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All Journal Jurnal Ilmiah Akuntansi Kesatuan Sanskara Akuntansi dan Keuangan Nomico Jurnal Audit, Pajak, Akuntansi Publik Dhana
Evianti, Dessy
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Economics, Econometrics & Finance Education Other

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Analisis Rasio Profitabilitas dan Solvabilitas Untuk Menilai Kinerja Keuangan: Studi Empiris Perusahaan Industri Barang Konsumsi Sub Sektor Farmasi yang terdaftar di BEI Tahun 2015-2020 Gumelar, Gugun; Evianti, Dessy
Jurnal Ilmiah Akuntansi Kesatuan Vol. 10 No. 3 (2022): JIAKES Edisi Desember 2022
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v10i3.1489

Abstract

Financial Performance is the result or achievement that has been achieved by the company's management in carrying out its function in managing company assets effectively for a certain period. This financial performance is needed by the company to know and evaluate the extent of the company's success rate based on the financial activities that have been carried out. Stock returns can be used as a performance measure, because stock returns can interpret the company's management ability in carrying out its business to get results from good financial performance. Therefore, it is necessary to measure Profitability ratios (Return on Assets, Return on Equity, Net Profit Margin) and Solvency ratios (Debt to Asset Ratio, Debt to Equity Ratio). This study aims to determine the effect of Profitability Ratios (Return on Assets, Return on Equity, Net Profit Margin) and Solvency Ratios (Debt to Asset Ratio, Debt to Equity Ratio) on the financial performance of a company. The sample used is the financial statements of the Indonesia Stock Exchange with the Pharmaceutical sub-sector with 05 samples that meet the criteria for research. The research method uses multiple linear regression analysis with simultaneous T test and F test hypothesis testing. The results based on the Partial T Test (1) Return on Assets (ROA) has a negative effect on financial performance, (2) Return on Equity (ROE) has a positive effect on financial performance, (3) Net Profit Margin (NPM) has a negative effect on financial performance. (4) Debt to Asset Ratio has a negative effect on Financial Performance, (5) Debt to Equity Ratio has a positive effect on Financial Performance and for the simultaneous F test, the results show that simultaneously Return on Assets, Return on Equity, Net Profit Margin, Debt to Assets Ratio, Debt to Equity Ratio affect Financial Performance. Keywords: Profitability Ratio, Return on Assets, Return on Equity, Net Profit Margin, Solvency Ratio, Debt to Asset Ratio, Debt to Equity Ratio, Financial Performance, Stock Return.
The Important Role of Management Accounting in Optimizing Cost Control and Improving Profitability in the Service Sector Evianti, Dessy; Rachman, Rachmawaty; Imaningati, Sri; Yusuf, Muhammad
Nomico Vol. 1 No. 5 (2024): Nomico-June
Publisher : PT. Anagata Sembagi Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62872/grwv6k50

Abstract

Management accounting plays a very important strategic role in improving the profitability of the service sector. Its function goes beyond the mere recording of financial transactions to include analyzing and managing operational costs with a critical and in-depth approach. Through techniques such as activity-based costing, companies can accurately identify key cost sources and implement more effective control measures. The results of this analysis allow companies to set more competitive prices, increase profit margins, and maximize operational efficiency. Management accounting provides data and insights that are essential for strategic decision-making. Accurate information on financial and operational performance enables management to assess the effectiveness of various business initiatives, including new product development and market expansion. This critical analysis helps identify areas where efficiency can be improved and costs can be reduced, thereby supporting long-term strategies for sustainable growth. The integration of management accounting principles into the operational strategies of service companies enables them to face the challenges of a dynamic market, improve competitiveness, and achieve sustained profitability. Management accounting not only helps in cost control but also makes a significant contribution in improving the quality of decision making and strategic planning. A suitable approach for companies can achieve better financial and operational goals, ensuring sustainability and steady growth in an increasingly competitive business environment. Management accounting, thus, is a tool that not only supports efficiency but also encourages innovation and strategic adaptation critical for long-term success.
Analisis Evolusi dan Tren Riset Green Audit Menggunakan Pendekatan Bibliometrik Judijanto, Loso; Evianti, Dessy
Sanskara Akuntansi dan Keuangan Vol. 3 No. 02 (2025): Sanskara Akuntansi dan Keuangan (SAK)
Publisher : Eastasouth Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/sak.v3i02.519

