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All Journal JURNAL EKONOMI SAKTI (JES) Dinasti International Journal of Digital Business Management Jurnal Bina Bangsa Ekonomika Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside TOFEDU: The Future of Education Journal
Tiara Lilis Surya
Sekolah Tinggi Ilmu Ekonomi Sakti Alam Kerinci
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Mathematics Other

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PENGARUH PERSEPSI PEMILIK DAN PENGETAHUAN AKUNTANSI PELAKU USAHA MIKRO KECIL DAN MENENGAH TERHADAP PENGGUNAAN INFORMASI AKUNTANSI (Studi Kasus Pada UMKM Jagung Goreng Air Panas Semurup) Tiara Lilis Surya
Jurnal Ekonomi Sakti Vol 11 No 1 (2022)
Publisher : LPPM - STIE SAKTI ALAM KERINCI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36272/jes.v11i1.233

Abstract

This study aims to provide empirical evidence regarding the perception and accounting knowledge of business owners in the use of accounting information by testing each variable. Through this research, it can be seen how the perception and accounting knowledge of MSME owners are. The object of research is the Fried Corn UMKM in Semurup Hot Water Village, this UMKM was chosen because this fried corn business is a home business which is a business that is characteristic of the Semurup Hot Air Village community. The analytical model used in this study is a multiple linear regression analysis model which was carried out with the help of the SPSS version 20 computer program for windows. The independent variable in this study is the use of accounting information, while the dependent variable is the perception and knowledge of accounting. The type of data used is primary data. The results of this study prove that there is no effect of perception on the use of accounting information, and there is an effect of accounting knowledge on the use of accounting information.
THE INFLUENCE OF ASSET STRUCTURE, PROFITABILITY, AND COMPANY SIZE ON CAPITAL STRUCTURE IN. BANK NEGARA INDONESIA TBK Tiara Lilis Surya
Jurnal Bina Bangsa Ekonomika Vol. 17 No. 2 (2024): Jurnal Bina Bangsa Ekonomika (JBBE)
Publisher : LP2M Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/jbbe.v17i2.633

Abstract

This study aims to determine: 1. Effect of asset structure (FAR) on capital structure. 2.Effect of profitability (ROA) on capital structure. 3. Effect of company size (Ln Total Assets) on capital structure. 4. The influence of asset structure, profitability, and company size on capital structure. 5. Big surprise effect of activation structure, profitability, and firm size on capital structure. Based on the research results show that: 1) there is a significant influence between the activation structure on the capital structure at PT. Bank Negara Indonesia Tbk Period 2012-2021. 2) there is no significant effect between profitability on capital structure at PT. Bank Negara Indonesia Tbk Period 2012-2021. 3) there is no significant effect between company size on the capital structure at PT. Bank Negara Indonesia Tbk Period 2012-2021. 4) there is a significant influence between the structure of assets, profitability, and company size on the capital structure at PT. Bank Negara Indonesia Tbk Period 2012-2021.5) The magnitude of the effect of Asset Structure, Profitability, and Company Size on Capital Structure is 70.8% while the remaining 29.2%.
PENGARUH PERSISTENSI LABA DAN GROWTH OPPORTUNITIES TERHADAP RELEVANSI NILAI LABA AKUNTANSI PADA PERUSAHAAN INDUSTRI FOOD AND BEVERAGE YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PADA TAHUN 2020-2025 Dori HP Putra; Iin Syofia Yandra; Tiara Lilis Surya
Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside Vol. 5 No. 3 (2025): Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside
Publisher : Gapenas Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53363/yud.v5i3.175

