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The Effect of Debt to Equity Ratio (DER), Return on Asset (ROA), Liquidity, and Net Profit Margin (NPM) on Company Value Yudit Hosio, Meyske; Bhilawa, Loggar
Jurnal Indonesia Sosial Teknologi Vol. 5 No. 11 (2024): Jurnal Indonesia Sosial Teknologi
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jist.v5i11.4042

Abstract

The purpose of this study was to determine the effect of Debt to Equity Ratio (DER), Return On Asset (ROA), liquidity, and Net Profit Margin (NPM) on firm value in Real Estate and Property Companies listed on the Indonesia Stock Exchange in the period 2020-2022. The method used in this research is quantitative method. This study uses a sample research method totaling 34 companies selected using purposive sampling method with a total of 81 observation data free from outlier data. This study uses multiple linear regression analysis to test the effect of the independent variable on the dependent variable. The results of this study indicate that Debt to Equity Ratio (DER) has a significant positive effect on firm value, Return On Asset (ROA) has no effect on firm value, liquidity has no effect on firm value, and Net Profit Margin (NPM) has no effect on firm value.
PERANCANGAN SISTEM INFORMASI AKUNTANSI PERSEDIAAN BARANG DAGANG BAGI USAHA MIKRO KECIL MENENGAH (UMKM) PADA TOKO KOSMETIK MF SHOPPU (1) 'Atikah, Azian Nikhlatul; Bhilawa, Loggar; Aji, Susilo
JURASIMA Vol. 2 No. 3 (2024): JURASIMA: Journal of Entrepreneurship, Accountancy, Economy and Management (Des
Publisher : Universitas Teknologi Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33478/jurasima.v2i3.13

Abstract

This research aims to design a web-based inventory accounting information system at MF Shoppu cosmetic store which has been recording inventory manually. This manual recording makes it difficult for shop owners to monitor stock items in real-time, causing delays in order fulfillment and potential losses due to retail purchases. The research method used is the Waterfall approach, which includes the stages of requirements analysis, system design, implementation, testing, and maintenance. The results of this study indicate that the inventory accounting information system developed can assist store owners in managing inventory data automatically and in real-time. Thus, this system is able to improve the efficiency of inventory management and help store owners in making faster and more accurate decisions.
Pengaruh CSR Terhadap Ketahanan Finansial Dan Perfoma Klub Sepak Bola Malikul Khalis Barajad; Loggar Bhilawa
Jurnal Riset Akuntansi Volume 5, No. 2, Desember 2025, Jurnal Riset Akuntansi (JRA)
Publisher : UPT Publikasi Ilmiah Unisba

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/jra.v5i2.8472

Abstract

Abstract. In the Premier League competition, a club's financial resilience and performance greatly determine its ability to stay in the league. Clubs with strong finances are more capable of building a competitive team, and vice versa, which can ultimately lead to the threat of relegation. In addition, CSR can also be used to help strengthen financial stability through improved image, fan loyalty, and sponsor appeal. This study examines the effect of Corporate Social Responsibility (CSR) disclosure index on the financial resilience and performance of Premier League football clubs in facing league relegation. This study uses a quantitative approach with panel data regression analysis. The method used in sampling in this study is purposive sampling so as to obtain samples that meet the specified criteria. The sample includes 20 Premier League clubs over six seasons (2018/2019–2023/2024), resulting in a total of 120 observations. Hypothesis testing in this study used panel data regression analysis using the Eviews 12 testing tool. This research found that CSR has significant impact towards financial resilience with negative relationship, which indicates that CSR lower the financial resilience of football club. CSR did not have a significant influence towards club performance incfacingclasement degradation, which indicates that CSR did not contribute to improve club achievement in facing degradation. Abstrak. Dalam kompetisi Premiere League, ketahanan finansial dan perfoma klub sangat menentukan kemampuan klub untuk bertahan di Liga. Klub dengan keuangan yang kuat lebih mampu membangun tim yang kompetitif, begitupun sebaliknya hingga akhrinya terancam degradasi. Penelitian ini menguji pengaruh indeks pengungkapan tanggung jawab sosial perusahaan (Corporate Social Responsibility/CSR) terhadap ketahanan finansial dan performa klub sepak bola Premier League dalam menghadapi degradasi klasemen. Penelitian ini menggunakan pendekatan kuantitatif dengan metode regresi panel data. Metode yang digunakan dalam pengambilan sampel pada penelitian ini adalah purposive sampling sehingga memperoleh sampel yang sesuai dengan kriteria yang telah ditentukan. Sampel penelitian mencakup 20 klub Premier League selama enam musim (2018/2019 hingga 2023/2024) dengan total 120 observasi. Pengujian hipotesis pada penelitian ini menggunakan metode analisis regresi data panel dengan menggunakan alat uji Eviews 12. Hasil Penelitian ini menemukan bahwa CSR berpengaruh terhadap ketahanan finansial dengan arah hubungan yang negatif, di mana CSR menyebabkan penurunan ketahanan finansial klub sepak bola. Sedangkan CSR tidak berpengaruh terhadap performa klub yang menandakan bahwa CSR tidak memberikan kontribusi dalam meningkatkan pencapaian klub dalam menghadapi degradasi.