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All Journal Jurnal Akuntansi Indonesia Journal of Economic, Management, Accounting and Technology (JEMATech) EconBank : Journal Economics and Banking JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) (JUMPER) Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Ira Septriana
Universitas Dian Nuswantoro
Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering Social Sciences

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Pengaruh Likuiditas, Firm Size, dan Profitabilitas Terhadap Nilai Perusahaan (Studi pada Perusahaan Pertambangan yang terdaftar di BEI Periode 2013 - 2017) Ira Septriana; Haniif Fitri Mahaeswari
Jurnal Akuntansi Indonesia Vol 8, No 2 (2019): Jurnal Akuntansi Indonesia
Publisher : Universitas Islam Sultan Agung (UNISSULA), Faculty of Economics, Department of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/jai.8.2.%p

Abstract

Firm value is a certain condition that has been achieved by a company as a picture of public trust in the company after through process of activities for several years. Since the company was established until now. The purpose of this study is to find out the impact of liquidity, firm size and profitability on firm value of mining sector companies listed in the IDX over the period 2013-2017. The method of sampling used in this study is the purposive sampling method. The research data are secondary data obtained from Indonesian Capital Market Directory (ICMD) and published financial statements. This analysis technique uses multiple regression analysis techniques. The results of the study show that liquidity and firm size have an influence on the value of the company, while profitability does not have an influence on the value of the company.Keywords : firm value, liquidity, firm size, and profitability
Pengaruh Likuiditas, Profitabilitas dan Pertumbuhan Penjualan Terhadap Kebijakan Hutang Ulfah Unnuriyah; Ira Septriana
ECONBANK: Journal of Economics and Banking Vol 3 No 2 (2021): October
Publisher : Sekolah Tinggi Ilmu Ekonomi Bank BPD Jateng

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35829/econbank.v3i2.46

Abstract

One source of external financing of a company is debt. Therefore, debt-related policies are very important for companies. This study aims to analyze the effect of liquidity, profitability and sales growth on debt policy. The population in this study were food and beverage companies listed on the Indonesia Stock Exchange in 2015 - 2018. The sampling technique used in this study was purposive sampling so that a sample of 39 company data was obtained. The data analysis method used is multiple linear regression analysis. The results of this study indicate that liquidity has a negative and significant effect on debt policy. Meanwhile, profitability and sales growth have no effect on debt policy.
Pengaruh Literasi Keuangan, Inklusi Keuangan, Digital Payment, Kapabilitas Teknologi Informasi Komunikasi, dan Kapabilitas Keuangan Digital Terhadap Kinerja UMKM Kuliner di Kecamatan Banyumanik Kota Semarang Shinfi Nabila Putri; Enny Susilowati Mardjono; Ira Septriana; Purwantoro Purwantoro
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 7 No. 3 (2026): 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.v7i3.11435

Abstract

This study aims to examine the effects of financial literacy, financial inclusion, digital payment, information and communication technology (ICT) capability, and digital financial capability on the performance of micro, small, and medium enterprises (MSMEs) in Banyumanik District. This research employs a quantitative approach using primary data collected through purposive sampling, with a sample of 100 MSME owners registered on digital platforms. The data were analyzed using SPSS statistical analysis techniques. The findings indicate that, partially, digital payment and information and communication technology (ICT) capability have a positive and significant effect on MSME performance, while financial literacy, financial inclusion, and digital financial capability do not have a significant effect. Simultaneously, all variables have a significant effect on MSME performance, indicating that the combination of financial factors and digital capabilities continues to play an important role in enhancing MSME performance and sustainability.
Pengaruh Literasi Keuangan dan Persepsi Manfaat Terhadap Minat Penggunaan E-Wallet Mahasiswa Prodi S1 Akuntansi Universitas Dian Nuswantoro Chela Diva Aurellia; Ira Septriana; Ngurah Pandji Mertha Agung Durya; Imang Dapit Pamungkas
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 8 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i8.8880

Abstract

This research aims to determine the influence of financial literacy and perceived benefits on the interest in using e-wallets among students of the Bachelor of Accounting program at Dian Nuswantoro University. The development of financial technology has driven an increase in the use of e-wallets as a practical and efficient digital payment method, particularly among students. This study employs a quantitative approach using a survey method through an online questionnaire distributed to 85 respondents selected using purposive sampling techniques. The data were analyzed using IBM SPSS version 27. The results indicate that financial literacy has a negative and significant effect on the interest in using e-wallets, while perceived benefits have a positive and significant effect on the interest in using e-wallets. Among the two, perceived benefits proved to be the most dominant factor in driving interest in usage. These findings support the Technology Acceptance Model (TAM), which emphasizes that the perceived usefulness of technology is a primary determinant in the intention to adopt technology. This study suggests the need to enhance financial literacy and strengthen the perceived benefits of e-wallets among students to encourage more optimal use of financial technology.
Literasi Keuangan, Perilaku Keuangan, dan Pendapatan Terhadap Keputusan Investasi pada Mahasiswa Akuntansi Udinus Aisyah Amalia Al-Aziz; Ira Septriana; Ngurah Pandji Mertha Agung Durya; Melati Oktafiyani
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 8 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i8.9201