Abstract

This study aims to find out: 1) Is there an effect of Profit Persistence and Growth Opportunities on the Relevance of Accounting Profit Value in Food and Beverage Industry Companies listed on the Indonesia Stock Exchange (IDX) in 2020-2025 partially or simultaneously?, 2) How much influence does Profit Persistence and Growth Opportunities have on the Relevance of Accounting Profit Value in Food and Beverage Industry Companies listed on the Indonesia Stock Exchange (IDX) Year 2020-2025. The analysis tool used in this study is multiple linear regression analysis with the help of SPSS version 26. The data source is sourced from the annual financial statements. The data collection technique is carried out with literature research techniques. The methods used are quantitative and qualitative methods, both methods are used as observations involving numbers in the form of calculations and to analyze financial data in the company by using theories or concepts as references.
Business Risk, Financial Distress, and Investment Policy on Firm Value: A Case Study of PT Astra International Tbk Dona Elvia Desi; Iin Sofya Randra; Tiara Lilis Surya; Faleria Putri Afrila
Dinasti International Journal of Digital Business Management Vol. 7 No. 4 (2026): Dinasti International Journal of Digital Business Management (June-July 2026)
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijdbm.v7i4.6878

Abstract

This study aims to examine the effect of business risk, financial distress, and investment policy on firm value at PT Astra International Tbk during the period 2015-2024. Firm value in this study is measured using Price to Book Value (PBV), while business risk is measured by the Degree of Operating Leverage (DOL), financial distress by the Altman Z-Score,and investment policy by total asset growth (Asset Growth). The research employs an explanatory research design with a quantitative approach. Data analysis is conducted using descriptive statistics, classical assumption tests, and multiple regression analysis with the assistance of SPSS software. The results indicate that partially,only financial distress has a significant effect on firm value, whereas business risk and investment policy do not have a significant effect on firm value. However,simultaneously,business risk, financial distress, and investment policy have a significant effect on firm value. The coefficient of determination (adjusted R2) is 69.8%, indicating that these variables are able to explain 69.8% of the variation in firm value, while the remaining 30.2% is influenced by other factors outside the research model
The Effect of Return on Assets (ROA), Current Ratio (CR), and Debt to Equity Ratio (DER) on Dividend Payout Ratio (DPR) at PT Akasha Wira Internasional Tbk. for the Years 2011-2020 Poni Yanita; Tiara Lilis surya
The Future of Education Journal Vol 3 No 4 (2024)
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah Yayasan Pendidikan Tumpuan Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61445/tofedu.v3i4.171

Abstract

This study aims to determine: 1.) Effect of Return On Assets (ROA) Current Ratio (CR) and Debt To Equity Ratio (DER) on Dividend Payout Ratio (DPR) at PT Akasha Wira Internasional Tbk. 2011-2020 Partially or Simultaneously, 2.) What is the Effect of Return On Assets (ROA) Current Ratio (CR) and Debt To Equity Ratio (DER) at PT Akasha Wira Internasional 2011-2020. In this study, researchers used quantitative research methods.The type of data used is secondary data. Data collection techniques thatused in this study using library research. With data analysis technique that uses multiple linear regression analysis and testhypothesis by using SPSS Version 26 . Based on the results of the study, it shows that: ROA has a significant effect on the Dividend Payout Ratio (DPR) at PT Akasha Wira Internasional Tbk in 2011-2020, CR has an effect on the Dividend Payout Ratio (DPR) in PT Akasha Wira Internasional Tbk in 2011- 2020. However, DER Does not affect the Dividend Payout Ratio (DPR) at the company PT Akasha Wira Internasional Tbk. Simultaneously there is a significant effect on ROA, CR, and DER at the DPR PT Akasha Wira Internasional Tbk 2011-2020. The regression equation obtained is: Y=-0,328+0.868X1+0.321X2-1,056X3. The effect of ROA, CR and DER on DPR at PT Akasha Wira Internasional Tbk 2011-2020 is only 21% while the remaining 79% is influenced by other factors not examined in this study.
Co-Authors Dona Elvia Desi Dori HP Putra Faleria Putri Afrila Iin Sofya Randra Iin Syofia Yandra Poni Yanita