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All Journal JURNAL PENDIDIKAN TAMBUSAI Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences The Es Accounting and Finance
Yulianti, Eka Budi
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Religion Arts Humanities Economics, Econometrics & Finance Social Sciences

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Understanding Financial Digitization: From Creativity to Innovation and Competition among MSMEs Rachmawati, Irma; Yulianti, Eka Budi; Junianto, Pilifus; Ramadhan, Ramadhan; Nugroho, Febriawan Ardi
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 4, No 4 (2021): Budapest International Research and Critics Institute November
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v4i4.3449

Abstract

This study discussed the meaning of financial digitalization from creativity to innovation and competition in small and medium enterprises. The authors believe that digital financial and small business success is related to the era of technology and competition. In other words, the ability of business drivers to empower technology in financial activities. To discuss the theme of this study, we have conducted digital data searches on both national and international publication databases consisting of literature, journals, magazines, and website literature. To complete this discussion, we examine the data in-depth under a phenomenological approach, namely an effort to explore the data as broadly as possible to understand valid and up-to-date answers to questions. Based on the findings and discussion data, we conclude that financial digitization uses the latest technology that allows the financial function to have a high impact in today's technological and competitive business era. Therefore, this finding is a valuable input for future digital financial studies and business activities. 
Pengaruh Perputaran Persediaan dan Perputaran Piutang Terhadap Profitabilitas PT. Astra Argo Lestari Tbk (2013-2022) Septianingrum, Linda; Permanasari, Rosaidah; Yulianti, Eka Budi
Jurnal Pendidikan Tambusai Vol. 7 No. 3 (2023): Desember 2023
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai, Riau, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jptam.v7i3.10462

Abstract

Setiap perusahaan mengharapkan laba atau keuntungan maksimal disetiap periode nya, namun banyak hal yang mempengaruhi nilai laba tersebut, diantara lain yaitu perputaran persediaan dan perputaran piutang. Tujuan dari penelitian ini adalah untuk mengetahui besarnya pengaruh perputaran persediaan dan perputaran piutang terhadap profitabilitas PTAstra Argo Lestari Tbk (2013-2022). Dalam penelitian ini menggunakan data sekunder yang berupa laporan keuangan perusahaan. Metode analisis yang digunakan peniliti adalah uji statistic deskriptif, uji asumsi klasik, uji regresi linear berganda, uji hipotesis, Uji koefisien determinasi R2. Uji regresi linear berganda terdiri dari uji F dan uji T yang bertujuan mendapatkan hasil variable X dan Y apakah secara simultan dan parsial berpengaruh atau tidak berpengaruh. Berdasarkan hasil penelitian secara parsial, perputaran persediaan memiliki nilai signifikan sebesar 0.131 artinya 0.131>0.050 dan perputaran piutang memiliki nilai signifikan sebesar 0.416 artinya 0.416>0.050, maka secara parsial perputaran persediaan dan perpuataran piutang tidak berpengaruh signifikan terhadap profitabilitas. Dan secara simultan perputaran persediaan memiliki nilai F sebesar 5.291 dan nilai signifikan 0.040
Pengaruh Debt to Asset Ratio (DAR) dan Return On Asset (ROA) terhadap Laba Bersih pada Perusahaan PT. Trias Sentosa Tbk periode tahun 2012-2022 Milenia, Alivia Dwi Fitri; Permanasari, Rosaidah; Yulianti, Eka Budi
Jurnal Pendidikan Tambusai Vol. 7 No. 3 (2023): Desember 2023
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai, Riau, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jptam.v7i3.10463

Abstract

Laba bersih menunjukkan suatu ukuran akan seberapa besar harta yang masuk dan harta yang keluar pada suatu perusahaan.Pada penelitian ini variabel yang digunakan yaitu debt to asset ratio (DAR) dan return on asset (ROA) untuk keterkaitan dengan laba bersih. Penelitiian ini bertujuan untuk mengetahui Pengaruh debt to asset ratio (DAR) dan return on asset (ROA) terhadap Laba Bersih pada PT. Trias Sentosa, Tbk dari tahun 2012-2022. Hasil penelitian ini diolah dengan SPSS v. 25. Berdasarkan hasil pengujian SPSS v. 25, Hasil Uji T pada debt to asset ratio (DAR) berpengaruh positif yang berarti secara parsial DAR berpengaruh signifikan terhadap Laba Bersih. Dan Hasil Uji T return on asset (ROA) berpengaruh positif yang berarti secara parsial ROA berpengaruh signifikan terhadap Laba Bersih. Hasil Uji F debt to asset ratio (DAR) dan return on asset (ROA) berpengaruh positif yang berarti secara simultan DAR dan ROA berpengaruh signifikan terhadap Laba Bersih.
The Influence of Internal Audit and Risk Control on Crisis Management in the Tourism Industry in Indonesia Dewi, Irra Chrisyanti; Sudarmanto, Eko; Yulianti, Eka Budi; Legito, Legito; Susanto, Edy
The Es Accounting And Finance Vol. 2 No. 02 (2024): The Es Accounting And Finance (ESAF)
Publisher : Eastasouth Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/esaf.v2i02.221

Abstract

This research investigates the complex interactions between Internal Audit, Risk Control, and Crisis Management in the dynamic landscape of Indonesia's tourism industry. Using a quantitative approach, this study employed Structural Equation Modeling with Partial Least Squares (SEM-PLS) to analyze survey data collected from stakeholders in the industry. Descriptive statistics showed positive perceptions of Internal Audit and Risk Control, with room for improvement in Crisis Management effectiveness. Measurement model assessment established reliability and construct validity, paving the way for robust structural model analysis. The results show that Internal Audit and Risk Control significantly and positively influence Crisis Management. Practical implications include customized strategies for optimal crisis resilience, while policy recommendations underscore the importance of a standardized framework. Despite its limitations, this study contributes valuable insights to the crisis resilience literature, offering a nuanced understanding of the dynamics of Indonesia's tourism sector.
Co-Authors edy susanto Irra Chrisyanti Dewi Junianto, Pilifus legito, Legito Maruf, Irma Rachmawati Milenia, Alivia Dwi Fitri Nugroho, Febriawan Ardi Permanasari, Rosaidah Ramadhan Ramadhan Septianingrum, Linda Sudarmanto, Eko