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All Journal IKRA-ITH EKONOMIKA Jurnal Teknologi Terpadu Journal of Information System, Applied, Management, Accounting and Research FINANCIAL : JURNAL AKUNTANSI Management Studies and Entrepreneurship Journal (MSEJ) REMIK : Riset dan E-Jurnal Manajemen Informatika Komputer Journal of Computer Networks, Architecture and High Performance Computing Akrab Juara : Jurnal Ilmu-ilmu Sosial Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) STUDI PELAKSANAAN SELFMEDICATION PADA PENDERITA DIARE BERDASARKAN TINGKAT PENGETAHUAN MASYARAKAT PESISIR KECAMATAN SOROPIA KABUPATEN KONAWE International Journal Of Science, Technology & Management (IJSTM) International Journal of Educational Research and Social Sciences (IJERSC) Akasia: Artikel Ilmiah Sistem Informasi Akuntansi ProBisnis : Jurnal Manajemen JAMANTA International Journal of Informatics, Economics, Management and Science Info Abdi Cendekia Equivalent: Jurnal Ilmiah Sosial Teknik Jurnal Mahasiswa Akuntansi Al Urwah : Sharia Economics Journal Jurnal Ilmiah Mahasiswa Akuntansi Universitas Tulungagung JMAEKA: Jurnal Manajemen Ekonomi Akuntansi
Ninuk Riesmiyantiningtias
Universitas Bina Sarana Informatika
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Pengaruh Return On Asset Dan Current Ratio Terhadap Pertumbuhan Laba Pada Perusahaan Sektor Customer Non-Cyclicals Lisna, Lisnawati; Riesmiyantiningtias, Ninuk; Hartanty, Woro Dwi
Jurnal Mnajemen | Ekonomi | Akuntansi Vol 2 No 2 (2026): Maret 2026 - Mei 2026
Publisher : CV Warnak Johanna Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63921/jmaeka.v2i2.312

Abstract

For companies, profit growth is an indicator that reflects financial performance, which may increase or decrease each year. This phenomenon is influenced by various internal and external factors. This study aims to provide empirical evidence regarding internal factors specifically financial ratios such as Return on Assets and Current Ratio and their ability to indicate a company's profit growth. This research employs a quantitative method using purposive sampling, resulting in a sample of 64 non-cyclical consumer sector companies listed on the Indonesia Stock Exchange during the 2021–2024 period. The data used are secondary data obtained from the companies’ annual financial reports. The data analysis technique applied is multiple linear regression. The results of the study show that, partially, Return on Assets does not have a significant effect on profit growth, whereas the Current Ratio has a significant effect. Simultaneously, both Return on Assets and Current Ratio have a significant effect on profit growth.
Sharia Compliance and Economic Stability: Insights from Bank Syariah Indonesia, Padang Ulak Karang Branch Amalia, Rizky; Riesmiyantiningtias, Ninuk
Al Urwah : Sharia Economics Journal Vol. 2 No. 1: Empowering Islamic Finance and the Creative Economy: Innovation, Compliance, and Socio
Publisher : Takaza Innovatix Labs Ltd.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61536/alurwah.v2i02.81

Abstract

This research examines the impact of Sharia principles on economic stability, focusing on Bank Syariah Indonesia KCP Padang Ulak Karang. Utilizing a quantitative research design, data were collected from 35 employees through total sampling and analyzed using Smart PLS. The study identifies Sharia compliance and risk management as independent variables, with financial performance serving as an intervening variable, and economic stability as the dependent variable. The results indicate that both Prohibition of Riba and Profit and Loss Sharing System significantly influence Sharia compliance, which positively affects financial performance and economic stability. Furthermore, operational risk contributes significantly to risk management, enhancing financial performance and, subsequently, economic stability. Conversely, liquidity risk was found to have no significant effect on financial performance through risk management. These findings highlight the importance of Sharia compliance and effective risk management practices in promoting financial performance and ensuring economic stability within the Islamic banking sector. The study offers insights for banking practitioners and policymakers aiming to foster sustainable growth in the Islamic finance industry.
Pengaruh ROA , TATO Dan IOS Terhadap Nilai Perusahaan Sub Sektor Makanan dan Minuman Setiawan, Alma Arif; Riesmiyantiningtias, Ninuk; Hartanty, Woro Dwi
Akasia: Artikel Ilmiah Sistem Informasi Akuntansi Vol 5 No 1 (2025): Artikel Ilmiah Sistem Informasi Akuntansi (AKASIA) - April 2025
Publisher : LPPM Universitas Bina Sarana Informatika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31294/akasia.v5i1.9978

