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All Journal Jurnal Wira Ekonomi Mikroskil JOURNAL OF APPLIED ACCOUNTING AND TAXATION YUME : Journal of Management Jurnal Akuntansi Bisnis dan Publik JURNAL MUTIARA AKUNTANSI Enrichment : Journal of Management Journal of Social Science International Journal Of Science, Technology & Management (IJSTM) Jurnal Bisnis Mahasiswa Proceeding International Seminar of Islamic Studies International Journal of Humanities Education and Social Sciences Brilliant International Journal of Management and Tourism (BIJMT) Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMAK) Proceedings of The International Conference on Business and Economics Journal of Social Science JAKBS International Journal of Management Research and Economics Jurnal Bisnis dan Manajemen (JURBISMAN) Journal of Advances in Accounting, Economics, and Management Jurnal Akuntansi, Manajemen, dan Perencanaan Kebijakan International Journal of Economic Research and Financial Accounting Ekoman: Jurnal Ekonomi, Bisnis Dan Manajemen Brilliant International Journal of Management and Tourism
azzahra, an suci
Universitas Pembangunan Panca Budi
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The The Effect Of Company Size And Debt Policy On Companies In The Technology Sector Bangun, Yulia Ribuna Br Bangun; Annisa Khairani; Abel Sonia S; An Suci Azzahra
International Journal of Economic Research and Financial Accounting Vol 3 No 2 (2025): IJERFA JANUARY 2025
Publisher : CV. AFDIFAL MAJU BERKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55227/ijerfa.v3i2.262

Abstract

This study aims to determine the effect of company size and debt policy on firm value in technology sector companies that are included in the IDX list for the 2020-2023 period. The research sample consisted of 16 companies selected by applying purposive sampling method. Multiple regression analysis is applied to be the data analysis method in this study. The type of data used is secondary data obtained from www.idx.co.id. The results of this study show that company size and debt policy have a partial but significant effect on firm value.
The Effect of Debt Policy, Profitability, and Company Size on Health Sector Company Value Dio Jeremia Sembiring; Nayla Nurul putri; Pricillia Deborah valentine; Nuraini Azlin; An Suci Azzahra
International Journal of Economic Research and Financial Accounting Vol 3 No 2 (2025): IJERFA JANUARY 2025
Publisher : CV. AFDIFAL MAJU BERKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55227/ijerfa.v3i2.266

Abstract

This study aims to analyze the impact of debt policy, profitability, and firm size on firm value in the healthcare sector. Using multiple linear regression analysis and secondary data from 72 companies, the findings reveal that debt policy (with a coefficient of -0.45) and profitability (with a coefficient of -0.38) have a significant negative effect on firm value, while firm size (with a coefficient of 0.52) has a significant positive effect. These results indicate that an increase in firm size leads to a higher firm value, whereas higher debt and lower profitability reduce firm value. These insights are crucial for financial management in healthcare companies, especially in a dynamic market where maintaining competitiveness is key
The Effect Of Working Capital And Liquidity On The Profitability Of Companies In The Infrastructure Sector That Are Listed On The Bei In The Period 2020-2023 Meiman Kristian Putra Gulo; Marshanda Marshanda; Febriani Nur Rahman; Indah Lestari; An Suci Azzahra
International Journal of Economic Research and Financial Accounting Vol 3 No 2 (2025): IJERFA JANUARY 2025
Publisher : CV. AFDIFAL MAJU BERKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55227/ijerfa.v3i2.303