Abstract

Penelitian ini menganalisis evolusi dan tren penelitian Green Audit menggunakan pendekatan bibliometrik berbasis data publikasi internasional. Dengan memanfaatkan perangkat lunak VOSviewer, penelitian ini mengidentifikasi topik utama seperti keberlanjutan, efisiensi energi, dan mitigasi perubahan iklim yang mendominasi literatur Green Audit. Temuan menunjukkan peningkatan signifikan dalam jumlah publikasi, terutama setelah tahun 2020, yang mencerminkan perhatian global terhadap keberlanjutan lingkungan. Hasil analisis kolaborasi menunjukkan bahwa United Kingdom memiliki peran dominan dalam jaringan penelitian global. Meskipun terdapat tantangan seperti kurangnya harmonisasi standar dan keterbatasan sumber daya, penelitian ini menyoroti peluang melalui adopsi teknologi dan kolaborasi internasional untuk meningkatkan efektivitas Green Audit. Studi ini memberikan rekomendasi strategis bagi penelitian dan implementasi Green Audit di masa depan.
Analysis of the Effectiveness and Contribution of Land and Building Tax, and Land and Building Acquisition, Duty on Local Revenue in the City of Bandung Before and During the Covid-19 Pandemic Risdiana, Seviani; Suratminingsih, Suratminingsih; Evianti, Dessy; Arum, Mega
Maksi Vol 2 No 1 (2023): Jurnal Audit, Pajak, Akuntansi Publik (AJIB) - Juni
Publisher : Program Studi Magister Akuntansi, Direktorat Pascasarjana, Universitas Sangga Buana

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

Abstract

This study aims to determine the effectiveness level of the Land and Building Tax (PBB) and Land and Building Acquisition Fee revenues (BPHTB), as well as the contribution of PBB to the Local Revenue (PAD). With the enactment of Law No. 28 of 2009 on Local Taxes and Regional Levies, the authority for collecting Local Taxes is fully implemented by the Regional Government. As a result, PBB and BPHTB, which were previously classified as Central Taxes, have now become Local Taxes. This study utilizes a quantitative research method with a descriptive research approach. The findings indicate that the PBB of revenues in the City of Bandung over the past four years from 2018 to 2021 showed an initial increase followed by a decline, resulting in varying criteria. Similarly, the PBB of the Land and Building Acquisition Fee revenues in the City of Bandung during the same period exhibited a decreasing trend, leading to a decrease in the effectiveness level from "sufficiently effective" to "ineffective". Furthermore, the PAD in the City of Bandung experienced a decline from 2018 to 2019, followed by an increase from 2019 to 2020, and a significant decrease from 2020 to 2021. DOI: https://doi.org/10.32897/ajib.2023.2.1.2828
The Impact of Corporate Expansion, Financial Liquidity, Profitability, And Solvency on The Issuance of Going Concern Audit Opinions In Manufacturing Firms Nurdiani, Anny; Kustiawan, Memen; Saepudin, Didin; Evianti, Dessy
Maksi Vol 2 No 2 (2023): Jurnal Audit, Pajak, Akuntansi Publik (AJIB) - Desember
Publisher : Program Studi Magister Akuntansi, Direktorat Pascasarjana, Universitas Sangga Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32897/ajib.2023.2.2.3240

Abstract

The manufacturing sector plays an important role in economic development. The government is committed to reviving the manufacturing industry through implementing the Making Indonesia 4.0 Roadmap so that it is ready to enter the industrialization 4.0 period. This phenomenon has sparked investors' interest in investing in large markets. However, investors need to know the financial condition of the company that will be given investment funds to be able to consider the profits they will get. The related information was obtained based on the results of an audit by a financial auditor whether the company obtained a going concern permit or not by considering the company's financial condition, such as its growth profile.company, liquidity, profitability, and solvency at that time. This article aims to find out how much influence company growth, liquidity, profitability and solvency have in deciding going concern status by auditors in each company. This article is useful as knowledge information for academics and investors working in the economic field.
The Influence of Auditor Competence and Independence on Internal Audit Quality: The Mediating Role of Risk-Based Audit Suhidayat, Tatang; Evianti, Dessy; Yusuf, Muhammad
Maksi Vol 3 No 1 (2024): Jurnal Audit, Pajak, Akuntansi Publik (AJIB) - Juni
Publisher : Program Studi Magister Akuntansi, Direktorat Pascasarjana, Universitas Sangga Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32897/ajib.2024.3.1.3643

