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All Journal AL-ULUM : Jurnal Ilmu Sosial dan Humaniora MEDIA BISNIS Jurnal AkunStie (JAS) International Journal of Social Science, Educational, Economics, Agriculture Research, and Technology (IJSET) Journal of Management, Economic, and Accounting Jejak digital: Jurnal Ilmiah Multidisiplin
Dewi Anggraini
Universitas Bina Insan
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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ANALISIS LAPORAN KEUANGAN DALAM MENGUKUR KINERJA PERUSAHAAN PADA PT. PUTERI MANDIRI LINGGAU Dian Wulan Sari; Dewi Anggraini; Yunia Aisyah Amini
Jurnal AkunStie (JAS) Vol 7 No 2 (2021): Jurnal AkunStie (JAS) Desember
Publisher : LPPM Universitas Bina Insan

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Abstract

Masalah dalam penelitian ini adalah analisis laporan keuangan dengan mengunakan Variabel Rasio Likuiditas (Current Ratio (CR), Quick Ratio (QR) dan Cash Ratio (CAR)), Variabel Rasio Solvabilitas (Debt to Equity Ratio (DER) dan Total Debt to Asset Ratio (TDAR)), Variabel Rasio Pengelolaan Aset (Total Asset Turnover (TATO)) dan Variabel Pengelolaan Utang (Debt Ratio (DR)). Sedangkan kinerja perusahaan mengunakan variabel Variabel Return On Assets (ROA), Variabel Return On Equity (ROE) dan Variabel Net Profit Margin (NPM). Hasil penelitian menunjukan bahwa nilai Current Ratio (CR) tahun 2018 sebesar 3,45, tahun 2019 sebesar 3,04 dan tahun 2020 sebesar 5,28. Nilai Quick Ratio (QR) tahun 2018 sebesar 1,17, tahun 2019 sebesar 0,90 dan tahun 2020 sebesar 1,15. Nilai Cash Ratio (CAR) tahun 2018 sebesar 0,73, tahun 2019 sebesar 0,29 dan tahun 2020 sebesar 0,16. Nilai Debt to Equity Ratio (DER) tahun 2018 sebesar 0,50, tahun 2019 sebesar 0,47 dan tahun 2020 sebesar 2,20. Nilai Total Debt to Asset Ratio (TDAR) tahun 2018 sebesar 0,42, tahun 2019 sebesar 0,50 dan tahun 2020 sebesar 0,26.Nilai Total Asset Turnover (TATO) tahun 2018 sebesar 3,19, tahun 2019 sebesar 2,14 dan tahun 2020 sebesar 4,88.Nilai Debt Ratio (DR) tahun 2018 sebesar 0,50, tahun 2019 sebesar 0,47 dan tahun 2020 sebesar 2,20.Nilai Return On Assets (ROA) tahun 2018 sebesar 0,40, tahun 2019 sebesar 0,44 dan tahun 2020 sebesar 0,12.Nilai Return On Equity (ROE) tahun 2018 sebesar 0,82, tahun 2019 sebesar 0,85 dan tahun 2020 sebesar 0,20. Nilai Net Profil Margin (NPM) tahun 2018 sebesar 0,12, tahun 2019 sebesar 0,20 dan tahun 2020 sebesar 0,15.
IMPLEMENTASI APLIKASI AKUNTANSI UKM DAN PENGELOLAAN KEUANGAN BERBASIS ANDROID (Studi Kasus Pada UMKM Mebel Alumunium Dua Putri Desa Lubuk Kemang Kabupaten Musi Rawas Utara) Dian Wulan Sari; Dewi Anggraini; Lusi Yana
Jurnal AkunStie (JAS) Vol 7 No 2 (2021): Jurnal AkunStie (JAS) Desember
Publisher : LPPM Universitas Bina Insan

