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Pengaruh Rasio Profitabilitas, Likuiditas, Leverage dan Aktivitas Terhadap Pertumbuhan Laba Pada Perbankan Konvensional Yang Terdaftar Di Bursa Efek Indonesia Pada Tahun 2017- 2021 Zodian, Ilal; Nani, Dhiona Ayu; Putri, Almira Devita
Salam (Islamic Economics Journal) Vol. 3 No. 2 (2022): December 2022
Publisher : Universitas Islam Negeri Raden Intan Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24042/slm.v3i2.12325

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh rasio keuangan terhadap pertumbuhan laba pada perbankan konvensional yang terdaftar di bursa efek indonesia tahun 2017-2021. Variabel profitabilitas diproksikan oleh return on asset, variabel likuiditas diproksikan oleh current ratio, variabel leverage diproksikan oleh debt to equity ratio, dan variabel aktivitas diproksikan oleh total asset turn over. Data yang digunakan dalam penelitian ini adalah data sekunder yang didapat dari laporan keuangan perbankan konvensional yang terdaftar di bursa efek indonesia. Metode analisis yang digunakan dalam penelitian ini adalah regresi data panel dengan bantuan program Eviews 9. Sampel penelitian terdiri dari 9 perbankan konvensional dengan teknik purposive sampling sebagai metode pengambilan sampel. Hasil penelitian ini menunjukan variabel return on asset berpengaruh positif signifikan terhadap pertumbuhan laba, current ratio tidak berpengaruh terhadap pertumbuhan laba, debt to equity ratio berpengaruh negatif signifikan terhadap pertumbuhan laba, dan total asset turn over berpengaruh positif signifikan terhadap pertumbuhan laba.Kata kunci : return on asset, current ratio, debt to equity ratio, total asset turn over, dan pertumbuhan laba 
The Role of Social Media Activities to Enhance Brand Equity Febrian, Angga; Nani, Dhiona Ayu; Lina, Lia Febria; Husna, Nurul
Journal of Economics, Business, and Accountancy Ventura Vol. 25 No. 1 (2022): April - July 2022
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v25i1.2881

Abstract

The direct impact of the economic downturn due to Covid-19 is mainly perceived by Micro, Small, and Medium Enterprises (MSMEs). This study aims to examine how MSMEs can understand customer needs regarding the provision of social media quality that can improve brand image and brand awareness. The survey was conducted on 145 respondents who had online shopping experience using social media by utilizing the structural equation modeling approach.  Results show that social media quality can increase brand awareness, brand image, and social media marketing activities. Therefore, marketers who use social media can focus on its constituent indicators including content quality, design quality, information quality, interaction quality, contact availability, and contact relevance. Customers will have a high level of brand awareness and a good brand image if marketers can provide social media quality to meet customer demands. While previous studies found that there is a positive relationship between social media marketing activities on brand image and brand awareness, this study shows the opposite result because customers are not affected by the activities carried out by social media. This is considered a usual activity that other marketers also carry out. The implication of this study is that good social media quality is needed to increase brand awareness, brand image, and social media marketing activities.
Determinants of Effective E-Procurement System: Empirical Evidence from Indonesian Local Governments Nani, Dhiona Ayu; Ali, Syaiful
Jurnal Dinamika Akuntansi dan Bisnis Vol 7, No 1 (2020): March 2020
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jdab.v7i1.15671

Abstract

This study investigates the effect of the strategy-technology-organization-people-environment (STOPE) variables on the effectiveness of e-procurement implementation in improving accountability, transparency, efficiency, and effectiveness of local governments in Indonesia. The population of this study is local government procurement services (or LPSE) in Indonesia. The sample, 96 LPSE, was selected using simple random sampling method. The data was collected through questionnaires distributed via email to 289 LPSE. The respondents were 33 managers and 63 information technology professionals of local government procurement services (33% response rate). Partial least squares (PLS) was used to analyze the data and test the hypotheses. The findings showed that strategies, objectives, integration between organizations and systems, and human resource assistance can improve the accountability, transparency, efficiency, and effectiveness of the government in implementing procurement activities
The Effect of Cash Turnover and Receivables Turnover on Return on Assets (ROA) in Manufacturing Companies in The Healthcare Sector of The Pharmaceutical Industry Listed on The IDX in 2016-2020 Defia Riski Anggarini; Dina Rahma Safitri; Dhiona Ayu Nani
Jurnal Ekonomi dan Bisnis Jagaditha Vol. 9 No. 1 (2022): Jurnal Ekonomi & Bisnis JAGADITHA
Publisher : Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/jj.9.1.2022.30-38

Abstract

This study aims to examine the effect of cash turnover and accounts receivable turnover on Return on Assets (ROA) in manufacturing companies in the pharmaceutical industry health sector. The population in this study was 20 companies using a sampling technique, namely the purposive sampling technique. Based on the predetermined sampling criteria, a sample of 10 companies was obtained in 2016-2020. The research period was carried out for 5 years with a sample of 10 companies so that the total observations used were 50 data. The analytical method used is the panel data regression analysis method using the statistical tool Eviews 9.0. The results of the t-test showed that cash turnover had no significant effect on ROA, and accounts receivable turnover has a significant positive effect on ROA. Then, the results of the F test show that cash turnover and accounts receivable turnover together have a significant positive effect on ROA.
Revisiting the last four decades of discussion on artificial intelligence in accounting literature: Assessing past and guiding for future research Pamungkas, Sigit; Nani, Dhiona Ayu
Jurnal Akuntansi dan Auditing Indonesia Vol. 30 No. 1 (2026)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jaai.vol30.iss1.art12

Abstract

This study explores the collection of research articles on AI in an accounting context, particularly on publications covering business, management, and accounting. We analyzed nearly 40 years of research history, attempting to identify relevant publications from the earliest to most recent in the data retrieved from the database and reviewed in this study. A systematic literature review is conducted to analyze 78 selected articles retrieved from the Scopus Database over the last four decades. Content analysis is applied to identify prospective future research avenues. The findings show a significant growth of articles in the last decade (2011 and after). This fact confirms that AI is becoming one of the main spotlights in accounting research. The results reveal that the current discussion of AI in the accounting literature is dominated by studies around the AI approach, with much conversation on auditing and financial accounting topics about AI technology. We suggest that future accounting studies be conducted more at the AI task and application levels. This study also marked topics in the accounting fields rarely discussed about AI, including public sector accounting and accounting education. This study clusters the literature into the accounting domains (auditing, finance, managerial, tax, and accounting information systems) and the AI technology domains (approach, tasks, and applications).