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All Journal Jurnal Ekonomi & Studi Pembangunan Jurnal Inovasi Hasil Pengabdian Masyarakat (JIPEMAS) FIDUSIA : JURNAL KEUANGAN DAN PERBANKAN Journal of Education, Humaniora and Social Sciences (JEHSS) Jurnal Abdi Ilmu Jurnal Akuntansi Bisnis dan Publik Kajian Akuntansi Jurnal AKMAMI (Akuntansi Manajemen Ekonomi) Accounting and Business Journal Jurnal Revenue : Jurnal Ilmiah Akuntansi ARBITRASE: JOURNAL OF ECONOMICS AND ACCOUNTING Berajah Journal Action Research Literate (ARL) Jurnal Akuntansi, Manajemen dan Bisnis Digital Jurnal Manajemen Dan Akuntansi Medan Jurnal Akuntansi Audit dan Perpajakan Indonesia (JAAPI) Journal of Management, Economic, and Accounting International Journal of Economic Research and Financial Accounting Anggaran: Jurnal Publikasi Ekonomi dan Akuntansi Educational Studies and Research Journal International Journal of Economics, Commerce, and Management International Journal of Economics and Management Sciences International Journal of Economics, Management and Accounting JURNAL AKADEMIK EKONOMI DAN MANAJEMEN Kesejahteraan Bersama : Jurnal Pengabdian dan Keberlanjutan Masyarakat Global Management: International Journal of Management Science and Entrepreneurship Journal of Golden Generation Economic Jurnal UMKM, Manajemen dan Akuntansi (JUMA) Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan
Handriyani Dwilita
Universitas Pembangunan Panca Budi
Agriculture, Biological Sciences & Forestry Humanities Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Public Health Social Sciences Other

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The Effect of Corporate Social Responsibility (CSR) on Financial Performance in NonFinancial Companies Listed on the IDX Christine Anna Maria Pakpahan; M. Irsan Nasution; Handriyani Dwilita
International Journal of Economic Research and Financial Accounting Vol 4 No 1 (2025): IJERFA OCTOBER 2025
Publisher : CV. AFDIFAL MAJU BERKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55227/ijerfa.v4i1.400

Abstract

This study aims to determine the effect of Corporate Social Responsibility (CSR) on financial performance in non-financial companies listed on the Indonesia Stock Exchange (IDX) for the 2019-2023 period. This study uses an associative quantitative approach with secondary data. Data collection techniques are done through documentation and literature study. The results showed that CSR has no significant effect on Return on Assets (ROA) and Return on Equity (ROE), which indicates that the implementation of CSR programs has not had a direct impact on the efficient use of assets or return on equity. However, CSR has a positive and significant effect on Net Profit Margin (NPM), which indicates that the implementation of CSR is able to increase the company's net profit proportionally to its sales. This finding indicates that CSR has more impact on a company's profitability than efficiency or return on equity.
Pengembangan Kewirausahaan Di SMA Negeri 1 Sunggal Kabupaten Deli Serdang Melalui Kegiatan Pelatihan Akuntansi Nasution, Dito Aditia Darma; Dwilita, Handriyani; Arnita, Vina
Jurnal Inovasi Hasil Pengabdian Masyarakat (JIPEMAS) Vol 2 No 2 (2019)
Publisher : University of Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33474/jipemas.v2i2.2714

Abstract

State Senior High School1 Sunggal Deli Serdang Regency, which has high quality studentshave a high enthusiasm in entrepreneurship so that the potential to be able to bring upsuccessful young entrepreneur. The success of coaching young people into entrepreneurswill increase regional scale economic prosperity in this case in Deli Serdang Regencyeven on a national scale (Indonesian). Activities carried out in this community serviceis in the form of accounting training activities for students of State Senior High School 1 Sunggal Deli SerdangRegency. The purpose of this activity is to develop entrepreneurship for studentsSenior High School 1 SunggalDeli Serdang Regency so that it becomes a successful young entrepreneur.The results of community service activities indicate an increase in knowledgeand accounting skills in entrepreneurship by Senior High School 1 Sunggal Deli Serdang Regency students
Literature Review : The Effect of Capital Structure on Firm Value in Publicly Listed Companies in Indonesia Romida Br Sibarani; Sherly Marlinda Hutabarat; Handriyani Dwilita
Global Management: International Journal of Management Science and Entrepreneurship Vol. 2 No. 1 (2025): International Journal of Management Science and Entrepreneurship
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70062/globalmanagement.v2i1.67

