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All Journal Journal of Economic, Bussines and Accounting (COSTING) Procuratio : Jurnal Ilmiah Manajemen Kurs : Jurnal Akuntansi, Kewirausahaan dan Bisnis Bilancia : Jurnal Ilmiah Akuntansi Peka : Jurnal Pendidikan Ekonomi Akuntasi FKIP UIR Pekanbaru JUDIKAT: Jurnal Pengabdian Kepada Masyarakat Jurnal Inovasi Akuntansi
Febdwi Suryani
Institut Bisnis dan Teknologi Pelita Indonesia
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences Other

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Pembuatan Laporan Keuangan Berbasis SAK EMKM Pada Usaha Selai Nenas PKK Mandiri Kelurahan Tangkerang Barat, Kota Pekanbaru Helly Aroza Siregar; Febdwi Suryani; Suharti Suharti
JUDIKAT: Jurnal Pengabdian Kepada Masyarakat Vol 3 No 1 (2023): JUDIKAT: Jurnal Pengabdian Kepada Masyarakat
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/judikat.v3i1.2883

Abstract

The purpose of implementing this community service is to produce a financial report in accordance with SAK EMKM. The service is carried out at the Usaha Selai Nenas PKK Mandiri Kelurahan Tangkerang Barat, where this business is a micro-scale business run by PKK’s women who want to improve the financial welfare for their families. The methods of implementing community services are observation, interviews, education and implementation. The results obtained are the availability of financial reports in accordance with SAK EMKM, namely Statements of Financial Position, Profit and Loss Reports and Notes to Financial Statements.
EFFECT OF RETURN ON ASSET, OPERATING CASH FLOWS AND EARNING ON RETURN OF SHARES WITH LEVERAGE AS MODERATING VARIABLES IN MINING COMPANIES Sitanggang Desmayanti; Irawati Irawati; Layla Hafni; Helly Aroza Siregar; Febdwi Suryani
Bilancia : Jurnal Ilmiah Akuntansi Vol. 9 No. 4 (2025): Bilancia : Jurnal Ilmiah Akuntansi
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/bilancia.v9i4.5656

Abstract

This study aims to analyze Return On Asset (ROA), Operating Cash Flow and Earning Per Share (EPS) on stock returns with Leverage (DAR) as a moderating variable in mining companies listed on the Indonesia Stock Exchange (BEI). The population used is 49 mining companies on the IDX for the 2017-2019 period. Sampling in this study used a purposive sampling method with the criteria for mining companies listed on the Indonesia Stock Exchange for the 2017-2019 period and companies that were delisted during the 2017-2019 period and the availability of required Annual Financial Report data for the 2017-2019 period. Based on these criteria, the number of samples in this study was determined by 41 companies. The analysis technique used in this research is moderating variable regression analysis with interaction tests with the help of SmartPLS software. The results showed that analyzing Return On Asset (ROA) and Operating Cash Flow had a positive and insignificant effect on stock returns, while the EPS variable had a negative and insignificant effect on stock returns, and leverage as a moderating variable had a positive and insignificant effect on the relationship Return On Asset (ROA), Operating Cash Flow and Earning Per Share (EPS) on the return of mining companies on the Indonesia Stock Exchange for the 2017-2019 period. Penelitian ini bertujuan untuk menganalisis Return On Asset (ROA), Operating Cash Flow, dan Earning Per Share (EPS) terhadap return saham dengan Leverage (DAR) sebagai variabel moderasi pada perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia (BEI). Populasi yang digunakan adalah 49 perusahaan pertambangan di IDX untuk periode 2017-2019. Pengambilan sampel dalam penelitian ini menggunakan metode purposive sampling dengan kriteria perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia untuk periode 2017-2019 dan perusahaan yang telah dihapus dari daftar (delisted) selama periode 2017-2019 serta ketersediaan data Laporan Keuangan Tahunan (APBN) yang dibutuhkan untuk periode 2017-2019. Berdasarkan kriteria tersebut, jumlah sampel dalam penelitian ini ditentukan sebanyak 41 perusahaan. Teknik analisis yang digunakan dalam penelitian ini adalah analisis regresi variabel moderasi dengan uji interaksi dengan bantuan perangkat lunak SmartPLS. Hasil penelitian menunjukkan bahwa analisis Return On Asset (ROA) dan Operating Cash Flow memiliki pengaruh positif dan tidak signifikan terhadap return saham, sedangkan variabel EPS memiliki pengaruh negatif dan tidak signifikan terhadap return saham, dan leverage sebagai variabel moderasi memiliki pengaruh positif dan tidak signifikan terhadap hubungan Return On Asset (ROA), Operating Cash Flow dan Earning Per Share (EPS) pada return perusahaan pertambangan di Bursa Efek Indonesia untuk periode 2017-2019.
THE EFFECT OF CURRENT RATIO, RETURN ON ASSET, DEBT TO ASSET RATIO, EARNING PER SHARE, AND TOTAL ASSET TURN OVER ON STOCK PRICE IN INFRASTRUCTURE SECTOR COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE DURING THE PERIOD 2019-2023 Febdwi Suryani; Desriani Br Karo; Helly Aroza Siregar; Irawati Irawati
Bilancia : Jurnal Ilmiah Akuntansi Vol. 9 No. 4 (2025): Bilancia : Jurnal Ilmiah Akuntansi
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/bilancia.v9i4.5725

