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All Journal Jurnal Akuntansi dan Keuangan Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Syntax Literate: Jurnal Ilmiah Indonesia Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan IKRA-ITH EKONOMIKA JURISMA: Jurnal Riset Bisnis & Manajemen JAF- Journal of Accounting and Finance eCo-Buss Jurnal Bisnis, Manajemen, dan Ekonomi JUDICIOUS: Journal of Management Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (JASMIEN) International Journal of Marketing and Human Resource Research JOURNAL SCIENTIFIC OF MANDALIKA (JSM) JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) ProBisnis : Jurnal Manajemen eCo-Fin Balance : Jurnal Akuntansi dan Manajemen Economic Reviews Journal Jurnal Akuntansi, Keuangan dan Teknologi Informasi Akuntansi Jurnal Pemberdayaan Masyarakat International Journal of Management and Business Economics Journal of Artificial Intelligence and Digital Business Inisiatif: Jurnal Ekonomi, Akuntansi Dan Manajemen Al-Zayn: Jurnal Ilmu Sosial & Hukum Jurnal Nuansa Karya Akuntansi Journal of Accounting Inaba Jurnal Ekonomi Dan Bisnis
Kartika Berliani
Universitas Indonesia Membangun, Bandung
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Pengaruh Biaya produksi, Biaya Kualitas, Harga Jual dan Modal Kerja Terhadap Laba Bersih Sub Sektor Makanan dan Minuman Yang Terdaftar di Bei Tahun 2018-2025 Dira Rahdita; Kartika Berliani; Diah Febriyanti
ProBisnis : Jurnal Manajemen Vol. 17 No. 4 (2026): August: Management Science
Publisher : Lembaga Riset, Publikasi dan Konsultasi JONHARIONO

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Abstract

This study analyzed the effect of production cost, quality cost, selling price and working capital on net profit in food and beverage manufacturing companies listed on the Indonesia Stoxk Exchange (IDX) during the period 2018-2025. Methodology used was a quantitative approach with descriptive and verificative research design. Purposive sampling was to select a sample of 4 manufacturing companies meeting specific criteria over an 8year observation period, resulting in 32 sample data points. Secondary data obtained from annual audited financial reports were analyzed using multiple linear regression, classical assumption test, Pearson product-moment correlation, coefficient of determination, t-test and F-test via SPSS IBM v.26. The result demonstrated that production cost, quality cost, selling price and working capital individually and simultaneously provided significant insights into net profit fluctuations. Managing operational efficiency and pricing strategies proved vital for maintaining profitability amidst raw material price changes.
The Effect of Current Ratio, Debt to Equity Ratio, and Total Asset Turnover on Profit Growth in the Technology Sector Monik Megasetya; Diah Febriyanti; Kartika Berliani
Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien) Vol. 6 No. 2 (2026): Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (Jasmien)
Publisher : Cattleya Darmaya Fortuna

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54209/jasmien.v6i2.2634

Abstract

This quantitative study analyzes the impact of the Current Ratio (CR), Total Asset Turnover (TATO), and Debt-to-Equity Ratio (DER) on the profit growth of technology sector companies listed on the Indonesia Stock Exchange (IDX). Employing a purposive sampling method, the study utilized six secondary financial statement observations, which were analyzed using multiple linear regression following the fulfillment of classical assumption tests. Partial test results indicate that the DER has a positive and significant effect on profit growth, whereas the CR and TATO do not have a significant effect. However, the three variables collectively exert a significant influence. These findings suggest that capital structure is a primary driver of profit. Consequently, management is advised to optimize capital structure management and integrate various financial ratios to maintain the company's stability and performance.
Pengaruh Current Ratio, Debt to Equity Ratio, dan Total Asset Turnover terhadap Kinerja Keuangan (ROA) pada Perusahaan Sektor Basic Materials yang Terdaftar di BEI Tahun 2018–2025 Selly Apriyanti; Kartika Berliani; Santi Damayanti
IKRAITH-EKONOMIKA Vol. 9 No. 2 (2026): IKRAITH-EKONOMIKA Vol 9 No 2 Juli 2026
Publisher : Universitas Persada Indonesia YAI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37817/ikraith-ekonomika.v9i2.7371

