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Pengaruh Kinerja Keuangan Perusahaan terhadap Pertumbuhan Laba pada Perusahaan Sektor Properti dan Real Estate Ahyana, Vidya; Tiya Nurfauziah; Nella Yantiana
Journal of Trends Economics and Accounting Research Vol 5 No 1 (2024): September 2024
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jtear.v5i1.1495

This study aims to test and evaluate the impact of the company's financial performance, which is determined by the ratio of Return on Assets (ROA), Return on Equity (ROE), and Net Profit Margin (NPM), on profit growth in property and real estate sector companies listed on the Indonesia Stock Exchange (IDX) between 2018 and 2022. The associative method is combined with the quantitative approach in this study. In addition, data analysis was carried out on a sample of 80 selected companies using the purposive sampling method, which was then outlier to eliminate extreme data using a boxplot in SPSS software. Multiple linear regression is used to analyze secondary data, i.e. the financial statements of the company. Classical assumption and hypothesis testing is used to support the results. The results of the analysis showed that the ROA variable of the tcount value < ttable (-0.598 < 1.66940) with a significance value of 0.552 > 0.05. The ROE variable of the tcount value < ttable (1.624 < 1.66940) with a significance value of 0.109 > 0.05. The NPM variable of the tcount value < ttable (0.229 < 1.66940) with a significance value of 0.820 > 0.05. Meanwhile, in the F test, the significance level was 0.039 < 0.05 and the Fcount value < Ftable (2.954 < 3.14). This means that partially or simultaneously the three variables have a positive influence on the company's profit growth. This study indicates that businesses in the property and real estate sector must improve asset utilization and cost management efficiency to increase profits. The results of this research can be a reference for investors and stakeholders in making more strategic investment decisions.

Pengaruh Financial Distress, Komite Audit dan Pergantian Auditor Terhadap Ketepatan Waktu Pelaporan Keuangan Nurhaniza; Tiya Nurfauziah; Sari Rusmita
Journal of Trends Economics and Accounting Research Vol 5 No 1 (2024): September 2024
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jtear.v5i1.1503

The purpose of this study is to investigate and evaluate the effects of audit committees, financial crisis, and auditor turnover on the promptness of financial reporting. This study's focus is on energy-related companies that mine and are listed on the Indonesia Stock Exchange (IDX) between 2021 and 2023—a total of 19 issuers. This study makes use of secondary data, with 57 samples chosen as a result of purposive sampling techniques. The selection of the sample is predicated on particular attributes. Using SPSS version 29 as the analytic tool, the analysis is carried out by applying logistic regression and descriptive statistical methods. Regression coefficient values of 0,062 show that there is no relationship between financial difficulties and the timely submission of financial statements and level of significance of 0,575 > 0,05. As a result, there is a slight but positive correlation between the financial distress variable and the promptness of financial reporting. With a regression value of -3,886 and a significance value of 0,002, which is less than 0,05, the audit committee does not infer the timeliness of financial reporting. When taken into partial consideration, it is noted that the audit committee might have a negative and considerable impact on the timely submission of financial reports. With a regression value of 1,637 and a significance of 0,169 > 0,05, it is clear that, when taken into partial consideration, the change in the auditor may have a positive but non-significant impact on the timeliness of financial reporting. However, the change in the auditor does not appear to have any effect on the timeliness of financial reporting.

Bakpau dan Biaya: Mana Metode Harga Pokok Produksi Terbaik? Khairunnisa Putri; Tiya Nurfauziah; Syarbini Ikhsan
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 7 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i7.8035

This home industry in determining the cost of production only includes raw material costs, labor costs, and some overhead costs without including other costs. In the withdrawal, it still uses the traditional method and only uses estimates. This study aims to compare the results of the method of calculating the cost of production by home industry and applying two accounting calculation methods, namely the full costing method and variable costing in the Home Industry Mekana Kek in Pontianak. This research is a qualitative research that aims to understand in depth the phenomenon studied through data collection with a direct survey method at the research location through data collection in the form of interviews and observations. The data collected are descriptive and qualitatively analyzed. The results of the study show that the results of the calculation of the cost of production carried out by Home Industry Mekana Kek are relatively low and still do not apply the right method compared to the full costing and variable costing methods. In addition, there is a difference in the calculation of the cost of production of making Mekana Kek Home Industry buns with the full costing method and variable costing. This happens because of the difference in cost charges.

Mengungkap Interaksi Profitabilitas dan Kebijakan Hutang Sebagai Penentu Nilai Perusahaan di Sub-Sektor Makanan dan Minuman: Kebijakan Dividen Sebagai Moderasi Ayu Kusuma Cahyaningsih; Tiya Nurfauziah; Syarif M. Helmi
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 7 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i7.8094

The food and beverage industry as part of the non-cyclical consumer sector on the Indonesia Stock Exchange has an important role in supporting the national economy due to its stable growth in the face of economic downturn. However, the weakening of the rupiah exchange rate and the increase in VAT rates pose significant challenges, especially related to the cost of importing raw materials and consumer purchasing interest. This study aims to analyze the effect of profitability and debt policy on firm value, as well as the role of dividend policy as a moderating variable in food and beverage sub-sector companies on the IDX for the 2021–2024 period. The research method used is quantitative. Data analysis techniques use descriptive statistics, classical assumption tests, multiple linear regression analysis, MRA tests, and hypothesis tests to see the relationship between variables. The sample used in this study amounted to 96 data with a period of 4 years of research selected through purposive sampling criteria. The results of the study indicate that profitability as measured by ROE has a positive and significant effect on the value of the company's debt policy as measured by DER has a negative and significant effect. In addition, dividend policy is proven to be unable to moderate the relationship between profitability and debt policy on firm value

