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All Journal Jurnal Riset Terapan Akuntansi Jurnal Literasi Akuntansi Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Edwin Frymaruwah
Politeknik Negeri Sriwijaya
Agriculture, Biological Sciences & Forestry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Engineering Industrial & Manufacturing Engineering Social Sciences

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KINERJA KEUANGAN PERUSAHAAN LQ45 PADA MASA PENDEMI COVID19 Desri Yanto; Edwin Frymaruwah
Jurnal Riset Terapan Akuntansi Vol. 6 No. 2 (2022): JURNAL RISET TERAPAN AKUNTANSI
Publisher : Jurnal Riset Terapan Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.7267489

Abstract

Tujuan penelitian adalah untuk mengetahui dampak pandemic terhadap perbedaan kinerja keuangan sebelum dan saat pandemic covid19. Metode penelitian Deskriptif Kuantitatif menggunakan analisis Uji Beda T-test dengan uji Wilcoxon, dengan menggunakan data laporan keuangan perusahaan yang terdaftar pada LQ45, peringkat 45 perusahaan paling likuiditas di Bursa efek Indonesia untuk masa periode pengamatan penelitian yaitu 2019,2020 dan 2021. Hasil penelitian ini yaitu tidak terdapat perbedaan nilai rata-rata Current Rasio dan Cash Rasio sebelum dan saat pandemic covid19 serta saat dan masa pandemic covid19. Terdapat perbedaan nilai rata-rata Return on Asset dan Return on Equity sebelum dan saat pandemic covid19 serta saat dan masa pandemic covid19. Terdapat perbedaan nilai rata-rata Debt to Asset Rasio sebelum dan saat pandemic covid19 serta tidak terdapat perbedaan rata-rata nilai Debt to Asset Rasio saat dan masa pandemic covid19. Tidak terdapat perbedaan nilai rata-rata Debt to Equity Rasio sebelum dan saat pandemic covid19 serta saat dan masa pandemic covid19, dan terdapat perbedaan nilai rata-rata Price Earning Rasio sebelum dan saat pandemic covid19 serta saat dan masa pandemic covid19. Kesimpulan penelitian ini yaitu pandemic covid 19 memberikan perbedaan kondisi pada Debt to asset rasio, Return on asset, return on equity dan price earning rasio, sedangkan untuk debt to equity, Current asset, cash rasio tidak terdapat perbedaan rata-rata sebelum dan saat covid19. Kata Kunci: Covid19, Kinerja Keuangan, ROA, DER
Determinasi Kinerja Keuangan Pemerintah Kabupaten/Kota Di Provinsi Sumatera Selatan Jhony Irwan Saputra; Sandrayati; Edwin Frymaruwah
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 4 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i4.6740

Abstract

This study aims to determine and analyze the factors that influence financial performance in district/city governments in South Sumatra Province. The data used in this study are financial reports of district/city governments in South Sumatra Province. The population of this study is the financial reports of seventeen districts/cities in South Sumatra Province for the 2018-2022 budget year with a purposive sampling technique and 66 observation units. The data analysis model used is multiple regression. The results of the study show that simultaneously Audit Opinion Revenue, Government Size, and Leverage have a significant effect on the financial performance of local governments. Partially, audit opinion has a negative and significant effect on financial performance, government size has a positive and significant effect on financial performance and leverage has no effect on financial performance.
Pengaruh Perencanaan Anggaran, Pelaksanaan Anggaran, Regulasi, Komitmen Organisasi Terhadap Kinerja Instansi Daerah Banyuasin Tio Saputra; Sarikadarwati; Edwin Frymaruwah
Jurnal Literasi Akuntansi Vol 6 No 2 (2026): Juni 2026
Publisher : Yayasan Literasi Ilmiah Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55587/jla.v6i2.326

Abstract

Purpose: This study aims to examine the influence of budget planning, budget implementation, regulations, and organizational commitment on the performance of regional government agencies in Banyuasin Regency. Method: This research employed a quantitative approach. Data were collected through questionnaires distributed to employees involved in budget management within 32 Regional Government Organizations (OPD) in Banyuasin Regency. The population consisted of budget management officials, including Budget Users (PA), Budget User Authorities (KPA), Technical Activity Implementation Officers (PPTK), Financial Administration Officers (PPK), and Expenditure Treasurers. A purposive sampling technique was used, resulting in a sample of 160 respondents. Data were analyzed using multiple linear regression analysis with the assistance of IBM SPSS Statistics. Finding: The results indicate that budget planning, budget implementation, regulations, and organizational commitment have a positive and significant effect on the performance of regional government agencies. Simultaneously, all independent variables significantly influence regional agency performance, indicating that effective budget management and strong organizational commitment contribute to improved organizational performance. Novelty: This study contributes to the public sector accounting literature by developing an integrated model that simultaneously examines budget planning, budget implementation, regulations, and organizational commitment as determinants of regional government agency performance. Unlike previous studies that generally focus on one or two aspects of budget management, this research combines managerial, regulatory, and behavioral factors within a single framework and provides empirical evidence from regional government organizations in Banyuasin Regency. The findings offer a more comprehensive understanding of how budget governance and organizational commitment interact to improve public sector performance.
Co-Authors Desri Yanto Jhony Irwan Saputra Sandrayati Sarikadarwati Tio Saputra