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All Journal Jurnal Akuntansi Indonesia EL-MUHASABA Juara: Jurnal Riset Akuntansi IQTISHADIA Jurnal Penelitian Ekonomi dan Bisnis Economic Education Analysis Journal Kinerja: Jurnal Ekonomi dan Manajemen AKTSAR: Jurnal Akuntansi Syariah KITABAH: Jurnal Akuntansi dan Keuangan Syariah JURNAL AKUNTANSI, MANAJEMEN DAN EKONOMI JAF- Journal of Accounting and Finance Iqtishadia: Jurnal Kajian Ekonomi dan Bisnis Islam Jurnal Eksplorasi Akuntansi (JEA) Media Akuntansi dan Perpajakan Indonesia (MAPI) Jurnal Ekonomi dan Bisnis El Mudhorib Jurnal Kajian Ekonomi dan Perbankan Syariah Disclosure: Journal of Accounting and Finance Jurnal Akuntansi dan Audit Syariah (JAAIS) Jurnal Ekonomi Manajemen Akuntansi Keuangan Bisnis Digital Publikasi Riset Mahasiswa Akuntansi Jurnal Akuntansi Syariah (JAkSya) Jurnal Ilmu Akuntansi Mulawarman (JIAM) Digital Bisnis: Jurnal Publikasi Ilmu Manajemen Dan E-commerce Jurnal Mahasiswa Akuntansi Samudra Balance : Media Informasi Akuntansi dan Keuangan J-ISACC : Journal of Islamic Accounting Competency Velocity: Journal of Sharia Finance and Banking Jurnal Akuntansi Syariah Jurnal Point Equilibrium Manajemen dan Akuntansi Sharef: Journal of Sharia Economics and Finance JAS (Jurnal Akuntansi Syariah) Jurnal Akuntansi Syariah (JAkSya)
Adelina Citradewi
IAIN Kudus
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Social Sciences Other

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ANALISIS PERBANDINGAN RASIO PROFITABILITAS SEBELUM DAN SELAMA PANDEMI COVID - 19 PADA PERUSAHAAN UMUM DAMRI Jalal Luddin; Adif Fachrudin; Adelina Citradewi
Jurnal Mahasiswa Akuntansi Samudra Vol 4 No 3 (2023)
Publisher : Program Studi Akuntansi, Fakultas Ekonomi. Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jmas.v4i3.8043

Abstract

This study was conducted to compare profitability ratios using Return On Assets (ROA), Return On Equity (ROE), Net Profit Margin (NPM), and Operating Profit Margin (OPM) methods in Perum Darmri before and during the covid-19 pandemic. The data used were secondary data obtained from the official website of Perum Damri using Perum Damri's financial reports for 2018-2021. The analysis technique used was quantitative comparison. The results showed that there was no difference in the profitability ratios of the Return On Assets (ROA), Return On Equity (ROE) and Net Profit Margin (NPM) methods at the beginning of the pandemic covid-19 and during the pandemic covid-19 only the Operating Profit Margin (OPM) there was a difference at the beginning of the pandemic covid-19 from another method. At the beginning of the pandemic covid-19, Perum Damri experienced an increase in Return On Assets (ROA), Return On Equity (ROE), and Net Profit Margin (NPM) methods but experienced a decrease in the Operating Profit Margin (OPM) method. During the pandemi covid-19 or during the pandemic covid-19, Perum Damri experienced a decrease in each ratio method used, both Return On Assets (ROA), Return On Equity (ROE) and Net Profit Margin (NPM) and Operating Profit Margin (OPM).
Analisis Perkembangan Profitabilitas Bank Syariah di Indonesia Pasca Merger Menjadi Bank Syariah Indonesia Niha Anjalil Muna; Fahrul Ishab Ramadhan; Adelina Citradewi
EL MUDHORIB: Jurnal Kajian Ekonomi dan Perbankan Syariah Vol. 4 No. 1 (2023): El Mudhorib Jurnal Kajian Ekonomi dan Perbankan Syariah
Publisher : Program Studi Perbankan Syariah, Fakultas Ekonomi dan Bisnis Islam, IAIN Fattahul Muluk Papua