Abstract

This study aims to analyze the influence of auditor competence and independence on internal audit quality, with risk-based audit as a mediating variable. The research employs a descriptive quantitative method with a population of internal auditors from rural banks (BPR) in West Java. The sample consists of 47 auditors selected using purposive sampling technique. Data processing is performed using Smart PLS 4. The hypothesis testing results indicate that only auditor competence has a significant effect on internal audit quality. Meanwhile, auditor independence does not show a significant effect on internal audit quality, nor does the mediation effect of risk-based audit between auditor competence and independence on internal audit quality. These findings suggest that auditor competence is a key factor in enhancing internal audit quality. This study provides important contributions to the management of internal audits in rural banks, particularly in West Java, by emphasizing the importance of improving auditor competence to achieve better internal audit quality.
Comparative Analysis of Financial Performance of Coal Energy Companies on the IDX Before and During the COVID-19 Pandemic Nurhafidz Sutisna, Taofik; Evianti, Dessy; Rachman, Rachmawaty
Maksi Vol 3 No 1 (2024): Jurnal Audit, Pajak, Akuntansi Publik (AJIB) - Juni
Publisher : Program Studi Magister Akuntansi, Direktorat Pascasarjana, Universitas Sangga Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32897/ajib.2024.3.1.3646

Abstract

The study examines how the COVID-19 pandemic affected the financial performance of coal energy companies listed on the Indonesia Stock Exchange (IDX) from 2018 to 2021. Using a descriptive comparative method, the analysis focuses on financial data from annual reports to evaluate metrics like liquidity, solvency, activity, and profitability. The findings suggest that overall, there were minimal alterations in financial performance indicators before and during the pandemic, except for noticeable variations in the cash ratio and total asset turnover ratio.
Systematic Analysis of the Effect of Good Corporate Governance on Financial Statement Fraud in Indonesia Evianti, Dessy; Rahmiyati, Nekky; Mayndarto, Eko Cahyo; Puspa, Eka Septariana
Dhana Vol. 2 No. 2 (2025): DHANA - JUNE
Publisher : Pt. Anagata Sembagi Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62872/xvzb3s91

Abstract

Financial statement fraud is a crucial issue that reflects weak internal control and corporate governance. This study aims to analyze the effect of Good Corporate Governance (GCG) on financial statement fraud through a Systematic Literature Review (SLR) approach. The search was conducted on articles published in the last five years with a focus on GCG elements such as independent board of commissioners, audit committee, institutional ownership, and managerial ownership. The study results show that most GCG elements negatively affect financial statement fraud, although there are contradictory findings that suggest that GCG effectiveness is contextual. Factors such as firm size, industry sector (Islamic or non-financial), and quality of implementation strongly influence the strength of the relationship between GCG and fraud. The study also identified that the integration of GCG with internal audit function and corporate ethical culture is a more effective combination in preventing fraud. This study makes a theoretical contribution by reinforcing the understanding that the relationship between GCG and financial statement fraud is not linear or uniform, but rather highly dependent on the institutional context and governance practices implemented in the business environment in Indonesia.
Co-Authors Arum, Mega Gumelar, Gugun Judijanto, Loso Kustiawan, Memen Mayndarto, Eko Cahyo Muhammad Yusuf Nekky Rahmiyati Nurdiani, Anny Nurhafidz Sutisna, Taofik Puspa, Eka Septariana Rachman, Rachmawaty Risdiana, Seviani Saepudin, Didin Sri Imaningati Suhidayat, Tatang Suratminingsih, Suratminingsih