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All Journal Infestasi AFRE Accounting Financial Review JRB-Jurnal Riset Bisnis JABE (Journal of Applied Business and Economic) SULUH: Jurnal Abdimas Journal Competency of Business RELEVAN : Jurnal Riset Akuntansi JURNAL PENGABDIAN PENDIDIKAN MASYARAKAT (JPPM) JRAP (Jurnal Riset Akuntansi dan Perpajakan) Jurnal Ilmiah Akuntansi Pancasila (JIAP)
Ameilia Damayanti
Universitas Pancasila
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Library & Information Science Mathematics Public Health Social Sciences Other

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Pengaruh Intellectual Capital, Likuiditas, Dan Solvabilitas Terhadap Kinerja Keuangan Perusahaan Infrastruktur Yang Terdaftar Di Bei Periode 2019-2023 Nazhira Syarafina, Cynthia; Mira Munira; Ameilia Damayanti
Jurnal Ilmiah Akuntansi Pancasila (JIAP) Vol 5 No 1 (2025): Maret
Publisher : Fakultas Ekonomi dan Bisnis Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35814/jiap.v5i1.8351

Abstract

The company's financial performance is an important thing that shows how the company can manage the effectiveness and efficiency of its resources, especially in infrastructure companies. Measuring a company's financial performance is generally done using liquidity ratios and solvency ratios which prove the company's ability to meet its long-term and short-term obligations. Intellectual capital can also be a measure of financial performance. This study has the aim of testing the significant influence of intellectual capital, liquidity, and solvency on the financial performance of infrastructure companies listed on the IDX for the 2019-2023 period. This study uses a quantitative method, with an associative approach to testing using multiple linear regression analysis. The results of the study indicate that intellectual capital and liquidity have a significant effect on the financial performance of infrastructure companies and solvency does not have a significant effect on the financial performance of infrastructure companies.
PENGARUH PAJAK, UKURAN PERUSAHAAN, KEPEMILIKAN ASING, DAN PROFITABILITAS TERHADAP TRANSFER PRICING Aulia Afridanti Putri; Ameilia Damayanti; Kurnia Heriansyah
Jurnal Ilmiah Akuntansi Pancasila (JIAP) Vol. 3 No. 2 (2023): September
Publisher : Fakultas Ekonomi dan Bisnis Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35814/jiap.v3i2.5547

Abstract

This study aims to determine the effect of taxes, company size, foreign ownership and profitability on transfer pricing. The independent variables inthis study are taxes, company size, foreign ownership and profitability as measured by return on assets (ROA). The dependent variable in this study istransfer pricing. The population in this study is non-primary tire industry sub-sector companies and automotive retail listed on the Indonesia StockExchange for the 2016-2022 period. The sampling method in this study is purposive sampling so that 35 data were processed. The data analysis method uses multiple regression analysis with the SPSS 26 application. The results of this study show that taxes do not affect transfer pricing, company size does not affect transfer pricing, foreign ownership affects transfer pricing and profitability does not affect transfer pricing. Keywords : Tax, Company Size, Foreign Ownership, Profitability, Tranfer Pricing.
Pengaruh Penjualan, Harga Pokok Penjualan Dan Biaya Operasional Terhadap Laba Bersih Pada Perusahaan Makanan Dan Minuman Yang Terdaftar Di Bursa Efek Periode 2018-2023 Kristina Hutahaean, Yonatan Bagindo Surya Febrianto Sianipar; Nelyumna; Ameilia Damayanti
Jurnal Ilmiah Akuntansi Pancasila (JIAP) Vol. 5 No. 1 (2025): Maret
Publisher : Fakultas Ekonomi dan Bisnis Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35814/jiap.v5i1.8340

Abstract

Penelitian ini bertujuan untuk menganalisa pengaruh penjualan, harga pokok penjualan dan biaya operasional terhadap laba bersih. Penelitian ini menggunakan data sekunder yang dapat dilihat melalui laporan keuangan perusahaan berdasarkan website Bursa Efek Indonesia. Populasi yang digunakan dalam penelitian ini yaitu perusahaan makanan dan minuman periode 2018-2023, dimana terdapat 17 perusahaan yang memenuhi standar kriteria penelitian. Pengujian menggunakan metode regresi linear berganda dengan alat olah SPSS versi 27. Hasil dari penelitian ini menunjukkan bahwa penjualan berpengaruh terhadap laba bersih. Sedangkan, harga pokok penjualan dan biaya operasional tidak berpengaruh terhadap laba bersih.
Pengaruh Intellectual Capital, Likuiditas, Dan Solvabilitas Terhadap Kinerja Keuangan Perusahaan Infrastruktur Yang Terdaftar Di Bei Periode 2019-2023 Nazhira Syarafina, Cynthia; Mira Munira; Ameilia Damayanti
Jurnal Ilmiah Akuntansi Pancasila (JIAP) Vol. 5 No. 1 (2025): Maret
Publisher : Fakultas Ekonomi dan Bisnis Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35814/jiap.v5i1.8351

