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All Journal Kompak : Jurnal Ilmiah Komputerisasi Akuntansi el-Jizya: Jurnal Ekonomi Islam Monex: Journal of Accounting Research el-Jizya: Jurnal Ekonomi Islam Jurnal Manajemen, Akuntansi, Ekonomi ESOCHUM: Economics, Social and Humanities Journal Jurnal Nusantara Berbakti Benefit : Journal of Bussiness, Economics, and Finance Nanggroe: Journal Of Scholarly Service Nanggroe: Journal of Scholarly Service Jurnal Publikasi Ekonomi dan Akuntansi
Riztina Dwi Setyasih
Universitas Nahdlatul Ulama Purwokerto
Religion Agriculture, Biological Sciences & Forestry Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mechanical Engineering Medicine & Pharmacology Neuroscience Nursing Public Health Social Sciences

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Pengaruh Perputaran Modal Kerja, Perputaran Kas, Dan Perputaran Persediaan Terhadap Profitabilitas (Studi Kasus PT. Bidang Perkebunan Kelapa Sawit Yang Terdaftar Di Bursa Efek Indonesia Periode 2019-2023) Adnin Nur Aini Agustin; Siti Ma’sumah; Riztina Dwi Setyasih; Sania Ferika; Muftikhatur Rohmah
Jurnal Publikasi Ekonomi dan Akuntansi Vol. 4 No. 1 (2024): Januari: Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jupea.v4i1.5172

Abstract

This study aims to analyze the influence of working capital turnover, cash turnover, and inventory turnover on profitability in oil palm plantation companies listed on the Indonesia Stock Exchange (IDX) for the 2019–2023 period. Profitability is measured using Return on Investment (ROI) as the primary indicator for assessing a company's financial performance. A quantitative approach was used, with secondary data collected using data documentation and purposive sampling. Data analysis was performed using statistical tests using SPSS version 24 software. The results indicate that partially, working capital turnover, cash turnover, and inventory turnover do not have a significant effect on profitability. However, simultaneously, all three variables significantly influence company profitability. This finding implies that integrated management of working capital elements can impact the financial performance of companies in the oil palm plantation sector.
Pengaruh Bagi Hasil, Disposable Income, Promosi Dan Pengetahuan Terhadap Minat Masyarakat Menabung Di Bank Syariah (Studi Kasus Masyarakat Kecamatan Cilongok) Elsa Nurardiva Windatania; Siti Ma’sumah; Riztina Dwi Setyasih; Dwi Ayu Setyoningrum
Jurnal Publikasi Ekonomi dan Akuntansi Vol. 4 No. 1 (2024): Januari: Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jupea.v4i1.5173

Abstract

This study aimed to determine the influence of profit sharing, disposable income, promotion, and knowledge on savings interest in Islamic banks among residents of Cilongok District. This study employed quantitative research methods. Data were collected through a questionnaire involving 100 residents of Cilongok District as the population and sample. The results indicate that profit sharing and knowledge significantly influence the interest of residents of Cilongok District to save in Islamic banks, while disposable income and promotion did not show significant results. Simultaneously, profit sharing, disposable income, promotion, and knowledge significantly influence the interest of residents of Cilongok District to save in Islamic banks.
Sinergi Literasi Digital dan Akuntansi Syariah dalam Mendorong Keberlanjutan UMKM: Studi Empiris di Kabupaten Banyumas Menuju SDGs 2030 Setyasih, Riztina Dwi; Rossana , Laila; Perdani, Tiyas Ayu Ningrum Anggita Putri; Afuza, Yuldan Muhamad; Suspratama, Galih
Jurnal Manajemen, Akuntansi, Ekonomi Vol. 4 No. 3 (2026): Jurnal Manajemen, Akuntansi, Ekonomi
Publisher : CV. Era Digital Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59066/jmae.v4i3.1940

Abstract

Penelitian ini bertujuan menganalisis pemanfaatan teknologi digital oleh UMKM dalam membangun business sustainability serta menilai peran penerapan Standar Akuntansi Keuangan Entitas Mikro, Kecil, dan Menengah (SAK EMKM) dalam meningkatkan transparansi laporan keuangan dan akses terhadap Islamic financing. Penelitian menggunakan pendekatan deskriptif analitis dengan data primer berupa wawancara pada tiga UMKM di Kabupaten Banyumas, yaitu Alzky Wedding, Apple Blossom, dan CV Langgeng Jaya Sarana, serta data sekunder dari literatur ilmiah yang relevan. Hasil penelitian menunjukkan bahwa pemanfaatan teknologi digital pada aspek pemasaran berkontribusi terhadap perluasan jangkauan pasar dan peningkatan efisiensi usaha. Namun, rendahnya literasi digital menyebabkan tingkat adopsi teknologi belum merata. Pada aspek pencatatan keuangan, keterbatasan literasi akuntansi mengakibatkan sebagian besar UMKM masih menggunakan pencatatan sederhana, sehingga penerapan SAK EMKM belum optimal. Kondisi ini berdampak pada rendahnya transparansi laporan keuangan dan terbatasnya akses UMKM terhadap pembiayaan dari lembaga keuangan syariah. Kendala utama yang dihadapi meliputi rendahnya literasi digital dan akuntansi, keterbatasan jaringan internet, risiko plagiarisme dalam penggunaan teknologi digital, serta kendala teknis aplikasi. Penelitian ini memberikan kontribusi ilmiah melalui integrasi literasi digital dan akuntansi syariah sebagai strategi penguatan sustainability UMKM dalam mendukung pencapaian Sustainable Development Goals (SDGs) 2030. Oleh karena itu, diperlukan pendampingan berkelanjutan dan peningkatan literasi digital serta akuntansi syariah agar transformasi digital dan penerapan SAK EMKM dapat berjalan secara optimal.
Co-Authors Adnin Nur Aini Agustin Afuza, Yuldan Muhamad Agung Prayogi Ananto Setiawan Anjar Safitri Asep Budiman Dian Murdianingsih Dwi Ayu Setyoningrum Elsa Nurardiva Windatania Feriani Budiyah Hanis Adila Lestari Intania Fajar Andini Kavadya Syska Kurniawan, Anri Laila Rossana Leica Jastien Hosana Ma’sumah, Siti Muftikhatur Rohmah Najatu Rohmah Noor Rosyadi Nurhayati, Asti Dewi Perdani, Tiyas Ayu Ningrum Anggita Putri Rizal Ramadhan Ropiudin . Rossana , Laila Rossana, Laila Sania Ferika Siti Ma’sumah Suspratama, Galih