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Eko Hariyanto
Universitas Negeri Malang
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Pengaruh Debt to Equity Ratio, Total Assets Turnover, Firm Size, dan Net Profit Margin terhadap Return on Assets Citra Dewi Damayanti; Hariyanto, Eko; Fitriati, Azmi; Setyadi, Edi Joko
AKUA: Jurnal Akuntansi dan Keuangan Vol. 4 No. 4 (2025): Oktober 2025
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/akua.v4i4.5393

Abstract

Financial performance is the main indicator for assessing a company's effectiveness in managing and utilizing financial resources to achieve predetermined operational goals. Financial performance evaluation is generally conducted using financial ratio analysis as a relevant measuring tool. This study aims to examine the effect of Debt to Equity Ratio (DER), Total Asset Turnover (TATO), Firm Size, and Net Profit Margin (NPM) on Return on Assets (ROA) in companies operating in the food and beverage subsector during the period 2020 to 2023. The sampling method used a purposive sampling technique with a sample size of 154 observational data that met the research criteria. Data analysis was conducted using a multiple linear regression approach. The results show that the TATO and Firm Size variables have a positive and significant effect on ROA, indicating that the higher the asset turnover and company size, the greater the resulting profitability. Conversely, the DER and NPM variables did not show any effect on ROA in this study.
Analisis Faktor-Faktor yang Mempengaruhi Kompetensi Aparat Desa Kecamatan Rawalo Purwaningsih, Mila; Wibowo, Hardiyanto; Hariyanto, Eko; Joko Setyadi, Edi
Jurnal Akuntansi dan Keuangan Kontemporer (JAKK) Vol 9, No 1 (2026): Maret 2026
Publisher : Jurnal Akuntansi dan Keuangan Kontemporer (JAKK)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/jakk.v9i1.27994

