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Dwi Saraswati

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Author-ID : 2371682

Religion Agriculture, Biological Sciences & Forestry Humanities Biochemistry, Genetics & Molecular Biology Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Physics Public Health Social Sciences Other

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Analisis Faktor-Faktor yang Mempengaruhi Penerimaan Opini Audit Going Concern Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia: Penelitian Cindy Cantika; Dwi Saraswati
Jurnal Pengabdian Masyarakat dan Riset Pendidikan Vol. 4 No. 1 (2025): Jurnal Pengabdian Masyarakat dan Riset Pendidikan Volume 4 Nomor 1 (Juli 2025 -
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jerkin.v4i1.2109

The research analysis aims to analyze the factors influencing the acceptance of going-concern audit opinions in manufacturing companies listed on the Indonesia Stock Exchange. This study used multiple linear regression analysis. The sample size for this study was 19 companies. Primary data collection was conducted using a questionnaire. The results showed that profitability had a significance value of 0.032 <0.05, or less than 0.05. Therefore, it can be concluded that the relationship between profitability and going-concern audit opinions, or the first hypothesis (H1) is accepted. Solvency had a significance value of 0.027 <0.05, or less than 0.05. Therefore, it can be concluded that the relationship between solvency and going-concern audit opinions, or the second hypothesis (H2) is accepted. Liquidity had a significance value of 0.225 >0.05, or greater than 0.05. Therefore, it can be concluded that the relationship between liquidity and going-concern audit opinions does not affect the going-concern audit opinion, or the third hypothesis (H3) is rejected. The significant value of the profitability test in the simultaneous test means that the profitability value is 0.026 < 0.05. Profitability, solvency, and liquidity influence the going-concern audit opinion, or the first hypothesis (H4) is accepted.

The Effect Of The Current Ratio (CR), Return On Assets (ROA), and Debt To Equity Ratio (DER) on Stock Prices in Banking Companies Listed on The Indonesia Stock Exchange For The 2020-2023 Period Lulu Nur Awaliyah; Dwi Saraswati
International Journal of Management, Economic and Accounting Vol. 3 No. 5 (2025): October 2025
Publisher : Yayasan Multidimensi Kreatif

Show Abstract | Download Original | Original Source | Check in Google Scholar

This study aims to analyze the effect of the Current Ratio (CR), Return On Assets (ROA), and Debt to Equity Ratio (DER) on stock prices in banking companies listed on the Indonesia Stock Exchange for the 2020-2023 period. The type of research used is quantitative research. The population used is 21 telecommunications companies listed on the Indonesia Stock Exchange. Data collection techniques were carried out by visiting the official website of the Indonesia Stock Exchange and each company studied. The results of the study show that the t-value is 0.143 <1.99 (t-table) and sig 0.887 > 0.05, so H1 is rejected and H0 is accepted, it can be concluded that the current ratio does not have a significant partial effect on the stock prices of banking companies listed on the Indonesia Stock Exchange for the 2020-2023 period. The t-count value is 0.859 <1.99 (t-table) and sig 0.393 > 0.05, so H2 is rejected and H0 is accepted, it can be concluded that return on assets does not have a partial significant effect on the price of banking shares listed on the Indonesia Stock Exchange for the 2020-2023 period. The t-count value is 3.032 > 1.99 (t-table) and sig 0.003 < 0.05, so H2 is accepted and H0 is rejected, it can be concluded that the debt to equity ratio has a partial significant effect on the price of banking shares listed on the Indonesia Stock Exchange for the 2020-2023 period. The calculated F-value of 4.841 is greater than the F-table value of 2.71, with a significance level of 0.000, which is much lower than 0.05. Therefore, it can be concluded that hypothesis H4 is accepted, meaning the current ratio, return on assets, and debt-to-equity ratio simultaneously have a positive and significant effect on the stock prices of banks listed on the Indonesia Stock Exchange for the 2020-2023 period.