Abstract

The State Defense System is directed towards fulfilling the basic minimum needs, or Minimum Essential Force (MEF). MEF is one of the targets of the National Medium-Term Development Plan (RPJMN) in the field of defense, divided into three stages. In the Master Plan for Defense Industry Development, the target of MEF phase III is to support the ideal posture, creating growth in the defense industry by 2029, and achieving Defense Industry Independence. This study aims to evaluate the MEF policy in realizing Defense Industry Independence so that it can become a pillar of sustainable defense economics. The research method used is qualitative with a literature study approach. This study uses the Evaluation Theory with the CIPP Model, where the research results show that: In the context evaluation, the MEF Policy emerges as a solution to realize the state's defense system towards the ideal posture to create Defense Industry Independence. In the input evaluation, it can be seen in the MEF Alignment process. In the process evaluation, it can be seen how MEF serves as a framework in realizing an independent defense industry so that it can become a pillar of sustainable defense economics through the Import Substitution Industrialization Policy and realizing downstream processes in the Defense Industry. Meanwhile, in the product evaluation, factors that hinder the realization of Defense Industry Independence were found. These factors include insufficient budget for domestic Defense Industry R&D compared to the budget for importing defense equipment from abroad, the lack of quality human resources, and funding limitations. To overcome these problems, a review of the performance of KKIP, as a state institution directly involved in overseeing the development of domestic defense equipment until 2029, is necessary
Effect of Fraud Triangle on Financial Statement Fraud (Empirical Study on Transportation and Logistics Subsector Companies on the Indonesia Stock Exchange for the Period 2021-2024) Silitonga, Juliarta Elisabeth; Nabila, Talitha; Sihombing, Dona Olivia; Luthfi, Muhammad Khoiri; Azzahra, An Suci
Journal of Advances in Accounting, Economics, and Management Vol. 2 No. 4 (2025): June
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/aaem.v2i4.728

Abstract

This study aims to analyze the effect of the Fraud Triangle consisting of pressure, opportunity, and rationalization on the financial performance of transportation and logistics companies listed on the Indonesia Stock Exchange (IDX) for the 2021-2024 period. Financial statement fraud is a form of manipulation that can harm investors and damage the integrity of the capital market. The research method used is quantitative with an emphasis on empirical studies. The data used are financial reports and annual reports of companies sampled as many as 12 companies using financial reports for 2021-2024 using purposive sampling method. The analysis technique used is multiple regression to determine the effect of each variable in the Fraud Triangle, namely DER, TATO and ROE on the condition of the financial statements evaluated using the Beneish M-Score. Research findings, pressure and opportunity have a significant impact on the state of financial statement fraud, while rationalization does not have a significant impact on financial statements which provides important implications for regulators and business people to improve internal monitoring and   development to prevent the occurrence of financial statement conditions.
Analysis of Factors Influencing the Financial Management Behavior of Medan City Students Meigia Nidya Sari; An Suci Azzahra
International Journal of Management Research and Economics Vol. 3 No. 3 (2025): August : International Journal of Management Research and Economics
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/ijmre-itb.v1i3.923

Abstract

This research aims to find out how financial literacy and financial attitudes influence students' financial management behavior. Data collection was carried out by distributing questionnaires to 110 Medan City students to find out responses regarding the state of financial literacy, financial attitudes, and financial management behavior of students. Based on the results of the analysis, it shows that partially and simultaneously, the higher the financial literacy and financial attitude, the higher the student's financial management behavior. Students have relatively good behavior, indicating that students are able to apply the knowledge and attitudes they have to their financial management behavior. Optimizing financial literacy and attitudes is needed so that student behavior in managing finances becomes better in order to face increasingly complex financial problems.
Literature Review: The Influence of Forensic Audit, Investigative Audit, and Auditor Independence on Fraud Disclosure Sitorus, Atikah Zuhra; Aliyah, Dini Rahma; Br. Bangun, Mudtiani Hakim; Lubis, Nurmala Sari; Azzahra, An Suci
Jurnal Akuntansi, Manajemen, dan Perencanaan Kebijakan Vol. 2 No. 4 (2025): June
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/jampk.v2i4.694

Abstract

This study aims to analyze the effect of Good Corporate Governance (GCG) on company financial performance. GCG functions as a system that regulates and manages companies to create added value for all stakeholders. The method used is qualitative with a literature study approach, collecting and analyzing various academic sources and related publications. The results of the study indicate that the board of directors has a positive and significant influence on the financial performance of companies. Meanwhile, the influence of independent commissioners and managerial ownership shows mixed results, and the influence of the audit committee on financial performance tends to be inconsistent, with some studies finding no significant influence. Overall, the effective implementation of GCG is crucial for improving a company's financial performance and attracting investor attention. The conclusion of this study emphasizes that the optimal application of GCG principles can be a key factor in strengthening a company's financial performance and competitiveness in the market
Peran Audit Forensik dalam Mendeteksi dan Mencegah Penggelapan Aset di Perusahaan Aurora, Titania; Tampubolon, Merna Gletesya; Sirait, Netty Julianti; Manao, Marcella Chintya; Sari, Putri Utami Permata; Azzahra, An Suci
Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi Vol. 4 No. 2 (2025): Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi
Publisher : CV. Picmotiv

