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Mahsina, Mahsina
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Economics, Econometrics & Finance Social Sciences

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Profitabilitas, Capital Intensity, dan Agresivitas Pajak Perusahaan Farmasi di BEI Tahun 2017-2021 Rahmariyanto, Melati; Mahsina, Mahsina; Syafii, Syafii
Equity: Jurnal Akuntansi Vol. 4 No. 1: September 2023
Publisher : Universitas Bhayangkara Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46821/equity.v4i1.377

Abstract

Tujuan penelitian yaitu untuk mengukur dan menguji hubungan antara agresivitas pajak dengan profitabilitas dan capital intensity. Di dalam 30 perusahaan farmasi dan perusahaan lain di sektor kesehatan termasuk yang menyediakan layanan dan peralatan kesehatan yang tercatat di Bursa Efek Indonesia (BEI) pada tahun 2017-2021 diseleksi menggunakan teknik purposive sampling. Software aplikasi statistik oleh data IBM SPSS versi 26 digunakan untuk analisis regresi linier berganda dan robustness test dari data dalam penelitian ini. Temuan menunjukkan bahwa agresivitas pajak secara signifikan dipengaruhi oleh profitabilitas dan agresivitas pajak secara signifkan juga dipengaruhi oleh capital intensity. Hasil robustness test konsisten dan memperkuat analisis regresi utama.
Kinerja Keuangan Badan Layanan Umum RSUD dr. Soedomo Trenggalek dengan Metode Value for Money Madewi, Ketut Ayusia; Mahsina, Mahsina; Rahman, Arief
Equity: Jurnal Akuntansi Vol. 4 No. 1: September 2023
Publisher : Universitas Bhayangkara Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46821/equity.v4i1.404

Abstract

Hospital RSUD dr. Soedomo Trenggalek is a public service organization which provides services in the healthcare sector. BLUs financial management model is flexible. Therefore measuring financial performance is necessary. Value for money can be used to evaluate the use of an organizations budget in terms of efficiency and effectiveness in economic aspects. The research aims to analyze and to determine the financial performance of RSUD dr. Soedomo Trenggalek uses the value for money method for testing. This study uses a descriptive qualitative approach and data is collected from the 2018-2022 Budget Implementation Report. Measurement of quality-price ratio Dr. from the hospital. Soedomo Trenggalek is classified as very economical in terms of efficiency less efficient and effectiveness in terms of effective.
Biaya Produksi, Biaya Operasional, Volume Penjualan dan Laba Bersih Perusahaan Makanan dan Minuman Terdaftar di BEI Ali, Hilyana Rahma Chairunnisa; Mahsina, Mahsina; Fauziah, Dien Ajeng
Equity: Jurnal Akuntansi Vol. 4 No. 2: April 2024
Publisher : Universitas Bhayangkara Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46821/equity.v4i2.492

Abstract

This study aims to determine the effect of production costs, operating costs and sales volume on net income in food and beverage companies listed on the Indonesia Stock Exchange for the 2019-2022 period. The method used in this research is descriptive quantitative method. The population in this study were food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange for the 2019-2022 period totaling 90 companies. The method of determining the research sample using purposive sampling, after sorting based on the criteria the number of research samples was 32 companies and the number of observations was 128 company data. Based on the results of the study, it shows that partially production costs have a significant positive effect on net profit, production costs have a negative but not significant value on net profit, and sales volume has a significant negative effect on net profit.
Analisis Penerapan Sistem Informasi Akuntansi Penerimaan dan Pengeluaran Kas Dalam Rangka Untuk Pengendalian Internal Zativa, Kiara Della; Mahsina, Mahsina; Inayah, Nur Lailiyatul
Equity: Jurnal Akuntansi Vol. 4 No. 2: April 2024
Publisher : Universitas Bhayangkara Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46821/equity.v4i2.493

Abstract

This study aims to determine the analysis of the application of the accounting information system for cash receipts and disbursements in the context of internal control at CV. Trikarya Cakra Perkasa. The data analysis technique used in this research is qualitative analysis technique in explaining the descriptions of data related to the accounting information system for cash receipts and disbursements. The results of the research obtained are CV. Trikarya Cakra Perkasa has an internal control system that is already running well, with the warehouse function in cash receipts and the existence of Cash Expenditure Request recap documents in cash disbursements. The organizational structure created by the company is clear, specifying the responsibilities, authorities, and relationships between sections for each position holder, directly related to employees involved in implementing, controlling, and verifying the company's operational activities.
The Du Pont System in Measuring Financial Performance in The Food and Beverage Company Sub-Sector Kurniawati, Nanda; Mahsina, Mahsina; Masyhad, Mashyad
Equity: Jurnal Akuntansi Vol. 5 No. 1: September 2024
Publisher : Universitas Bhayangkara Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46821/equity.v5i1.550

Abstract

This study aims to determine the assessment of financial performance in the food and beverage company sub-sector listed on the IDX for the 2020-2023 period using the du pont system analysis This research is descriptive research with a qualitative approach. The approach in this study uses a comprehensive du pont system financial ratio. The results of this study indicate that the Du Pont System analysis in the food and beverage company sub-sector for the 2020-2023 period has poor financial performance because the ROE and ROI values fluctuate. Based on the results of the ratio using the du pont system analysis, the comparison of the financial performance of the food and beverage company sub-sector for the 2020-2023 period calculated using NPM, TATO, EM, ROI, ROE ate the best results at PT Multi Bintang Indonesia Tbk. While the year that has poor financial performance is at PT Sentra Food Indonesia Tbk.
Can Strong Financials Prevent Collapse? Insights from the Consumer Goods Sector (2017–2022) Hasanah, Sevia; Rahman, Arief; Mahsina, Mahsina
Equity: Jurnal Akuntansi Vol. 5 No. 2: April 2025
Publisher : Universitas Bhayangkara Surabaya

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

Abstract

This study aims to analyze how profitability ratio, liquidity ratio, activity ratio, leverage ratio, and sales growth impact financial distress in the goods and consumer goods industry from 2017 to 2022. In this study, saturated sampling is used for the sampling technique. The classical assumption test is used for data analysis. In this study, profitability ratio (X1), liquidity ratio (X2), activity ratio (X3), leverage ratio (X4), and sales growth (X5) are independent variables, and financial distress (Y) is the dependent variable. The results of this study indicate that the profitability ratio measured using return on assets (ROA) has a positive effect on financial distress, the liquidity ratio measured using the current ratio (CR) does not affect financial distress, the activity ratio measured using total asset turnover (TATO) has a negative effect on financial distress, the leverage ratio measured using the debt to asset ratio (DAR) has a positive effect on financial distress, and sales growth has no effect on financial distress.
Co-Authors Ali, Hilyana Rahma Chairunnisa Arief Rahman Dien Ajeng Fauziah Hasanah, Sevia Inayah, Nur Lailiyatul Kurniawati, Nanda Madewi, Ketut Ayusia Masyhad, Mashyad Rahmariyanto, Melati Syafi’i Zativa, Kiara Della