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Abstract

Laporan keuangan menjadi sebuah kewajiban yang harus dipenuhi oleh sebuah UMKM karena pentingnya pengawasan untuk kelangsungan usahanya yaitu dengan menyusun laporan keuangan yang sesuai dengan Standar Akuntansi Keuangan Entitas Mikro Kecil dan Menengah (SAK EMKM). Namun saat ini, banyak UMKM yang pengelolaan keuanganya dilakukan secara sederhana sebatas pencatatan jumlah uang masuk dan keluar dikarenakan minimnya pengetahuan ilmu akuntansi. Salah satunya yaitu UMKM Mebel Alumunium Dua Putri yang berada di Desa Lubuk Kemang Kabupaten Musi Rawas Utara, Seiring berkembanganya teknologi informasi Saat ini terdapat beberapa aplikasi akuntansi berbasis android hal ini dimaksudkan untuk mempermudah pemilik UMKM dalam menyusun laporan keuangan yaitu Aplikasi Akuntansi UKM. Penelitian ini menggunakan metode deskriptif kualitatif. Jenis pengumpulan data yang digunakan penulis adalah berupa data primer dan data sekunder, data primer adalah berupa wawancara terhadap pemilik UMKM Mebel Alumunium Dua Putri, data sekunder berupa laporan penjualan dan pengeluaran tahun 2021. Hasil penelitian penerapan Aplikasi Akuntansi UKM yang menyesuaikan dengan SAK EMKM pada Mebel Alumunium Dua Putri adalah menghasilkan Laporan Laba Rugi dan Laporan Posisi Keuangan (Neraca), namun dalam aplikasi Akuntansi UKM ini belum mampu untuk menghasilkan Catatan Atas Laporan Keuangan (CALK) sebagai pelengkap laporan keuangan sesuai dengan SAK EMKM.
Pengaruh Profitabilitas, Pertumbuhan Penjualan, dan Struktur Aktiva Terhadap Harga Saham Dengan Struktur Modal Sebagai Variabel Intervening Pada Perusahaan Sektor Barang Baku Yang Terdaftar di Bursa Efek Indonesia Nina Saputri; Dheo Rimbano; Dewi Anggraini; Eri Triharyati
AL-ULUM : Jurnal Ilmu Sosial dan Humaniora Vol 11, No 1 (2025): Edisi April
Publisher : Universitas Islam Kalimantan Muhammad Arsyad Al Banjari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31602/alsh.v11i1.18116

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh pengaruh profitabilitas, pertumbuhan penjualan, dan struktur aktiva terhadap harga saham dengan struktur modal sebagai variabel intervening pada perusahaan sektor barang baku yang terdaftar di Bursa Efek Indonesia periode 2019 sampai dengan 2023. Jenis penelitian ini adalah penelitian kuantitatif dengan metode data panel. Penelitian ini menggunakan metode pengumpulan data dengan observasi pada laporan keuangan perusahaan sektor barang baku yang terdaftar di Bursa Efek Indonesia melalui website www.idx.co.id., jurnal-jurnal terdahulu, dan buku pustaka. Hasil penelitian menunjukkan bahwa profitabilitas secara parsial mampu mempengaruhi harga saham. Struktur modal dinyatakan mampu memediasi pengaruh profitabilitas, pertumbuhan penjualan, dan struktur aktiva terhadap harga saham. Penelitian ini diharapkan mampu dijadikan referensi terutama bagi pihak perusahaan sektor barang baku mengingat kinerja perusahaan di sektor ini dapat berdampak langsung pada pertumbuhan ekonomi nasional.
ANALISIS DAMPAK PENGGUNAAN E-COMMERCE DAN SOCIAL COMMERCE DALAM MENINGKATKAN PERTUMBUHAN PENDAPATAN UMKM PADA MITRA YANG TERDAFTAR DIKANTOR DINAS KOPERASI DAN UKM KOTA LUBUKLINGGAU Junita Dian Sari; Dheo Rimbano; Dewi Anggraini; Arisky Andrinaldo
AL-ULUM : Jurnal Ilmu Sosial dan Humaniora Vol 11, No 1 (2025): Edisi April
Publisher : Universitas Islam Kalimantan Muhammad Arsyad Al Banjari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31602/alsh.v11i1.18095

