Tiara Lilis Surya
Sekolah Tinggi Ilmu Ekonomi Sakti Alam Kerinci

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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%.