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All Journal Journal of Economic, Bussines and Accounting (COSTING) JAF- Journal of Accounting and Finance eCo-Buss Dinasti International Journal of Education Management and Social Science Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) eCo-Fin Economic Reviews Journal Jurnal Akuntansi, Keuangan dan Teknologi Informasi Akuntansi Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Al-Zayn: Jurnal Ilmu Sosial & Hukum
Devyanthi Syarif
Universitas Indonesia Membangun, Bandung, Indonesia
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Social Sciences Other

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Pengaruh Pendapatan Asli Daerah, Belanja Modal, dan SiLPA terhadap Kinerja Keuangan pada Pemerintah Daerah Kabupaten di Jawa Barat tahun 2016-2023 Nurul Fitriani; Devyanthi Syarif
eCo-Fin Vol. 7 No. 1 (2025): eCo-Fin
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32877/ef.v7i1.2111

Abstract

  Penelitian ini menganalisis pengaruh Pendapatan Asli Daerah, belanja modal dan SiLPA terhadap kinerja keuangan pemerintah daerah kabupaten di Jawa Barat selama tahun 2016-2023. Metodologi studi ini menggunakan kuantitatif dengan pendekatan deskriptif dan memanfaatkan data sekunder dari studi pustaka dan dokumentasi. Analisis dilakukan dengan menguji asumsi klasik, regresi, korelasi, pengujian hipotesis secara parsial dan simultan. Hasil studi menghasilkan bahwa secara parsial, Pendapatan Asli Daerah dan SiLPA berpengaruh positif terhadap Kinerja Keuangan pemerintah daerah, lalu belanja modal tidak berpengaruh signifikan. Sementara itu, Pendapatan Asli Daerah, belanja modal dan SiLPA berpengaruh signifikan terhadap kinerja keuangan pemerintah daerah. Dari pembahasan tersebut terlihat jelas bahwa peningkatan Pendapatan Asli Daerah dapat mencerminkan kemandirian, sedangkan pengelolaan belanja modal yang kurang optimal tidak meningkatkan kinerja. Nilai SiLPA yang tinggi menunjukkan anggaran yang efisien, namun harus dibarengi dengan alokasi yang memadai untuk mendukung Pembangunan. Hasil ini mengandung makna bahwa pemerintah kewilayahan perlu mengoptimalkan Pendapatan Asli Daerah, meningkatkan pengelolaan belanja modal dan memanfaatkan SiLPA secara efektif untuk mencapai Kinerja Keuangan pada Pemerintah Daerah.
Pengaruh Total Asset Turnover, Debt to Equity Ratio, Current Ratio, dan Firm Size Terhadap Return on Asset Widya Sari; Vina Merliana; Devyanthi Syarif
eCo-Fin Vol. 8 No. 1 (2026): eCo-Fin
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32877/ef.v8i1.3644

Abstract

Kajian ini bertujuan mengkaji keterkaitan TATO, DER, CR, dan Firm Size dengan ROA pada perusahaan manufaktur subsektor tekstil dan garmen. Pendekatan kuantitatif digunakan melalui analisis regresi linear berganda yang diawali dengan pengujian asumsi klasik. Data sekunder bersumber dari laporan keuangan tahunan perusahaan yang tercatat di Bursa Efek Indonesia. Pemilihan sampel dilakukan secara purposive dengan kriteria ketersediaan laporan keuangan lengkap selama periode pengamatan. Sampel terdiri atas 15 perusahaan dengan rentang observasi delapan tahun, sehingga diperoleh 120 data. Hasil uji t mengindikasikan bahwa TATO, DER, dan CR tidak memiliki signifikansi statistik pada ROA. Firm Size memiliki keterkaitan positif dan signifikan, yang mencerminkan peran skala perusahaan dalam pembentukan profitabilitas. Hasil uji F memperlihatkan bahwa TATO, DER, CR, dan Firm Size secara simultan tidak memiliki signifikansi statistik pada ROA. Nilai koefisien determinasi yang rendah mencerminkan keterbatasan rasio keuangan dalam menjelaskan variasi profitabilitas perusahaan tekstil dan garmen. Kondisi ini mengarah pada dominasi faktor eksternal dan karakteristik industri, seperti tekanan pasar, biaya produksi, dan dinamika makroekonomi, dalam membentuk kinerja laba perusahaan.
Assessing the Drivers of Profit Growth thru Total Asset Turnover, Return on Assets, Institutional Ownership and Public Share Ownership Rifa Nur Apriliani; Devyanthi Syarif
eCo-Fin Vol. 8 No. 1 (2026): eCo-Fin
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32877/ef.v8i1.3659

