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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 Rasio Keuangan Untuk Menilai Finance Performance Pada Laporan Keuangan PT Ace Hardware Indonesia Tbk Nur Aini, Intan; Latifatuz Zahro, Rizka; Citradewi, Adelina
Journal of Islamic Accounting Competency Vol. 3 No. 2 (2023): J-ISACC (Journal Of Islamic Accounting Competency)
Publisher : Prodi Akuntansi Syariah UIN Sulthan Thaha Saifuddin Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30631/jisacc.v3i2.1862

Abstract

Laporan keuangan yang berasal dari proses akuntansi, dikomunikasikan dengan pihak-pihak yang berkepentingan tentang data perusahaan keuangan . Laporan keuangan adalah informasi yang dapat menunjukkan kinerja perusahaan. Selama kurun waktu tertentu, aktivitas bisnis selalu dicatat dalam laporan keuangan. Nilai transaksi ditunjukkan dalam jumlah mata uang, baik dalam rupiah maupun dalam mata uang asing. Tujuan dari penelitian ini adalah untuk menilai kinerja keuangan PT Ace Hardware Indonesia Tbk dari tahun 2019 hingga 2022, termasuk rasio likuiditas, solvabilitas, aktivitas, dan profitabilitas. PT Ace Hardware Indonesia Tbk adalah perusahaan penjualan eceran (ritel) yang berfokus pada barang-barang kebutuhan rumah tangga dan gaya hidup. Produk yang dijual meliputi peralatan rumah tangga, peralatan kebersihan, peralatan elektronik, peralatan dapur, dan peralatan pendukung mobil. Selain itu, perusahaan jugamelakukan ekspor impor dan beroperasi sebagai agen dan distributor.  Penelitian deskriptif ini menganalisis laporan keuangan dan laba rugi PT Ace Hardware Indonesia Tbk selama empat tahun terakhir. Hasilnya menunjukkan bahwa perusahaan memiliki dana untuk membayar utang yang harus dibayarnya tanpa harus menjualsediaan jika ingin melunasi utang. Sebaliknya, perusahaan dapat menjual surat berharga atau penagihan. Selama empat tahun terakhir, rasio likuiditas untuk Current Ratio, Quick Ratio, dan Cash Ratio meningkat, tetapi tidak signifikan. Rasio solvabilitas turun di bawah rata-rata industri. Selama empat tahun terakhir, rasio aktivitas PT Ace Hardware Indonesia Tbk juga berubah. Rasio rasio profitabilitas untukmargin laba kotor dan margin laba bersih juga berubah.
The Role of CSR in Moderating the Factors that Affect Firm Value in State-Owned Enterprises (SOEs) in Indonesia Citradewi, Adelina; Febriana, Ismi Nur
Jurnal Point Equilibrium Manajemen dan Akuntansi Vol. 7 No. 1 (2025): Jurnal Point Equilibrium Manajemen dan Akuntansi
Publisher : Universitas Sumatera Barat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59963/jpema.v7i1.422

Abstract

This study aims to examine the influence of profitability, liquidity, and leverage on firm value and to investigate the moderating role of corporate social responsibility (CSR) in these relationships. The research employs a quantitative approach and is classified as descriptive. The population consists of state-owned enterprises (SOEs) listed on the Indonesia Stock Exchange (IDX) during the period 2022–2024. The sampling technique used is purposive sampling, with specific criteria applied to obtain a total of 62 samples. Following the classical assumption tests, the normality test indicated that the data were not normally distributed and that outliers were present. Using EViews 12, a total of 5 outliers were identified, resulting in 57 usable samples. The data analysis techniques applied include panel data regression and Moderated Regression Analysis (MRA). Hypothesis testing is conducted through the coefficient of determination (R²), partial test (t-test), and simultaneous test (F-test), using EViews 12 software. The results show that profitability has a significant positive effect on firm value, while liquidity does not have a significant effect. Leverage is found to significantly affect firm value. Additionally, CSR does not moderate the relationship between profitability and firm value, liquidity and firm value, nor leverage and firm value. These findings suggest that financial performance indicators such as profitability and leverage are more influential on firm value, while CSR disclosure may not necessarily enhance the impact of these variables.
Green Accounting in Environmental Disclosure and Corporate Social Responsibility Perspective in Indonesia Citradewi, Adelina
Jurnal Akuntansi, Manajemen dan Ekonomi Vol 25 No 2 (2023): April - June, 2023
Publisher : Faculty of Economics and Business, Jenderal Soedirman University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.jame.2023.25.2.8121

