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All Journal Tadbir: Jurnal Manajemen Pendidikan Islam Journal of Economic, Bussines and Accounting (COSTING) IKRA-ITH EKONOMIKA JAF- Journal of Accounting and Finance eCo-Buss Dinasti International Journal of Education Management and Social Science Economics and Digital Business Review Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi 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) Jurnal Pemberdayaan Masyarakat Al-Zayn: Jurnal Ilmu Sosial & Hukum Journal of Accounting Inaba Inaba of Community Services Journal Indonesian Journal of Innovation Multidisipliner Research
Devyanthi Syarif
Universitas Indonesia Membangun, Bandung, Indonesia
Religion Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Public Health Social Sciences Other

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Pengaruh Konformitas, Gaya Hidup Hedonisme, Dan Literasi Keuangan Terhadap Perilaku Keuangan Generasi Z Di Kabupaten Karawang Arsya Nadia Aby Maulana; Tjipto Sajekti; Devyanthi Syarif
Economics and Digital Business Review Vol. 6 No. 2 (2025)
Publisher : STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/ecotal.v6i2.2999

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh konformitas, gaya hidup hedonisme, dan literasi keuangan terhadap perilaku keuangan generasi Z di Kabupaten Karawang. Latar belakang penelitian ini didasari oleh fenomena meningkatnya perilaku konsumtif di kalangan generasi muda yang dipengaruhi oleh tekanan sosial, gaya hidup instan, dan rendahnya literasi keuangan. Metode yang digunakan adalah pendekatan kuantitatif dengan teknik pengumpulan data melalui kuesioner yang disebarkan kepada 100 responden generasi Z di Kabupaten Karawang. Analisis data dilakukan menggunakan regresi linier berganda dengan bantuan software SPSS versi 26. Hasil penelitian menunjukkan bahwa konformitas, gaya hidup hedonisme, dan literasi keuangan secara simultan berpengaruh signifikan terhadap perilaku keuangan. Secara parsial, ketiga variabel tersebut juga memiliki pengaruh positif dan signifikan. Literasi keuangan menjadi variabel yang paling dominan dalam memengaruhi perilaku keuangan. Nilai R Square sebesar 0,333 mengindikasikan bahwa ketiga variabel independen menjelaskan 33,3% variasi perilaku keuangan. Penelitian ini memberikan kontribusi terhadap pemahaman mengenai faktor-faktor yang memengaruhi perilaku keuangan generasi Z dan dapat dijadikan dasar bagi pengembangan program literasi keuangan yang lebih relevan dan efektif.
Analisis Pengaruh Debt to Equity Ratio, Return On Equity, dan Total Asset Turnover Terhadap Price to Book Value (Pada Perusahaan Perbankan yang Terdaftar di BEI Tahun 2017-2024) kaylla salsabila; Devyanthi Syarif; Tjipto Sajekti
Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Vol 5 No 2 (2025): Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Edisi Agustus 2025
Publisher : Sekolah Tinggi Ilmu Ekonomi Mahaputra Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56870/hdt87p15

Abstract

This study aims to analyze the influence of Debt to Equity Ratio (DER), Return on Equity (ROE), and Total Asset Turnover (TATO) on Price to Book Value (PBV) in banking companies listed on the Indonesia Stock Exchange (IDX) during the 2017–2024 period. The urgency of this research stems from growing global economic uncertainty and domestic financial market volatility, which have significantly impacted the valuation of the banking sector in Indonesia. The recent decline in PBV among  major banks highlights the need to reassess which financial indicators are most influential in shaping investor perceptions. This research employs a quantitative approach using multiple linear regression analysis and classical assumption testing. Secondary data were obtained from audited annual financial reports, and analysis was conducted using SPSS version 26. The results show that ROE has a positive and significant effect on PBV, indicating that profitability plays a key role in enhancing firm valuation. Conversely, DER and TATO do not have a statistically significant impact on PBV. Simultaneously, DER, ROE, and TATO collectively do not significantly affect PBV at the 5% level, although ROE remains the most dominant factor. These findings suggest that in the banking sector, market valuation is more responsive to profitability metrics than to capital structure or asset efficiency. Therefore, banks are advised to focus on improving ROE as a strategic financial objective to increase firm value and attract investors in a competitive capital market environment.
EFFECT OF CURRENT RATIO, DEBT TO EQUITY RATIO AND SALES GROWTH ON FINANCIAL DISTRESS WITH RETURN ON ASSETS AS INTERVENING VARIABLE: Study on Mining Sector Companies Listed on the Indonesia Stock Exchange 2013-2020 Period Sri Astuti; Devyanthi Sjarif
Journal of Accounting Inaba Vol. 1 No. 1 (2022): Volume 1 Number 1, June 2022
Publisher : Universitas Indonesia Membangun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56956/jai.v1i1.7