Abstract

This study aims to analyze the influence of financial literacy, financial behavior, and income on the investment decisions of undergraduate accounting students at Dian Nuswantoro University. The background of this study is based on the increasing trend of investment among Gen Z and various findings from previous studies on the factors that influence investment decisions. This study employs a quantitative approach using a survey method via a questionnaire administered to 92 respondents selected through stratified random sampling. Data were analyzed using multiple linear regression analysis with the assistance of SPSS 27. The results indicate that financial behavior and income have a positive and significant influence on investment decisions, while financial literacy does not have a significant influence. These findings confirm that attitudes and actual financial conditions play a more dominant role in shaping students' investment decisions than their level of financial knowledge. This study has important implications for financial education and the promotion of healthy financial behavior among students.
Pengaruh Profitabilitas, Leverage, Komisaris Independen, Kepemilikan Institusional, dan Ukuran Perusahaan terhadap Tax Avoidance pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia pada Tahun 2020-2024 Septian Faiz Witana; Purwantoro; Anna Sumaryati; Ira Septriana
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 12 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i12.9744

Abstract

The study aims to analyze the effect of profitability, leverage, independent commissioners, institutional ownership, and company size on tax avoidance in manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2020–2024 period. Employing a quantitative method with a purposive sampling technique, 248 secondary data points from annual reports were obtained and analyzed using multiple linear regression with SPSS 25. The results indicate that profitability has an effect on tax avoidance, whereas leverage, independent commissioners, institutional ownership, and company size have no effect. Simultaneously, all variables have an effect on tax avoidance.
Pengaruh Komponen Value Added Intellectual Coefficient (VAIC™) terhadap Kinerja Keuangan Perusahaan Transportasi dan Logistik di Indonesia Zahiro Safinah; Ira Septriana; Enny Susilowati Mardjono; Bambang Minarso
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 7 No. 8 (2026): 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.v7i8.12512

Abstract

This study aims to analyze the effect of intellectual capital measured through Structural Capital Value Added (STVA), Value Added Human Capital (VAHC), and Value Added Capital Employed (VACE) on the financial performance of companies in the transportation and logistics sector listed on the Indonesia Stock Exchange (IDX) from 2021 to 2024. This research was conducted because previous studies have yielded inconsistent results regarding the impact of intellectual capital on financial performance. Transportation and logistics companies were selected as a novel research focus because they have rarely been studied as subjects of intellectual capital research. Financial performance was measured using Return on Equity (ROE). This study employs a quantitative approach using panel data regression analyzed with Eviews 14. The sample was selected using purposive sampling, resulting in 78 observations. The analysis indicates that, individually, VACE and VAHC have a positive effect on financial performance, whereas STVA does not have a significant effect. However, collectively, STVA, VAHC, and VACE have a positive effect on financial performance, indicating that the integrated management of structural capital, human capital, and capital employed can create added value and support improvements in a company’s financial performance. These findings suggest that the creation of added value in the transportation and logistics sector is driven more by the utilization of financial capital and human capital than by structural capital.
Peran Perputaran Modal Kerja, Struktur Modal, dan Ukuran Perusahaan Terhadap Profitabilitas Alya Cantika Habsari; Ratna Herawati; Ngurah Pandji Mertha Agung Durya; Ira Septriana
Journal of Economic, Management, Accounting and Technology (JEMATech) Vol 9 No 1 (2026): Februari
Publisher : Fakultas Teknik dan Ilmu Komputer, Universitas Sains Al-Qur'an (UNSIQ) Wonosobo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32500/jematech.v9i1.9710

