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All Journal Jurnal Akuntansi dan Sistem Teknologi Informasi E-Bisnis : Jurnal Ilmiah Ekonomi dan Bisnis Graduasi: Jurnal Bisnis & Ekonomi Majalah Ilmiah Bijak Jurnal Akuntansi Kompetif Jurnal Ilmiah Akuntansi Kesatuan Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Wasana Nyata JOURNAL OF HUMANITIES, SOCIAL SCIENCES AND BUSINESS (JHSSB) Journal of Management, Accounting, General Finance and International Economic Issues (MARGINAL) Journal of Social And Economics Research Transformasi: Journal of Economics and Business Management Jurnal Riset Rumpun Ilmu Ekonomi (JURRIE) Jurnal Riset Ekonomi dan Akuntansi JAKBS WASANA NYATA Jurnal Nirta: Studi Inovasi Akuntansi: Jurnal Riset Ilmu Akuntansi Journal of International Accounting, Taxation and Information Systems journal of social and economic research
Dewi Saptantinah Puji Astuti
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Religion Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences Veterinary Other

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Analysis of Capital Structure and Non Performing Loans on Financial Performance in the Activity Management Unit (UPK) of Boyolali District in 2022-2023 Irchani, Ervin; Wibowo, Edi; Astuti, Dewi Saptantinah Puji
Journal of International Accounting, Taxation and Information Systems Vol. 2 No. 1 (2025): February
Publisher : CV. Proaksara Global Transeduka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70865/jiatis.v2i1.97

Abstract

This research investigates how Debt-to-Equity Ratio (DER), Equity Ratio (ER), Non-Performing Loans (NPL), and Loan Loss Provision (LLP) impact the financial performance, as measured by Return on Assets (ROA), in Activity Management Units (UPK) located in Boyolali Regency. A method of purposive sampling was employed to choose 15 UPKs from various regions within the district. Data analysis employed classical assumption tests and hypothesis testing through F-tests, t-tests, and R-square analysis. Results reveal that while Debt-to-Equity Ratio and Equity Ratio individually do not significantly affect financial performance, Non-Performing Loans and Loan Loss Provision demonstrate significant individual effects. Collectively, all four variables significantly influence Return on Assets, explaining 40.2% of financial performance variation. The study suggests improving credit analysis quality and loan write-off processes while highlighting the need for future research with extended timeframes and broader geographic samples.
Implementation of Application Based Audits to Increase Auditor Effectiveness in Detecting Fraud Astuti, Dewi Saptantinah Puji; Betriyana, Abeta
Majalah Ilmiah Bijak Vol. 22 No. 2: September 2025
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/bijak.v22i2.5776

Abstract

Fraud in the business world is a major problem that can undermine auditor credibility and reduce the quality of financial reports. Auditors are required to be able to detect indications of fraud more accurately, but the limitations of traditional methods often make fraud detection less than optimal. Digital transformation in audit practice, through the implementation of simple applications, presents new opportunities. This study aims to analyze the role of application-based auditing on auditor effectiveness in detecting fraud. Primary data was obtained from 60 auditors from Public Accounting Firms (KAP) in Central Java with a minimum experience of three years. Data analysis was conducted using descriptive statistics, instrument testing, classical assumption tests, and simple linear regression. The results show that the application of application-based auditing has a positive and significant effect on auditor effectiveness in detecting fraud. This study emphasizes the importance of utilizing digital audit technology to improve audit quality. Recommendations for further research include expanding the audit sample by expanding the research area and adding variables such as auditor competence, ethics, and independence.
Co-Authors Achmad Wisnu Abdulloh Suratno Anggun Marettha Ardani Moresca Putu Wijaya Aris Eddy Sarwono Aris Eddy Sarwono Aysah, Tria Nur Betriyana, Abeta Cindy Intan Kusumawati DJOKO KRISTIANTO Edi Wibowo Fadjar Harimurti Fadjar Harimurti Faisal Fanisa Anggita Putri Hesti Setyoningsih Hidayah, Liina Hasna Irchani, Ervin Liina Hasna Hidayah Lusianawati Aprilani Mardayanti, Leni Marjono Novita Sari Octavia Eriyana Panji Putranto Parwoko, Wiwit Hadi Pilipus Ramandei Pratama, Khofifah Indar Priola Meilida Rafidah Rahadatul Aisy Rispantyo Rispantyo Rohmah, Uliya Sherlina Nur Aprilia Sri Rejeki Sunarti Sunarti Sunarti Suratno, Achmad Wisnu Abdulloh Titik Haryani Utami, Zulaikah Dwi Wiwit Hadi Parwoko Wulandari Wulandari Zulaikah Dwi Utami