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All Journal Jurnal Neraca: Jurnal Pendidikan dan Ilmu Ekonomi Akuntansi Jurnal Ilmiah Ekonomi Global Masa Kini Jurnal Riset Akuntansi Tridinanti (Jurnal Ratri) International Journal of Business and Quality Research
Yancik Syafitri
Universitas Tridinanti Palembang
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

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PENGARUH STRUKTUR MODAL, PERTUMBUHAN PERUSAHAAN, UKURAN PERUSAHAAN DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN PROPERTI DAN REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA Rizkya Rizkya; Yancik Syafitri
Jurnal RATRI (Riset Akuntansi Tridinanti) Edisi Vol. 2, No. 2, Januari-Juni 2021
Publisher : Universitas Tridinanti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (171.538 KB) | DOI: 10.52333/ratri.v2i2.766

Abstract

This study aims to determine the effect of the independent variables, namely capital structure, firm growth, firm size and profitability on firm value as the dependent variable. The research population includes property and real estate sector companies listed on the Indonesia Stock Exchange for the period 2016 - 2019. The sampling technique used is purposive sampling. Testing this hypothesis using multiple regression analysis with a significant level of 5% (0.05). The results of this study indicate that profitability has an effect on firm value while the capital structure of firm growth and firm size has no effect on firm value. keywords : capital structure, company growth, company size profitability and company value.
PENGARUH HUTANG LANCAR DAN PERPUTARAN PIUTANG TERHADAP PROFITABILITAS PADA PERUSAHAAN SUB. SEKTOR FARMASI DI BURSA EFEK INDONESIA Yancik Syafitri; Firdaus Sianipar
Jurnal RATRI (Riset Akuntansi Tridinanti) Edisi Vol. 4, No. 1, Juli-Desember 2022
Publisher : Universitas Tridinanti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52333/ratri.v4i1.978

Abstract

This research basically examines the effect of current liabilities and accounts receivable turnover on the profitability of pharmaceutical sub-sector companies listed on the Indonesian stock exchange. The purpose of this study was to determine the effect of current liabilities and accounts receivable turnover both simultaneously and partially on profitability (Return On Assets) in Pharmaceutical Sub Sector Companies listed on the Indonesian stock exchange. The sample in this study is the financial report data of pharmaceutical sub-sector companies for 5 periods. This study uses multiple linear regression analysis. The results of data processing in obtaining the coefficient of determination (R square) R is 0.115, meaning that current liabilities and accounts receivable turnover contribute to influencing profit or profits of 11.5% while the remaining 88.5% is the influence of other variables that are not present in this study. Current liabilities and accounts receivable turnover simultaneously have a significant effect on profitability together. This can be seen from the results of the f count of 7,924 and the f table value of 3.19 with a sig. 0.001 or f count > f table (7.924 > 3.19). Current liabilities partially have a significant effect on profitability (ROA) with a sig. 0.019 which means it is smaller than 0.05 or 0.019 <0.05 and the value of t count is 2.424 which is greater than t table 2.01063, t count > t table (2.424> 2.01063). Receivables turnover partially does not have a significant effect on profitability (ROA) with a sig. 0.512 which means greater than 0.05 or 0.512> 0.05 and the value of t count 0.661 is greater than t table , t count > t table (0.661> 2.01063).Keywords: Current Debt, Accounts Receivable Turnover, Profitability
Pengaruh Perencanaan Pajak, Profitabilitas Terhadap Nilai Perusahaan Pada Perusahaan Subsektor Makanan dan Minuman di BEI Indrawan Kusumanegara; Yancik Syafitri; Crystha Armereo
Jurnal Neraca: Jurnal Pendidikan dan Ilmu Ekonomi Akuntansi Vol. 7 No. 2 (2023): Jurnal Neraca: Jurnal Pendidikan dan Ilmu Ekonomi Akuntansi
Publisher : Program Study of Accounting Education FKIP University of PGRI Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31851/neraca.v7i2.13319

Abstract

Ulasan riset ini ialah mengenai Pengaruh Perencanaan Pajak, Profitabilitas Terhadap Nilai Industri. Tujuan dari riset ini mengetahui, menganalisis, dan membuktikan pengaruh perencanaan pajak serta profitabilitas terhadap nilai industri pada industri manufaktur sub sektor makanan serta minuman yang terdaftar di Bursa Efek Indonesia (BEI) baik secara simultan ataupun secara parsial. Ilustrasi pada riset ini sebanyak 14 industri sub sektor makanan serta minuman yang terdaftar di BEI periode 2019- 2021 yang diperoleh dengan cara purposive sampling. Metode analisis yang digunakan memakai uji statistik deskriptif, uji normalitas, uji linearitas, uji asumsi klasik, serta analisis regresi linier berganda. Hasil riset ini secara simultan menunjukkan variabel perencanaan pajak yang diukur memakai rasio Effective Tax Rate ( ETR) serta variabel profitabilitas yang diukur memakai rasio Return on Assets ( ROA) mempunyai pengaruh yang signifikan terhadap nilai industri yang diukur dengan rasio Price Earning Ratio ( PER). Secara parsial, menunjukkan kalau tiap- tiap variabel perencanaan pajak serta profitabilitas mempunyai pengaruh negatif serta signifikan terhadap nilai perusahaan atau industri
The Impact of PAD and TKDD on Regional Expenditure in South Sumatra Roni Juliansyah; Sugiharto Sugiharto; Riza Syahputera; Yancik Syafitri; Nurhudawi
Jurnal Ilmiah Ekonomi Global Masa Kini Vol. 17 No. 1 (2026): Vol. 17 No. 1
Publisher : Universitas Indo Global Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36982/jiegmk.v17i1.7071