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Abstract

Merger menjadi salah satu strategi bisnis yang diterapkan dua perusahaan atau lebih dalam mencapai kesepakatan sehingga dapat bersaing dengan perusahaan lain. Hal tersebut menggerakkan pemerintah menggabungkan tiga bank Syariah di Indonesia, yakni PT Bank Rakyat Indonesia Syariah (BRIS), PT Bank Negara Indonesia Syariah (BNIS) dan PT Bank Syariah Mandiri (BSM) menjadi Bank Syariah Indonesia (BSI) yang diharapkan dapat memberikan opsi lain kepada masyarakat dalam memilih lembaga keuangan sekaligus mampu mendorong pertumbuhan ekonomi dalam negeri. Oleh sebab itu, penulis tertarik untuk melakukan penelitian yang bertujuan mengetahui perbandingan profitabilitas antara ketiga bank tersebut, sebelum dan sesudah merger menjadi PT. Bank Syariah Indonesia (BSI). Metode penelitian yang digunakan yakni deskriptif-kuantitatif. Sedangkan rasio profitabilitas yang digunakan, yakni Operating Profit Margin (OPM), Net Profit Margin (NPM), Return on Asset (ROA), dan Return on Equity (ROE). Hasil Penelitian menunjukkan bahwa sebelum merger, rasio OPM dan NPM pada BRI Syariah, BNI Syariah dan Bank Syariah Mandiri periode 2019-2020 mengalami peningkatan yang cukup signifikan. Sedangkan rasio ROA dan ROE mengalami penurunan. Setelah merger menjadi Bank Syariah Indonesia, semua rasio mengalami peningkatan nilai
Analisis Rasio Profitabilitas untuk Mengukur Kinerja Keuangan (PT. Astra International Tbk 2019-2022) Naili Darojah Naili; Asraf Ibrahim; Adelina Citradewi
Balance: Media Informasi Akuntansi dan Keuangan Vol. 15 No. 2 (2023): Jurnal BALANCE: Media Informasi Akuntansi dan Keuangan
Publisher : Universitas Palangka Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52300/blnc.v15i2.9698

Abstract

One of the leading industrial companies in automotive manufacturing is PT Astra International Tbk, which is also listed on the Indonesia Stock Exchange. The purpose of this study is to find out how to measure profitability using ROE, ROA, NPM, and GPM ratios for PT. Astra International Tbk in 2019–2022. The study in question uses descriptive quantitative methods, which involve analyzing company employee data, and a special type of study using time series data from 2020-2022 financial forecasts. The results of the analysis show that financial work is based on profitability; this shows ROE, ROA, and NPM are consistently increasing year after year and at a higher rate than the industry. This shows that there is a good financial job. GPM will fluctuate between 2020 and 2021, and there will be another increase in the following year, 2022.
Analisis Laporan Keuangan Perusahaan Menggunakan Rasio Likuiditas Pada PT. Indofood Suksess Makmur TBK Tahun 2020-2021 Atmim Nurona Nurona; Khubib Miftakhul Amin; Adelina Citra Dewi
JAF (Journal of Accounting and Finance) Vol 7 No 2 (2023): JAF - Journal of Accounting and Finance
Publisher : FEB-Telkom University Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25124/jaf.v7i2.6228

Abstract

Financial reports aim to provide company information on financial performance, financial position, and financial position that can change, these parties really need information that aims to make and determine decisions. The company's financial position is influenced by controlled resources, financial structure, liquidity and solvency, in order to be able to adapt to a frequently changing environment. The current ratio from year to year is below the standard value of 200%. In 2020 the current ratio of 95.0% can be said to be not good, then it will increase in 2021 to 193.6% because current assets are larger and can be said to be good. Based on the quick ratio of PT. Indofood Sukses Makmur Tbk in 2020-2021 is categorized as quite good because it has not yet reached the industry standard of 67.4% and every year it experiences the same increase and stability as the current ratio. Next is the result of the cash ratio of PT. Indofood Sukses Makmur Tbk in 2020 of 42.8% can be said to be good because it is below the 2021 standard which is categorized as very good and the company has been able to pay off its longterm debt using the availability of cash and cash equivalents. Keywords: Financial Reports, Liquidity Ratio, Industry Standard
Peran Good Corporate Governance dalam Memoderasi Faktor-Faktor yang Memengaruhi Kinerja Keuangan Maria Ulfa; Adelina Citradewi
Juara: Jurnal Riset Akuntansi Vol. 13 No. 2 (2023): Juara: Jurnal Riset Akuntansi
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar

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Abstract

Financial performance is the first face for companies that determine the willingness of investors to invest their capital. For businesses, financial performance is crucial because it serves as a gauge for assessing the health of the organization's finances. As a result, businesses need to be aware of the variables that can impact financial performance. With good corporate governance acting as a moderator, this study aims to collect empirical evidence and investigate the impact of implementing green accounting, intellectual capital, and firm size on financial performance. Companies in the energy sector that are listed on the IDX for the 2019–2021 period were the focus of this research. Purposive sampling was used in the sampling technique, and samples from 20 companies were obtained. Multiple linear regression and moderate regression analysis are the data analysis methods used. The results show that the implementation of green accounting has no effect on financial performance, intellectual capital has an effect on financial performance, and firm size has an effect on financial performance. Good corporate governance is not able to moderate the effect of implementing green accounting and firm size on financial performance, conversely good corporate governance is able to moderate the effect of intellectual capital on financial performance.
Analisis tingkat kinerja keuangan perusahaan melalui rasio likuiditas, profitabilitas, dan solvabilitas pada laporan keuangan Fineshia Pramurdyawardani; Kharisma Dheni Wati; Adelina Citradewi
KINERJA Vol 20, No 2 (2023): Mei
Publisher : Faculty of Economics and Business Mulawarman University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30872/jkin.v20i2.13651

Abstract

Penelitian ini memiliki tujuan untuk menguji secara empiris mengenai laporan keuangan dalam menilai tingkat kinerja keuangan perusahaan serta mencari tahu pada tahun berapa PT. Mayora Indah Tbk memiliki kinerja yang sehat dan baik. Penelitian ini menggunakan data kuantitatif berbentuk laporan keuangan PT Mayora Indah Tbk Tahun 2021-2022. Sedangkan sumber data yang akan dianalisis berbentuk data sekunder. Populasi yang digunakan dalam penelitian ini melalui data yang berasal dari Laporan Keuangan PT Mayora Indah Tbk tahun 2021-2022. Sampel penelitian ini yaitu data posisi keuangan dan laporan laba rugi tahun 2021-2022. Metode dokumentasi digunakan sebagai metode pengumpulan data pada penelitian ini. Teknik analisis data dilakukan dengan membandingkan hasil rasio-rasio finansial antar periode pada perusahaan. Hasil dalam penelitian ini menyatakan bahwa kinerja keuangan PT. Mayora Indah tahun 2022 perusahaan masih dikatakan belum baik dikarenakan memiliki nilai aset dan ekuitas yang dibiayai oleh hutang sangat tinggi. Selain itu pada tahun 2021 dan 2022 perusahaan kuranh optimal dalam menghasilkan laba (profit), sedangkan jika dilihat dari analisis likuiditas perusahaan dikatakan memiliki kemampuan yang baik setiap tahunnya dalam melunasi hutang lancarnya.
Peran Dewan Komisaris dalam Memoderasi Faktor-Faktor yang Mempengaruhi Pengungkapan Islamic Social Reporting Adelina Citradewi; Faizunnisa’ Faizunnisa’
Jurnal Akuntansi Indonesia Vol 12, No 2 (2023): Jurnal Akuntansi Indonesia
Publisher : Universitas Islam Sultan Agung (UNISSULA), Faculty of Economics, Department of Accounting

