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All Journal JABI (Jurnal Akuntansi Berkelanjutan Indonesia) J-AKSI : JURNAL AKUNTANSI DAN SISTEM INFORMASI Jurnal Ilmu Akuntansi Mulawarman (JIAM)
Andriani, R. Neneng Rina
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences

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THE DETERMINANS OF NET PROFIT MARGIN: STUDY AT PT. INDOFOOD SUKSES MAKMUR TBK. Andriani, R. Neneng Rina; Hermansyah, Iwan; Dermawan, Wildan Dwi
JURNAL AKUNTANSI DAN SISTEM INFORMASI Vol 6 No 2 (2025): Edisi Juni 2025
Publisher : Program Studi Akuntansi Fakultas Ekonomika dan Bisnis Universitas Majalengka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31949/j-aksi.v6i2.13325

Abstract

The purpose of this study is to analyse the determinants of net profit margin at Indofood Sukses Makmur Tbk Limited Company. Another goal is to analyse how the effect of Working Capital Turnover, Currents Ratio, Total Assets Turnover in the company and its effect on Net Profit Margin. The research method uses a descriptive quantitative approach with secondary data in the form of the company's annual financial statements for 2011 - 2022. The analysis tool used is multiple regression analysis. The descriptive research results show that the variables studied fluctuated during the study period. Furthermore, the simultaneous test shows that Working Capital Turnover, Turrent Ratio, and Total Asset Turnover simultaneously affect Net Profit Margin. Partial tests show that Working Capital Turnover has a positive effect on Net Profit Margin. While Current Ratio, and Total Assets Turnover have no effect on Net Profit Margin.
Pengaruh Tingkat Pendapatan Asli Daerah terhadap Fiscal Stress melalui Kemandirian Keuangan Daerah sebagai Variabel Mediasi Hasanah, Nur; Andriani, R. Neneng Rina; Firmansyah, Irman
Jurnal Ilmu Akuntansi Mulawarman (JIAM) Vol. 9 No. 2 (2024): Juni
Publisher : Fakultas Ekonomi dan Bisnis Universitas Mulawarman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30872/jiam.v9i2.15061

Abstract

Tujuan penelitian ini untuk menganalisi fiscal stress pada provinsi-provinsi di Indonesia tahun 2016-2022. Serta pengaruh tingkat Pendapatan Asli Daerah terhadap fiscal stress melalui kemandirian keuangan daerah sebagai variabel mediasi. Penelitian ini menggunakan data sekunder yaitu APBD dan LRA yang diperoleh dari website resmi Direktorat Jenderal Perimbangan Keuangan (DJPK). Teknik analisis data yang digunakan dalam penelitian ini adalah analisis jalur (Path Analysis). Hasil analisis data menunjukan bahwa: Tingkat Pendapatan Asli Daerah pada seluruh sampel yang diteliti masih dikategorikan tidak berhasil, Kemandirian Keuangan Daerah secara rata-rata dikategorikan sedang yang berarti ada pada pola hubungan partisipatif, adapun Fiscal Stress pada seluruh sampel yang diteliti masih dikategorikan tinggi. Selain itu, Tingkat Pendapatan Asli Daerah berpengaruh positif dan signifikan terhadap Fiscal Stress. Namun, Kemandirian Keuangan Daerah tidak mampu memediasi pengaruh Tingkat Pendapatan Asli Daerah terhadap Fiscal Stress.
Retrospektif Pada Publikasi Laporan Keberlanjutan: Analisis Kinerja, Peta Sains dan Prospek Firmansyah, Irman; Wahid, Nisa Noor; Andriani, R. Neneng Rina
JABI (Jurnal Akuntansi Berkelanjutan Indonesia) Vol. 7 No. 3 (2024): JABI (JURNAL AKUNTANSI BERKELANJUTAN INDONESIA)
Publisher : Universitas Pamulang

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Abstract

Publication regarding sustainability reports continues to grow yearly, long before the United Nations set sustainable development goals at the end of 2015. Scopus has long detected this publication but has not been mapped properly. Therefore, retrospective research on publications related to sustainability reports using bibliometric methods is needed. This study, 1,174 publications were found from 1994 to 2022 with the search keyword "sustainab* report*" consisting of articles, books, book chapters, conference papers, editorials, notes, reviews, and short surveys. Data were analyzed using R biblioshiny, VOSviewer, and Microsoft Excel software. The research findings show that publications regarding sustainability reports in general have increased continuously, but the number of citations has decreased since 2014. Scopus indexed journals that occupy the Quartile 1 position have high productivity and impact. The most prolific authors were Buallay and Uyar, while Buallay also had the highest impact. United Kingdom and United States are the most productive countries and often collaborate with other countries. Sustainability reports are the most frequently appearing topics. They are related to many other words, while non-financial reporting and performance are emerging topics and are predicted to grow in the future. Co-occurrence analysis shows that the themes currently being widely discussed are related to research methods, such as literature reviews and regression analysis. These findings have good implications in evaluating publication performance, finding quality authors and sources, and showing that the number of publications in each journal is still relatively small. This theme is interesting for research in the future because it is competitive and growing fast.
Co-Authors Dermawan, Wildan Dwi Hermansyah, Iwan Irman Firmansyah Nur Hasanah Wahid, Nisa Noor