p-Index From 2021 - 2026
7.259
P-Index
This Author published in this journals
All Journal Nominal: Barometer Riset Akuntansi dan Manajemen E-Jurnal Ekonomi dan Bisnis Universitas Udayana Jurnal Ilmiah Akuntansi dan Humanika JAAKFE UNTAN ( (Jurnal Audit Dan Akuntansi Fakultas Ekonomi Universitas Tanjungpura) Jurnal Akuntansi dan Keuangan Juara: Jurnal Riset Akuntansi The Indonesian Accounting Review Jurnal Ilmiah Mahasiswa Ekonomi Manajemen Jurnal Tirtayasa Ekonomika (Tirtayasa Economica Journal) Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK) AFEBI Economic and Finance Review Assets: Jurnal Akuntansi dan Pendidikan PRIVE: Jurnal Riset Akuntansi dan Keuangan Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Sosio e-kons JURNAL PENDIDIKAN TAMBUSAI JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) EQIEN - JURNAL EKONOMI DAN BISNIS JAD: Jurnal Riset Akuntansi & Keuangan Dewantara Kurs : Jurnal Akuntansi, Kewirausahaan dan Bisnis Bilancia : Jurnal Ilmiah Akuntansi JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI) JURNAL MANAJEMEN Jurnal Pendidikan dan Konseling ACCOUNTHIK : Journal of Accounting and Finance Akuntoteknologi : Jurnal Ilmiah Akuntansi dan Teknologi JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN Jurnal Ilmiah Akuntansi Kesatuan Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal Riset Akuntansi dan Manajemen Malahayati (JRAMM) JRAK (Jurnal Riset Akuntansi dan Bisnis) (e-Journal) Ekobis: Jurnal Ilmu Manajemen dan Akuntansi Jurnal Ilmiah Wahana Pendidikan Transformasi Manageria: Journal of Islamic Education Management Journal of Economic, Business and Engineering (JEBE) Jurnal Abdi Masyarakat Humanis Innovative: Journal Of Social Science Research Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Journal of Ekonomics, Finance, and Management Studies Jurnal Ekonomi, Manajemen, Akuntansi Balance: Jurnal Ekonomi
Claim Missing Document
Check
Articles

Analisis Common Size dan Analisis Trend dalam Kinerja Keuangan PT Ace Hardware Indonesia TBK Tahun 2021-2022 Hidayat, Rindiani Sofah; Sulistiyo, Hari
Jurnal Ilmiah Wahana Pendidikan Vol 10 No 13 (2024): Jurnal Ilmiah Wahana Pendidikan 
Publisher : Peneliti.net

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.12806512

Abstract

This research discusses the use of Common Size Analysis and Trend Analysis as strategic tools for Company Financial Performance. Common size analysis provides detailed insight into cost structures, allowing companies to determine areas to improve operations. This research aims to assess the performance of PT ACE Hardware Indonesia Tbk's financial reports for 2021-2022. The method used by researchers is descriptive comparative by carrying out vertical comparisons from the previous year. In the financial report of PT Ace Hardware Indonesia, Tbk 2021-2022, the results of common size and trend calculations show that gross profit and net profit have decreased as a percentage of sales. Trend analysis shows an increase in operational costs and cost of goods sold which need to be evaluated to increase operational efficiency.
Pengaruh ROA (Return On Asset) dan ROE (Return On Equity) terhadap Harga Saham pada Perusahaan Sektor Perbankan yang Terdaftar di Bursa Efek Indonesia Hoerunnisa, Najwa Aulia; Sulistiyo, Hari
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 4 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v5i4.914

Abstract

In this study, researchers aim to determine Return on Asset and Return on Equity affect or do not affect the share price of banking sector companies listed on the Indonesia Stock Exchange Partially or Simultaneously. The use of samples in this study are companies in the bangking sector listed on the Indonesian Stcok Exchange for the 2018 – 2020 period. With the sampling technique in the study using purposive sampling technique. The data used by the research is a secondary data collection method. The data analysis technique in the study was statistical analysis, classical assumption test and hypothesis testing. It can be concluded from the test results that Partially ROA has a significant effect on Stcock Prices and ROE has no significant effect on Stock Prices. Keywords: ROA, ROE, Stock Prices.
Analisis Laporan Keuangan Menggunakan Metode Horizontal, Vertikal, Ratio untuk Menilai Kinerja Keuangan pada PT. Tower Bersama Infrastructure Tbk Yulianti, Putri; Fauziah Dasuki, Poppy; Dian Agustin, Rahma; Amelia, Riska; Kusuma Dewi Al-Ayyubi, Rizna; Novi Fadhila, Alfitri; Sulistiyo, Hari
PRIVE: Jurnal Riset Akuntansi dan Keuangan Vol. 8 No. 2 (2025): September
Publisher : Program Studi Akuntansi, Fakultas Ekonomi, Universitas Islam Majapahit

