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All Journal 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 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.
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.
Co-Authors Alfarisi, Ade Salman Ana Hadiana Ana Hadiana, Ana Anggono Raras Tirto Sakti Aris Setiyani, Aris Awaluddin Nurramdhani Ayu Sofiat, Nunung Caserio Daur, Fransisko Dedi Gumilar Delianti, Mirna Dyah Purnamasari Effendi, Yusup Egy Pratama, Egy Fauziah, Risa 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) Pasa’pangan, Vebi Susanti Pratama, Muhamad Rizki Putri, Ariel Anggistia Risa Fauziah Salim, Hockey Saputra, M. Tegar Silpiani, Sinta Sjarif, Devyanthi Sumawidjaya, Riyandi Nur Taufik Hidayat Tjipto Sajekti Vina Merliana Wahyuni, Senni Sri Wiara Sanchia Grafita Ryana Devi Yoyo Sudaryo