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All Journal Neo-Bis Equity: Jurnal Akuntansi Akuntansi'45

Siti Rosyafah

Unknown Affiliation

Author-ID : 2321741

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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PENGARUH AKTIVITAS, PROFITABILITAS TERHADAP PERTUMBUHAN LABA (Studi Pada Perusahaan Otomotif dan Komponen Yang Terdaftar di Bursa Efek Indonesia Tahun 2015-2019) Dwi Lathifah Sari; Siti Rosyafah; Masyhad
AKUNTANSI 45 Vol. 2 No. 1 (2021): Jurnal Ilmiah Akuntansi
Publisher : Fakultas Ekonomi Program Studi Akuntansi Universitas 45 Surabaya

The company has the main objective of obtaining and increasing profits. The profits obtained by the company will be used for various purposes, one of which is used to improve the company's welfare for the products or services sold. This study aims to determine the effect of activity, profitability on profit growth in automotive and component companies listed on the Indonesia Stock Exchange. This study uses a quantitative approach with data collection using financial statements. The population of this study are automotive and component companies listed on the Indonesia Stock Exchange during the 2015-2019 period. The sampling technique used is purposive sampling technique. The data analysis method used is multiple linear regression analysis with hypothesis testing, namely the F test and t test. The results of this study indicate that activity, profitability have a simultaneous and partial effect on profit growth. Profitability variable has a dominant effect on Profit Growth.

PENGARUH SOLVABILITAS DAN PROFITABILITAS TERHADAP KINERJA KEUANGAN PERUSAHAAN MANUFAKTUR (Studi Pada Subsektor Pulp dan Paper Yang Terdaftar di BEI Periode 2017-2020) Lidya Agustin; Siti Rosyafah; Tri Lestari
AKUNTANSI 45 Vol. 2 No. 1 (2021): Jurnal Ilmiah Akuntansi
Publisher : Fakultas Ekonomi Program Studi Akuntansi Universitas 45 Surabaya

Financial performance is the result achieved by the company's management to find out in managing company assets effectively during a certain period. An uncertain economy causes a high risk of a company experiencing poor financial performance or bankruptcy, to determine whether a company's financial performance is good or not, it can be seen from the company's ability to pay off its debts through solvency and profitability. The purpose of this study was to determine the effect of solvency and profitability on the company's financial performance. This study uses a quantitative approach with data collection using purposive sampling method. The population of this study are pulp and paper manufacturing companies listed on the Indonesian stock exchange with 8 out of a total of 10 companies. The analytical method used is multiple linear regression analysis with hypothesis testing, namely t test, F test and R² test. The results showed that partially solvency (debt to total asset ratio and debt to equity ratio) had no significant effect on financial performance, and profitability (return on equity and net profit margin) partially had a significant effect on financial performance. Simultaneously solvency (debt to total asset ratio and debt to equity ratio) and profitability (return on assets and net profit margin) have a significant effect on financial performance. Meanwhile, the dominant influence is profitability (net profit margin).

PENGARUH PENGETAHUAN PERPAJAKAN DAN PERSEPSI TERHADAP MINAT MENJADI AKUNTAN PAJAK (Studi Pada Mahasiswa Akuntansi FEB Universitas Bhayangkara Surabaya) Vita Lisya; Siti Rosyafah; Syafi’i
AKUNTANSI 45 Vol. 2 No. 1 (2021): Jurnal Ilmiah Akuntansi
Publisher : Fakultas Ekonomi Program Studi Akuntansi Universitas 45 Surabaya

The development of the business world and business practices that are increasingly rapidly increasing demand for labor, especially from accounting majors. A tax accountant is one of the promising job prospects in the accounting major. This study aims to determine the effect of tax knowledge, perceptions of interest in becoming a tax accountant. This study is a quantitative study with a sample calculated using the slovin formula and obtained a minimum sample of 62 respondents from Accounting Students FEB Bhayangkara University Surabaya. Data analysis was carried out using descriptive statistical tests, data quality tests and hypothesis testing with multiple linear regression methods assisted by the SPSS (Statistical Product and Service Solution) analysis tool. The results of this study indicate that knowledge of taxation, perception partially and simultaneously affect the interest in becoming a tax accountant. Perception is an independent variable that dominantly affects the interest in becoming a tax accountant.

PENGARUH PENGETAHUAN AKUNTANSI DAN PERILAKU KEUANGAN TERHADAP KINERJA MANAJERIAL UMKM MAKANAN DI SIDOARJO Hoirul Ummah; Siti Rosyafah; Masyhad
AKUNTANSI 45 Vol. 2 No. 1 (2021): Jurnal Ilmiah Akuntansi
Publisher : Fakultas Ekonomi Program Studi Akuntansi Universitas 45 Surabaya

MSMEs are the driving sector of the economy, but currently MSMEs have not been able to optimize their business managerial performance, this cannot be separated from the lack of accounting knowledge and financial behavior owned by MSME owners. This study aims to determine the effect of accounting knowledge and financial behavior on managerial performance in food SMEs in Sidoarjo. The formulation of the problem in this study is whether accounting knowledge, financial behavior simultaneously and partially affect managerial performance, and which of accounting knowledge and financial behavior has a dominant influence on managerial performance of food SMEs in Sidoarjo. The sample of this study used 30 food SMEs in Sidoarjo. This study is a quantitative study, using primary data obtained through the distribution of questionnaires and tested with validity, reliability, F-test and t-test using the SPSS application. The results showed that simultaneously and partially accounting knowledge and financial behavior had a significant effect on managerial performance. The variable that reaches the dominant value is financial behavior

Co-Authors Dwi Lathifah Sari Hoirul Ummah Lidya Agustin Masyhad Masyhad Masyhad Syafi’I Thoyyibatul Isnaini Saputri Tri Lestari Vita Lisya Wahyu Eko Pujianto

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