Abstract

This study examines the influence of financial structure on enterprise value in consumer-focused firms registered on the Indonesia Stock Exchange. Financial structure, characterized as the proportion of borrowing and equity, plays a significant role in financial management, shaping both business performance and market perception. Utilizing a qualitative method through a literature review, this research gathers and analyzes various sources to evaluate the connection between financial structure and enterprise value. The findings indicate that financial structure can have both positive and negative impacts on enterprise value. Integrating borrowing into the financial structure offers benefits such as tax advantages, enhanced profitability, and a favorable signal to investors. However, excessive reliance on borrowing can result in increased financial burdens, such as higher interest expenses, which may lower enterprise value. These results underscore the importance of maintaining an appropriate debt-to-equity ratio to improve or sustain enterprise value.
PENGARUH PROFITABILITAS, LIKUIDITAS TERHADAP STRUKTUR MODAL PERUSAHAAN FOOD AND BEVERAGE YANG TERDAFTAR DI BURSA EFEK INDONESIA Handriyani Dwilita; Nadiya R Nababan; Julia Meilany Tumenggar; Mutiara Sri Harta S; Finanty Yolanda
JURNAL AKADEMIK EKONOMI DAN MANAJEMEN Vol. 3 No. 1 (2026): JURNAL AKADEMIK EKONOMI DAN MANAJEMEN 
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jaem.v3i1.8671

Abstract

The purpose of this study was to examine in depth how profitability and liquidity affect the capital structure of food and beverage sub-sector companies listed on the Indonesia Stock Exchange (IDX) for the period 2021–2024. The research approach used a quantitative method utilizing secondary data in the form of company financial reports. The sample selection technique used in this study was purposive sampling, resulting in 22 sample companies that met the research criteria, which were measured using the Debt to Equity Ratio (DER) indicator. Meanwhile, the independent variables consisted of Return on Equity (ROE) as a representation of profitability and Current Ratio (CR) as a representation of liquidity. The results of the descriptive analysis showed that the average DER of food and beverage sub-sector companies was 8.214, the average ROE was 0.595, and the average CR was 2.619. The correlation test showed that DER had no significant relationship with ROE, but showed a significant negative correlation with CR. Furthermore, the results of the multiple linear regression test indicated that ROE had no significant effect on DER, while CR had a negative effect that was close to significant on DER. The results of this study indicate that liquidity plays a role in capital structure compared to profitability in food and beverage subsector companies in 2021-2024.
Debt Equity Ratio (DER) Analysis in Conventional Banks in Indonesia Dwilita, Handriyani
Action Research Literate Vol. 9 No. 12 (2025): Action Research Literate
Publisher : Ridwan Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46799/arl.v9i12.3077

Abstract

This study aims to provide a descriptive overview of the Debt to Equity Ratio (DER) as an indicator of capital structure and leverage levels in conventional banks in Indonesia during the 2018–2024 period. Changes in global economic conditions, regulatory dynamics, and liquidity pressures and fund costs encourage the importance of evaluating the capital structure of national banks. DER is used as a measure of a bank's ability to balance its own debt and capital use, which has direct implications for risk, profitability, and financial stability. Using a descriptive research approach with secondary data from bank financial statements listed on the Indonesia Stock Exchange, this study processed the maximum, minimum, and average values of DER, as well as describing the pattern of leverage movements through annual charts. The results of the study show that in general, conventional Indonesian banks are in the healthy category with DER in the low to moderate range (0.03–13.42). Most banks consistently maintain DERs within safe limits, supported by strong capital and prudent risk management practices. The variation in the value of the DER such as a significant increase in BBTN or very low values in PNBN and BGTG reflects differences in funding strategies, capital pressures, and internal restructuring. These findings are in line with the international literature that confirms that an optimal capital structure strengthens banks' resilience to economic shocks. Overall, this study confirms that DER remains an important metric in assessing the leverage conditions, capital stability, and financial health of conventional banking in Indonesia.
DETEKSI KECURANGAN MELALUI FRAUD PENTAGON: STUDI LITERATUR Valent Theresya S. Br Pardede; Tia Maria Hasibuan; Tengku Syalia Faradiva; Uli Greace Ananda Sitorus; Handriyani Dwilita
Journal of Golden Generation Economic Vol. 2 No. 1 (2026): April 2026 : Journal of Golden Generation Economic
Publisher : PT. Lembaga Penerbit Penelitian Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65244/jggeconomic.v2i1.371

