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All Journal Journal Cerita: Creative Education of Research in Information Technology and Artificial Informatics Indonesian Journal Accounting (IJAcc)
Salsabila, Fadia
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Computer Science & IT Control & Systems Engineering Economics, Econometrics & Finance

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Pengaruh Struktur Aktiva, Likuiditas Dan Pertumbuhan Penjualan Terhadap Struktur Modal Pada Perusahaan Subsektor Transportasi Salsabila, Fadia
IJAcc Vol 6 No 1 (2025): Indonesian Journal Accounting (IJAcc)
Publisher : UNIVERSITAS RAHARJA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33050/ijacc.v6i1.3663

Abstract

This research aims to examine and analyze the influence of asset structure, liquidity and sales growth on the capital structure of transportation subsector companies listed on the Indonesia Stock Exchange for the period 2019 - 2023. Asset structure uses the Fixed Asset Ratio (FAR) measurement formula, liquidity uses the Current measurement formula Ratio and sales growth use the Sales Of Growth (SOG) measurement formula. The population used in this research was 36 transportation subsector companies listed on the Indonesia Stock Exchange. This research sample was obtained using a purposive sampling technique so that 10 companies were obtained with 50 financial report data. The research instrument used was SPSS version 30. The results of this research can conclude that asset structure has a significant effect on capital structure. Liquidity has no effect on capital structure. Sales growth has no effect on capital structure. As well as asset structure, liquidity and sales growth simultaneously influence the capital structure. Keywords: Asset structure, Liquidity, Sales Growth and Capital Structure
Audit Sistem Informasi Terhadap Sistem Pembelian Di Aplikasi Shopee Menggunakan Framework Cobit 5 Dwi, Rosmawati; Astriyani, Erna; Salsabila, Fadia; Fitriani, Hidayah; Gracia, Gracia
Journal Cerita: Creative Education of Research in Information Technology and Artificial Informatics Vol 11 No 1 (2025): Journal CERITA : Creative Education of Research in Information Technology and Ar
Publisher : UNIVERSITAS RAHARJA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33050/cerita.v11i1.3714

Abstract

Aplikasi e-commerce seperti Shopee menjadi simbol penting dalam kemajuan perdagangan daring, menawarkan kemudahan akses, variasi produk yang luas, dan pengalaman berbelanja yang memuaskan. Di balik kecanggihan tersebut, keamanan dan integritas sistem informasi menjadi faktor krusial yang harus dijaga. Penulis melakukan penelitian ini berdasarkan studi pustaka tentang audit sistem informasi menggunakan framework COBIT 5 sub part DSS. Penulis menyebar kuesioner terhadap pengguna shopee. Hasil kuisioner lalu dinilai berdasarkan tingkat kematangan dan dianalisis. Hasil dari rekapitulasi tingkat model maturity level penelitian audit sistem terhadap pembelian di aplikasi Shopee, yaitu berada di level 3 dan 4. Kelemahan terdapat pada submain DSS05, dimana memiliki nilai kematangan paling kecil dari domain lainnya yaitu 3,42.
Co-Authors Astriyani, Erna Dwi, Rosmawati Fitriani, Hidayah Gracia, Gracia