Abstract

Tujuan Penelitian: Penelitian ini bertujuan untuk menganalisis pengaruh kompetensi aparat desa, sistem pengendalian internal, sistem informasi akuntansi, dan transparansi terhadap akuntabilitas pengelolaan dana desa di Kecamatan Rawalo, Kabupaten Banyumas.Metode Penelitian: Penelitian menggunakan pendekatan kuantitatif dengan metode sensus, dimana seluruh populasi yang berjumlah 36 aparat desa yang terlibat langsung dalam pengelolaan dana desa dijadikan sebagai sampel. Data dikumpulkan melalui kuesioner dengan skala Likert dan dianalisis menggunakan Partial Least Square (PLS) melalui perangkat lunak SmartPLS 3.0. Pengujian dilakukan melalui outer model dan inner model.Originalitas/Novelty: Kebaruan penelitian ini terletak pada pengujian simultan kompetensi aparat desa, sistem pengendalian internal, sistem informasi akuntansi, dan transparansi dalam konteks pengelolaan dana desa pada tingkat kecamatan.Hasil Penelitian: Hasil penelitian menunjukkan bahwa kompetensi aparat desa tidak berpengaruh positif terhadap akuntabilitas pengelolaan dana desa, sedangkan sistem pengendalian internal, sistem informasi akuntansi, dan transparansi berpengaruh positif terhadap akuntabilitas.Implikasi: Temuan ini memberikan implikasi praktis bagi pemerintah desa dalam meningkatkan akuntabilitas melalui penguatan sistem dan transparansi pengelolaan keuangan desa. Research Objective: This study aims to analyze the effect of village apparatus competence, internal control systems, accounting information systems, and transparency on the accountability of village fund management in Rawalo District, Banyumas Regency.Research Method: The study employs a quantitative approach using a census method, involving all 36 village officials directly engaged in village fund management as respondents. Data were collected through questionnaires using a Likert scale and analyzed using Partial Least Squares (PLS) with SmartPLS 3.0 software. The analysis consisted of outer model and inner model testing.Originality/Novelty: The novelty of this study lies in the simultaneous examination of competence, internal control systems, accounting information systems, and transparency in village fund management accountability at the sub-district level.Research Findings: The results indicate that village apparatus competence does not have a positive effect on accountability, while internal control systems, accounting information systems, and transparency positively affect the accountability of village fund management.Implications: These findings provide practical implications for village governments to enhance accountability through strengthening internal systems and transparency in financial management.
Co-Authors - Mardianto Abadisukur, Ilham Abdillah Nuruddin Abdul Khaliq Adi Pranoto, Adi Afandi, Afdi Afdi Afandi Afrizal, Sandi Agus Gatot Subiantoro Agus Tomi Agus Tomi Ahadi Priyohutomo Ahmad Hasan Walinono, Ahmad Hasan Akbar, Muhammad Rayhan Alifia Akbar, Ricky Anugrah Akhmad Khusaeri Alex Juwanda Pratama Ali, Abdulmalek Amir Amir Andhi Zakariya Utama Andi Darmawan Andif Victoria, Andif Victoria Andysah Putera Utama Siahaan Angga Bramansta Putrantana Angga, Prayogi Dwina Anggun Putri Aprilia Ani Kusbandiyah Anita Wulandari, Anita Annisa Ilma Hartikasari Arief Darmawan Arif Budi Raharjo Arif Wibowo Arizal Kurniawan Arizal Kurniawan Arpan Aryadita, Putriana Hadi Aryani, Putri Asim Asim, Asim Awal Akbar Jamaluddin Badawi, Afif Baihaqi, Ja'far Batubara, Supina Bima Cinintya Pratama BRILLIANT ADIN RIJJAL Budi Santoso, Suryo Budi, Suryo Cahyani, Fatma Intan Cahyanti, Frisma Dwi Cahyati, Nunuk Nur Cahyo Nugroho Sigit chaniago, fandy alfian Chatarina Umbul Wahyuni Citra Dewi Damayanti Darmeli Nasution Dawud, Vincentius Wiyang G. W. A. N. Debby Arieangga Pratama Desiana Merawati Dewi, Meylisa Kusuma Dirgantari, Novi Dwi Fitri Cahyaningsih Dwi Winarni Edi Joko Setyadi Edo, Edo Erny Rachmawati Fadhillah, Nurul Fahmi Arif Ashfahany Fahrial Amiq Farrasoya, Maitsa Fatmah Bagis Fatoni, Rizal Ahmad Fauzan, Muhammad Abilio Ferdiyanto, Hendra Firda Fitriana Firdaus Soffan Hadi Fitriati, Azmi fredy, rafles jhon Ganda, Ricky Gilang Permana Hadi Pramono Hakim, Syaifuddin Luqman Hapsari, Ira Hardiyanto Wibowo, Hardiyanto Hariyoko Hartikasari, Annisa Ilma Hasan, Humaid Ali Hasibuan, Peronika Br Herlina Ike Oktaviani Herni Justiana Astuti Humiras Hardi Purba Huslah, Huslah I Nengah Sudjana I Nengah Sudjana I Nengah Sudjana, I Nengah Ian Rizky Maulana Icuk Rangga Bawono Ida Soraya Imam Hariadi Inayati, Nur Isna Isna Inayati, Nur Iswanto, Ochadifa Salsabila Iwan Fakhruddin Jadhug Bangun Saputra Joko Setyadi, Edi Julian, Derry Junita, Velia Juraida Juraida, Juraida Kardiyanto, Deddy Whinata Khairul Khairul, Khairul Khairunnisa, Putri Khongrungchok, Arus Khumaira Marsyahidah Badu Klarasati, Titi Kurniawan, Fahmi Lalu Moh Yudha Isnaini Latifah, Halim Pandu Latiful Khobir Farokie Linggo Jiventino Yono Prayogo Litardiansyah, Bagus Aji Luthfi Arie Widzayanto M. E. Winarno Maduwu, Nifoera-Era Mashuri, Imam Mauluddin, Geri Garyadina Mayang Sari, Rahayu Mayasari, Nova Megha Mahatma Dany Muhammad Amin Muhammad Irfan Sarif Muhammad Teguh Prasetyo Muhammad Zen, Muhammad Muhammadin, Alief Syafrizal Mujiyono Mujiyono Munawar, M. Alfian Jauhar Naelati Tubastuvi Naufalin Nafisah Novi Dirgantari Nur Hidayat, Taufik Nur Isna Inayati Otto Fajarianto Pandansari, Tiara Pasaribu, Saddam Husen Romadon Prayogi Dwina Angga Proboningrum Wuragil Kuning Purba, Tri Anggraini Purwaningsih, Mila Putra, Hendi Buwana Putra, Nur Samsudin Jaya Ilhami Putri, Syavika Nurcahyani Putro, Bagus Cahyono Rahardian, Mardhika Rista Rahayu Mayang Sari, Rahayu Mayang Rahmaniar Rahmaniar, Rahmaniar Rahmawati, Dewi Fitri RAJIP MUSTAFILLAH RUSDIYANTO Ratno Purnomo Riadani, Ahmad Riki Ririd Tsalis Mutaqin, Ririd Tsalis Rizal, Chairul Rizwan Zakki Adzkar Rizwan Zakki Adzkar Rizwan Zakki Adzkar, Rizwan Zakki S, Agus Gatot S. Sugiharto Saichudin Saichudin Saichudin Saichudin Saichudin Saichudin Saichudin Saichudin, Saichudin Santoso, Slamet Eko Budi Sapto Adi Saputra, Lulut Gilang Saputri, Elma Dwi Sarif, Muhammad Irfan Setyadi, Edi Joko Setyadi, Edi Joko Shofiyatun, Yeni Singgih Saptadi Siti Nur Azizah, Siti Nur Sitorus, Zulham Sri Purnami Sri Wahyuni Sri Wahyuni Sugianto, Nurunnisa Ayung Prinika Sugiharto Sugiharto SUGIYANTO Sungkar, Hani Lutpiah Supina Batubara Supiyandi Supiyandi Suryo Budi Santoso SURYO Budi Santoso Syahputra, Dicky Kurniawan Tatok Sugiarto Titin Mega Andini Siahaan Usman Wahyudi Vara, Laetia Devara Chairunisa Wahyu Nadia Nur Khasanah Wahyu Triana Wakhudin, Wakhudin Wardana, Defa Nanda Wasis Djoko Dwiyogo Wicaksono, Ajeng Suko Wicaksono, Devita Aprilia Wida Purwidianti Widia Astuti Wiliyanti, Juni Wirayuda, Satria Zhafira Indiansyah Zihan Novita Sari