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All Journal IKRA-ITH EKONOMIKA JIKA: Jurnal Ilmu Keuangan dan Perbankan Journal of Information System, Applied, Management, Accounting and Research Dinasti International Journal of Management Science eCo-Buss Dinasti International Journal of Education Management and Social Science Jurnal Ilmu Sosial, Manajemen, Akuntansi dan Bisnis Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Jurnal Teknologi dan Bisnis Jurnal Nasional Manajemen Pemasaran dan SDM Ekonam : Ekonomi, Akuntansi dan Manajemen Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) Jurnal Ilmiah Mahasiswa (JIMAWA) Journal of Accounting and Finance Management (JAFM) Journal of Artificial Intelligence and Digital Business Inaba of Community Services Journal
Astrin Kusumawardani
Universitas Indonesia Membangun
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Public Health Social Sciences Other

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Pengaruh Return on Asset, Debt to Asset Ratio, Total Asset Turnover Terhadap Pertumbuhan Laba Pada Perusahaan Perbankan yang terdaftar di BEI (2019-2024) Wahyuni, Senni Sri; Kusumawardani, Astrin
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 4 No. 2 (2025): Mei - Juli
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v4i2.1941

Abstract

Penelitian yang dianalisis ini mengenai pengaruh ROA (Return on Asset), DAR (Debt to Asset Ratio), dan TATO ( Total Asset Turnover) terhadap pertumbuhan laba pada perusahaan perbankan yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2019-2024. Sektor perbankan dihadapkan pada fluktuasi laba yang kompleks, menjadikannya penting untuk menelaah faktor internal yang memengaruhi kinerja keuangan sebagai landasan bagi pertumbuhan laba. Pendekatan kuantitatif digunakan, memanfaatkan laporan keuangan sebagai data sekunder dan terdapat 10 sampel perusahaan terpilih, dianalisis melalui regresi linier berganda, uji asumsi klasik, uji korelasi, serta uji t dan f. Ketiga variabel bebas menunjukkan dampak signifikan terhadap pertumbuhan laba secara simultan. Namun, hanya ROA yang berpengaruh signifikan secara parsial dengan arah negatif. Ini mengindikasikan peningkatan efisiensi aset ROA tidak selalu sejalan dengan peningkatan laba. Sementara itu, hubungan DAR dan TATO serta pertumbuhan laba ditemukan tidak signifikan, meskipun koefisiennya menunjukkan DAR berkorelasi positif dan TATO berkorelasi negatif. Temuan ini menunjukan bahwa profitabilitas yang tercermin dalam ROA justru menunjukkan korelasi terbalik terhadap pertumbuhan laba, sementara struktur pendanaan dan efisiensi penggunaan aset belum menjadi determinan utama dalam mendorong pertumbuhan laba perbankan.
The Influence of Tax Service Quality, Taxpayer Awareness and Tax Sanctions on Individual Taxpayer Compliance (At the Bandung Bojonagara Pratama Tax Service Office) Caserio Daur, Fransisko; Kusumawardani, Astrin; Ihsan Muchtar, Muhammad
Dinasti International Journal of Management Science Vol. 5 No. 3 (2024): Dinasti International Journal of Management Science (January-February 2024)
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31933/dijms.v5i3.2269

Abstract

Indonesia is a country that works hard to improve the lives of its citizens. The government relies mainly on tax income to generate revenue. To collect more taxes, the government uses various strategies. Tax is a mandatory contribution that individuals or companies owe to the state, based on the law, and is utilized for the benefit of the people. The aim of this research is to determine and explain how the quality of tax services, taxpayer knowledge, and tax sanctions affect individual taxpayer compliance in the Bandung Bojonagara Pratama Tax Service Office. The research method used in this study is quantitative, with a descriptive and verification approach, and the sample was purposefully selected. This study collected primary data from the Bandung Bojonagara Pratama Tax Service Office, literature studies, and questionnaires. The population of this study was 293,817, with a sample size of 100 individual taxpayers. The study found that the quality of tax services and taxpayer knowledge have a significant impact on taxpayer compliance in paying individual taxes. However, tax penalties have little influence on taxpayer compliance in paying individual taxes.
The Effect of Total Asset Turn Over, Current Ratio and Sales Growth on Return on Asset with Firm Size as a Moderating Variable (In Property and Real Estate Sub-Sector Companies Listed on the Indonesia Stock Exchange 2015-2022) Nandia Putri, Chika; Kusumawardani, Astrin
Journal of Accounting and Finance Management Vol. 5 No. 2 (2024): Journal of Accounting and Finance Management (May - June 2024)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v5i2.494