Abstract

Studi literatur sistematis ini bertujuan untuk: (1) mensintesis dan menganalisis inkonsistensi temuan penelitian empiris mengenai efektivitas teori Fraud Pentagon dalam mendeteksi kecurangan laporan keuangan di Indonesia; (2) mengidentifikasi sumber variasi hasil yang meliputi variasi operasionalisasi variabel, konteks penelitian, dan perbedaan metodologi; serta (3) mengembangkan dan mengusulkan seperangkat indikator operasional yang lebih komprehensif dan terstandarisasi untuk kelima elemen Fraud Pentagon berdasarkan konsolidasi tubuh literatur yang ada. Penelitian ini menggunakan pendekatan systematic literature review dengan metode kualitatif deskriptif-analitis. Sumber data utama adalah 30 artikel jurnal ilmiah yang dipublikasikan pada periode 2020-2025, yang telah dipetakan sebelumnya. Teknik analisis data dilakukan melalui analisis konten tematik (thematic content analysis) dan sintesis naratif (narrative synthesis) untuk mengidentifikasi pola, kontradiksi, dan mengembangkan kerangka konseptual yang lebih kuat. Analisis mengungkap tiga temuan utama. Pertama, terdapat inkonsistensi hasil yang signifikan antar penelitian; misalnya, Financial Target (ROA) signifikan pada studi BUMN namun tidak signifikan pada sektor keuangan. Kedua, inkonsistensi ini bersumber dari: (a) variasi penggunaan proksi variabel (misal, Pressure diukur dengan ROA, leverage, atau perubahan aset), (b) pengaruh konteks spesifik (sektor, tata kelola), dan (c) perbedaan alat ukur kecurangan (F-Score, Beneish M-Score, studi kualitatif). Ketiga, sebagai kontribusi utama, penelitian ini berhasil mengembangkan 12 indikator Fraud Pentagon yang diperkaya dengan proksi empiris yang kuat dari literatur, seperti menambahkan frekuensi rapat dewan untuk Ineffective Monitoring dan kompleksitas kontrak untuk Nature of Industry. Kerangka indikator yang dikembangkan memberikan implikasi teoretis dengan memperkuat sifat kontingensi teori Fraud Pentagon, serta implikasi praktis bagi regulator, auditor, dan dewan komisaris sebagai alat risk assessment yang lebih komprehensif. Penelitian ini merekomendasikan uji empiris lebih lanjut terhadap indikator yang dikembangkan dan integrasi pendekatan kuantitatif-kualitatif dalam penelitian mendatang.
ANALISIS AUDIT INTERNAL DALAM UPAYA MENCEGAH TERJADINYA FRAUD DI PT. PERBANKAN BNI KUALA NAMU Affina, Ayuni; Dwilita, Handriyani; Noviani
Jurnal Manajemen Dan Akuntansi Medan Vol. 8 No. 1 (2026): Jurnal Manajemen Dan Akuntansi Medan Januari 2026
Publisher : Yayasan Cita Cendikiawan Al Kharizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/jumansi.v8i1.7937

Abstract

Latar Belakang : Kecurangan laporan keuangan memengaruhi berbagai pelaku pasar, termasuk investor, organisasi, dan karyawan. Sebagaimana penelitian sebelumnya memberikan informasi terkait dengan kerugian organisasi secara tidak langsung atas tindakan fraud. Selain kerugian material yang ditanggung organisasi, reputasi organisasi mungkin juga dipertanyakan ketika terjadi fraud. Metode Penelitian : Penelitian ini menggunakan jenis penelitian deskriptif kualitatif. Penelitian ini dilakukan di PT. Perbankan BNI Cabang Kuala Namu. Jenis penelitian yang digunakan dalam penelitian ini adalah jenis Penelitian primer yang bersumber dari wawancara pada pihak auditor Internal yang ada di PT.Perbankan BNI Kuala Namu.Teknik analisis data diantaranya adalah deskriptif kualitatif dengan melakukan wawancara kepada pegawai yang bekerja sebagai auditor internal di PT.BNI Kuala Namu. Hasil penelitian : Fungsi audit internal di BNI Kuala Namu telah berjalan cukup efektif, namun masih perlu penguatan di bidang peningkatan kapasitas sumber daya manusia dan pemanfaatan teknologi informasi agar mampu menghadapi risiko fraud yang semakin kompleks di era digital perbankan.
Pengaruh Debt Default dan Financial Distress Terhadap Opini Audit Going Concern Pada Perusahaan Subsektor Makanan dan Minuman Di BEI Wan Fachruddin; Sri Wahyuni; Handriyani Dwilita
Jurnal UMKM, Manajemen dan Akuntansi Vol. 2 No. 1: Agustus 2025
Publisher : Universitas Battuta