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/jai.12.2.165-181

Abstract

ABSTRACT This study aims to determine the role of the board of commissioners in moderating the effect of profitability, firm size, and leverage on ISR disclosure. The update in this study lies in the role of the board of commissioners in moderating the factors that influence ISR disclosure. The population in this literature is Islamic Commercial Banks listed in Islamic Banking Statistics from 2018 to 2022. Fifty samples were taken from this population based on purposive sampling on certain criteria. This type of research is based on explanation with a quantitative methodology. Using the statistical program IBM SPSS 26, testing the hypothesis with multiple linear regression analysis and Moderated Regression Analysis (MRA). The results of the study reveal that the board of commissioners can strengthen the influence between profitability on ISR disclosure, but the board of commissioners can weaken the effect between firm size and leverage on ISR disclosure. Keywords: Islamic Social Reporting (ISR), Profitability, Firm Size, Leverage, and Board of Commissioners ABSTRAK Penelitian ini bertujuan untuk mengetahui peran dewan komisaris dalam memoderasi pengaruh profitabilitas, ukuran perusahaan, dan leverage terhadap pengungkapan ISR. Pembaharuan dalam penelitian ini terletak pada peran dewan komisaris yang memoderasi faktor-faktor yang mempengaruhi pengungkapan ISR. Populasi dalam literatur ini adalah Bank Umum Syariah yang tercantum pada Statistik Perbankan Syariah dari tahun 2018 hingga 2022. Dari populasi ini diambil 50 sampel berdasarkan dengan purposive sampling pada kriteria tertentu. Jenis penelitian berbasis penjelasan dengan metodologi kuantitatif. Menggunakan program IBM SPSS statistic 26, pengujian hipotesis dengan analisis regresi liniar berganda dan Moderated Regression Analysis (MRA). Hasil penelitian memperlihatkan bahwa dewan komisaris dapat memperkuat pengaruh antara profitabilitas terhadap pengungkapan ISR, namun dewan komisaris dapat memperlemah pengaruh antara ukuran perusahaan dan leverage terhadap pengungkapan ISR. Kata Kunci: Islamic Social Reporting (ISR), Profitabilitas, Ukuran Perusahaan, Leverage, dan Dewan Komisaris
ANALISIS KINERJA KEUANGAN BERDASARKAN RASIO LIKUIDITAS DAN PROFITABILITAS PADA PT. GARUDAFOOD PUTRA PUTRI JAYA TBK Ni'mah Diana; Muhammad Nova Zainal; Endang Fatimatul Zahro; Adelina Citradewi
Jurnal Akuntansi Syariah (JAkSya) Vol 3, No 2 (2023): JAkSya Jurnal Akuntansi Syariah
Publisher : IAIN BATUSANGKAR

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31958/jaksya.v3i2.9649

Abstract

Penelitian ini bertujuan untuk menganalisis kinerja keuangan PT. Garudafood Putra Putri Jaya Tbk selama tahun 2020-2022 berdasarkan rasio likuiditas dan rasio profitabilitas. Penelitian ini menggunakan metode pendekatan deskriptif kuantitatif. Sumber data penelitian adalah data sekunder berupa laporan keuangan tahunan 2020-2022 dengan teknik analisis data menggunakan perhitungan rasio likuiditas dan rasio profitabilitas. Berdasarkan hasil penelitian menunjukkan bahwa penilaian kinerja keuangan pada PT Garudafood Putra Putri Jaya Tbk cenderung tidak stabil. Pada rasio likuiditas dilihat dari current ratio dan quick ratio berada dalam kondisi “baik” karena tidak jauh di bawah rata-rata industri, sedangkan dari sisi cash ratio berada dalam kondisi “sangat baik” karena berada di atas rata-rata industri. Kemudian pada rasio profitabilitas dikatakan dalam kondisi kurang baik karena net profit margin, return on asset, dan return on equity berada di bawah rata-rata industri.Kata Kunci: Kinerja Keuangan; Likuiditas; ProfitabilitasThis study aims to analyze the financial performance of PT. Based on liquidity ratios and profitability ratios, Garudafood Putra Putri Jaya Tbk during 2020-2022. This study uses a quantitative descriptive approach method. The research data source is secondary data in the form of annual financial reports for 2020-2022 with data analysis techniques using liquidity ratio calculations and profitability ratios. The study results show that the financial performance assessment at PT Garudafood Putra Putri Jaya Tbk tends to be unstable. The liquidity ratio, seen from the current ratio and quick ratio, is in "good" condition because it is not far below the industry average, while in terms of the cash ratio it is in "very good" condition because it is above the industry average. Then the profitability ratios are said to be in unfavorable condition because the net profit margin, return on assets, and return on equity are below the industry average.Keywords: Financial Performance; Liquidity; Profitability
Peran Reputasi Perusahaan dalam Memediasi Pengaruh Corporate Social Responsibility dan Ukuran Dewan Direksi terhadap Kinerja Keuangan Perusahaan Adelina Citradewi; Evi Widiani
Jurnal Eksplorasi Akuntansi Vol 6 No 1 (2024): Jurnal Eksplorasi Akuntansi (JEA)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jea.v6i1.1404