Abstract

The purpose of this study is to reveal how Total Asset Turnover, Current Ratio, and sales growth affect Return on Asset in property and real estate companies on the Indonesia Stock Exchange, by drawing attention to how Firm Size can moderate each effect. The study was carried out using quantitative approaches along with tools for verification and description analysis. The study employed secondary data gathered from the 2015–2022 annual financial statements of companies in the property and real estate subsector from the Indonesia Stock Exchange and the Company's official websites. Sampling was carried out using purposive random sampling technique, so that from the total population of 79 companies, but there were only 10 companies that were considered eligible for the sample. This study ensures that Total Asset Turn Over, Current Ratio, and Sales Growth have a significant effect on Return On Asset of property and real estate companies on the IDX 2015-2022, with a coefficient of determination of 50.7%. When moderated by Firm Size, the effect increases to 94.8%, emphasizing the importance of these factors and the significant role of Firm Size in increasing profitability
The Influence of Perceptions of MSME Entrepreneurs, Accounting Understanding and Socialization of SAK EMKM on the Application of SAK EMKM Hidayat, Taufik; Sjarif, Devyanthi; Kusumawardani, Astrin; Pratama, Muhamad Rizki
Dinasti International Journal of Economics, Finance & Accounting Vol. 4 No. 6 (2024): Dinasti International Journal of Economics, Finance & Accounting (January-Febru
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v4i6.2276

Abstract

This research combines various previous research instruments with the aim of obtaining the best results in knowing the extent of the influence of the perceptions of MSME entrepreneurs, accounting understanding and socialization of sak emkm on the application of sak emkm in the bojongsoang area In this research, quantitative techniques with descriptive and verification approaches are used to investigate the relationship between three independent variables and one dependent variable. The data for the study were separated into two categories: primary data from respondent questionnaires and secondary data from books, papers, and other relevant literature. Slovin's formula is used in determining the minimum sample size of a limited population, as well as avoiding sampling errors that may occur. In this instance, the sample was chosen using a purposive sampling strategy in conjunction with a non-probability sampling technique. 141 MSME entrepreneurs in Bojongloa Kidul sub-district were selected from a total population of 1,641 MSME entrepreneurs utilizing a purposive sampling strategy and non-probability sampling method. These entrepreneurs have met the criteria of implementing SAK EMKM which is considered to represent the entire population The results show that the way MSME entrepreneurs perceive SAK EMKM, their accounting knowledge, and their familiarity with SAK EMKM through socialization greatly affect their ability to implement it well. Therefore, efforts to improve the application of SAK EMKM should concentrate on improving MSME entrepreneurs' understanding and awareness of the accounting principles and specific requirements of SAK EMKM
Pengaruh Efikasi Diri Keuangan, Literasi Keuangan, Uang Saku Dan Pendidikan Keuangan Keluarga Terhadap Perilaku Pengelolaan Keuangan Fauziah, Risa; Kusumawardani, Astrin
Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (Jebma) Vol. 4 No. 2 (2024): Artikel Periode Juli 2024
Publisher : Yayasan Cita Cendikiawan Al Kharizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/jebma.v4i2.4080

Abstract

Penelitian ini dilatarbelakangi oleh rendahnya literasi keuangan di kalangan mahasiswa yang dapat mempengaruhi perilaku pengelolaan keuangan mereka. Metode yang digunakan adalah penelitian kuantitatif dengan pendekatan deskriptif dan verifikatif, dengan melibatkan 85 responden mahasiswa Universitas Indonesia di Kota Bandung. Data dikumpulkan melalui kuesioner online dan dianalisis menggunakan regresi linier berganda. Hasil penelitian menunjukkan bahwa hanya pendidikan keuangan keluarga yang memiliki pengaruh signifikan terhadap perilaku pengelolaan keuangan mahasiswa, sedangkan efikasi diri keuangan, literasi keuangan, dan uang saku tidak menunjukkan pengaruh yang signifikan. Kesimpulannya, pendidikan keuangan dari keluarga merupakan faktor penting dalam membentuk perilaku pengelolaan keuangan yang baik pada mahasiswa.
Pengaruh Struktur Aset, DAR dan CR terhadap Harga Saham Azahra, Nabilah; Kusumawardani, Astrin
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 4 No. 4 (2026): November - January
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v4i4.5354