Abstract

The purpose of this study was to determine the effect of Current Ratio, Debt to Equity Ratio, and Sales Growth on Financial Distress with Return on Assets as an Intervening Variable. This study uses quantitative methods with descriptive and verification approaches. Testing the data in this study using the classical assumption test, as well as testing the hypothesis using path analysis, correlation coefficient tests, and coefficients of determination tests. Data processing using IBM SPSS 26.0 program. Based on the results of this study indicate that (1) Current Ratio has an effect on Financial Distress. (2) Debt to Equity Ratio has no effect on Financial Distress. (3) Sales Growth has no effect on Financial Distress. (4) Current Ratio has an effect on Return on Assets. (5) Debt to Equity Ratio has no effect on Return on Assets. (6) Sales Growth has no effect on Return on Assets. (7) Return on Assets has an effect on Financial Distress. (8) Current Ratio, Debt to Equity Ratio and Sales Growth have a simultaneous effect on Financial Distress. (9) Current Ratio, Debt to Equity Ratio and Sales Growth have a simultaneous effect on Return on Assets. (10) Current Ratio, Debt to Equity Ratio and Sales Growth have a simultaneous effect on Financial Distress with Return on Assets as an intervening variable.
AUDITING IN THE PUBLIC INTEREST: AN ANALYSIS OF RESEARCH ON THE CODE OF ETHICS OF THE PUBLIC ACCOUNTING PROFESSION Diah Febriyanti; Devyanthi Syarif
Journal of Accounting Inaba Vol. 1 No. 2 (2022): Volume 1 Number 2, December 2022
Publisher : Universitas Indonesia Membangun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56956/jai.v1i02.126

Abstract

The public interest should be one of the main priorities in the process and determination of the results of an audit conducted by a Public Accountant. This research investigated public interest as a determining factor during the audit process. This is important due to many cases of audit failures existed were caused by breaches of the code of ethics by Public Accountants, which eventually caused harm to the public interest. The phenomenon of audit failure was not only experienced by the Office of Public Accountants (KAP) at small and medium scales but also by those included in the Big Four category with similar indications, breaches of the code of ethics by public accountants.
The Effect of Accounts Receivable Accounting Information System, Internal Control System and Service Quality on Receivables Collectability In BPJS Ketenagakerjaan Bandung Lodaya Intan Kusuma Wardani; Devyanthi Syarif
Journal of Accounting Inaba Vol. 2 No. 2 (2023): Volume 2 Number 2, December 2023
Publisher : Universitas Indonesia Membangun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56956/jai.v2i02.266

Abstract

The research method used is Quantitative with Descriptive and Verification approaches. The type of data source used is primary. With sampling techniques using non-probability sampling with a saturated sampling approach. The results of the statistical description test study show that each respondent's question from the variables of Collectability of Receivables, Accounts Receivable Accounting Information System, Internal Control System, and Service Quality of employees of the Social Security Administration Agency / BPJS Ketenagakerjaan Bandung Lodaya has a good category. The results showed that hypothesis testing obtained the following results: (1) the Accounts Receivable Accounting Information System influences the Collectability of Receivables, (2) The Internal Control System affects the Collectability of Receivables, (3) Service Quality affects the Collectability of Receivables. (4) the Accounting Information System, Internal Control System, and Service Quality significantly affected the Collectability of Receivables
Factors Affecting Stock Prices Using Moderation Variables in Coal Subsector Companies Listed on The Indonesian Stock Exchange 2015 - 2022 Dinda Lestari; Devyanthi Syarif; Diah Febriyanti; Tjipto Sajekti; Dwi Sugiantoro
Journal of Accounting Inaba Vol. 3 No. 1 (2024): Volume 3 Number 1, June 2024
Publisher : Universitas Indonesia Membangun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56956/jai.v3i01.297