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61930/jebmak.v4i2.1132

Abstract

Penggelapan aset merupakan salah satu bentuk kecurangan yang paling sering terjadi di lingkungan perusahaan dan memberikan dampak signifikan terhadap kelangsungan operasional serta reputasi organisasi. Audit forensik hadir sebagai solusi investigatif untuk mendeteksi serta mencegah praktik tersebut melalui pendekatan sistematis yang mencakup analisis data keuangan, pelacakan alur dana, wawancara mendalam, dan teknik digital forensik lainnya. Penelitian ini menggunakan metode studi literatur dengan menelaah berbagai referensi relevan dalam lima tahun terakhir guna memahami efektivitas audit forensik dalam pengungkapan kasus penggelapan aset. Hasil penelitian menunjukkan bahwa audit forensik mampu mengidentifikasi kelemahan dalam sistem pengendalian internal dan memberikan rekomendasi strategis yang dapat memperkuat transparansi serta akuntabilitas perusahaan. Meskipun dihadapkan pada tantangan teknologi dan keterbatasan sumber daya, audit forensik tetap menjadi alat penting dalam membangun budaya bisnis yang bersih dan terpercaya.
Pengaruh Good Corporate Governance Terhadap Kinerja Keuangan pada Sektor Transportasi dan Logistik yang Terdaftar di Bursa Efek Indonesia Tahun 2020-2023 Sirait, Netty Julianti; Tampubolon, Merna Gletesya; Aurora, Titania; Azzahra, An Suci
Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi Vol. 4 No. 2 (2025): Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi
Publisher : CV. Picmotiv

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61930/jebmak.v4i2.1133

Abstract

Penelitian ini bertujuan untuk menganalisis dampak Good Corporate Governance melalui komisaris independen dan kepemilikan institusional terhadap kinerja keuangan melalui ROA. Penelitian ini menggunakan pendekatan kuantitatif, dengan menggunakan 19 perusahaan sektor transportasi dan logistik sebagai sampel yang diperoleh melalui teknik purposive, menghasilkan 76 observasi dari periode 2020-2023. Analisis data dilakukan melalui regresi linear berganda dengan SPSS, hasil pengolahan menunjukkan secara parsial kepemilikan institusional berpengaruh terhadap ROA, sedangkan komisaris independent tidak berpengaruh. Secara simultan kedua variabel berpengaruh terhadap ROA. Hasil ini memberikan bukti bahwa kepemilikan institusional dapat mendukung peningkatan kinerja keuangan perusahaan di sektor tersebut.
Pengaruh Dewan Direksi dan Komite Audit Terhadap Kinerja Keuangan Pada Perusahaan Subsektor Telekomunikasi Miranda, Aqilah; Lukna, Yohanes Kevin; Sihombing, Dona Olivia; Septika, Edya Nashwa; Azzahra, An Suci
Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi Vol. 4 No. 2 (2025): Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi
Publisher : CV. Picmotiv

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61930/jebmak.v4i2.1136

Abstract

Penelitian ini bertujuan mengkaji pengaruh keberadaan Dewan Direksi dan Komite Audit terhadap kinerja keuangan perusahaan yang diukur melalui Return on Equity (ROE). Penelitian menggunakan pendekatan kuantitatif dengan menggunakan 19 perusahaan yang termasuk pada subsektor telekomunikasi yang tercatat di Bursa Efek Indonesia pada periode 2021–2024. Metode sampling yang digunakan adalah purposive dan analisis data melalui regresi linear berganda melalui SPSS. Hasil penelitian menunjukkan bahwa dewan direksi memberikan pengaruh positif terhadap kinerja keuangan. Sedangkan, komite audit memberikan pengaruh negatif terhadap kinerja keuangan.
Pengaruh Good Corporate Governance Terhadap Kinerja Keuangan Pada Perusahaan Industri Subsektor Transportasi Yang Terdaftar di Bursa Efek Indonesia (BEI) Periode 2021-2024 Aliyah, Dini Rahma; Bangun, Mudtiani Hakim Br.; Parsi, Citra Amelia; Azzahra, An Suci
Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi Vol. 4 No. 2 (2025): Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi
Publisher : CV. Picmotiv