Implementation of Preparation of Financial Reports of MSMEs Based on Financial Accounting Standards for Micro, Small and Medium Entities (SAK-EMKM) Case Study at CV Hubol's Adventus Lumban Siantar; Dwi Saraswati
International Journal of Integrative Sciences Vol. 3 No. 9 (2024): September 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijis.v3i9.11426

The topic of this research is "Implementation of Financial Report Preparation for MSMEs Based on Financial Accounting Standards for Micro, Small, and Medium Enterprises (SAK EMKM) Case Study at CV Hubol's". The aim is to identify the obstacles faced by CV Hubol's in preparing financial reports and how to prepare them in accordance with SAK EMKM. This study uses a qualitative approach and descriptive methodology. The results of the study indicate that CV Hubol's financial reports are still simple and are only based on product sales. In addition, CV Hubol has not complied with SAK EMKM due to the lack of information and skilled human resources in preparing reports according to standards. The data from this study are expected to help MSME CV Hubol in implementing SAK EMKM

THE INFLUENCE OF LEVERAGE, PROFITABILITY, SOLVENCY, COMPANY SIZE, ON STOCK PRICES IN FOOD AND BEVERAGE INDUSTRY COMPANIES LISTED ON THE INDONESIAN STOCK EXCHANGE (BEI) IN 2018-2022 Siti Aisyah Nasution; Pryani Florentina Br Ginting; Berta Novia Patrisia Saragih; Monalisa Br Tumeang; Dwi Saraswati
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 2 No. 1 (2024): February
Publisher : ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v2i1.191

The study was conducted on food and beverage manufacturing businesses that are publicly traded on the Indonesia Stock Exchange (BEI) between 2018 and 2022. The objective of this research is to conduct experiments and studies to examine the influence of profitability, solvency, leverage, and firm size on market pricing. This study is a quantitative analysis that focuses on a specific group of organizations. The research population consists of beverage and food companies that are registered on the IDX for the period of 2018-2022. In all, there are 47 companies included in the study. The sample approach used is purposive sampling with condition 1. The company's registration on the IDX spans from 2018 to 2022. 2). The second point is release financial statements in a continuous sequence spanning from 2018 to 2022. 3) Only 17 firms were selected based on the criterion of consistently generating profits. The data is acquired from the company's yearly financial filings. This data was obtained using a secondary data gathering methodology. Subsequently, the hypothesis is examined through the utilization of the multiple linear regression technique provided by the SPSS software. Partial testing is conducted using T statistical testing and simultaneous testing is performed using Inova statistical testing. Consequently, the research findings indicate that DER and ROE have little influence on stock prices, whereas the debt ratio has a noteworthy positive effect and total assets have a notable negative effect.

Adaptasi Ekofisiologi Terhadap Iklim Tropis Kering: Studi Anatomi Daun Dua Puluh Jenis Tumbuhan Berkayu Nurul Fahida; Zia Ulhak; Nur Arafah; Dwi Saraswati; Erni Suryani
JUSTER : Jurnal Sains dan Terapan Vol. 3 No. 1 (2024): JUSTER: Jurnal Sains dan Terapan
Publisher : Jompa Research and Development

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57218/juster.v3i1.1011

The research carried out is useful for knowing the shape of the leaves, types, distribution areas of the plants, as well as the local and ethnic names of twenty types of woody plant leaves that are 5 to 10 years old. This research was carried out at the Sadundu Pidu Rora waterfall, Bima Regency. Based on the research results, there were 20 types of leaves that were studied and had different leaf shapes and sizes from other leaves, the leaves studied had local names from the Bima area and had different types and distribution areas. Using the free roaming method and carrying out an approach analysis of plant types that are appropriate to the tropical climate conditions found in the Sadundu Pidu waterfall area in Rora and schematized with clear names for each plant examined as well as documentation of each woody plant leaf.

Pengaruh Rasio Solvabilitas, Likuiditas Dan Ukuran Perusahaan Terhadap Kinerja Keuangan Pada Perusahaan Konstruksi Yang Terdaftar Di Bursa Efek Indonesia (BEI) Periode 2020-2024 Putri Melani; Dwi Saraswati; Hendra Saputra
JURNAL AKUNTANSI AUDIT DAN PERPAJAKAN INDONESIA (JAAPI) Vol. 6 No. 2 (2025): Jurnal Akuntansi Audit dan Perpajakan Indonesia (JAAPI)
Publisher : Program Studi Akuntansi Fakultas Ekonomi UMN AL Washliyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32696/jaapi.v6i2.5865

The aim of this research is to examine how solvency ratios, liquidity, and company size influence the financial performance of BEI construction from 2020 to 2024. Return on Assets (ROA) is used as the dependent variable to measure financial performance, while Debt to Asset Ratio (DAR), Cash Ratio (CR), and the natural logarithm of total assets (Ln Total Assets) are used to measure solvency, liquidity, and company size. This research uses a quantitative methodology that uses a multiple linear regression analysis approach. Purposive sampling was used to choose the sample, which included 80 observations from a total of 16 companies over a 5-year period. Based on the research findings, it can be concluded that while firm size has a substantial impact on financial performance, the solvency and liquidity variables have no significant impact on financial performance. At the same time, financial performance is significantly impacted by solvency, liquidity, and company size. It is hoped that these findings will contribute to the body of knowledge in the field of corporate finance and provide investors and company management something to think about when making financial decisions.