Abstract

Komoditas batu bara berperanan penting dalam mendorong pertumbuhan ekonomi domestik sumber daya batu bara sebesar 97 miliar ton dengan penerimaan negara non pajak didominasi oleh batu bara. Namun beberapa tahun terakhir industri batu bara menghadapi berbagai tekanan pasar ekspor utama Tiongkok dan India yang beralih ke batu bara dengan nilai kalori yang tinggi (HVC). Selain itu, perdagangan global diperburuk oleh kebijakan tarif AS sehingga membebani pertumbuhan ekonomi serta melemahkan permintaan komoditas energi. Hal tersebut berdampak pada harga komoditas batu bara diikuti penurunan permintaan global yang berdampak pada produk domestik bruto (PDB). Kebijakan tersebut mendorong investor untuk lebih bersikap konservatif terhadap prospek jangka pendek karena memperlambat perdagangan dan volatilitas yang tinggi. Selain pengaruh eksternal perusahaan, pengaruh internal pun dapat mempengaruhi penurunan pada harga saham dengan analisis kinerja keuangan melalui rasio keuangan yang menjadi acuan investor dalam menanamkan saham. Studi ini ditujukan untuk menganalisis pengaruh Struktur Aset, DAR dan CR terhadap Harga Saham pada perusahaan subsektor batu bara yang terdaftar di Bursa Efek Indonesia menggunakan metode kuantitatif dengan pendekatan metode deskriptif dan verifikatif serta regresi linear berganda dengan hasil uji t menyatakan DAR tidak memengaruhi harga saham sedangkan Struktur Aset dan CR memengaruhi harga saham. Hasil uji f menyatakan Struktur Aset, DAR dan CR memengaruhi bersamaan terhadap harga saham.
Pengaruh Current Ratio, Return On Asset, dan Debt To Equity Ratio Terhadap Harga Saham Oktaviani, Windi Winarni; Kusumawardani, Astrin
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 4 No. 4 (2026): November - January
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v4i4.5370

Abstract

Sektor transportasi memainkan peran strategis dalam mendukung kelancaran fungsi perekonomian nasional, baik dalam hal mobilitas masyarakat. Namun, pergerakan harga saham di sektor ini tidak selalu secara langsung mencerminkan kinerja keuangan perusahaan. Oleh karena itu, penelitian ini bertujuan untuk menganalisis pengaruh Current ratio (CR), Return on assets (ROA), dan Debt to equity ratio (DER) terhadap harga saham perusahaan transportasi dan logistik yang tercatat di Bursa Efek Indonesia (BEI) selama periode 2017–2024. Penelitian ini menggunakan pendekatan kuantitatif dengan desain penelitian deskriptif dan verifikatif. Teknik pengambilan sampel yang digunakan adalah purposive sampling, sehingga dari 12 perusahaan yang terdaftar di sektor ini, 6 perusahaan memenuhi kriteria penelitian dengan total pengamatan 48 selama delapan tahun.. Data penelitian dianalisis menggunakan metode regresi linier berganda yang didukung oleh analisis korelasi, uji t untuk menguji pengaruh parsial, uji F untuk menguji pengaruh simultan, serta koefisien determinasi. Hasil penelitian menunjukkan bahwa secara parsial, Current ratio memiliki pengaruh positif dan signifikan terhadap harga saham, yang menunjukkan bahwa tingkat likuiditas yang baik dapat meningkatkan kepercayaan investor. Return on assets juga memiliki pengaruh positif dan signifikan, menunjukkan bahwa kemampuan perusahaan untuk menghasilkan profit berperan dalam meningkatkan nilai saham. Sebaliknya, Debt to equity ratio memiliki pengaruh negatif dan signifikan terhadap harga saham, mencerminkan bahwa tingkat utang yang tinggi dibandingkan modal dapat mengurangi minat investor. Secara simultan, CR, ROA, dan DER memiliki pengaruh signifikan terhadap harga saham dengan nilai koefisien determinasi sebesar 54,7%. Sementara itu, 45,3% variasi harga saham dipengaruhi oleh faktor lain di luar variabel penelitian.
Pengaruh Debt to Equity Ratio, Return On Equity dan Total Asset Turnover Terhadap Price to Book Value (Pada Perusahaan Properti dan Real Estate Yang Terdaftar di Bursa Efek Indonesia Tahun 2019 – 2024) Rohiman, Rohiman; Kusumawardani, Astrin; Herlina, Listri
IKRAITH-EKONOMIKA Vol. 8 No. 3 (2025): IKRAITH-EKONOMIKA Vol 8 No 3 November 2025
Publisher : Universitas Persada Indonesia YAI

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to examine the effect of Debt to Equity Ratio (DER), Return on Equity (ROE), and Total Asset Turnover (TATO) on Price to Book Value (PBV) in property and real estate companies listed on the Indonesia Stock Exchange from 2019 to 2024. This research was conducted due to economic uncertainty and market fluctuations that affect the value of the property and real estate sector. The method used is multiple linear regression analysis. Secondary data was obtained from audited annual financial reports, and the analysis was conducted using SPSS version 26. The results show that DER and ROE have a positive and significant effect on PBV, while TATO is not significant. Therefore, property and real estate companies are advised to increase DER and ROE as strategic financial objectives to enhance company value and attract investor interest in a competitive capital market.
Pengaruh Pengendalian Internal, Pemahaman Akuntansi Dan Sistem Informasi Akuntansi Terhadap Kualitas Laporan Keuangan UMKM di Kota Bandung Shalehah, Anbar; Kusumawardani, Astrin
IKRAITH-EKONOMIKA Vol. 9 No. 1 (2026): IKRAITH-EKONOMIKA Vol 9 No 1 Maret 2026
Publisher : Universitas Persada Indonesia YAI