Abstract

Maksud dilakukannya penelitian ini ialah guna menganalisa hubungan dari perputaran modal kerja, struktur modal, serta ukuran perusahaan terhadap tingkat profitabilitas pada perusahaan subsektor Food and Baverage yang tercatat di Bursa Efek Indonesia (BEI) selama kurun waktu 2022 hingga 2024. Pentingnya penelitian ini dilaksanakan ialah agar memudahkan perusahaan dalam mengidentifikasi serta mengkaji faktor-faktor keuangan yang dapat memengaruhi profitabilitas, sehingga dapat membantu dalam mengambil tindakan untuk meminimalisir masalah yang mungkin muncul. Sejumlah 44 perusahaan subsektor Food and Baverage yang terdaftar pada BEI pada kurun waktu yang di tetapkan dijadikan populasi untuk penelitian ini. Seleksi sampel berlandaskan metode purposive sampling menghasilkan total 141 data sebagai sampel penelitian. Data tersebut kemudian dianalisa melalui penerapan metode analisisi statistik deskriptif, regresi linear berganda, uji asumsi klasik, dan uji kelayakan model dengan memanfaatkan bantuan perangkat lunak SPSS 27. Temuan dari penelitian ini memperlihatkan bahwasanya secara bersama-sama perputaran modal kerja, struktur modal, dan ukuran perusahaan berpengaruh terhadap profitabilitas perusahaan subsektor Food and Baverage tahun 2022 – 2024. Akan tetapi, secara parsial hanya perputaran modal kerja dan struktur modal yang memberikan pengaruh pada tingkat profitabilitas sementara ukuran perusahaan tidak.
Peran Perencanaan Pajak, Beban Pajak Tangguhan, Profitabilitas, dan Ukuran Perusahaan Terhadap Manajemen Laba Ilma Sabili; Ira Septriana
Journal of Economic, Management, Accounting and Technology (JEMATech) Vol 9 No 1 (2026): Februari
Publisher : Fakultas Teknik dan Ilmu Komputer, Universitas Sains Al-Qur'an (UNSIQ) Wonosobo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32500/jematech.v9i1.9776

Abstract

Manajemen laba yakni istilah yang dipakai untuk menggambarkan praktik perusahaan memanipulasi angka dalam laporan keuangan untuk meningkatkan tampilan pendapatan, pengeluaran, ataupun informasi yang diungkapkan. Tujuan dari penelitian ini yakni untuk menentukan apakah manajemen laba dipengaruhi oleh perencanaan pajak, beban pajak tangguhan, profitabilitas, dan ukuran perusahaan. Program statistik SPSS versi 21 dipakai untuk menerapkan metode pengujian hipotesis dan teknik purposive sampling. Dalam lima tahun pengamatan, total 36 sampel data sekunder dipilih dari laporan keuangan periode 2018-2022 pada perusahaan sektor properti dan real estat yang terdaftar di Bursa Efek Indonesia. Hasil uji statistik secara parsial menunjukan bahwasanya manajemen laba dipengaruhi secara negatif oleh variable perencanaan pajak dan beban pajak tangguhan, sementara itu dipengaruhi secara positif oleh variable ukuran perusahaan. Meskipun demikian, semua variable independen memiliki pengaruh yang signifikan terhadap variable dependen.
Determinan Profitabilitas Perbankan di BEI Tahun 2022-2024 Isna Inayah; Arditya Dian Andika; Ira Septriana; Entot Suhartono
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 12 No. 4 (2026): Agustus 2026
Publisher : Lembaga Komunitas Informasi Teknologi Aceh (KITA), Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v12i4.6832

Abstract

This study aims to analyze the effect of the LDR, CAR, NIM, BOPO, and NPL ratios on banking profitability, as measured by Return on Assets (ROA). This study uses a quantitative approach with multiple linear regression analysis. The data used are secondary data in the form of financial statements of banking companies listed on the Indonesia Stock Exchange for the years 2022-2024. Purposive sampling resulted in 120 samples. The results show that LDR and NIM have a positive and significant effect on profitability, indicating that increased lending and net interest income can increase bank profits. BOPO has a negative and significant effect on profitability, indicating that operational efficiency is an important factor in improving financial performance. Meanwhile, CAR and NPL do not significantly affect profitability, indicating that capital adequacy and credit risk have not directly affected banks' ability to generate profits during the study period.
Co-Authors Aisyah Amalia Al-Aziz Alya Cantika Habsari Anna Sumaryati Arditya Dian Andika Bambang Minarso, Bambang Chela Diva Aurellia Dwiarso Utomo Enny Susilowati Mardjono Enny Susilowati Mardjono Entot Suhartono Finadia Alfioneta Dewi Pramesti Haniif Fitri Mahaeswari Ilma Sabili Imang Dapit Pamungkas Isna Inayah Lilis Setyowati Melati Oktafiyani Ngurah Pandji Mertha Agung Durya Purwantoro purwantoro purwantoro Ratna Herawati Ratna Herawati Retno Indah Hernawati Septian Faiz Witana Shinfi Nabila Putri Ulfah Unnuriyah Vioneta Cattravelly Pandji Zahiro Safinah