Abstract

Penelitian ini bertujuan untuk menentukan dampak penggunaan platform E-commerce dan Social Commerce dalam meningkatkan pertumbuhan pendapatan UMKM di antara mitra yang terdaftar di Kantor Dinas Koperasi dan UKM Kota Lubuklinggau, serta faktor-faktor yang mendukung dan menghambat keberhasilan UMKM dalam menggunakan platform tersebut. Diharapkan hasil penelitian ini dapat membantu memenuhi kebutuhan UMKM sebagai referensi dalam menyediakan platform digital bagi bisnis mereka.Jenis penelitian ini adalah penelitian kualitatif dengan metode deskriptif. Penelitian ini menggunakan teknik pengumpulan data melalui wawancara, observasi, dan dokumentasi. Berdasarkan hasil penelitian, hasil penelitian menunjukkan bahwa penggunaan platform E-commerce dan Social Commerce merupakan solusi efektif untuk meningkatkan pendapatan UMKM di Kota Lubuklinggau. Dengan dukungan teknologi digital, UMKM dapat lebih kompetitif dalam menghadapi tantangan pasar. Namun, untuk mengoptimalkan potensi ini, diperlukan upaya bersama antara pelaku UMKM, pemerintah, dan pihak terkait untuk mengatasi hambatan yang ada, seperti literasi digital dan tenaga kerja terampil.Diharapkan hasil penelitian ini dapat menjadi referensi bagi UMKM lain yang ingin memanfaatkan teknologi digital dalam mengembangkan bisnis mereka, serta memberikan masukan bagi pemerintah daerah dalam merancang program yang lebih efektif untuk mendukung transformasi digital UMKM.
Pengaruh Kinerja ESG terhadap Kinerja Keuangan dengan Kekuatan CEO sebagai Variabel Moderasi pada Perusahaan Manufaktur yang Terdaftar di BEI Widya Oktavia; Dewi Anggraini; Arisky Andrinaldo
Media Bisnis Vol. 17 No. 2 (2025): Media Bisnis
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/mb.v17i2.3015

Abstract

This study aims to analyze the influence of environmental performance, social performance, and governance performance on financial performance with CEO power as a moderating variable. This research is a quantitative study using secondary data. Twelve manufacturing companies were selected through purposive sampling using predetermined criteria. The data analysis method used was panel data regression using Eviews 13. The results of this study indicate that the performance environmental, social performance, and governance performance simultaneously (f-test) has an effect on financial performance (ROA). Partially (t-test) environmental performance does not have a significant effect on financial performance (ROA), social performance does not have a significant effect on financial performance (ROA), and governance performance has a significant effect on financial performance (ROA). However, the results of the model equation test panel data regression (MRA) CEO power (CEO education) weakens or cannot moderate the influence of environmental performance on financial performance (ROA), CEO power (CEO education) strengthens or can moderate the influence of social performance on financial performance (ROA), and CEO power (CEO education) weakens or cannot moderate the influence of governance performance on financial performance (ROA).
Pengaruh Green Accounting dan Profitabilitas Terhadap Nilai Perusahaan Pertambangan yang Terdaftar di BEI Tahun 2020-2024 Paizer Turrahman; Suwarno Suwarno; Eri Triharyati; Dewi Anggraini
Jejak digital: Jurnal Ilmiah Multidisiplin Vol. 2 No. 5 (2026): AGUSTUS-SEPTEMBER
Publisher : INDO PUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/b35ge518

Abstract

This study aims to examine the effect of Green Accounting and Profitability on Firm Value in mining companies listed on the Indonesia Stock Exchange for the 2020-2024 period over 5 years. The sampling technique used purposive sampling, resulting in a total sample of 48 observation companies. The data used is secondary data obtained from the Indonesia Stock Exchange website and each respective company. The analysis method used in this study is panel data regression. This study uses Eviews 13. The results of this study indicate that: Green Accounting has no significant effect on Company Value; Profitability has no significant effect on Company Value; Green Accounting and Profitability no Company Value have a significant positive effect on Company Value, Recommendations regarding the Effect of Green Accounting and Profitability on the Value of Mining Companies listed on the Indonesia Stock Exchange. The importance of Companies disclosing environmental costs and managing assets in order to obtain greater profits to provide good hope for company sustainability.
The Influence of Environmental Performance, Social Performance, and Governance Performance on the Financial Performance of Banking Companies Listed on the Indonesia Stock Exchange Dewi Anggraini; Ridwan Nurazi; Fitri Santi; Berto Usman
International Journal of Social Science, Educational, Economics, Agriculture Research and Technology (IJSET) Vol. 5 No. 9 (2026): AUGUST
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.23021569