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61930/jebmak.v4i2.1155

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Good Corporate Governance (GCG) terhadap kinerja keuangan pada perusahaan industri subsektor transportasi yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2021–2024. GCG diukur melalui beberapa indikator, yaitu dewan komisaris independen, kepemilikan institusional, dan komite audit. Kinerja keuangan diukur menggunakan rasio Return on Assets (ROA). Metode penelitian yang digunakan adalah kuantitatif dengan pendekatan regresi linier berganda. Sampel penelitian dipilih menggunakan metode purposive sampling, dengan total 19 perusahaan sebagai objek penelitian. Hasil analisis menunjukkan bahwa secara parsial dan simultan, beberapa variabel GCG memiliki pengaruh signifikan terhadap kinerja keuangan, meskipun tingkat pengaruhnya bervariasi. Penelitian ini memberikan implikasi bahwa penerapan prinsip-prinsip GCG yang baik dapat menjadi faktor penting dalam meningkatkan kinerja keuangan perusahaan, khususnya di sektor transportasi yang sangat bergantung pada kepercayaan investor dan efisiensi operasional.
Co-Authors Abel Sonia S Afriliyani, Intan Aliyah, Dini Rahma Alyuna Andini Amalia, Sabrina Rizky Annisa Fajariah Damanik Annisa Khairani Anwar Suhut Arini Arini Aurora, Titania Ayu Wirdha Ningsih Ayu Wirdha Ningsih Ayu Wirdha Ningsih Azlin, Nuraini Bangun, Mudtiani Hakim Br. Bangun, Yulia Ribuna Br Bangun Br. Bangun, Mudtiani Hakim Dio Jeremia Sembiring Dona Olivia Sihombing Eka Susilawaty, Tengku Fadilah, Alma Hafsa Fazria, Rizka Febriani Nur Rahman HS, Widy Hastuty Indah Lestari Iskandar Muda Larasasti, Sindy Lubis, Nurmala Sari Lubis, Salsabila Azzahro Lukna, Yohanes Lukna, Yohanes Kevin Manao, Marcella Chintya Marcella Chintya Manao Marshanda Marshanda Meigia Nidya Sari Meiman Kristian Putra Gulo Mika Debora Br Barus Miranda, Aqilah Muhammad Agus Muljanto Muhammad Khoiri Luthfi Muhammad Luthfi Nabila Rahmadayanti Nabila, Talitha Nada Syifa Athaya Napitupulu, Stephanie Imaylia Nasib Natasha Natasha Natasha, Natasha Nayla Nurul Putri Nayma, Salshabilla Nova Elisabeth Hutagalung Nuraini Azlin Octavia, Melanie Panjaitan, Gloria Oktavania Parsi, Citra Amelia Prana Ugiana Gio Pratama, Rizky Raditya Pricillia Deborah Valentine Purba, Seprianto Putri, Nayla Nurul Sambas Ade Kesuma Sari, Adila Sari, Meigia Nidya Sari, Putri Utami Permata Sari, Shaila Pratika Sembiring, Dio Jeremia Septika, Edya Nashwa Sihombing, Dona Olivia Silitonga, Juliarta Elisabeth Sindy Larasasti Sirait, Netty Julianti Sitorus, Atikah Zuhra Suci Ramadhani Suci Ramadhani, Suci Suti Agustin Talitha Nabila Tamba, Rani Rosya Tampubolon, Merna Gletesya Tengku Eka Susilawaty Tsamara Nayla Safitri Valentine, Pricillia D. Widy Hastuty HS Zulpa Okta Nita