Abstract

Penelitian ini bertujuan untuk menguji pengaruh Current Ratio (CR), Debt to Equity Ratio (DER), dan Total Asset Turnover (TATO) terhadap kinerja keuangan yang diproksikan dengan Return on Assets (ROA) pada perusahaan sektor Basic Materials yang terdaftar di Bursa Efek Indonesia periode 2018–2025. Penelitian menggunakan pendekatan kuantitatif dengan metode deskriptif dan verifikatif. Data yang dianalisis adalah data sekunder yang bersumber dari laporan keuangan tahunan emiten. Sampel ditetapkan melalui teknik purposive sampling dan diperoleh tiga perusahaan, yaitu PT Chandra Asri Pacific Tbk, PT Aneka Tambang Tbk, dan PT Indocement Tunggal Prakarsa Tbk. Analisis data dilakukan menggunakan regresi linear berganda dengan bantuan program IBM SPSS versi 26 yang meliputi statistik deskriptif, uji asumsi klasik, koefisien determinasi, uji parsial (uji t), dan uji simultan (uji F). Hasil pengujian menunjukkan bahwa secara parsial CR, DER, maupun TATO tidak berpengaruh signifikan terhadap ROA. Secara simultan ketiga variabel juga belum menunjukkan pengaruh yang signifikan terhadap ROA dengan nilai koefisien determinasi (R²) sebesar 0,703 yang menandakan bahwa variasi ROA dapat dijelaskan oleh CR, DER, dan TATO sebesar 70,3% sedangkan sisanya dipengaruhi variabel lain di luar model.
The Effect of Asset Structure, TATO and Current Ratio Driving Debt to Equity Ratio Arum Ambar Diyanti; Kartika Berliani; Santi Damayanti
eCo-Buss Vol. 9 No. 1 (2026): eCo-Buss
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32877/eb.v9i1.4196

Abstract

This study examines the effects of asset structure, total asset turnover, and current ratio on Indonesian consumer services debt to equity ratios between 2017 and 2025. The study looks at 54 financial statements from a specific consumer services industry using a quantitative method that is both descriptive and verifiable. The correlations between the variables were evaluated using multiple regression analysis, the determination coefficient examination, traditional assumption examinations, and coefficient of correlation trials for product moments, such as t-tests and F-tests for assessing hypotheses. The results of the incomplete test indicate that while TATO and CR has an effect on DER, Asset Structure not. Nevertheless, the simultaneous test's findings show that Asset Structure, TATO, and CR all significantly affect DER when taken together. These results show that activity Asset Structure, TATO, and CR mix are more important factors in determining DER in the consumer services than short-term. This highlights the importance of DER as measured by the capacity to boost profits, allowing the business to concentrate on operations and be appropriately overseen by the financial perspektive structure.
Pengaruh Pendapatan Asli Daerah (PAD), Belanja Daerah Dan Belanja Modal Terhadap Pertumbuhan Ekonomi Pada Pemerintah Kota Bandung Tahun Anggaran 2017-2024 Nihayatuz Zain Sindi; Kartika Berliani
Balance : Jurnal Akuntansi dan Manajemen Vol. 4 No. 3 (2025): Desember 2025
Publisher : Lembaga Riset Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/jam.v4i3.1179

