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All Journal JURNAL RISET AKUNTANSI GOING CONCERN Wardah Jurnal Ilmiah Rekayasa Pertanian dan Biosistem Jurnal of Applied Multimedia and Networking Jurnal Mesin Nusantara Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Jendela ASWAJA J-ISACC : Journal of Islamic Accounting Competency Journal of Law and Justice SCIENTIA JOURNAL : Jurnal Ilmiah Mahasiswa Publication of the International Journal and Academic Research (PIJAR) Al-Maktabah: Jurnal Studi Islam Interdisiplin Al-Maktabah: Jurnal Studi Islam Interdisiplin
Indonesia, Indonesia
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Journal : Jendela ASWAJA

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Penerapan Penyusunan Laporan Keuangan Standar Akuntansi Keuangan Entitas Mikro Kecil dan Menengah (SAK EMKM) pada Usaha Ayam Bakar Pulo wulan sari, nidia; indonesia, indonesia
Jurnal Jembatan Efektivitas Ilmu dan Akhlak Ahlussunah Wal Jama'ah Vol 6 No 2 (2025): Juni
Publisher : LPPM UNU CIREBON

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52188/jeas.v6i2.1401

Abstract

This study aim to apply financial statement preparation in accordance with the Financial Accounting Standars For Micro, Small, and Medium Entities (SAK EMKM) at Usaha Ayam Bakar Pulo. Usaha Ayam Bakar Pulo has not yet implemented standard financial recording and reporting, so its financial statements do not reflect the actual condition of the business. The research method used is a descriptive qualitative method with a case study approach. Data was obtained through observation, interviews, and documentation at the Pulo Grilled Chicken Business. The results of the study indicate that the application of SAK EMKM can assist the business in preparing financial position statements, income statements, and notes to the financial statements in a simple yet standard-compliant manner. In the financial position report, the assets owned by the Pulo Grilled Chiken Business amount to Rp. 54.476.000,-, which is equal to the total liabilities and equity of Rp. 54.476.000,-. In the income statement, the net profit earned during March 2025 wa Rp. 51.976.000. This also enhances the business owner’s understanding of the importance of financial statements in decision-making and increases the likelihood of accessing financing.
Analisis Pengaruh Return On Asset (ROA) dan Debt Equty Ration (DER) terhadap Harga Saham Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia (BEI) Periode 2023-2024 Yekti, Yekti Nilasari; Asmu'i, Faishal; Indonesia, Indonesia
Jurnal Jembatan Efektivitas Ilmu dan Akhlak Ahlussunah Wal Jama'ah Vol 6 No 2 (2025): Juni
Publisher : LPPM UNU CIREBON

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52188/jeas.v6i2.1402

Abstract

This study aims to examine the effect of Return on Assets (ROA) and Debt to Equity Ratio (DER) on stock prices of manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2023–2024 period. This research employs a quantitative approach, with a population of 228 companies and a purposive sampling method resulting in 137 selected companies. The data were analyzed using multiple linear regression with t-tests and F-tests to test the hypotheses. The partial test results (t-test) show that ROA has a significant effect on stock prices, with a calculated t-value of 1.486, which is greater than the t-table value of 0.67749, and a significance level of 0.000 < 0.05. This indicates that a company's profitability plays an important role in driving stock price increases. DER also has a significant partial effect on stock prices, with a t-value of 0.692 > 0.67749 and a significance level of 0.004 < 0.05, suggesting that a company’s capital structure is also a key consideration for investors in valuing stocks. Furthermore, the simultaneous test (F-test) shows that ROA and DER together significantly influence stock prices, with an F-value of 7.554, which exceeds the F-table value of 3.3541, and a significance level of 0.002 < 0.05. These findings indicate that the combination of profitability and leverage meaningfully affects investor valuation and plays a vital role in stock investment decision-making
Co-Authors Ajimat, Ajimat Amalia, Anugerah Fitri Aqid, Aizudin Arif Dian Santoso Asmu'i, Faishal Candra, Ni Komang Citra, Yolanda Dewi Anjani, Listia Dosi, Paulus Pius Pora Febrian Arif Wicaksana Haikal, Muhammad Fachran Juliani, Hesti Kie, Daniel M. Safri Machfudin Mursalim Mursalim murtaib, Agum Permana, Diyan Agus Pomalingo, Moh Fikri Putri, Cindy Fredicia Ramadhan , Mahendra Utama Cahya ratang, Lenie siti rodiah Syarif, Adam Tallane, Yoan Yohana wulan sari, nidia Wulandari, Indonesia Yekti, Yekti Nilasari