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Pengaruh Pertimbangan Pasar Kerja, Penghargaan Finansial Dan Nilai-Nilai Sosial Terhadap Minat Menjadi Akuntan Publik Gloria, Dania; Asliana, Endang; Dewi, Dian Nirmala
Jurnal Akuntansi & Keuangan Unja Vol 10 No 03 (2025): Jurnal Akuntansi & Keuangan Unja
Publisher : Magister Ilmu Akuntansi Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jaku.v10i02.47329

This study aims to analyze the influence of job market considerations, financial rewards, and social values on the interest of accounting students to pursue a career as public accountants at state universities in Bandar Lampung City. This research uses a quantitative approach with a survey technique through questionnaires distributed to 100 accounting students who have taken or are currently taking professional and business ethics courses. The sampling technique applied is purposive sampling and the data were processed using SPSS version 26. The results show that job market considerations and financial rewards do not affect students’ interest in becoming public accountants, while social values have a positive influence on their interest in pursuing this profession. These findings are expected to provide input for educational institutions and the Indonesian Institute of Accountants (IAI) in formulating strategies to improve the image of the public accounting profession and to help students make more mature career choices in line with job market opportunities and the social values that develop in society.

The Influence of Initial Capital, Business Duration, Working Hours, and Number of Workers on the Income of Traders at Tugu Market, Bandar Lampung City Antikasari, Piji Dewi; Asliana, Endang; Puspitasari, Endah Yuni
Majapahit Journal of Islamic Finance and Management Vol. 5 No. 3 (2025): Islamic Finance and Management
Publisher : Department of Sharia Economics Institut Pesantren KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/mjifm.v5i3.562

Economic growth in developing countries is often driven by the informal sector, particularly traditional market trading, which plays a critical role in creating employment and supporting low-income communities. In Indonesia, many individuals turn to informal trading due to limited access to formal jobs and education. The purpose of this research is to analyze how internal business elements namely starting capital, length of business operation, hours worked, and workforce size affect the income levels of traders in Tugu Market, Bandar Lampung. The research is motivated by fluctuating income levels in the market and inconsistent findings in existing literature. Using a quantitative approach and survey method, data were collected from 194 traders selected through the Slovin formula from a total population of 378. Structured questionnaires, direct observations, unstructured interviews and subsequently analyzed using multiple linear regression along with classical assumption testing. The findings reveal that both initial capital and the length of time the business has been operating have a substantial effect on income levels, whereas working hours and number of workers do not. These results underscore the significance of adequate funding and prior experience. It is recommended that local governments prioritize capital support and practical business training, supported by ongoing evaluation to enhance income sustainability in the informal sector.

The Influence of Capital Structure, Profitability, and Operating Costs on Corporate Income Tax in Consumer Goods Sector Companies Listed on the Indonesia Stock Exchange (IDX) in 2019–2022 Sari, Nabila Famutia; Sidik, M. Muhayin A.; Asliana, Endang
Majapahit Journal of Islamic Finance and Management Vol. 5 No. 3 (2025): Islamic Finance and Management
Publisher : Department of Sharia Economics Institut Pesantren KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/mjifm.v5i3.578

This research explores the relationship between a company’s financial structure, profit performance, and operational spending on the calculation of corporate income tax in Indonesian consumer goods firms listed on the IDX from 2019 to 2022. The study arises from the sector’s economic importance and the inconsistent outcomes reported in earlier research. Adopting a quantitative framework, the analysis uses secondary data from the annual financial statements of 33 firms and applies descriptive statistics, tests of classical assumptions, and multiple regression analysis (including t-test, F-test, and R²) through SPSS. The results indicate that while leverage (DER) does not significantly affect corporate tax, both profitability metrics (ROA and NPM) and operating expenses have a clear positive impact. This implies that increases in profits and operational costs lead to higher tax obligations, whereas debt levels have minimal influence. The study advises that businesses carefully balance profitability and cost management to enhance tax efficiency while sustaining overall financial health.

The Influence of Initial Capital, Business Duration, Working Hours, and Number of Workers on the Income of Traders at Tugu Market, Bandar Lampung City Antikasari, Piji Dewi; Asliana, Endang; Puspitasari, Endah Yuni
Majapahit Journal of Islamic Finance and Management Vol. 5 No. 3 (2025): Islamic Finance and Management
Publisher : Department of Sharia Economics Institut Pesantren KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/mjifm.v5i3.562

Economic growth in developing countries is often driven by the informal sector, particularly traditional market trading, which plays a critical role in creating employment and supporting low-income communities. In Indonesia, many individuals turn to informal trading due to limited access to formal jobs and education. The purpose of this research is to analyze how internal business elements namely starting capital, length of business operation, hours worked, and workforce size affect the income levels of traders in Tugu Market, Bandar Lampung. The research is motivated by fluctuating income levels in the market and inconsistent findings in existing literature. Using a quantitative approach and survey method, data were collected from 194 traders selected through the Slovin formula from a total population of 378. Structured questionnaires, direct observations, unstructured interviews and subsequently analyzed using multiple linear regression along with classical assumption testing. The findings reveal that both initial capital and the length of time the business has been operating have a substantial effect on income levels, whereas working hours and number of workers do not. These results underscore the significance of adequate funding and prior experience. It is recommended that local governments prioritize capital support and practical business training, supported by ongoing evaluation to enhance income sustainability in the informal sector.