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Pendapatan Asli Daerah (PAD), Belanja Daerah, dan Belanja Modal terhadap Pertumbuhan Ekonomi Kota Bandung pada periode 2017–2024. Kebaruan penelitian terletak pada pemanfaatan data pascapandemi dan analisis simultan terhadap tiga instrumen fiskal utama untuk menilai efektivitas kebijakan keuangan daerah dalam mendorong aktivitas ekonomi. Penelitian menggunakan metode kuantitatif dengan pendekatan deskriptif dan verifikatif, berdasarkan data time series yang dikumpulkan melalui dokumentasi dan studi kepustakaan dari BPS dan DJPK. Analisis dilakukan melalui regresi linear berganda yang didahului oleh serangkaian uji asumsi klasik. Hasil penelitian menunjukkan bahwa PAD tidak memberikan pengaruh signifikan terhadap pertumbuhan ekonomi, sementara Belanja Daerah berpengaruh positif, dan Belanja Modal justru menunjukkan pengaruh negatif. Secara simultan, ketiga variabel tersebut terbukti berperan dalam menjelaskan dinamika pertumbuhan ekonomi Kota Bandung. Temuan ini menegaskan perlunya optimalisasi PAD, peningkatan efisiensi Belanja Daerah, serta perbaikan kualitas pengelolaan Belanja Modal agar kebijakan fiskal daerah dapat lebih efektif mendorong pertumbuhan ekonomi yang berkelanjutan.   This study aims to analyze the influence of Regional Original Revenue (PAD), Regional Expenditure, and Capital Expenditure on Economic Growth of the City of Bandung in the 2017–2024 period. The novelty of the research lies in the use of post-pandemic data and simultaneous analysis of three main fiscal instruments to assess the effectiveness of regional financial policies in boosting economic activity. The research uses a quantitative method with a descriptive and verifiable approach, based on time series data collected through documentation and literature studies from BPS and DJPK. The analysis was carried out through multiple linear regression preceded by a series of classical assumption tests. The results of the study show that PAD does not have a significant influence on economic growth, while Regional Expenditure has a positive effect, and Capital Expenditure actually shows a negative influence. Simultaneously, these three variables have been proven to play a role in explaining the dynamics of economic growth in the city of Bandung. These findings emphasize the need to optimize PAD, improve the efficiency of Regional Expenditure, and improve the quality of Capital Expenditure management so that regional fiscal policies can be more effective in encouraging sustainable economic growth  
Factors Affecting Village Fund Management Accountability in Sindangwangi District, Indonesia Kartika Berliani; Devyanthi Sjarif; Ridma Meltareza

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Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46843/jpm.v5i3.906

Abstract

Village fund management accountability is essential for strengthening transparent and responsible local governance amid fiscal decentralization and digital transformation. While previous studies have emphasized institutional competence and community participation, they have paid limited attention to the digital divide as a governance factor; therefore, this study examines the effects of village apparatus competence, community participation, and the digital divide on village fund management accountability inSindangwangiDistrict,MajalengkaRegency. This study used a quantitative explanatory approach and survey data from 150 village officials and community members. The data wereanalyzedusing Ordinary Least Squares (OLS) multiple linear regression to evaluate both partial and simultaneous effects among the variables. The findings show that village apparatus competence has a positive and significant effect on accountability, whereas community participation and the digital divide have no significant individual effects. However, all three variables jointly significantly influence village fund management accountability. This study contributes to public governance literature by demonstrating that institutional competence is the primary enabling condition for accountable village financial governance within an integrated governance framework. These findings suggest that sustainable accountability requires competency development supported by meaningful public participation and inclusive digital governance.
Analisis Tantangan Pemungutan Pajak atas Ekonomi Digital di Indonesia dalam Perspektif Kepatuhan dan Regulasi Dewi Dewi; Kartika Berliani
Inisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen Vol. 5 No. 4 (2026): (Oktober) Inisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/inisiatif.v5i4.8072

