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All Journal The Indonesian Accounting Review Cakrawala Repositori Imwi Jurnal Ilmu Manajemen Retail Universitas Muhammadiyah Sukabumi (JIMAT UMMI) International Journal of Economy, Education and Entrepreneurship (IJE3) Jurnal Abdimas Bina Bangsa International Journal of Multidisciplinary Research and Literature (IJOMRAL) Jurnal Ilmiah Manajemen, Bisnis dan Kewirausahaan Jurnal Adijaya Multidisiplin Priviet Social Sciences Journal Jurnal Riset Rumpun Ilmu Ekonomi (JURRIE) Baashima: Jurnal Bisnis Digital, Akuntansi, Kewirausahaan, dan Manajemen
Novitasari, Yuli
Institut Manajemen Wiyata Indonesia
Religion Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT 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 Mathematics Physics Social Sciences Other

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Leverage, Profitabilitas, Ukuran Perusahaan dan Intellectual Capital Terhadap Nilai Perusahaan F&B di BEI (2020-2024) Fitriani, Suci; Sandi Yuda, Mulfi; Hardianto, Ade Manggala; Novitasari, Yuli
Jurnal Ilmu Manajemen Retail Universitas Muhammadiyah Sukabumi Vol. 6 No. 3 (2025): Jurnal Ilmu Manajemen Retail (JIMAT) Universitas Muhammadiyah Sukabumi
Publisher : Fakultas Ekonomi Universitas Muhammadiyah Sukabumi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37150/jimat.v6i3.3970

Abstract

This study aims to examine the effect of Leverage, Profitability, Firm Size, and Intellectual Capital on Firm Value in manufacturing companies within the Food and Beverage subsector listed on the Indonesia Stock Exchange during 2020–2024. A quantitative method was employed using secondary data obtained from annual financial reports. Multiple linear regression analysis was performed, including classical assumption tests, F-test, t-test, and coefficient of determination (R²). The results show that simultaneously the four independent variables significantly influence firm value. Partially, Firm Size has a negative and significant effect, while Leverage, Profitability, and Intellectual Capital have no significant effect. The coefficient of determination (R²) of 0.095 indicates that the model explains only 9.5% of the variation in firm value, with the remaining 90.5% influenced by other factors. These findings highlight the importance of managing firm size and strategically utilizing intellectual capital to enhance firm value.
Penilaian Rasio Keuangan, Pertumbuhan Penjualan Dan Tren Dalam Mengukur Kinerja Keuangan Pt. Cisarua Mountain Dairy Tbk Periode 2021–2024 Ayu, Heliana widya; Mulfi Sandi Yuda; Hardianto, Ade Manggala; Novitasari, Yuli
Jurnal Ilmu Manajemen Retail Universitas Muhammadiyah Sukabumi Vol. 6 No. 3 (2025): Jurnal Ilmu Manajemen Retail (JIMAT) Universitas Muhammadiyah Sukabumi
Publisher : Fakultas Ekonomi Universitas Muhammadiyah Sukabumi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37150/jimat.v6i3.3989

Abstract

Financial statements are essential nstruments for assessing a company’s condition and performance. This study aims to analyze the financial performance of PT Cisarua Mountain Dairy Tbk (Cimory) for the period 2021–2024 using a descriptive quantitative method through financial ratio and trend analysis. The results show a very high level of liquidity, with an average current ratio of 438.74% and quick ratio of 505.60%, although the cash ratio declined sharply from 433.41% (2021) to 92.09% (2024). Solvency ratios ndicate a healthy condition, with an average Debt to Assets Ratio of 16.47% and Debt to Equity Ratio of 19.40%, reflecting the dominance of equity n the capital structure. Profitability s also strong, with a Net Profit Margin of 17.18%, Return on nvestment of 16.33%, and Return on Equity of 20.10%, providing positive signals for nvestors. Sales growth slowed significantly from 119.97% (2021) to 16.12% (2024), while trend analysis shows ncreases n assets, sales, and net ncome, though accompanied by rising costs that suppressed margins. Overall, Cimory demonstrates solid financial performance, but needs to anticipate declining liquidity and slowing growth through efficiency and nnovation strategies.
The Effect of Life Cycle Assessment on Performance Sustainability: The Moderating Roles of Bioaccounting and Smart Environmental Hardianto, Ade Manggala; Novitasari, Yuli; Widyaningsih, Widianingsih; Amanah, Mutiara Sherly
The Indonesian Accounting Review Vol. 15 No. 2 (2025): July - December 2025
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v15i2.5485