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36815/prive.v8i2.4306

Abstract

This study aims to assess the financial performance of PT Tower Bersama Infrastructure Tbk (TBIG) from 2022 to 2023 using quantitative research methods through financial statement analysis. TBIG is one of the leading telecommunications infrastructure companies in Indonesia that has experienced significant business changes during that period. Based on financial statement data, although the company's revenue increased slightly in 2023, net profit actually decreased by around 20% compared to the previous year. This decrease was caused by an increase in the cost of revenue, high interest costs, and slowing growth in the telecommunications sector due to operator mergers. This research method utilizes secondary data obtained from the Indonesia Stock Exchange (IDX) in the form of TBIG's financial statements for the 2022 and 2023 periods. The analysis was conducted by comparing financial ratios covering liquidity, solvency, profitability, and operational efficiency using horizontal, vertical, and ratio approaches. The results show that the company's liquidity remains stable, but its solvency decreases due to an increase in short-term liabilities. Profitability also decreased, as evidenced by a decrease in net profit margin, gross profit margin, and net operating margin. Overall, TBIG's financial performance remains quite strong and maintains operational performance, but it faces challenges in managing its debt structure and maintaining long-term profitability. This research is expected to provide insight to management, investors, and other stakeholders in making strategic decisions related to the company's financial condition.
Pengaruh Fraud Diamond Terhadap Kecurangan Laporan Keuangan Adela Wilantari; Nanu Hasanuh; Sri Suartini; Hari Sulistiyo
JRAK (Jurnal Riset Akuntansi dan Bisnis) Vol. 10 No. 1 (2024): JRAK Jurnal Riset Akuntansi dan Bisnis Januari 2024
Publisher : LPPM POLITEKNIK LP3I BANDUNG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38204/jrak.v10i1.1556

Abstract

The aim of this research conducted to examine whether there is a partial or simultaneous influence of the fraud diamond theory, as proxied by financial target, ineffective monitoring, audit opinion, and change in director on fraudulent financial reporting of manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the period 2019-2020, the measurement of which is by using the fraud score model (F-Score). Purposive sampling method was used in this study, with sample criteria including manufacturers listed on the Indonesia Stock Exchange (IDX) in 2019-2020, companies that publish their annual reports on the IDX website, companies that presented financial reports in Rupiah, and companies that fully disclose data related to research variables. A sample of 15 companies was obtained based on these parameters. This research was conducted by the quantitative method, and the analysis strategy was multiple regression analysis with an SPSS testing device. According to the results, financial target and ineffective monitoring variables had a partial influence on fraudulent financial reporting, while audit opinion and changes in director had no partial effect. The results also showed that the four independent variables, namely financial targets, ineffective monitoring, audit opinion, and change of director had a simultaneous influence on fraudulent financial reporting.
THE EFFECT OF PROFITABILITY AND SOLVENCY ON COMPANY VALUE Almas Ghassani, Tifani; Sulistiyo, Hari
Jurnal Ekonomi Balance Vol. 16 No. 2 (2020): (December 2020)
Publisher : Perpustakaan dan Penerbitan Unismuh Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jeb.v17i2.6712

Abstract

Profitability and Solvency of Company Value partially and simultaneously at the Food & Beverage Company, the period used for 4 (four), namely 2015-2018. The data consists of financial statements on the Indonesia Stock Exchange (IDX) in Indonesia in 2015-2018. The data source used is secondary data, the population used in this study Food & Beverage Companies listed on the Indonesia Stock Exchange (IDX) for the 2015-2018 period. The analysis used in this research is multiple linear regression, classic assumption test, descriptive statistics, determination analysis, and hypothesis testing. The results of the analysis of profitability data against company value. The obtained count value of 2,860 then when compared with a table of 2.032. Then the results obtained count or equal to 2,860> 2,032 received positively. Solvency to Company Value. Obtained count of 2,451 then when compared with table of 2.032. Then the results obtained count 2,451> table 2,032 received positive
Co-Authors A.A. Ketut Agung Cahyawan W Adela Wilantari Alang Buwana Nurfahlefi Mardi Taruna Almas Ghassani, Tifani Andre Hendro Wijaya Angga, Angga Arif Rakhman Aura Diva Azzahra Azizah Fauziyah Chudjuarjeen, Saichol Dadang Rahman Munandar Dewi Setiawati Dian Agustin, Rahma Dwinanda, Salma Beinina Elga Rani Pangestu Fauziah Dasuki, Poppy Ghani, Erlane K Gusganda Suria Manda Hadinegoro, Yudistira Setiadi Harfa Sugiharti Hasna Fauzia Hidayat, Rindiani Sofah Hoerunnisa, Najwa Aulia Indrianti, Wahyuni Karina, Riska Komala Dewi Kusuma Dewi Al-Ayyubi, Rizna Lukita, Carolyn Luluah, Desi Ayanah M, Nahruddien Akbar Mabel Rahma, Tarissa Almira Mahpudin, Endang Nanu Hasanuh Narulita, Alyana Novi Fadhila, Alfitri Nugraha Nugraha Pratiwi, Feren Ayu Purba, Roy Octavian Putra, R. Aditya Kristamtomo Putri Yulianti Rahma Nurul Khoirayanti Ramadhani, Assyfa Reni Rianti Prastiti Reza Abdul Choliq Firdaus Riska Amelia Riska Karina Risma Hasna Fauziyah Rulyanti Susi Wardhani Ruswinda, Karina Saidah, Hikmatia Salmaa Alya Audy Rachmani Sutisna Saphira Eka Nurfadhila Saputri, Ani Sherly Herlina Mirta Siallagan, Roberto Pardamean Sindiani Fatimah Siska Widia Obaita Siti Humayah Solihin Sidik Sri Suartini Sri Suhartini Suartini , Sri Subagja, Muhamad Syidik Suhono Suhono, Suhono Suhono, Suhono SULASTRI, EVA MARIA Susilo, Tri Amanda Syahbathie Sabariah Syamsul Huda Tanti Pratiwi Titi Rahmawati tri wahyuni Uswatun Hasanah Vina Arnika Amalia Putri Vina Tiara Safitri Wahyuni Indrianti Wizar Sudira Yuri Ariyanto