Abstract

This Study aims to determine the effect of Current Ratio, Return On Asset, Debt To Asset Ratio, Earning Per Share, Total Asset Tur Over on Stock Prices in the Infrastrukture Sector listed on the Indonesia Stock Exchange for the period 2019-2023. The type of research data used in this study is quantitative data. The data source in this study used secondary data. The sample technique in this study used purposive sampling with the number of samples obtained as many as 52 companies. The research method used is descriptive analysis method and several types of evaluation using SmartPLS software assistance. The results showed that Current Ratio, Total Asset Tur Over has a positive and significant effect on Stock Price.Meanwhile Return On Asset, Debt To Asset Ratio, Earning Per Share have an insignificant negative effect on Stock Price. Penelitian ini bertujuan untuk menganalisis pengaruh Current Ratio, Return on Asset, Debt to Asset Ratio, Earning Per Share, dan Total Asset Turnover terhadap harga saham perusahaan sektor infrastruktur yang terdaftar di Bursa Efek Indonesia periode 2019–2023. Penelitian ini menggunakan pendekatan kuantitatif dengan data sekunder. Teknik pengambilan sampel yang digunakan adalah purposive sampling dengan jumlah sampel sebanyak 52 perusahaan. Metode analisis yang digunakan meliputi analisis statistik deskriptif dan pengujian hipotesis dengan bantuan perangkat lunak SmartPLS. Hasil penelitian menunjukkan bahwa Current Ratio dan Total Asset Turnover berpengaruh positif dan signifikan terhadap harga saham. Sementara itu, Return on Asset, Debt to Asset Ratio, dan Earning Per Share berpengaruh negatif namun tidak signifikan terhadap harga saham.
Financial Disclosure Transparency, Gender Equality, and Environmental Performance: Evidence from Energy Sector Companies Yenny Wati; Yusrizal; Suyono; Fadrul; Febdwi Suryani
Jurnal Inovasi Akuntansi (JIA) Vol. 4 No. 1 (2026)
Publisher : Faculty of Economics and Business, Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36733/jia.v4i1.13358

Abstract

Purpose: This study investigates the effect of financial disclosure transparency on environmental performance and examines the moderating role of gender equality in energy sector companies. Method: The study employs a quantitative approach using panel data from energy sector companies listed on the Indonesia Stock Exchange (IDX) during the period 2020–2024. Data analysis is conducted using moderated regression analysis with EViews to test the proposed hypotheses. Findings: The empirical results indicate that financial disclosure transparency has a positive and significant effect on environmental performance, suggesting that higher transparency improves corporate accountability and environmental outcomes. Gender equality also has a positive effect on environmental performance, implying that gender-diverse leadership supports stronger environmental decision-making. Furthermore, the findings confirm that gender equality significantly moderates the relationship between financial disclosure transparency and environmental performance, strengthening the positive impact of transparency. Implications: From a theoretical perspective, this study extends stakeholder and legitimacy theories by incorporating gender equality as a governance mechanism that enhances the effectiveness of transparent disclosure. Practically, the results provide insights for regulators, investors, and corporate managers to improve disclosure quality and promote gender-inclusive governance. The novelty of this study lies in its moderated framework linking financial disclosure transparency, gender equality, and environmental performance in the Indonesian energy sector.
Financial Disclosure Transparency, Gender Equality, and Environmental Performance: Evidence from Energy Sector Companies Yenny Wati; Yusrizal; Suyono; Fadrul; Febdwi Suryani
Jurnal Inovasi Akuntansi (JIA) Vol. 4 No. 1 (2026)
Publisher : Faculty of Economics and Business, Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36733/jia.v4i1.13358