Abstract

The growing urgency to achieve long-term performance sustainability amidst dynamic environmental challenges presents a significant problem for modern organizations, particularly when life cycle management and ecological accountability are not optimally integrated. This study aims to analyze the effect of life cycle factors on performance sustainability while evaluating the dual moderating roles of bioaccounting and smart environmental  in strengthening strategic responses to environmental and operational pressures. A quantitative approach was employed using survey data from corporate respondents, and the analysis was conducted using the Partial Least Squares–Structural Equation Modeling (PLS-SEM) technique to test indicator validity and structural relationships across variables. The findings indicate that life cycle significantly influences performance sustainability, and both bioaccounting and smart environmental  function as effective moderators that enhance the alignment between corporate strategies and ecological responsibility.  The implications of this research emphasize the importance of sustainability-oriented accounting innovation and environmentally intelligent decision-making as foundations for competitive advantage, regulatory compliance, and long-term value creation.
Evaluasi Stabilitas Keuangan dan Pengelolaan Risiko Pada Perusahaan Asuransi Terdaftar di Bursa Efek Indonesia Tahun 2020-2024 Yudha, Awaludin; Sandi Yuda, Mulfi; Hardianto, Ade Manggala; Novitasari, Yuli
Baashima : Jurnal Bisnis Digital, Akuntansi, Kewirausahaan, dan Manajemen Vol. 3 No. 2 (2025): (Oktober)
Publisher : PT. Alahyan Publisher Sukabumi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61492/baashima.v3i2.401

Abstract

The research method used was descriptive quantitative, with secondary data obtained from insurance companies' financial reports published on the Indonesia Stock Exchange (IDX). The results indicate that the sampled insurance companies generally have a healthy and stable financial condition. Liquidity and solvency ratios are within safe limits, while profitability and underwriting tend to be positive. These findings demonstrate that insurance companies are able to adapt to market dynamics and the risks they face, and emphasize the importance of effective risk and fund management for the sustainability and growth of insurance companies in Indonesia.
PERCEPTION OF STUDENTS OF THE FACULTY OF ECONOMICS AND BUSINESS ON THE IMPACT OF THE APPLICATION OF BLOCKCHAIN TECHNOLOGY ON THE ACCOUNTING PROFESSION Diwanni, Feby; Novitasari, Yuli; Ali Muhammad
International Journal of Economy, Education and Entrepreneurship (IJE3) Vol. 5 No. 3 (2025): International Journal of Economy, Education and Entrepreneurship
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/ije3.v5i3.440

Abstract

The development of digital technology, especially blockchain technology, has brought significant changes to the practice and role of the accounting profession, thus demanding adequate human resource readiness. This study aims to analyze the perception of students of the Faculty of Economics and Business, majoring in accounting and management on the impact of the application of blockchain technology on the accounting profession by reviewing the influence of knowledge and skills on student awareness. This study uses a quantitative approach with a survey method through the distribution of questionnaires to 205 students of the Faculty of Economics and Business, majoring in accounting and management at the University of Science Indonesia who were selected using purposive sampling techniques. The data were analyzed using multiple linear regression with the help of SPSS software, accompanied by validity, reliability, and classical assumption tests. The results of the study show that students' knowledge and skills have a positive and significant effect on awareness about the application of blockchain technology in the accounting profession, both partially and simultaneously. These findings indicate that improving students' understanding and technical skills plays an important role in shaping readiness and awareness to face digital transformation in the field of accounting. This research provides theoretical contributions in the development of digital accounting studies as well as practical implications for educational institutions in designing curricula and learning that are relevant to the needs of the accounting profession in the technological era
The effect of the 4Ps marketing mix and e-WOM on Gen Z consumers' purchasing decisions: A case study at Chalissa Studio in Cianjur Ramadani, Dhita Widya; Novitasari, Yuli; Winarni, Riani
Priviet Social Sciences Journal Vol. 6 No. 2 (2026): February 2026
Publisher : Privietlab

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55942/pssj.v6i2.1517

Abstract

This study aimed to evaluate how the 4Ps of the Marketing Mix and E-WOM influence Gen Z customers' purchasing behavior at Chalissa Studio. Using purposeful sampling, the quantitative method employed in this study involved administering a closed questionnaire to 100 participants. Instrument testing, classical assumption testing, multiple linear regression testing, hypothesis testing, and coefficient of determination testing (R2) were used to analyze the gathered data to ascertain the simultaneous and partial effects among variables. This research indicates that: (1) The product has a regression coefficient of 0.317 and a t-value of 12.672, both of which are positive and statistically significant; (2) Price has a substantial but unfavorable effect, as shown by the t-value of -13.079 and the regression coefficient of -0.810. (3) The location has a statistically significant and positive t-value of 2.080 and a regression coefficient of 0.044; (4) The regression coefficient for promotion is 0.272, and the t-value is 2.938, both of which are positive and statistically significant; (5) With a regression coefficient of 0.898 and a t-value of 16.974, which are both statistically significant and positive, E-WOM is said to be positive; (6) The 4P Marketing Mix and E-WOM with an F-value of 855.291; (7) The impact of the 4P Marketing Mix and E-WOM on purchase decisions is shown by the R Square value of 0.978, or 97.8%, with the other 2.2% being attributable to other factors not addressed in this research
THE EFFECT OF PERCEPTIONS OF EASE, USEFULNESS, AND TRUST ON THE INTEREST IN USING ACCOUNTING INFORMATION SYSTEMS AMONG TIKTOK SHOP BUSINESS OPERATORS IN THE CITY OF SUKABUMI Azzahra, Ghefira Nuramalia; Hardianto, Ade Manggala; Firizkiansah, Angge; Muchsam, Yoki; Novitasari, Yuli
International Journal of Multidisciplinary Research and Literature Vol. 5 No. 2 (2026): INTERNATIONAL JOURNAL OF MULTIDISCIPLINARY RESEARCH AND LITERATURE
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/ijomral.v5i2.429