Bakpau dan Biaya: Mana Metode Harga Pokok Produksi Terbaik? Khairunnisa Putri; Tiya Nurfauziah; Syarbini Ikhsan
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 7 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i7.8035

This home industry in determining the cost of production only includes raw material costs, labor costs, and some overhead costs without including other costs. In the withdrawal, it still uses the traditional method and only uses estimates. This study aims to compare the results of the method of calculating the cost of production by home industry and applying two accounting calculation methods, namely the full costing method and variable costing in the Home Industry Mekana Kek in Pontianak. This research is a qualitative research that aims to understand in depth the phenomenon studied through data collection with a direct survey method at the research location through data collection in the form of interviews and observations. The data collected are descriptive and qualitatively analyzed. The results of the study show that the results of the calculation of the cost of production carried out by Home Industry Mekana Kek are relatively low and still do not apply the right method compared to the full costing and variable costing methods. In addition, there is a difference in the calculation of the cost of production of making Mekana Kek Home Industry buns with the full costing method and variable costing. This happens because of the difference in cost charges.

Mengungkap Interaksi Profitabilitas dan Kebijakan Hutang Sebagai Penentu Nilai Perusahaan di Sub-Sektor Makanan dan Minuman: Kebijakan Dividen Sebagai Moderasi Ayu Kusuma Cahyaningsih; Tiya Nurfauziah; Syarif M. Helmi
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 7 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i7.8094

The food and beverage industry as part of the non-cyclical consumer sector on the Indonesia Stock Exchange has an important role in supporting the national economy due to its stable growth in the face of economic downturn. However, the weakening of the rupiah exchange rate and the increase in VAT rates pose significant challenges, especially related to the cost of importing raw materials and consumer purchasing interest. This study aims to analyze the effect of profitability and debt policy on firm value, as well as the role of dividend policy as a moderating variable in food and beverage sub-sector companies on the IDX for the 2021–2024 period. The research method used is quantitative. Data analysis techniques use descriptive statistics, classical assumption tests, multiple linear regression analysis, MRA tests, and hypothesis tests to see the relationship between variables. The sample used in this study amounted to 96 data with a period of 4 years of research selected through purposive sampling criteria. The results of the study indicate that profitability as measured by ROE has a positive and significant effect on the value of the company's debt policy as measured by DER has a negative and significant effect. In addition, dividend policy is proven to be unable to moderate the relationship between profitability and debt policy on firm value

ANALISIS TREN PERUBAHAN STRUKTUR MODAL PT AIRASIA INDONESIA TBK PERIODE 2019 - 2023 Frederick Rafael Tambunan; Tiya Nurfauziah; Rusliyawati, Rusliyawati
AKUA: Jurnal Akuntansi dan Keuangan Vol. 4 No. 3 (2025): Juli 2025
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/akua.v4i3.4646

This study aims to analyze the trend of changes in the capital structure of PT. Airasia Indonesia during the period 2019–2023 with the indicators Debt to Equity Ratio (DER), Debt to Asset Ratio (DAR), and Long Term Debt to Equity Ratio (LTDER). This study was analyzed by calculating annual growth (YoY Growth) using capital structure calculation indicators including DER, DAR, and LTDER to see the pattern of changes from year to year. After that, the calculation results will be interpreted to identify tendencies in the company's capital structure, whether it relies more on debt or equity funding. The calculation results will also be linked to the Pecking Order theory to provide in-depth interpretation and analysis of PT Airasia Indonesia's funding policy. The research findings state that the capital structure of PT Airasia Indonesia for the period 2019–2023 shows an unhealthy trend, with long-term implications such as termination of contracts with business partners, and loss of access to new financing from investors or financial institutions. This study also found that PT Airasia Indonesia is inconsistent with the Pecking Order theory because the company relies more on debt funding than internal funding. The inconsistency with this theory is due to excessive dependence on debt funding sources and shows the inefficiency of financial management in utilizing equity.

Apa yang Menyebabkan PT Sri Rejeki Isman Tbk Bangkrut? Eva Lestari; Tiya Nurfauziah; Sari Rusmita
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 10 (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.v7i10.8808

This study aims to analyze the causes of bankruptcy of PT Sri Rejeki Isman Tbk (Sritex) by examining the influence of financial ratios on bankruptcy risk as measured by the Altman Z-score, while also considering the inflation rate as a control variable. Although Sritex once demonstrated sound financial performance, the company was officially declared bankrupt in 2025. This research employs a quantitative approach using multiple linear regression to test the relationship between liquidity, solvency, profitability, activity, and inflation rate on the Z-score. The data used consists of the company’s quarterly financial reports from 2014 to 2024, totaling 42 observations, analyzed using SPSS version 25. The results show that all four financial ratios (liquidity, solvency, profitability, and activity) significantly influence the Z-score, with the direction of influence aligning with financial and signaling theories. Liquidity, profitability, and activity have a positive effect on increasing the Z-score, while solvency has a significant negative effect. Conversely, the inflation variable does not significantly affect bankruptcy risk. These findings confirm that internal company factors reflected in financial ratios play a more dominant role in predicting bankruptcy compared to external factors. This study is expected to serve as a reference for management and investors in evaluating corporate financial risk more accurately and based on data.

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