Abstract

Purpose: This study investigates the effect of financial disclosure transparency on environmental performance and examines the moderating role of gender equality in energy sector companies. Method: The study employs a quantitative approach using panel data from energy sector companies listed on the Indonesia Stock Exchange (IDX) during the period 2020–2024. Data analysis is conducted using moderated regression analysis with EViews to test the proposed hypotheses. Findings: The empirical results indicate that financial disclosure transparency has a positive and significant effect on environmental performance, suggesting that higher transparency improves corporate accountability and environmental outcomes. Gender equality also has a positive effect on environmental performance, implying that gender-diverse leadership supports stronger environmental decision-making. Furthermore, the findings confirm that gender equality significantly moderates the relationship between financial disclosure transparency and environmental performance, strengthening the positive impact of transparency. Implications: From a theoretical perspective, this study extends stakeholder and legitimacy theories by incorporating gender equality as a governance mechanism that enhances the effectiveness of transparent disclosure. Practically, the results provide insights for regulators, investors, and corporate managers to improve disclosure quality and promote gender-inclusive governance. The novelty of this study lies in its moderated framework linking financial disclosure transparency, gender equality, and environmental performance in the Indonesian energy sector.
THE INFLUENCE OF ASSET GROWTH, LDR, CAR, NPL, AND BOPO ON INDONESIAN BANKING ROA 2020-2024 Febdwi Suryani; Nicholas Renaldo; Jennie Dea Cheria; Arfah Piliang
Kurs : Jurnal Akuntansi, Kewirausahaan dan Bisnis Vol. 11 No. 1 (2026): Kurs : Jurnal Akuntansi, Kewirausahaan dan Bisnis
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/kurs.v11i1.5937

Abstract

Studi ini bertujuan untuk meneliti pengaruh Pertumbuhan Aset, Rasio Pinjaman terhadap Simpanan (LDR), Rasio Kecukupan Modal (CAR), Kredit Macet (NPL), dan Beban Operasional terhadap Pendapatan Operasional (BOPO) terhadap Return on Asset (ROA) pada perusahaan perbankan yang terdaftar di Bursa Efek Indonesia selama periode 2020-2024. Penelitian ini menggunakan pendekatan kuantitatif dengan data sekunder yang diperoleh dari laporan keuangan tahunan dan menerapkan purposive sampling. Data dianalisis menggunakan regresi linier berganda. Hasil penelitian menunjukkan bahwa LDR, CAR, dan BOPO memiliki pengaruh signifikan terhadap ROA, sedangkan Pertumbuhan Aset dan NPL tidak berpengaruh. BOPO merupakan variabel yang paling dominan mempengaruhi ROA. Temuan ini menunjukkan bahwa efisiensi operasional dan manajemen modal memainkan peran penting dalam meningkatkan profitabilitas perbankan. This study aims to examine the effect of Asset Growth, Loan to Deposit Ratio (LDR), Capital Adequacy Ratio (CAR), Non-Performing Loan (NPL), and Operating Expenses to Operating Income (BOPO) on Return on Asset (ROA) in banking companies listed on the Indonesia Stock Exchange during the 2020-2024 period. The research uses a quantitative approach with secondary data obtained from the annual financial reports and applies purposive sampling. The data were analyzed using multiple linear regression. The result show that LDR, CAR, and BOPO have a significant effect on ROA, while Asset Growth and NPL do not. BOPO is the most dominant variable affecting ROA. These findings indicate that operational efficiency and capital management play an important role in improving banking profitability.
Co-Authors Arfah Piliang Christycia Antoinette Putiharjo Desriani Br Karo Dewi Dewi Fadrul Fadrul Fadrul Helly Aroza Siregar Helly Aroza Siregar Ienne Yoseria Putri Irawati Irawati Jennie Dea Cheria Layla Hafni Marlio Tina Nicholas Renaldo Pujiono Eddy Rheny Afriana Hanif Selfina Selfina Selly Erina Sitanggang Desmayanti Suharti Suyono Syukri Hadi Tandy Sevendy Tomi Sanjaya Yenny Wati Yusrizal