Abstract

This study aims to analyze the influence of environmental performance , social performance , and governance performance on the financial performance of banking companies listed on the Indonesia Stock Exchange for the period 2013–2022. This study uses a quantitative approach with secondary data obtained from company annual reports, financial reports, and the Thomson Reuters Refinitiv Asset4 database. The research sample was determined using a purposive sampling technique , while data analysis was carried out using a panel data regression method using the EViews 10 application. The results showed that environmental performance did not have a significant effect on financial performance as proxied by financial performance with the Return on Assets (ROA) approach with a probability value of 0.2978. Social performance also did not have a significant effect on financial performance with a probability value of 0.8998. Similarly, governance performance did not have a significant effect on financial performance with a probability value of 0.4320. These findings indicate that the implementation of environmental, social, and governance aspects in banking companies has not been able to directly increase profitability during the study period. The benefits of implementing these three aspects tend to be long-term, through improved corporate reputation, stakeholder trust, and enhanced business sustainability. Therefore, they are not yet fully reflected in improved financial performance. This research implies that banking companies need to continue strengthening the implementation of sustainability practices as a long-term strategy, while investors need to consider ESG aspects in addition to profitability indicators when evaluating company performance.
The Influence of E-wallet Use and Self-Control on the Financial Behavior of Generation Z in Lubuklinggau City Mediated by Perception Ease of Use Mirandha Maulidia Sari; Herman Paleni; Dewi Anggraini; Arisky Andrinaldo
Journal of Management, Economic, and Accounting Vol. 5 No. 4 (2026): Oktober
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jmea.v5i4.1773

Abstract

The purpose of this study is to determine the effect of e-wallet usage and self-control on the financial behavior of Generation Z in Lubuklinggau City mediated by perceived ease of use. This research method uses a quantitative method. Data collection was carried out by distributing questionnaires to 395 Generation Z in Lubuklinggau City who use e-wallets in their daily activities. Data analysis was carried out using Structural Equation Modeling (SEM) based on Partial Least Square (PLS) with the help of the SmartPLS application through outer model and inner model testing and hypothesis testing. The results of this study indicate e-wallet usage has a positive and significant effect on financial behavior through perceived ease of use as a mediating variable, and self-control has a positive and significant effect on financial behavior through perceived ease of use as a mediating variable. This study was only conducted on Generation Z in Lubuklinggau City so that the results of the study cannot be generalized to other regions. Furthermore, research data was obtained through a questionnaire that relied on respondents' perceptions. These findings enrich studies of financial behavior based on the Theory of Planned Behavior (TPB) and the Technology Acceptance Model (TAM) by demonstrating that ease of use of digital technology does not always have a direct impact on financial behavior but requires the support of internal factors in the form of individual self-control.
The Effect of Dividend Policy and Sales Growth on Stock Returns Mediated by Profitability in Companies in the Consumer Goods Industry on the Indonesian Stock Exchange Tria Reysya; Herman Paleni; Indrawati Mara Kesuma; Dewi Anggraini
Journal of Management, Economic, and Accounting Vol. 5 No. 4 (2026): Oktober
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jmea.v5i4.1774

Abstract

This study aims to examine the effect of dividend policy and sales growth on stock returns, mediated by profitability, among companies in the consumer goods industry listed on the Indonesia Stock Exchange (IDX) from 2021 to 2024. This study employs a quantitative method with a population of 131 companies; using purposive sampling, 34 companies were selected for the sample. Data were collected through secondary sources and analyzed using panel data analysis with Eviews 13 software. The results show that dividend policy has a negative and significant effect on stock returns, sales growth has a negative effect on stock returns, dividend policy and sales growth simultaneously affect stock returns, profitability does not mediate the effect of dividend policy on stock returns, profitability does not mediate the relationship between sales growth and stock returns.
Co-Authors Arisky Andrinaldo Berto Usman Dheo Rimbano Dian Wulan Sari Eri Triharyati Fitri Santi Indrawati Mara Kesuma Junita Dian Sari Lusi Yana Mirandha Maulidia Sari Nina Saputri Paizer Turrahman Paleni, Herman Ridwan Nurazi Suwarno Suwarno Tria Reysya Widya Oktavia Yunia Aisyah Amini