Abstract

The company's financial performance is an important thing that shows how the company can manage the effectiveness and efficiency of its resources, especially in infrastructure companies. Measuring a company's financial performance is generally done using liquidity ratios and solvency ratios which prove the company's ability to meet its long-term and short-term obligations. Intellectual capital can also be a measure of financial performance. This study has the aim of testing the significant influence of intellectual capital, liquidity, and solvency on the financial performance of infrastructure companies listed on the IDX for the 2019-2023 period. This study uses a quantitative method, with an associative approach to testing using multiple linear regression analysis. The results of the study indicate that intellectual capital and liquidity have a significant effect on the financial performance of infrastructure companies and solvency does not have a significant effect on the financial performance of infrastructure companies.
Pengaruh Current Ratio, Debt Ratio, And Return On Asset Terhadap Financial Distress Ameilia Damayanti; Rianto Rianto
Jurnal Riset Bisnis Vol. 7 No. 1 (2023): Oktober
Publisher : Fakultas Ekonomi dan Bisnis Universitas Pancasila Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35814/jrb.v7i1.5694

Abstract

This study aims to analyze the effect of current ratio, debt ratio, and return on asset on financial distress in m food and beverage sub-sectors listed on the Indonesia Stock Exchange (IDX) for the 2020-2022 period. The dependent variable in this study is financial distress and the independent variables in this study are current ratio, debt ratio, and return on asset. Determination of the sample is done by purposive sampling using several criteria. The number of samples selected as many as 13 companies from a total population of 30 companies. In this study, the data analysis used was SPSS. The results of this study indicate that debt ratio, and return on asset have no effect on financial distress, while current ratio have effect on financial distress.
Penerapan Integrated Reporting Dan Kaitannya Dengan Nilai Perusahaan Di Indonesia Ameilia Damayanti; Mira Munira; Herlan; Adinda Dwi Putri
Jurnal Riset Bisnis Vol. 8 No. 1 (2024): Oktober
Publisher : Fakultas Ekonomi dan Bisnis Universitas Pancasila Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35814/jrb.v8i1.7555

Abstract

This research aims to determine the application of integrated reporting, profitability, and liquidity on company value. The data used in this research is secondary data obtained from financial reports on idx.co.id. The population in this study consists of infrastructure companies listed on the Indonesia Stock Exchange. Using purposive sampling technique, the sample consisted of 11 companies with an observation period of five years from 2019 to 2023. The research method used is multiple linear regression. The results of this research prove that the implementation of integrated reporting affects the company's value, as well as liquidity, but profitability does not affect the company's value.
PENGUNGKAPAN ETIKA DAN KINERJA KEUANGAN: BUKTI DARI BANK ISLAM DI INDONESIA Mira Munira; Ameilia Damayanti; Gunawan Baharuddin; Syalaisya Amani Fatihah; M Ulya Asra
Jurnal Riset Bisnis Vol. 9 No. 1 (2025): Oktober
Publisher : Fakultas Ekonomi dan Bisnis Universitas Pancasila Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35814/934z7828

Abstract

Failures in corporate governance have underscored the pivotal role of ethical practices and transparent disclosures in maintaining financial performance and stakeholder trust. Within the context of Islamic banking, insufficient and opaque reporting in Islamic Corporate Governance Disclosure and Islamic Social Reporting Disclosure may erode investor confidence and, in turn, diminish financial performance. This study investigates the empirical relationship between ethical disclosure, operationalized through Sharia Governance Disclosure and ISR, and the financial performance of Islamic commercial banks in Indonesia, as measured by Return on Assets (ROA). Employing a quantitative approach with an explanatory research design, the study utilizes secondary data from the annual reports of Islamic commercial banks spanning the period 2020 to 2024. Samples were selected using purposive sampling, and panel data regression analysis was conducted, with the Common Effect Model (CEM) identified as the most appropriate. The results indicate that both Islamic Corporate Governance Disclosure and Islamic Social Reporting significantly impact Islamic banks' financial performance, emphasizing the importance of ethical compliance and social accountability in enhancing financial outcomes. The findings imply that reinforcing ethical disclosure mechanisms and integrating Sharia-compliant governance structures are essential not only for upholding Islamic ethical values but also for improving financial outcomes. These insights are valuable for regulators, policymakers, and Islamic bank practitioners in formulating strategies that align ethical accountability with financial sustainability.
Co-Authors Adinda Dwi Putri Alyah Irvie Aranda Aulia Afridanti Putri Aulia Afridanti Putri Baharuddin, Gunawan Basis G Andamari Bella Rusania Tisan Lie Dewi Kurniawati Dewi Kurniawati Ertadha Bill Qisthi Faaz Gabriella Herlan Herman Felani Indah Masri J.M.V. Mulyadi Kristina Hutahaean, Yonatan Bagindo Surya Febrianto Sianipar Kurnia Heriansyah Kurnia Heriansyah LAILAH FUJIANTI M Ulya Asra Mira Munira Muhammad Adlul Umara Mulyadi, JMV. Munira, Mira Nadira Nuazizah Sofyan Nazhira Syarafina, Cynthia Nelyumna Nelyumna Rizal Ni Made Dwita Sari Oktrivina, Amelia Prasetiyo Pras Putri Utami Rianto Rianto Rianto Rianto SALIS MUSTA ANI Shinta Budi Astuti Shinta Budi Astuti Sofyan Bantasyam Susilawati Syalaisya Amani Fatihah Tanzila Ridwan Tia Ichwani Tia Ichwani TRI ASTUTI Widyaningsih Azizah