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

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh debt default dan financial distress secara parsial terhadap opini audit going concern pada perusahaan yang tergolong dalam subsektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia. Penelitian ini termasuk dalam kategori penelitian asosiatif dengan pendekatan kuantitatif. Data yang digunakan merupakan data sekunder yang diperoleh dari laporan keuangan tahunan yang telah dipublikasikan melalui situs resmi Bursa Efek Indonesia. Populasi dalam penelitian ini terdiri atas 75 perusahaan dari subsektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia. Pemilihan sampel dilakukan dengan menggunakan teknik purposive sampling, sehingga diperoleh 26 perusahaan sebagai sampel penelitian. Dengan demikian, total data observasi yang dianalisis sebanyak 104. Hasil penelitian menunjukkan bahwa secara parsial debt default dan financial distress tidak memiliki pengaruh yang signifikan terhadap opini audit going concern.
The Implementation Of Sak Emkm In The Preparation Of Financial Statements At Rumah Barbershop Msme Azwan Bastian; Muhammad Ihsan Rangkuti; Handriyani Dwilita
Jurnal Akuntansi, Manajemen dan Bisnis Digital Vol 5 No 2 (2026): April
Publisher : LPPJPHKI Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jambd.v5i2.10670

Abstract

This study aims to apply the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM) in the preparation of financial statements for Rumah Barbershop MSMEs in South Binjai. Currently, the financial recording practices are still basic and limited to cash inflows and outflows, which prevents business owners from accurately identifying their financial position and profit or loss. This research employs a qualitative method with a descriptive approach through observation, interviews, and documentation. The findings indicate that Rumah Barbershop MSMEs have not implemented SAK EMKM due to limited accounting knowledge and resource constraints. Through transaction data analysis, this study prepares financial position statements, income statements, and notes to the financial statements in accordance with SAK EMKM. The implementation of this standard is expected to improve the quality of financial information, support more informed decision-making, and assist MSMEs in managing their businesses more effectively and sustainably.
Analysis of Liquidity, Solvency, and Profitability Ratios to Assess Financial Performance at PT. Garuda Indonesia (Persero), Tbk Yohana Chelsea T. Hebber; M. Irsan Nasution; Handriyani Dwilita
Jurnal Akuntansi, Manajemen dan Bisnis Digital Vol 5 No 2 (2026): April
Publisher : LPPJPHKI Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jambd.v5i2.10963

Abstract

This study aims to analyze the financial performance of PT Garuda Indonesia (Persero) Tbk for the 2019–2024 period using liquidity, solvency, and profitability ratios. The research method used is descriptive quantitative with secondary data in the form of annual financial reports. The results show that Garuda Indonesia's financial performance during this period is classified as unhealthy. Liquidity ratios (Current Ratio and Quick Ratio) are consistently below industry standards, indicating the company's inability to meet short-term obligations. Solvency ratios (Debt to Asset Ratio and Debt to Equity Ratio) are also in the poor category, indicating the company's high dependence on debt funding and an unbalanced capital structure. Meanwhile, profitability ratios (Net Profit Margin, Return on Investment, and Return on Equity) have fluctuated significantly, with averages far below industry standards, except in 2022, which showed a brief recovery. It is concluded that PT Garuda Indonesia is experiencing serious financial pressure. Therefore, it is recommended that the company implement operational efficiency, debt restructuring, and asset optimization to improve liquidity, solvency, and profitability.
Co-Authors , Heriyati Chrisna Abel Desiyanti Manik Affina, Ayuni Aji Haviz Asmaul Husna Azwan Bastian Azwan Bastian Br Bangun, Riskana Natalia Br Subakti, Rifka Sari Christine Anna Maria Pakpahan Daharo, Muhammad Irvan Ayang Della Chastika Desy Sarina Br Barutu Dinda Rinata Dito Aditia Darma Nasution Doloksaribu, Kristin Natalia Elisa Cici Prisilia Fatricia, Vinola Aura Finanty Yolanda Hasbiyana Haudi Nasution Indah Malau Iskandar Muda Ivanka, Rara Juana Dewi Maharani Julia Meilany Tumenggar Lia Nazliana Nasution M. Fadlan Irfan Damanik M. Irham Ardiansyah S M. Irsan Nasution M. Irsan Nasution Maf Taufiq Mingka, Alfan Yuharbi Muhammad Ihsan Rangkuti Mutiara Sri Harta S Nadiya R Nababan Noviani Pipit Buana Sari Pipit Buana Sari Pipit Buana Sari Pipit Buana Sari, Pipit Buana Putra, M Syukrillah Putri Melani Rani Fitria Rara Ivanka Romida Br Sibarani Sari, Pipit Sati, Mutiara Laras Sherly Marlinda Hutabarat Siburian, Winda Utami Br Sri Wahyuni Tampubolon, Tesalonika Tengku Syalia Faradiva Tia Maria Hasibuan Triya Vebrianty Uli Greace Ananda Sitorus Valent Theresya S. Br Pardede Vina Arnita Wan Fachruddin Wan Fachruddin Wiwik Apriani Yohana Chelsea T. Hebber Yurika Aulia