Abstract

The moderating variable in this study is firm size. The study aims to determine the effects of net profit margin, debt-to-debt equity ratio, and total asset turnover on stock prices. This study falls under the category of quantitative research and employs a descriptive and verification technique. Secondary data were used; the procedures for gathering the data were provided by documentation and a review of the literature. In the sampling process, purposeful sampling is employed. The data analysis techniques used in this study included modified regression analysis (MRA), coefficient of determination analysis, product-moment correlation coefficient analysis, multiple regression analysis, and the classical assumption test. According to the results of the simultaneous test (F test), the debt-to-equity ratio, net profit margin, and total asset turnover all influence stock prices concurrently. The correlation criterion table shows that the correlation score is between 41% and 60%, which indicates a moderate connection. This indicates that, beyond the variables analysed, there exist additional factors that have the potential to increase the share prices of mining companies in the coal subsector on the Indonesia Stock Exchange between 2015 and 2022. 
The Influence of Digital Financial Literacy, QRIS Utilization, and Merchant Discount Rate (MDR) on Financial Management at Mixue Outlets Seha Ranika; Devyanthi Syarif
Journal of Accounting Inaba Vol. 5 No. 1 (2026): Volume 5 Number 1, June 2026
Publisher : Universitas Indonesia Membangun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56956/b3e5kh24

Abstract

The advancement of digital technology has significantly transformed business operations, particularly in payment systems and financial management. Effective financial management is crucial for maintaining business sustainability, improving cash flow control, and supporting strategic decision-making. This study aims to examine the influence of Digital Financial Literacy, QRIS Utilization, and Merchant Discount Rate (MDR) on Financial Management at Mixue Ice Cream & Tea outlets in Greater Bandung. This research employed a quantitative approach using primary data collected through questionnaires distributed to 30 outlet managers. The data were analyzed using multiple linear regression analysis. The results indicate that Digital Financial Literacy has a positive and significant effect on Financial Management (t = 2.306; p = 0.029), while QRIS Utilization has no significant effect (t = 0.525; p = 0.604). In contrast, Merchant Discount Rate (MDR) has a positive and significant effect on Financial Management (t = 8.942; p < 0.001). Furthermore, Digital Financial Literacy, QRIS Utilization, and Merchant Discount Rate simultaneously have a significant effect on Financial Management (F = 73.963; p < 0.001), with an Adjusted R² of 0.883, indicating that 88.3% of the variation in Financial Management is explained by the three independent variables. These findings highlight the importance of strengthening digital financial literacy and effectively managing merchant discount rates to improve financial management practices in franchise-based food and beverage businesses.
Pengaruh ITO, DER, Firm Size dan ROA Terhadap Effective Tax Rate Rindiani Rindiani; Kasir Kasir; Devyanthi Syarif
Indonesian Journal of Innovation Multidisipliner Research Vol. 4 No. 3 (2026): Juli - September
Publisher : Institute of Advanced Knowledge and Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69693/ijim.v4i3.2033

Abstract

Hasil investigasi ini untuk memperjelas dampak dari ITO, DER, SIZE dan ROA terhadap ETR pada sektor makanan dan minuman di Indonesia. Dengan tujuan bagaimana ITO, DER, SIZE dan ROA dapat memengaruhi effective tax rate. Studi ini menggunakan analisis kuantitatif beserta deskriptif dan verifikatif, menganalisa laporan keuangan dari sampel 63 perusahaan Makanan dan Minuman yang mencakup periode tahun 2017 hingga 2025. Temuan studi dengan uji-t didapat hanya DER yang dapat memengaruhi effective tax rate adapun yang lainnya tidak dapat memengaruhi. Namun, dalam uji-f semua variabel independen dapat memengaruhi effective tax rate. Meskipun hubungan determinasi hanya sekitar 15,3% dari tingkat effective tax rate Temuan ini memperlihatkan bahwa meskipun terdapat beberapa variabel independen yang tidak dapat memengaruhi secara individual, belum tentu tidak dapat mempengaruhi effective tax rate secara kolektif
Pengaruh Current Ratio, Debt to Asset Ratio, dan Total Asset Turnover Terhadap Return on Asset Rosi Indriani; Wajib Ginting; Devyanthi Syarif
Indonesian Journal of Innovation Multidisipliner Research Vol. 4 No. 3 (2026): Juli - September
Publisher : Institute of Advanced Knowledge and Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69693/ijim.v4i3.2267