Abstract

The modern era is characterized by technological developments followed by increasing environmental problems. Many of these problems arise from human activities to gain profit. The implementation of green accounting is carried out in the form of environmental activities in terms of costs and benefits to increase the efficiency of environmental management. This study examines how the implementation of green accounting in developing countries, such as Indonesia. This type of research is descriptive research with a quantitative approach. The population used in this study are all companies listed on the Indonesia Stock Exchange (IDX) in the period 2012 to 2021. The sampling technique uses purposive sampling so that 28 companies are obtained each year. The results of the study prove that out of 12 items of disclosure of environmental information, only 3 items of the disclosure that have a value of mode 5, namely: (1) Information regarding steps or ways to reduce the environmental impact of the products and/or services produced; (2) Information on measurable commitments to reduce dependence on renewable or non-renewable resources; (3) Information regarding waste disposal and recycling. In addition, there are 3 disclosure items have a value of mode 1, namely: (1) Information about initiatives to provide efficient energy or renewable energy; (2) Accounting for waste and pollution from the company's operating activities; and (3) Significant fines and non-monetary sanctions for non-compliance.
ANALISIS PENILAIAN KINERJA KEUANGAN DENGAN MENGGUNAKAN RASIO PROFITABILITAS (Studi Kasus Pada PT. Express Trasindo Tbk Tahun 2018-2020) rachmawati, siti; Sulistiyawati, Sulistiyawati; Shofiana, Adib Aulia; Citradewi, Adelina
Jurnal Akuntansi Syariah (JAkSya) Vol 2 No 2 (2022): JAkSya Jurnal Akuntansi Syariah
Publisher : UIN MAHMUD YUNUS BATUSANGKAR

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31958/jaksya.v2i2.6603

Abstract

This study aims to find out the reasons why return on assets (ROA) tends to increase and return on equity (ROE) in 2019 tends to decrease. This study uses descriptive methods and data collection techniques used in this study are qualitative data and quantitative data in the form of numbers and data. The qualitative data used is a general description of the company PT Express Transindo Utama Tbk. As quantitative data in this study, the financial statements of PT Express Transindo Utama Tbk for 2018-2020. The result of this research is that the return on assets (ROA) tends to increase, this is because the companyÔÇÖs profit increases even though the assets owned by the company decrease. The companyÔÇÖs profit increased along with the decrease in the companyÔÇÖs operating costs and the decline in return on equity (ROE) in 2019 indicating the companyÔÇÖs inability to generate return on equity..
ANALISIS KINERJA KEUANGAN SEBELUM DAN SELAMA PANDEMI COVID-19 MENGGUNAKAN RASIO LIKUIDITAS DAN PROFITABILITAS PADA PT. KALBE FARMA TBK Setiyani, Norma; Novitasari, Eva; Widiani, Evi; Citradewi, Adelina
Jurnal Akuntansi Syariah (JAkSya) Vol 2 No 2 (2022): JAkSya Jurnal Akuntansi Syariah
Publisher : UIN MAHMUD YUNUS BATUSANGKAR

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31958/jaksya.v2i2.6616

Abstract

Covid-19 menjadi tantangan perusahaan agar tetap bertahan. Laporan keuangan mencerminkan kinerja perusahaan. Manajemen harus mengelola keuangan perusahaan dengan efektif agar kinerja keuangan berjalan baik dan menghasilkan laba untuk operasional perusahaan. Penelitian ini untuk mengetahui perubahan kinerja keuangan perusahaan sebelum dan selama pandemi Covid-19 PT Kalbe Farma. Jenis penelitian yang digunakan yaitu deskriptif dengan pendekatan kuantitatif. Data yang digunakan adalah data sekunder diunduh dari website perusahaan. Hasil penelitian menunjukkan bahwa rasio likuiditas dan profitabilitas tidak terjadi perubahan yang signifikan. Kinerja keuangan PT Kalbe Farma sebelum dan selama pandemi baik karena mampu memenuhi kewajiban utang jangka pendek dan menghasilkan laba.
ANALISIS KINERJA KEUANGAN PADA BMT ASSYAFIÔÇÖIYAH BERKAH NASIONAL sa'diyah, zahrotus; kartikasari, anita desti; nathania, yofie meisya; citradewi, adelina
Jurnal Akuntansi Syariah (JAkSya) Vol 2 No 2 (2022): JAkSya Jurnal Akuntansi Syariah
Publisher : UIN MAHMUD YUNUS BATUSANGKAR

