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Journal : JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI)

Bad Debts and Depreciation of Fixed Assets on Net Profit of PT. Indofood Sukses Makmur Tbk M. Rifani Adha; Rininda, Bella Puspita; Yuli Fitriyani; M. Riduan Abdillah; Mufrida Zein
Jurnal Penelitian Ekonomi Dan Akuntansi Vol 9 No 3 (2024): JURNAL PENELITIAN EKONOMI DAN AKUNTANSI
Publisher : Program Studi Akuntansi Universitas Islam Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30736/.v9i3.2338

Abstract

This research aims to determine the effect of bad debts and depreciation of fixed assets on net profit. This research uses quantitative research which uses 20 samples of PT's quarter 1, quarter 2, quarter 3 and quarter 3 PT. Indofood Sukses Makmur Tbk. The research results show that bad debts have no effect on net profit, while depreciation of fixed assets has a significant effect on net profit. If simultaneously, bad debts and depreciation of fixed assets have a positive and significant effect on net profit interest.
Entrepreneurial Knowledge, Social Media, and Innovation on the Success of MSMEs Alma Karennina; Rininda, Bella Puspita; Ines Saraswati Machfiroh; Radna Nurmalina; Mufrida Zein
Jurnal Penelitian Ekonomi Dan Akuntansi Vol 10 No 2 (2025): JURNAL PENELITIAN EKONOMI DAN AKUNTANSI
Publisher : Program Studi Akuntansi Universitas Islam Lamongan

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

Abstract

This research aims to evaluate the impact of entrepreneurial knowledge, social media usage, and innovation on the success rate of SMEs. The method applied in this research is a quantitative approach, with primary data collected through questionnaires. The research sample consists of 84 SMEs operating in the coffee shop sector in South Kalimantan, selected using random sampling techniques with the Slovin formula to ensure representativeness. The data obtained were analysed using multiple linear regression tests to identify the relationship between independent and dependent variables. The research findings indicate that entrepreneurial knowledge does not have a significant impact on the success of SMEs. At the same time, the use of social media and innovation has been proven to significantly influence the success of SMEs.