Abstract

The rapid growth of the digital economy in Indonesia has significantly increased technology-based economic activities and created substantial opportunities to enhance state tax revenue. However, the borderless nature of digital transactions, relatively low taxpayer compliance, and regula tory frameworks that have not fully adapted to technological developments continue to challenge effective tax collection. This study aims to analyze the challenges of tax collection in Indonesia's digital economy from the perspectives of taxpayer compliance and tax regulation, while identifying strategies to improve the effectiveness of digital tax administration. The research employs a qualitative approach using a literature study method by analyzing scientific journals, tax regulations, government reports, and other relevant publications. The findings indicate that the expansion of the digital economy has broadened the tax base and contributed to increasing government revenue. Nevertheless, the optimization of digital tax collection remains constrained by limited taxpayer awareness and compliance, insufficient supervision of digital transactions, and regulatory frameworks that struggle to keep pace with rapid technological change. The study concludes that optimizing digital tax collection requires synergy between improving taxpayer compliance, developing adaptive tax regulations, strengthening digital tax administration systems, and enhancing institutional coordination to maximize sustainable tax revenue from the digital economy.
Pengaruh Literasi Keuangan, Pengendalian Diri, dan Gaya Hidup terhadap Perilaku Konsumtif Mahasiswa Akuntansi Kota Bandung Anggriani Fanggidae; Shafira Imelia Putri; Siti Royani; Kartika Berliani
Jurnal Nuansa Karya Akuntansi Vol. 4 No. 2 (2026): Jurnal Nuansa Karya Akuntansi
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jnka.v4i2.208

Abstract

This study has the objective to examine the effect of Financial Literacy, Self-Control, and Lifestyle on the Consumptive Behavior of final-year accounting students in Bandung City. This study applied a quantitative method. The population in this study is all final-year Accounting students in Bandung City who currently work. Since the exact size of the population of working Accounting students in Bandung City is unknown, the sample size was determined using a relevant sampling approach with a 10% error tolerance, resulting in a sample of 79 respondents. Primary data collected by distributing surveys is the type of data utilized. Multiple regression analysis is the method of analysis employed. The results of the study concluded that: (1) Financial Literacy has a negative and significant effect on Consumptive Behavior; (2) Self-Control has a positive and significant effect on Consumptive Behavior;; (3) Lifestyle has a positive and significant effect on Consumptive Behavior. Suggestions for further research are to expand the scope of the population and sample to include Accounting students in other cities or a broader industry sector in Bandung City. A second proposal is that further research is expected to incorporate other variables not included in this study, such as peer influence or social media exposure, to provide a more thorough view into the factors impacting consumptive behavior.
Co-Authors Alydiya, Sekar Ayu Amelia, Yati Anggriani Fanggidae Arini Nur Istiqomah Arum Ambar Diyanti Deni Hamdani Devyanthi Syarif Dewi Dewi Diah Febriyanti Diah Febriyanti Diah Febriyanti Dira Rahdita Edelweiss Eleanor Ekawati, Yeni Endayani, Fitri fauzia nur Febriyanti, Diah Febryan Nurdiani Ferry Kosadi Fitri Endayani Gita Dwi Nurita Gita Fatwa Qurniati Herdiansyah, Mochamad Ardi Ine Nurfa Putri Linda Herliawati Maahury, Ranny Gabriella Maharani, Dinda Ayu Melinda, Nur Moch Indra Raharja Monik Megasetya Muhammad Iqbal Alamsyah Nihayatuz Zain Sindi Noviyanti, Ria Pratanti, Nadya Elsa Prianti, Anti Okta Purwanti, Erin Renita Melinda Resa Fitriani Ridma Meltareza Ridwan Ridwan Ridwan, Ridwan Rifqi Farisan Akbar Salza Adzri Arismutia Santi Damayanti Santi Damayanti Sarah Affifah Aprilianty sari, Mutia Selly Apriyanti Shafira Imelia Putri Shiva Ulqisti Siti Royani Sunjaeni, Marisa Susanto, Beni kris Andrea Trisya Sandriana Utami, Rachma Hida Silfa Vina Merliana Wajib Ginting Yosi Pariska