akuntansi YUME : Journal of Management Equilibrium: Jurnal Ekonomi-Manajemen-Akuntansi Jurnal Manajemen dan Bisnis JURNAL PUNDI Jurnal Ekonomi dan Bisnis Dharma Andalas AKURASI: Jurnal Riset Akuntansi dan Keuangan El-Barka: Journal of Islamic Economics and Business BENING Jurnal Manajemen Universitas Bung Hatta Inobis: Jurnal Inovasi Bisnis dan Manajemen Indonesia Jurnal Inovasi Penelitian JRAK (Jurnal Riset Akuntansi dan Bisnis) (e-Journal) Jurnal Kajian Akuntansi dan Auditing Jurnal Revenue : Jurnal Ilmiah Akuntansi Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) Jurnal Pengabdian Masyarakat (ABDIRA) Shafin: Sharia Finance and Accounting Journal JCA (Jurnal Cendekia Akuntansi) Co-Value : Jurnal Ekonomi, Koperasi & Kewirausahaan Journal of Innovation Research and Knowledge Jurnal Pengabdian Mandiri Jurnal Ekonomi Lembaga Layanan Pendidikan Tinggi Wilayah I Jurnal Informasi, Perpajakan, Akuntansi, dan Keuangan Publik Jurnal Akuntansi Trisakti Profit: Jurnal Manajemen, Bisnis dan Akuntansi Jurnal Mutiara Ilmu Akuntansi Jurnal Mahasiswa Manajemen dan Akuntansi Ekalaya: Jurnal Pengabdian Kepada Masyarakat Indonesia Jurnal Penelitian Ekonomi Manajemen dan Bisnis Jurnal Manajemen Dan Akuntansi Medan Accounting Information System, Taxes, and Auditing Journal (AISTA) International Research of Multidisciplinary Analysis Jurnal Riset Akuntansi Jurnal Riset Ekonomi dan Akuntansi Jurnal Penelitian dan Pengabdian Masyarakat Sabangka Abdimas Jurnal Pengabdian Masyarakat Sabangka Student Research Journal Akuntansi: Jurnal Riset Ilmu Akuntansi Jurnal Pengabdian Sosial Jurnal Media Akademik (JMA) Cahaya Pengabdian Akurasi Jurnal Akuntansi Syariah (JAkSya) IJEMA
Rivandi, Muhammad
Sekolah Tinggi Ilmu Ekonomi KBP
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Humanities Automotive Engineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Nursing Public Health Social Sciences Other

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DETERMINASI PROFITABILITAS PERUSAHAAN RETAIL: PERAN MANAJEMEN MODAL KERJA, LIKUIDITAS, DAN LEVERAGE Muhammad Rivandi; Dodi Pernandes; Lidya Martha; Teguh Hidayat
Jurnal Manajemen Dan Akuntansi Medan Vol. 8 No. 1 (2026): Jurnal Manajemen Dan Akuntansi Medan Januari 2026
Publisher : Yayasan Cita Cendikiawan Al Kharizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/jumansi.v8i1.7780

Abstract

Profitability is a key indicator of financial performance that reflects a company’s ability to generate profits through the efficient utilization of its assets. This study aims to analyze the effect of working capital management, liquidity, and Leverage on the profitability of retail companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2023 period. This research employs a quantitative approach with a causal associative method. The research sample consists of 16 retail companies, selected using a purposive sampling technique. The data used in this study are secondary data obtained from the companies’ annual financial statements. Data analysis was conducted using panel data regression after fulfilling the required classical assumption tests and selecting the appropriate regression model. The results indicate that working capital management has a positive effect on profitability, while liquidity has a negative effect on profitability. Meanwhile, Leverage does not have a significant effect on the profitability of retail companies. Simultaneously, working capital management, liquidity, and Leverage significantly affect profitability. The implications of this study suggest that retail companies should improve the efficiency of working capital management and maintain optimal liquidity levels to enhance financial performance, while managing debt usage prudently to avoid excessive financial risk.
Pengaruh E-commerce dan Modal Usaha Terhadap Kinerja Keuangan UMKM Kota Padang Lindy Chintya Darma; Dewi Zulvia; Muhammad Rivandi; Anggi Saputra
Accounting Information System, Taxes and Auditing Journal (AISTA Journal) Vol. 5 No. 1 (2026): AISTA Journal
Publisher : Pusat Penelitian dan Pengabdian Kepada Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/aista.v5i1.118