Abstract

Nilai perusahaan mencerminkan prospek dan kinerja entitas bisnis, menjadikannya indikator penting bagi investor dan manajemen. Sektor manufaktur makanan dan minuman, sebagai kebutuhan pokok, menunjukkan dinamika yang stabil namun kompetitif. Kinerja finansial perusahaan di sektor ini sangat memengaruhi nilai perusahaan.Penelitian ini bertujuan untuk menganalisis dan menguji secara empiris Pengaruh Return on Asset, Total Asset Turnover dan Invesment Opportunity Set terhadap Nilai Perusahaan pada perusahaan Manufaktur sub sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia selama periode 2022 hingga 2024. Metode yang digunakan dalam penelitian ini adalah kuantitatif deskriptif, instrumen yang digunakan untuk mengumpulkan data berupa laporan keuangan tahunan (Annual Report) perusahaan perusahaan Manufaktur sub sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia selama periode 2022 hingga 2024 .Sampel yang diteliti pada penelitian ini dipilih menggunakan metode purposive sampling. Analisis data yang digunakan dalam penelitian ini adalah regresi linier berganda. Adapun pengolahan data pada penelitian ini menggunakan program SPSS 27.Adapun uji yang digunakan yaitu Uji statistik Deskriftif,Uji Asumsi Klasik dan Uji Hipotesis Hasil penelitian menunjukkan bahwa secara parsial, Return On Asset berpengaruh signifikan terhadap Price Book Value. Sedangkan Total Asset Turnover dan Earning Per Share tidak berpengaruh signifikan terhadap Price Book Value. Hasil penelitian secara simultan menunjukkan bahwa Return on Asset, Total Asset Turnover dan Earning Per Share berpengaruh signifikan terhadap price Book Value pada perusahaan Manufaktur sektor Makanan dan Minuman yang terdaftar di Bursa Efek Indonesia periode tahun 2022-2024.  
Pengaruh Struktur Modal, Profitabilitas, dan Biaya Operasional Terhadap Pajak Penghasilan Badan Terutang Pada Perusahaan Sub Sektor Pertambangan Periode 2023 - 2024 Lestari, Anggita Riski Dwi; Riesmiyantiningtias, Ninuk; Dwi Hartanty, Woro
Jurnal Mnajemen | Ekonomi | Akuntansi Vol 2 No 3 (2026): Juni 2026 - Agustus 2026
Publisher : CV Warnak Johanna Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63921/jmaeka.v2i3.430

Abstract

The financial statements of the mining sector show fluctuations in corporate income tax payable, with a decrease of 6.72% in 2023 and an increase of 4.89% in 2024. This study aims to analyze the effect of capital structure, profitability, and operating expenses on corporate income tax payable in mining companies listed on the Indonesia Stock Exchange for the 2023–2024 period. The approach used is descriptive quantitative, focusing on numerical data analysis using statistical methods. According to (Salsabila, 2024) the quantitative method upholds the validity and reliability of data and is able to limit phenomena into objectively measurable variables. Hypothesis testing was conducted using SPSS version 25. The results of the study show that Ha is accepted and Ho is rejected, indicating that the three independent variables have a significant effect on corporate income tax payable. In conclusion, capital structure, profitability, and operating expenses collectively influence the amount of tax that must be paid by mining companies.
Implementasi Perhitungan Cost Volume Profit (CVP) dalam Perencanaan Laba (Studi Kasus Pada UMKM Kusnadi) Setiyani, Intan Ayu; Nazahra, Dhira Alifah; Arbiawan, Bintang; Uluhiya, Sabila; Riesmiyantiningtias, Ninuk
Jurnal Mahasiswa Akuntansi Vol 4 No 2 (2025): JAMAK: Jurnal Mahasiswa Akuntansi (September)
Publisher : Program Studi S1 Akuntansi Jurusan Akuntansi, Fakultas Ekonomi Universitas Negeri Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37479/jamak.v4i2.356