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

MSMEs are one of the sectors that contribute to the national economy, but they still face various problems, one of which is related to the quality of financial reports. Quality financial reports are essential as a basis for decision-making and fulfilling obligations to external parties. This study aims to examine the influence of internal control, accounting understanding, and accounting information systems on the quality of MSME financial reports in Bandung City. The research approach used is quantitative with descriptive and verification methods. Data sourced from primary data collected through questionnaires distributed to 96 MSMEs in Bandung City who already have financial reports, with a sampling technique using purposive sampling. Data processing and analysis were carried out using multiple linear regression with the help of SPSS version 26. The results of the study indicate that, partially, internal control does not significantly affect the quality of MSME financial reports. Meanwhile, accounting understanding and accounting information systems have a positive and significant effect on the quality of MSME financial reports. Simultaneously, internal control, accounting understanding, and accounting information systems have a significant effect on the quality of MSME financial reports in Bandung City. The results of this study are expected to be a consideration for MSME actors and related parties in improving the quality of financial reports by increasing accounting understanding and utilizing accounting information systems that are appropriate to the characteristics of MSMEs.
The Influence of Bank Interest Rates on Home Sales Before and After The Covid-19 In Indonesia Salim, Hockey; Alfarisi, Ade Salman; Sumawidjaya, Riyandi Nur; Sajekti, Tjipto; Luntungan, Irving Ignatius Paul; Merliana, Vina; Setiyani, Aris; Kusumawardani, Astrin
Dinasti International Journal of Education Management and Social Science Vol. 7 No. 1 (2025): Dinasti International Journal of Education Management and Social Science (Octob
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijemss.v7i1.5172

Abstract

This research explores how changes in bank interest rates affected home sales in Indonesia, both before and after the Covid-19 pandemic, placing importance on the connection between interest rate changes and the real estate market's behavior. A quantitative analysis of data regarding interest rates, volumes of home sales, and relevant economic indicators shows that notable interest rate decreases before the pandemic generally aligned with an increase in home sales, which reflects the usual housing market reaction to more accessible financing. Post-pandemic, the analysis indicates a more complex interaction. Even with sustained low-interest rates, home sales saw a substantial decrease, likely due to increased economic uncertainty and shifting consumer preferences, in most cases influenced by the pandemic. These observations emphasize the importance of grasping market sentiment and purchasing behaviors, suggesting that healthcare crises can significantly alter economic activities, like real estate. Furthermore, the implications extend beyond real estate, advising policymakers and financial institutions to develop interest rate strategies that consider the changing landscape of consumer behavior in health-related crises. The study ultimately provides important insights into the housing market's resilience during external shocks and the role of financial policies in supporting economic stability amidst public health emergencies, therefore guiding effective economic recovery efforts.
Co-Authors Alfarisi, Ade Salman Ana Hadiana Ana Hadiana, Ana Anggono Raras Tirto Sakti Aris Setiyani, Aris Awaluddin Nurramdhani Azahra, Nabilah Caserio Daur, Fransisko Dedi Gumilar Delianti, Mirna Dyah Purnamasari Effendi, Yusup Egy Pratama, Egy Fauziah, Risa Febriani, Salsabila Firdaus, Muhammad Fajar Ihsan Muchtar, Muhammad Ita Kumaratih Kumaratih, Ita Listri Herlina Luntungan, Irving Ignatius Paul Mohamad Arfiman yosep Muhammad Ihsan Muchta Muhammad Iqbal Alamsyah Nababan, Pangihutan Saroha Nandan Limakrisna Nandia Putri, Chika Nugroho, Ilham Winar Nunung Ayu Sofiati (Efi) Oktaviani, Windi Winarni Pasa’pangan, Vebi Susanti Pratama, Muhamad Rizki Putri, Ariel Anggistia Risa Fauziah Rohiman, Rohiman Salim, Hockey Saputra, M. Tegar Shalehah, Anbar Silpiani, Sinta Sjarif, Devyanthi Sumawidjaya, Riyandi Nur Taufik Hidayat Tjipto Sajekti Vina Merliana Wahyuni, Senni Sri Wiara Sanchia Grafita Ryana Devi Yoyo Sudaryo