Abstract

In the last five years, service industry companies have experienced the sharpest decline in financial performance compared to companies in other sectors. This research aims to determine the effect of CSR and the size of the board of directors on financial performance, which is mediated by company reputation. The population used in this research is all service industry issuers registered on the IDX (Indonesian Stock Exchange), totaling 1,338 issuers in 2019-2021. Purposive sampling is the technique of choice in sampling decisions, and a total sample of 69 issuers was obtained. The data analysis techniques used in this research are panel data regression analysis and path analysis. Based on the research results, it was concluded that the CSR variable had an effect on the company's reputation, the company's reputation had an effect on the company's financial performance, the size of the board of directors had no effect on the company's reputation, CSR and the size of the board of directors had no effect on the company's financial performance and could not be mediated by the company's reputation. Future research can expand the research sample and variables so that the coverage is broader and more factors can influence the company's financial performance.
Firm Characteristic, Islamic Corporate Social Responsibility, and Implementation of Environmental Management Accounting (EMA) Ni’mah Nur Afifah; Nor Hadi; Adelina Citradewi
IQTISHADIA Vol 16, No 2 (2023): IQTISHADIA
Publisher : Ekonomi Syariah IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/iqtishadia.v16i2.23063

Abstract

This article aims to empirically examine the effect of industry sensitivity, public ownership, and Corporate Social Responsibility (CSR) on the implementation of Environmental Management Accounting (EMA). The three independent variables test the contingency theory in the form of a contingent or contextual variable relationship in encouraging the implementation of the EMA. This study uses secondary data to collect data using the documentation method in the annual report and sustainability report in 2021. The sample was determined using purposive sampling, consisting of 46 manufacturing firms in the basic and chemical industries, mining, and consumer goods industries registered at the Indonesia Stock Exchange (IDX). Data processing employs Ordinary Least Squares (OLS). The results showed that two of the three hypotheses were rejected, namely, industry sensitivity (H1 ) and public ownership (H2 ), indicating no effect on EMA, while Islamic Corporate Social Responsibility (ICSR) (H3 ) indicated an influence on EMA. The test results imply that contingencies considerations in the form of high-cost ICSR alignments and not necessarily recommendations in conventional accounting recognition encourage the implementation of EMA. It is necessary to determine the suitability of the contingency variables in encouraging the implementation of the EMA.
Co-Authors Adib Aulia Shofiana Adif Fachrudin Afifah, Ni’mah Nur Agus Triyani Ainiyah, Winda Qurotul Andhea, Hani Meda Anggraeni, Firda anita desti kartikasari Aprilia, Alfi Noor Asraf Ibrahim Atmim Nurona Nurona Aula Mustaghfiroh Aulia, Mega Ayu Okta Awalia, Dea Eklima Putri Azizah, Rima Amalia Nor Diana, Ni'mah Endang Fatimatul Zahro Eva Novitasari Evi Widiani Evi Widiani Fahrul Ishab Ramadhan Faizunnisa’ Faizunnisa’ Fatikha Rizqya Nur Febriana, Ismi Nur Febriyanti, Silfiana Fina Silfya Fineshia Pramurdyawardani Firda Anggraeni Fitriyah, Luluk Gunawan, Novita Dhanty Hani, Naimatul Ifada Retno Ekaningrum Indriani, Selvia Jalal Luddin kartikasari, anita desti Kharisma Dheni Wati Khubib Miftakhul Amin Laili, Nasyiyatul Latifatuz Zahro, Rizka Linda Agustina Linda Qurrotul Aini Margunani, Margunani Maria Ulfa Miftakhul Qurotul Aini Muhammad Aqdam Baihaqi Muhammad Nova Zainal Naili Darojah Naili Nasyiyatul Laili nathania, yofie meisya Ni'mah Diana Niha Anjalil Muna Ni’mah Nur Afifah Ni’mah Nur Afifah Nofita Rahmawati Nor Hadi Nor Hadi Norma Setiyani Norma Setiyani Novita Dhanty Gunawan Novitasari, Eva Nur Afifah, Ni’mah Nur Aini, Intan Nurul Hidayah QOMARIYAH, SITI NUR Rohmah, Awaliyah Mualisatur sa'diyah, zahrotus Setiyani, Norma Shofiana, Adib Aulia Sintaliya Sintaliya Siti Mutmainah Siti Nur Qomariyah SITI RACHMAWATI siti rachmawati Suhita Whini Setyahuni Sulistiyawati Sulistiyawati Sulistiyawati Sulistiyawati Wati, Kharisma Dheni Widiani, Evi yofie meisya nathania Zahro, Endang Fatimatul zahrotus sa'diyah Zainal, Muhammad Nova