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All Journal Profita : Komunikasi Ilmiah dan Perpajakan Journal of Innovative and Creativity
Rujito Rujito
Universitas Mercu Buana
Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

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ANALISIS INTERNAL CONTROL, KOMPETENSI SUMBER DAYA MANUSIA DAN PENERAPAN E-COMMERCE TERHADAP SISTEM INFORMASI AKUNTANSI PADA BANK SYARIAH YANG TERDAFTAR DI BANK INDONESIA Rujito Rujito; Anna Cholifah; Diah Iskandar
Profita : Komunikasi Ilmiah Akuntansi dan Perpajakan Vol 9, No 3 (2016)
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Mercu Buana, Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (339.229 KB) | DOI: 10.22441/journal profita.v9i3.2891

Abstract

This study aimed to test the internal controls, human resources competencies and application of e-commerce to the accounting information system. The object of this study is that Islamic banks registered in Bank Indonesia. Data of research was received by data collection techniques literature and field studies in the form of questionnaires. The sampling technique used purposive sampling. The population in this study are employees of Islamic banks listed on Bank Indonesia. The sample are Islamic banks have more than one branch and sub-branch offices in Jakarta. The results showed that the internal control variables, the competence of human resources and implementation of e-commerce affect the accounting information system.
Dampak Pertumbuhan Penjualan, Profitabilitas dan Leverage Terhadap Nilai Perusahaan Pertambangan di Indonesia Rujito Rujito; Giawan Nur Fitria
Journal of Innovative and Creativity Vol. 5 No. 2 (2025)
Publisher : Fakultas Ilmu Pendidikan Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joecy.v5i3.4444

Abstract

This research aims to analyze the influence of sales growth, profitability, and leverage on firm value in mining companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. This study is a quantitative research using an associative approach. The data utilized are secondary data obtained from the companies' annual financial statements. Sample selection was carried out using the purposive sampling method based on the criteria of mining companies that are consistently listed on the IDX and have complete financial statements throughout the observation period. Data analysis was performed using multiple linear regression with the aid of a statistical program. The results indicate that sales growth and profitability (ROA) have a positive influence on firm value, while leverage has a negative influence on firm value. Simultaneously, these three variables significantly influence firm value with a coefficient of determination of 35.4%. This suggests that an increase in sales growth and profitability can enhance firm value, while excessive use of debt may decrease it. These findings underscore the importance of balanced financial strategies in improving the performance and value of companies within the mining sector.
Co-Authors Anna Cholifah DIAH ISKANDAR Giawan Nur Fitria