Abstract

Penelitian ini menyelidiki bagaimana Analisis Cost Volume Profit (CVP) dapat diterapkan sebagai alat bantu vital untuk perencanaan keuntungan pada Usaha Mikro, Kecil, dan Menengah (UMKM), dengan mengambil kasus spesifik UMKM Tempe Pak Kusnadi di Tangerang. Metode dalam penelitian ini menggunakan pendekatan deskriptif kualitatif melalui studi kasus, mengumpulkan data melalui observasi langsung, wawancara mendalam, dan analisis dokumen keuangan dari Maret hingga Mei 2025. Hasil penelitian menunjukkan bahwa meskipun UMKM ini sudah menguntungkan, metode perhitungan biaya yang mereka gunakan secara tradisional ternyata kurang responsif terhadap perubahan kondisi pasar. Implementasi CVP memperlihatkan adanya peningkatan Harga Pokok Produksi (HPP) per unit dan penurunan margin kontribusi, terutama akibat kenaikan harga bahan baku kedelai, yang juga berimbas pada peningkatan Titik Impas (BEP). Meskipun demikian, volume penjualan UMKM tetap berada jauh di atas titik impas, didukung oleh margin keamanan yang kuat dan derajat leverage operasi yang positif. Ini semua menegaskan stabilitas finansial dan potensi pertumbuhan yang signifikan.
Planning Model and Questionnaire for Measuring MSME Performance through (TOE) Technology Organization Environment Indonesia Siagian, Ade Onny; Riesmiyantiningtias, Ninuk; Amalia, Rizky
Journal of Computer Networks, Architecture and High Performance Computing Vol. 4 No. 1 (2022): Article Research Volume 4 Number 1, Januay 2022
Publisher : Information Technology and Science (ITScience)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/cnahpc.v4i1.1213

Abstract

MSMEs (Micro, Small and Medium Enterprises) as one of the factors driving the economy in Indonesia are experiencing the Covid-19 pandemic crisis which has led to the activities of the Indonesian people. This will indirectly affect the activities of human life, including the buying and selling process. Buying and selling activities that are usually carried out face-to-face can not be carried out normally due to activities from the government so that it indirectly affects the sales results of business actors, including MSME actors. During this pandemic, there was a very significant decline and caused deep anxiety for MSME actors such as payment of employee salaries, daily operational costs, and others. The existence of this phenomenon or incident has resulted in MSMEs having to rack their brains in order to survive in the midst of the ongoing crisis. In order to continue to survive, MSMEs use social media to promote sales, or make sales online with social media. The purpose of this study was to determine the effect of social media adoption on the performance of MSMEs. This research method is carried out in several stages which include problems, literature review about the research model, research design, making instruments that produce questionnaires. The result of this study is produces a research model related to the adoption of social media on the performance of MSMEs which is supported by the dependent variable of the Technology-Organization-Environment (TOE) framework, as well as a questionnaire.
ANALISIS RASIO LAPORAN KEUANGAN DALAM MENILAI KINERJA PERUSAHAAN PT. SUMBER ALFARIA TRIJAYA, Tbk Riesmiyantiningtias, Ninuk
Akrab Juara : Jurnal Ilmu-ilmu Sosial Vol. 5 No. 2 (2020)
Publisher : Yayasan Azam Kemajuan Rantau Anak Bengkalis

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

Abstract

PT Sumber Alfaria Trijaya, Tbk merupakan salah satu perusahaan yang bergerak di sektor minimarket sejak tahun 1999 dan pemegang merk “Alfamart”. Alfamart menyediakan barang-barang kebutuhan pokok yang telah memiliki lebih dari 4.5 juta pelanggan, 14.300 gerai, 32 gudang serta didukung lebih dari 121.000 karyawan. Dalam menganalisa data laporan keuangan perusahaan yang semakin besar, metode Teknik analisa yang dapat digunakan adalah analisa rasio. Metode dalam penelitian ini menggunkan metode observasi dan studi pustaka. Data laporan keuangan perusahaan akan dihitung serta dianalisa menggunakan analisa rasio dan disimpulkan sehubungan dengan kinerja perusahaan. Rasio yang digunakan adalah Rasio Likuiditas, Rasio Solvabilitas, Rasio Return On Investment, Rasio Pemanfaatan Aktiva dan Rasio Kinerja Operasi. Hasil perhitungan menunjukkan bahwa perusahaan memiliki kemampuan membayar hutang jangka pendek maupun jangka panjang serta memiliki kinerja operasional yang cukup baik.
THE EFFECT OF OPERATING CASH FLOW AND NET PROFIT ON STOCK PRICES IN HEALTHCARE SECTOR COMPANIES Linda Lihar Dhini; Ninuk Riesmiyantiningtias; Woro Dwi Hartanty
Akrab Juara : Jurnal Ilmu-ilmu Sosial Vol. 10 No. 4 (2025): November
Publisher : Yayasan Azam Kemajuan Rantau Anak Bengkalis