Determinan Kualitas Laporan Keuangan Koperasi Simpan Pinjam: Studi Empiris di Kecamatan Lubuk Pakam Dwi Saraswati; Nur Aliah
JURNAL AKUNTANSI AUDIT DAN PERPAJAKAN INDONESIA (JAAPI) Vol. 6 No. 1 (2025): Jurnal Akuntansi Audit dan Perpajakan Indonesia (JAAPI)
Publisher : Program Studi Akuntansi Fakultas Ekonomi UMN AL Washliyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32696/jaapi.v6i1.2711

The aim of this research is to determine the influence of human resources, internal control systems and information technology on the quality of financial reports in savings and loan cooperatives in Lubuk Pakam sub-district. The type of research carried out is quantitative research. The research was conducted in 6 savings and loan cooperatives in Lubuk Pakam sub-district. The population and sample in this study consisted of 30 respondents. The data source used is primary data obtained using a questionnaire and measured using a Likert scale. Meanwhile, the data analysis method used in this research is the multiple linear regression analysis method with the help of computer software, namely the statistical package for social science (SPSS 25). The results of this research show that: (1) human resources do not partially and significantly influence the quality of financial reports of savings and loan cooperatives. (2) Internal control partially and significantly influences the quality of savings and loan cooperative financial reports. (3) Information technology partially and significantly influences the quality of financial reports of savings and loan cooperatives. (4) Human resources, internal control systems and information technology simultaneously and significantly influence the quality of financial reports of savings and loan cooperatives.

Compliance and Understanding Of Village Treasurers Compliance Regarding Tax Obligations in The Village Of Kota Pari, North Sumatrra Yunita Sari Rioni; Dwi Saraswati; Roro Rian Agustin
International Journal of Economic, Technology and Social Sciences (Injects) Vol. 6 No. 1 (2025): Mei 2025
Publisher : CERED Indonesia Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53695/injects.v6i1.1452

Tax compliance and understanding are very important because in order to make proper tax payments, one must have a thorough understanding of human resources. One of the areas that must be improved is calculation, with tax reports being prepared by the village treasurer. The village treasurer is responsible for managing village funds, including calculation, deduction, and tax reporting. If you are not aware of this, it will cause serious problems for government financial reports. Previous research on taxation and understanding has been conducted. Researchers want to study this at the village treasurer's office. Kota Pari Village analyzed whether the CIP burden is a village. Understand your responsibilities when reporting taxes. The study used an explanatory method with a qualitative approach. This study is based on the results of interviews with village officials. This tax compliance and understanding of the CIP burden. I am responsible for the tax report. Aspects of compliance and taxes and taxes, basic tax rules are followed, understood, calculated and deducted in accordance with taxes. CIPUSE is very good at doing its job. But there are several obstacles to the implementation of tax reporting.

Co-Authors , Yunita Sari Rioni Adventus Lumban Siantar Agustina R.T Sitompul Aji Haviz Ardhansyah Putra Hrp Auna Syafitri Azwan Bastian Berta Novia Patrisia Saragih Cindy Cantika Debora Anjey Situmorang Della Chastika Dyah Afifah Andari Elisa Cici Prisilia Elisabet Lumban Gaol Erni Suryani Harahap, Ardhansyah Putra Hasbiyana Haudi Nasution Hendra Saputra Ibbie Falia Ikhah Malikhah Julianto Hutasuhut Lismai Saroh Lulu Nur Awaliyah M Fadlan Irfan Damanik M.Dhani Habra Monalisa Br Tumeang Nagita Wulandari Nur Aliah Nur Arafah Nura Amalia Afan Nurul Fahida Pryani Florentina Br Ginting Putri Br Purba Putri Melani Rahelsa Octaviana Rara Ivanka Raudatul Jannah Riskana Natalia Br Bangun Roro Rian Agustin Sabilla Irwina Safitri Sekar Puspita Siti Aisyah Nasution Syita Maghfirah Triya Vebrianty Wahyuni, Esa Nur Winda Utami Siburian Yuni Shara Zia Ulhak

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