The Influence of Capital Structure, Profitability, and Operating Costs on Corporate Income Tax in Consumer Goods Sector Companies Listed on the Indonesia Stock Exchange (IDX) in 2019–2022 Sari, Nabila Famutia; Sidik, M. Muhayin A.; Asliana, Endang
Majapahit Journal of Islamic Finance and Management Vol. 5 No. 3 (2025): Islamic Finance and Management
Publisher : Department of Sharia Economics Institut Pesantren KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/mjifm.v5i3.578

This research explores the relationship between a company’s financial structure, profit performance, and operational spending on the calculation of corporate income tax in Indonesian consumer goods firms listed on the IDX from 2019 to 2022. The study arises from the sector’s economic importance and the inconsistent outcomes reported in earlier research. Adopting a quantitative framework, the analysis uses secondary data from the annual financial statements of 33 firms and applies descriptive statistics, tests of classical assumptions, and multiple regression analysis (including t-test, F-test, and R²) through SPSS. The results indicate that while leverage (DER) does not significantly affect corporate tax, both profitability metrics (ROA and NPM) and operating expenses have a clear positive impact. This implies that increases in profits and operational costs lead to higher tax obligations, whereas debt levels have minimal influence. The study advises that businesses carefully balance profitability and cost management to enhance tax efficiency while sustaining overall financial health.

Indikator Kinerja Keuangan yang Memengaruhi Nilai Perusahaan pada Subsektor Konstruksi dan Bangunan Ajeng Septa Ningsih; Lihan Rini Puspo Wijaya; Endang Asliana
Epsilon Journal of Management Vol. 3 No. 2 (2025): Oktober : Epsilon : Journal of Management (EJoM)
Publisher : Lembaga Pengabdian Masyarakat Universitas Ichsan Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62951/epsilon.v3i2.140

This research is an empirical study that aims to examine the influence of a number of financial indicators on company value in the construction and building subsectors listed on the Indonesia Stock Exchange (IDX) during the 2019–2023 period. The indicators analyzed include profitability, free cash flow (FCF), and leverage. This study uses a purposive sampling approach involving 9 issuers and produces 45 observation data. The analysis method used is multiple linear regression to test the relationship between independent variables and company value as measured by Price to Book Value (PBV). The results of the study show that the performance of Return on Assets (ROA) as well as the Debt to Asset Ratio (DAR) and Debt to Equity Ratio (DER) ratios have a significant effect on increasing the company's value. In contrast, other indicators such as Net Profit Margin (NPM), Free Cash Flow (FCF), and Long-Term Debt to Equity Ratio (LTDtER) did not show a significant influence. These findings indicate that investors prioritize capital utilization efficiency and sound funding structures in assessing the value of a company, compared to free cash flow or net profit margins. This research provides important implications for company management and investors in formulating financial strategies that are oriented towards increasing the company's value in a sustainable manner.

Environmental innovation and financial performance: A case study of mediating role of environmental management Yuniarti, Evi; Nurmala, Nurmala; Asliana, Endang; Mursalin, M; Satpathy, Maheswar; Attiya, Adel A.; Secelean, Nicolae Adrian
Electronic Journal of Education, Social Economics and Technology Vol 4, No 1 (2023)
Publisher : SAINTIS Publishing

The purpose of this study is to investigate the impact of environmental innovation which is product innovation (PDI) and process innovation (PCI) on firm’s financial performance (FFP). And also, to investigate mediating role of the environment management accounting (EMA) against innovation and FFP. Data were collected from 98 respondents, worked in management positions in Indonesia’s manufacturing sectors. The study uses PLS-SEM (partial least square based structural equation modeling) software for the data analysis. The results showed that PDI has positive and significant impacts on FFP. But PCI has not significant impacts on FFP. Furthermore, PDI and PCI have significant impacts on EMA. This study also indicated that EMA mediate the relationship between innovation and FFP in the manufacturing sector of Indonesia. This study suggests the managers of the manufacturing companies or similar sectors to introduce innovations in their products and processes for developing a better EMA system. The current study also tends to assist policymakers in developing appropriate policies for the manufacturing sector of Indonesia by realizing the importance of environmental innovation, EMA, so that their environmental and economic impacts can be managed and regulated.

Pengaruh Financial Distress, Leverage, dan Profitabilitas terhadap Konservatisme Akuntansi pada Perusahaan Menufaktur Subsektor Makanan dan Minuman Ahmad Sarbani; Endang Asliana; Sahilly Dzulhasni
Jurnal Inovasi Ekonomi Syariah dan Akuntansi Vol. 2 No. 6 (2025): November : Jurnal Inovasi Ekonomi Syariah dan Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jiesa.v2i6.1741

This study aims to see whether financial distress, leverage, and profitability affect accounting conservatism in manufacturing companies in the food and beverage subsector listed on the IDX for the 2021–2024 period. The independent variables used are financial distress, leverage, and profitability, while the bound variables are accounting conservatism. Data processing was carried out using the SPSS version 26 program with multiple linear regression methods. Sampling used purposive sampling techniques with certain criteria so that 63 companies were obtained as a sample for four years of observation (2021–2024). Of the total 252 financial statement data, after the deletion of outlier data, the number of data used became 183. The results of the study show that simultaneously financial distress, leverage, and profitability affect accounting conservatism. Partially, these three variables also have a positive effect on accounting conservatism. In addition, these findings indicate that companies with financial pressures and certain levels of financial management tend to apply higher prudential principles in the preparation of their financial statements.

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