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

Abstract

This study aims to analyze and empirically examine the of operating cash flow and net profit on stock prices in healthcare sector companies listed on the Indonesia Stock Exchange during the period from 2021 to 2023. The research employs a descriptive quantitative method, with data collected from the financial statements of healthcare sector companies and stock price reports (using year-end closing prices) listed on the IDX for the 2021–2023 period. The sample in this study was selected using a purposive sampling method. The data were analyzed using multiple linear regression, and the data processing was conducted using SPSS version 30. The population in this study includes all healthcare sector companies listed on the IDX during the 2021–2023 period. The results of the study indicate that, partially, operating cash flow does not have a positive and significant effect on stock prices. In contrast, net profit has a positive and significant effect on stock prices. Simultaneously, both operating cash flow and net profit have a positive and significant effect on stock prices of healthcare sector companies listed on the Indonesia Stock Exchange during the 2021–2023 period.
ANALYSIS OF FINANCIAL SHENANIGANS IN PT PERTAMINA PATRA NIAGA'S FINANCIAL REPORT Ninuk Riesmiyantiningtias; Rizky Amalia; Amalia Tresna Fadhilah
Akrab Juara : Jurnal Ilmu-ilmu Sosial Vol. 10 No. 3 (2025): Agustus
Publisher : Yayasan Azam Kemajuan Rantau Anak Bengkalis

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

Abstract

This study aims to analyze the financial statements of PT Pertamina Patra Niaga using Common Size Analysis which compares components in the company's financial statements and concludes with the detection that is common in shenanigans. The analysis of the case study of oil and refinery product governance irregularities involving PT Pertamina Patra Niaga was carried out by analyzing in depth the data in the financial statements. The type of research conducted is descriptive with a case study method using a combination of quantitative and qualitative statistical research techniques. The research data obtained is secondary data in the form of financial statements of PT Pertamina Patra Niaga for the period of 2020 – 2023. The results of the study show that there is no significant early detection of financial shenanigans. The company's financial performance is quite good, especially in terms of profitability and liquidity despite fluctuations
Co-Authors Abdurrachman Abdurrachman Abdurrachman Abdurrachman Abdurrachman Abdurrachman Abdurrachman, Abdurrachman Ade Onny Siagian Ade Ony Siagian Ahmad Salim, Ahmad Alan Budi Kusuma Alan Budi Kusuma Amalia Tresna Fadhilah Annisa, Putri Apriliyani Arbiawan, Bintang Arman Syah Putra Asal, Oswaldus Ati Chandra Bryan Givan Bryan Givan Bryan Givan Chintya Srirejeki Nababan Diani Naraswari Dwi Hartanty, Woro Fadhilah, Amalia Tresna Gaspar Pandi Hartanty, Woro Dwi Herayati Indah Agustin Kusuma, Alan Budi Laeliatus Sofia Lestari, Anggita Riski Dwi Linda Lihar Dhini lisna, Lisnawati Luluk Adinda Safitri Nanda, Nanda Putri Najwa Nazahra, Dhira Alifah Nikmah, Wasilatun Oby Eko Purwanto Prayudhi, Risa RACHMAT HIDAYAT Ramadhani, Anjas Ratna Puspita Rizky Amalia Rizky Amalia Rizky Amalia Rizky Amalia Rizky Amalia Rizky Amalia rizky imania, anggi Saputro, Febi Setiawan, Alma Arif Setiyani, Intan Ayu Sulistiana, Putri Nabila Uluhiya, Sabila Woro Dwi Hartanty