Abstract

Struktur permodalan dan efisiensi pemakaian aset kerap disebut sebagai penentu utama profitabilitas perusahaan, namun seberapa besar peran keduanya — bersama likuiditas — pada emiten transportasi Indonesia belum banyak diuji secara khusus. Riset ini mengisi celah tersebut dengan menelaah pengaruh Current Ratio (CR), Debt to Asset Ratio (DAR), dan Total Asset Turnover (TATO) terhadap Return on Asset (ROA), baik sendiri-sendiri maupun bersamaan, memakai pendekatan kuantitatif deskriptif-verifikatif atas laporan keuangan 6 emiten transportasi di Bursa Efek Indonesia periode 2017–2024 (48 unit observasi awal, menyusut menjadi 46 setelah dua data outlier disingkirkan). Uji t membuktikan DAR menekan ROA secara signifikan dan TATO justru mendorongnya naik secara signifikan, sementara CR tidak terbukti berpengaruh secara parsial. Ketiganya, saat diuji bersamaan lewat uji F, sama-sama signifikan menggerakkan ROA dengan koefisien determinasi 53,3%. Simpulannya, struktur permodalan dan efisiensi aset — dengan DAR sebagai faktor paling dominan — adalah dua hal yang perlu terus dijaga emiten transportasi demi menopang profitabilitasnya.
Pengaruh Perputaran Kas, Current Ratio, dan Debt to Equity Ratio terhadap Pertumbuhan Laba Dita apriyanti; Wajib Ginting; Devyanthi Syarif
Indonesian Journal of Innovation Multidisipliner Research Vol. 4 No. 3 (2026): Juli - September
Publisher : Institute of Advanced Knowledge and Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69693/ijim.v4i3.2271

Abstract

pengaruh Perputaran Kas, Current Ratio, dan Debt to Equity Ratio terhadap Pertumbuhan Laba pada perusahaan sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia periode 2017-2024. Metode yang digunakan adalah pendekatan kuantitatif dengan teknik purposive sampling, menghasilkan 11 perusahaan sampel dengan 88 data observasi yang dianalisis menggunakan regresi linier berganda. Hasil uji asumsi klasik menunjukkan bahwa data residual berdistribusi normal, tidak terjadi multikolinearitas, tidak terjadi autokorelasi, dan tidak terjadi heteroskedastisitas, sehingga model regresi layak digunakan untuk pengujian hipotesis. Hasil uji hipotesis menunjukkan bahwa secara simultan, Perputaran Kas, Current Ratio, dan Debt to Equity Ratio berpengaruh signifikan terhadap Pertumbuhan Laba, dengan nilai koefisien determinasi (Adjusted R Square) sebesar 17,7%. Secara parsial, Perputaran Kas dan Current Ratio masing-masing berpengaruh positif dan signifikan terhadap Pertumbuhan Laba, sedangkan Debt to Equity Ratio tidak berpengaruh signifikan terhadap Pertumbuhan Laba. Temuan ini mengindikasikan bahwa efisiensi pengelolaan kas dan tingkat likuiditas perusahaan merupakan faktor penting dalam mendorong pertumbuhan laba, sedangkan struktur permodalan yang tercermin dari tingkat utang belum tentu memberikan dampak langsung terhadap pertumbuhan laba perusahaan. Meskipun demikian, kemampuan ketiga variabel dalam menjelaskan variasi pertumbuhan laba masih tergolong rendah, sehingga sebagian besar variasi pertumbuhan laba diperkirakan dipengaruhi oleh faktor lain di luar model penelitian ini.
Co-Authors Adnan Bahalwan Alifya Febriany Anggi Sri Aulianti Arsya Nadia Aby Maulana Benny Bernadus Caline Namira Dadan Abdul Aziz Mubarok Dadan Abdul Aziz Mubarok Detya Wiryany Dewi Fitriani Nurillah Diah Febriyanti Dinda Lestari Dini Risnawati Dita apriyanti Dwi Oktaviani, Mega Dwi Sugiantoro Erna Herlinawati Fahmi Fauzan Fanny Pemudi Rukmana Febyanti Christanto Ferry Kosadi Haifa Arrasyidah Huda Fitrianti Iis Hanifah Intan Kusuma Wardani Kartika Berliani Kasir Kasir kaylla salsabila Maura Imelda Nabila Delyyana Putri Nazmi Balqis Salsabila Nisa Auliya Nunung Ayu Sofiati (Efi) Nur Fatimah Nuradina, Kartika Nurul Fitriani Qiqi Yuliati Zaqiah, Qiqi Yuliati Reina Bunga Putri Pertiwi Resti Alyani Fadiyah Ridma Meltareza Ridwan Ridwan Rifa Nur Apriliani Rindiani Rindiani Rosi Indriani Seha Ranika Selvia, Mey Sholehah, Annisa Silfa Najiah Sopiani, Widya Nur Sri Astuti Syalwa Nazhifah Aulya Wanda Tjipto Sajekti Tjipto Sajekti Tjipto Sajekti Vina Merliana Wajib Ginting Widya Sari Wiwin Suhada Yudie Hamzah Fathoni Yuniawati, Wina Zulhamka Julianto Kadir