Abstract

This study aims to analyze the effect of perceived ease of use, perceived usefulness, and trust on interest in using AIS and to answer how these three factors influence business actors' decisions to adopt the system. The study uses a quantitative approach with a survey design involving 140 respondents selected through purposive sampling, a 1-5 Likert-scale questionnaire, and multiple linear regression analysis. The results show that perceived ease of use and perceived usefulness have positive, significant effects on interest in using the system, with p-values of 0.000 and 0.002, respectively. Meanwhile, trust had no effect, with a significance value of 0.591. However, the three variables also had a significant impact on interest in using the accounting information system, as indicated by the F test (p = 0.000). These findings contribute to a stronger understanding of technology acceptance factors and provide a practical basis for business practitioners and system developers to improve the system's ease of use and benefits, thereby increasing user interest.
ANALYSIS OF FACTORS INFLUENCING ACCOUNTING STUDENTS’ INTEREST IN CHOOSING A CAREER AS AN AUDITOR AT UNIVERSITAS SAINS INDONESIA Sesilia, Lia; Hardianto, Ade Manggala; Maulana, M. Afrizal; Novitasari, Yuli
International Journal of Multidisciplinary Research and Literature Vol. 5 No. 2 (2026): INTERNATIONAL JOURNAL OF MULTIDISCIPLINARY RESEARCH AND LITERATURE
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/ijomral.v5i2.434

Abstract

This study aims to analyze the factors influencing accounting students' interest in pursuing a career as auditors at Universitas Sains Indonesia. A quantitative approach was applied using multiple linear regression analysis. The results indicate that Work Environment, Financial Rewards, and Professional Training each have no significant effect on students' career interest. In contrast, Job Market Considerations show a positive and significant effect, supported by a significance value of 0.010. Simultaneously, all independent variables significantly influence students' interest, as indicated by the F-test (p = 0.009). These findings highlight that job market prospects are the primary factor shaping students' decisions to select auditing as a career path.
The influence of human resource competence, accounting digitalization, and internal control on the quality of financial statements of MSMEs in Gunungpuyuh District, Sukabumi City Nayana, Septyas Fatihah Putri; Hardianto, Ade Manggala; Ardiansyah, Miri; Adhie, Leviandi; Novitasari, Yuli
Priviet Social Sciences Journal Vol. 6 No. 2 (2026): February 2026
Publisher : Privietlab

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55942/pssj.v6i2.1552

Abstract

This study aims to assess the impact of “Human Resource Competence, Accounting Digitalization, and Internal Control on the Quality of Financial Reports for micro, small, and medium enterprises (MSMEs) in the Gunungpuyuh District of Sukabumi City”. The quality of financial reports plays a crucial role for MSMEs, as it supports accurate decision-making, ensures business operational continuity, and facilitates access to external funding sources. This study employs a quantitative approach through survey methods and multiple linear regression analysis, which allows for the measurement of the intensity and significance of the relationships between the independent and dependent variables. Data were collected from 100 respondents who are MSME actors in the Gunungpuyuh District, representing various business sectors and scales, thus providing a comprehensive view of the local MSME landscape. The research findings indicate that “Human Resource Competence, Accounting Digitalization, and Internal Control each have a positive and significant partial effect on the Quality of Financial Reports, with significance values of 0.001, 0.004, and 0.001, respectively. Collectively, these three independent variables also significantly influence the Quality of Financial Reports, as evidenced by the F-test with a significance value of 0.000. The coefficient of determination indicates that 82.4% of the variation in the Quality of Financial Reports can be explained by this research model, while the remaining 17.6% is influenced by other factors not addressed in this study”. To improve financial management practices among MSMEs in this region, targeted interventions are needed in three areas: human resource competency, effective accounting digitization, and internal control. This will help enhance the quality of financial reports for MSMEs.
Co-Authors Ade Manggala Hardianto, Ade Manggala Adhie, Leviandi Albar, Fauzan Manafi Ali Muhammad Amanah, Mutiara Sherly Angge Firizkiansah Ardiansyah, Miri Ayu, Heliana widya Azzahra, Ghefira Nuramalia Bunadi, Ilik Ce Gunawan Cucu Hodijah Dila Hapitri Diwanni, Feby Dorce Doan Faujiah, Faujiah Hadianto, Ade Manggala Maulana, M. Afrizal Muchsam, Yoki Mulfi Sandi Yuda Mutiara, Talita Nayana, Septyas Fatihah Putri Priyana, Indarta Ramadani, Dhita Widya Regina Syahara Sesilia, Lia Suci Fitriani, Suci Suparna, Dade Umban Adi Jaya Widyaningsih, Widianingsih Winarni, Riani Yudha, Awaludin Zahra Malinda Putri Zulkarnain Zulkarnain