Abstract

This study looks at how Indonesian telecom businesses' profit growth is affected by Total Asset Turnover (TATO), Return on Assets (ROA), Institutional Ownership (IO), and Public Share Ownership between 2019 and 2024. The study examines 42 financial statements from particular telecom companies using a quantitative methodology that takes a descriptive and verificative approach. Multiple linear regression analysis, the coefficient of determination test, the product moment correlation coefficient test, and traditional assumption tests, such as F-tests and t-tests for hypothesis testing, were used to assess the correlations between the variables. Version 21.0 of the SPSS software was used to process the data. TATO and PSO have a beneficial impact on profit growth, but ROA and IO have no effect, according to the incomplete test results. However, TATO, ROA, IO, and PSO collectively have a major influence on Profit Growth, according to the simultaneous test results. These results imply that while short-term profitability does not seem to be a significant determinant of profit growth in the telecommunications industry, activity ratio and ownership mix do.
The Impact of Environmental Social Governance Performance, Debt to Equity Rasio, and Corporate Social Responsibility Disclosure on Return on Asset Fanny Pemudi Rukmana; Devyanthi Syarif
eCo-Fin Vol. 8 No. 1 (2026): eCo-Fin
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32877/ef.v8i1.3660

Abstract

This study examines the effects of environmental social governance performance, debt to equity ratio, and corporate social responsibility disclosure on the return on assets of Indonesian apparel and luxury goods companies between 2017 and 2024. Employing a quantitative approach that adopts a descriptive and verificative approach, the study looks at 56 financial statements from specific apparel and luxury goods companies. The correlations between the variables were evaluated using analysis of multiple linear regression, the coefficient of determination test, traditional assumption tests, as well as the product moment correlation coefficient test such as t-tests and F-tests for assessing hypotheses. The data was processed utilizing SPSS 21.0. According to the test findings that are not complete, ROA is positively impacted by ESG Performance and CSR Disclosure but not by DER. However, the simultaneous test findings show that ESG Performance, DER, and CSR Disclosure taken have a major influence when combined.on Return On Asset. According to these results, activity ESG performance, DER, and CSRD mix are more important factors in determining Return On Asset in the apparel and luxury goods business than short-term solvability.
Determinant Price to Earnings Ratio with Total Asset Turnover, Debt to Equity Ratio, Firm Size, and Net Profit Margin Anggi Sri Aulianti; Devyanthi Syarif
eCo-Fin Vol. 8 No. 1 (2026): eCo-Fin
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32877/ef.v8i1.3671

Abstract

This study examines the effects of Total Asset Turnover, Debt to Equity Ratio, Firm Size dan Net Profit Margin on Price Earnings Ratio of Indonesian Properties dan Real Estate industry between 2016 and 2024. Employing a quantitative approach that adopts a descriptive and verificative approach, the study looks at 90 financial statements from specific Properties dan Real Estate industry. The correlations between the variables were evaluated using analysis of multiple linear regression, the coefficient of determination test, traditional assumption tests, as well as the product moment correlation coefficient test such as t-tests and F-tests for assessing hypotheses. The data was processed utilizing SPSS 26.0. According to the test findings that are not complete, PER is positively impacted by Total Asset Turnover but DER is negatively impacted. Unfortunately, Firm Size and NPM do not impacted to PER However, the simultaneous test findings show that TATO, DER, Firm Size and NPM taken have a major influence when combined on PER. According to these results, activity TATO, DER, Firm Size and NPM mix are more important factors in determining Price Earnings Ratio in the Properties dan Real Estate industry than short-term.
Co-Authors Alifya Febriany Anggi Sri Aulianti Benny Bernadus Dadan Abdul Aziz Mubarok Dadan Abdul Aziz Mubarok Detya Wiryany Diah Febriyanti Dini Risnawati Dwi Oktaviani, Mega Fahmi Fauzan Fanny Pemudi Rukmana Febyanti Christanto Ferry Kosadi Haifa Arrasyidah Kartika Berliani Kasir Kasir Maura Imelda Nazmi Balqis Salsabila Nunung Ayu Sofiati (Efi) Nuradina, Kartika Nurul Fitriani Prinska Damara Sastri Reina Bunga Putri Pertiwi Resti Alyani Fadiyah Rifa Nur Apriliani Selvia, Mey Sholehah, Annisa Silfa Najiah Sopiani, Widya Nur Tjipto Sajekti Tjipto Sajekti Vina Merliana Widya Sari Yudie Hamzah Fathoni Yuniawati, Wina