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All Journal FINANSIA : Jurnal Akuntansi dan Perbankan Syariah Adzkiya : Jurnal Hukum dan Ekonomi Syariah KONSEP DAN TUJUAN PADA TINJUAN BISNIS SYARIAH International Journal of Health, Economics, and Social Sciences (IJHESS) Akuntansi'45 Jurnal Mahasiswa Manajemen dan Akuntansi Akuntansi: Jurnal Riset Ilmu Akuntansi
era Yudistira
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Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Public Health Social Sciences

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Pengetahuan Akuntansi dan Pengalaman Usaha terhadap Penggunaan Informasi Akuntansi (Studi Pelaku UKM Di Desa Wonokarto, Kec. Sekampung, Kab. Lam Tim) Nur Faja Surta Berliana; Lella Anita; Era Yudistira; Witantri Dwi Swandini
Jurnal Mahasiswa Manajemen dan Akuntansi Vol. 4 No. 1 (2025): April-September: JUMMA'45: Jurnal Mahasiswa Manajemen dan Akuntansi
Publisher : Fakultas Ekonomi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/jumma45.v4i1.4257

Abstract

The purpose of this study is to identify and analyze the influence of accounting knowledge and business experience on the use of accounting information by MSME in Wonokarto Village. This research utilizes primary data collected through the questionnaires to a sample of 40 business actors who apply accounting information. The data analysis method used is multiple linear regression analysis with SPSS version 25 software. The results of this study indicate that both accounting knowledge and business experience significantly affect the use of accounting information by business actors. This study also acknowledges the limitations in the scope of variables examined. Other factors such as education level, business age, work motivation, and additional aspects need to be studied more deeply to obtain a more comprehensive understanding.
PENGARUH FINANCIAL LEVERAGE TERHADAP PERATAAN LABA PERUSAHAAN (Studi Pada Perusahaan yang Terdaftar di Jakarta Islamic Index (JII) Periode 2017-2020) Era Yudistira
Akuntansi Vol. 1 No. 1 (2022): Maret : Jurnal Riset Ilmu Akuntansi,
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v1i1.273

Abstract

The company's ability to maintain the existence and sustainability of the company is a demand for management today. With unstable economic conditions and high levels of competition, management must be able to show good and maximum performance to maintain investor confidence. The company's profit that is evenly distributed from year to year is highly favored by management and investors, because even profit indicates that the company is strong and stable. This study uses a quantitative approach with a total sample of 5 companies studied from 2017-2020. From the results of the study it can be concluded that financial leverage does not significantly influence the company's income smoothing. The results of data processing show a significance value of 0.99 or greater than 0.05 and the t count is smaller than the t table which is –1.754 < 2.119. Thus it can be interpreted that H1 which states that there is a significant influence between financial leverage on income smoothing is rejected.
Analysis of Bank Health Level Using RGEC Methods (Risk, Governance, Earning, Capital) on Bank Negara Indonesia (Persero) Tbk Period 2020 - 2022 Reza Rahmawati; Esty Apridasari; Era Yudistira; Primadatu Deswara
International Journal of Health, Economics, and Social Sciences (IJHESS) Vol. 7 No. 3: July 2025
Publisher : Universitas Muhammadiyah Palu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56338/ijhess.v7i3.7765

Abstract

This study was conducted with the aim of determining the health level of PT Bank Negara Indonesia (Persero) Tbk during the period 2020 - 2022 based on composite ratings using the RGEC method (Risk Profile, Good Corporate Governance, Earnings, Capital). This type of research is descriptive quantitative using secondary data sources in the form of BNI's annual financial statements. The results of this study indicate that during the period 2020 - 2022, Bank BNI experienced a significant improvement in performance. NPL decreased from 4.3% to 2.8%, LDR value stabilized in the healthy range, ROA increased from 0.5% to 2.5%, NIM ratio increased from 4.5% to 4.8% and CAR ratio remained above 19%, besides that the GCG aspect shows a positive trend with an increase in CGPI scores and strengthening internal governance. The final composite rating of BNI bank based on the average score of the four components is 1.80, which is in the PK-2 (Healthy) category. This indicates that BNI bank has a good ability to manage risk, implement corporate governance, maintain profitability and maintain adequate capital
Co-Authors Arlenni Rahmawati esty apridasari Lella Anita Nur Faja Surta Berliana Primadatu Deswara Reza Rahmawati Witantri Dwi Swandini