Abstract

This study aims to analyze the effect of Local Own-Source Revenue (PAD) and Transfers to Regions and Village Funds (TKDD) on local government expenditures in regencies and cities in South Sumatra Province for the 2020–2024 period. The study employs a quantitative approach using secondary data obtained from the Budget Implementation Reports of the Directorate General of Fiscal Balance of the Ministry of Finance of the Republic of Indonesia. The research sample is determined through purposive sampling, resulting in 17 regencies/cities, including Palembang City, Prabumulih City, Lahat Regency, Banyuasin Regency, and Musi Banyuasin Regency, with a total of 85 observations analyzed by multiple linear regression. The results indicate that PAD and TKDD simultaneously have a positive and significant effect on local government spending, explaining 43.1% of the model's variance. Partially, PAD has a positive and significant effect, but TKDD exerts a far more dominant influence, confirming the flypaper effect due to high local fiscal dependence on central government transfers. The practical implications highlight the critical need for local governments to optimize PAD independently through intensification, extensification, and digitalization of local tax systems. Furthermore, local governments must enhance management efficiency by prioritizing budget allocation toward productive expenditures that support public services. For the central government, these findings imply the necessity of periodic evaluations of transfer fund formulas to ensure better targeting, promote local fiscal autonomy, and minimize the risk of spending inefficiencies at the regional level.  Keywords: Local Own-Source Revenue (PAD), Transfers to Regions and Village Funds (TKDD), Local Government Expenditures, Fiscal Autonomy.
The Effect of Operational Efficiency, Investment Decisions, and Capital Structure on Financial Performance in Conventional State-Owned Banking Companies Listed on the Indonesia Stock Exchange Nabila Fahira; Yancik Syafitri; Dwi Septa Aryani
International Journal of Business and Quality Research Vol. 4 No. 03 (2026): July - September, International Journal of Business and Quality Research (IJBQ
Publisher : Citakonsultindo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63922/ijbqr.v4i03.5722

Abstract

This study aims to analyze the influence of operational efficiency, investment decisions, and capital structure on financial performance of conventional state-owned banking companies listed on the Indonesia Stock Exchange during the period 2016–2025. The research sample consisted of 4 companies with a total of 40 annual financial statement observations. The data analysis method used was multiple linear regression analysis with the assistance of SPSS software version 25.0. The results of the study indicate that operational efficiency, investment decisions, and capital structure simultaneously have a significant effect on financial performance, as evidenced by an F-value of 35.798 with a significance level of 0.001 (sig. < 0.05). Partially, operational efficiency, measured by the Operating Expenses to Operating Income ratio, has a significant effect on financial performance with a t-value of -5.077 and a significance level of 0.001. Investment decisions, measured by Total Asset Growth, have a significant effect on financial performance with a t-value of -2.391 and a significance level of 0.022. Furthermore, capital structure, measured by the Debt to Equity Ratio, has a significant effect on financial performance with a t-value of -2.815 and a significance level of 0.008.
The Effect of Internal Control of Goods and Services Procurement and Budget Planning Quality on Budget User Efficiency at Siti Fatimah Regional General Hospital of South Sumatra Province Zulkarnain; Yancik Syafitri; Amanda Oktariyani
International Journal of Business and Quality Research Vol. 4 No. 03 (2026): July - September, International Journal of Business and Quality Research (IJBQ
Publisher : Citakonsultindo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63922/ijbqr.v4i03.5821

Abstract

This study aims to examine the effect of internal control of goods and services procurement and budget planning quality on budget user efficiency at Siti Fatimah Regional General Hospital, South Sumatra Province. This study employed a quantitative approach using a questionnaire survey distributed to employees involved in hospital management and financial activities. The population consisted of 1,209 employees, with 73 respondents selected through a purposive sampling technique based on predetermined criteria. The data were analyzed using multiple linear regression with the assistance of SPSS. The results indicate that internal control of goods and services procurement and budget planning quality significantly influence budget user efficiency. The partial test results show that both internal control of goods and services procurement and budget planning quality have a significant effect on budget user efficiency. These findings emphasize that effective procurement control and accurate budget planning are important factors in improving the efficiency of budget utilization in public healthcare institutions. This study provides practical implications for hospital management in strengthening internal control mechanisms and improving budget planning processes to achieve more effective and accountable financial management.
Co-Authors Amanda Oktariyani Armereo, Crystha Dwi Septa Aryani Firdaus Sianipar Indrawan Kusumanegara Nabila Fahira Nurhudawi Riza Syahputera Rizkya Rizkya Roni Juliansyah Sugiharto Sugiharto Zulkarnain