Abstract

The purpose of this research is to examine the influence of e-commerce and business capital on the financial performance of MSMEs in the packaged culinary sector in Padang City. The variables used include the dependent variable, financial performance (Y), and the independent variables, e-commerce (X1) and business capital (X2). This research uses quantitative methods, collecting data by distributing questionnaires to 65 respondents using purposive sampling techniques. By using instrument tests (validity and reliability), classical assumption tests (normality, multicollinearity, heteroscedasticity), multiple linear regression, and hypothesis testing (t-test and F-test) with the help of the SPSS application, the results show that e-commerce has a positive and significant influence on the financial performance of MSMEs, business capital has a positive and significant influence, and simultaneously e-commerce and business capital have a positive and significant influence on the financial performance of MSMEs in the packaged culinary sector in Padang City.
DETERMINANTS OF INTELLECTUAL CAPITAL DISCLOSURE IN THE BANKING SECTOR: THE ROLE OF PROFITABILITY, LEVERAGE, AND BOARD INDEPENDENCE Muhammad Rivandi; Bella Okta Sari; Dewi Zulvia; Elsa Meirina
Jurnal Akuntansi Syariah (JAkSya) Vol. 6 No. 1 (2026): JAkSya Jurnal Akuntansi Syariah
Publisher : UIN MAHMUD YUNUS BATUSANGKAR

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Intellectual Capital Disclosure refers to the disclosure of information related to a company’s intellectual capital presented in annual reports or financial statements as a form of transparency to stakeholders. Intellectual capital itself represents intangible assets that serve as a source of competitive advantage in the knowledge-based economy. The purpose of this study is to empirically examine the significant effects of profitability, leverage, and independent commissioners on intellectual capital disclosure in banking sub-sector companies during the 2022–2024 period. This research employs a quantitative approach, and the sampling technique used is purposive sampling. The study includes 36 companies observed over a three-year period, resulting in a total of 108 observations. The data were obtained from the Indonesia Stock Exchange (IDX) https://www.idx.co.id/id and the respective companies’ official websites. Data processing was conducted using E-Views version 12, and the analysis method applied was panel data regression. The results of this study indicate that profitability has a positive effect on intellectual capital disclosure, while leverage and independent commissioners have no significant effect on intellectual capital disclosure.
Co-Authors Akhfina Efendi Ananda, Febryandhie Andi Harita Putra Andra, Yefrinal Anggi Saputra Anisya Sri Septika Annisa Annisa Ariska, Sherly Atika Ivonella S Ayu, Sinta Gusti Bella Okta Sari Berta Agus Petra Budiman K Dedi Ardianto Della Ananda Dewi Zulfia Dewi Zulvia Dewi, Aminar Sutra Dewi, Mike Kusuma Dina Cantika Dodi Pernandes Eko Rinando Elsa, Melsi Pratama Elvonika Retno Kemala Feby Oktaviani Findi Oktaviana Fitra Oliyan Gina Septiana Hayu Yolanda Utami Hery Widijanto Hidayat, Teguh Ikbal Jauhari Jelita Anggraini Jelita Anggraini Jeri Kurnia Kartika, Elvirha Dwi Lasmidar Lasmidar Lestari, Dika Lil Fatma Zunaifah Lindy Chintya Darma Magdalena, Maria Marlina Marlina Marlina Marlina Marselia, Mia Martha, Lidya Meirina, Elsa Mia Marselia Muhammad Hanif Pramudia Novriani Novriani Nur Hikmah Lestari Nur Melia Putri Nurasana Nurasana Nurfajriyati, Nurfajriyati Pratiwi, Tiara Ivandri Putra, Andi Harita Putra, Gerry Hamdani Putri Indriati Ranji Mai Putra Rasul Hamidi Reza Nofita Ridho Juanda Putra Rini Susanti Roh Hatul Qohryzah Sari, Laynita Selvi Gustia Putri Septiano, Renil Septika, Anisya Sri Silvia Armayeni Sophan Sophian Sri Madona Saleh Susanti, Febsri Tania Gusmariza Tiara Ivandri Pratiwi Umar, Desyani Vega Putri Rahmadani Vini Alvianita Wandi, Dedi Wina Permata Ramadhani Wulandari Gustiyani Yetta Esra Prysa Lumban Tobing Yeyen Anggraini Zulfia, Dewi Zulvia, Dewi Zunaifah, Lil Fatma