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31958/jaksya.v2i2.6607

Abstract

Penelitian ini digunakan untuk menganalisis kinerja keuangan BMT dengan menggunakan analisis rasio likuiditas, profitabilitas, aktivitas. Penelitian ini berfokus pada laporan keuangan BMT AssyafiÔÇÖiyah Berkah Nasional selama 5 tahun terakhir. Metode yang digunakan dalam penelitian ini adalah deskriptif kuantitatif dengan sumber data sekunder yaitu laporan keuangan. Hasil penelitian menunjukkan bahwa (1) analisis likuiditas dikategorikan tidak sehat dan tidak mampu menutupi kewajiban lancar. (2) analisis profitabilitas dikategorikan tidak sehat karena profit tidak optimal. (3) analisis aktivitas dikategorikan sangat sehat karena memenuhi standar yang ditetapkan.
ANALISIS KINERJA KEUANGAN BERDASARKAN RASIO LIKUIDITAS DAN PROFITABILITAS PADA PT. GARUDAFOOD PUTRA PUTRI JAYA TBK Diana, Ni'mah; Zainal, Muhammad Nova; Zahro, Endang Fatimatul; Citradewi, Adelina
Jurnal Akuntansi Syariah (JAkSya) Vol 3 No 2 (2023): JAkSya Jurnal Akuntansi Syariah
Publisher : UIN MAHMUD YUNUS 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 ÔÇ£baikÔÇØ karena tidak jauh di bawah rata-rata industri, sedangkan dari sisi cash ratio berada dalam kondisi ÔÇ£sangat baikÔÇØ 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
The Role of Institutional Ownership in Moderating the Effect of Liquidity, Capital Intensity, and Sales Growth on Tax Avoidance Citradewi, Adelina; Ainiyah, Winda Qurotul
Disclosure: Journal of Accounting and Finance Vol. 5 No. 2 (2025): November 2025
Publisher : Institut Agama Islam Negeri (IAIN) Curup

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29240/disclosure.v5i2.13470

Abstract

Tax avoidance is a legitimate tax management strategy to reduce the company's tax burden. This study aims to analyze the effect of liquidity, capital intensity, and sales growth on tax avoidance and the role of institutional ownership as a moderating variable. This study uses a quantitative approach with a descriptive method. The research sample was 37 manufacturing sector companies listed on the IDX in 2023, selected through a purposive sampling technique. Data analysis was done using multiple linear regression and moderated regression analysis (MRA) with IBM SPSS Statistics 25. The study results indicate that liquidity and sales growth do not affect tax avoidance, while capital intensity does affect tax avoidance. Institutional ownership can moderate the effect of liquidity on tax avoidance but is unable to moderate the effect of capital intensity and sales growth on tax avoidance.
Firm Value Ditinjau dari: Aspek Environmental, Social, Governance (ESG) dan Kontroversinya Citradewi, Adelina; Laili, Nasyiyatul
Journal of Islamic Accounting Competency Vol. 5 No. 2 (2025): J-ISACC (Journal Of Islamic Accounting Competency)
Publisher : Prodi Akuntansi Syariah UIN Sulthan Thaha Saifuddin Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30631/pbpmtg92

Abstract

This research aims to investigate the influence of environmental, social, governance (ESG) disclosure and its controversy on company value. The population of this research is 84 food and beverage subsector companies listed on the Indonesia Stock Exchange (BEI) in 2022. The sample was selected using a purposive sampling technique and obtained a sample of 55 companies. The technical analysis involves the use of multiple linear regression methods, and the process will be carried out with the help of the Statistical Package for the Social Sciences (SPSS) application through the stages of descriptive statistical analysis and classical assumption tests (normality test, multicollinearity test and heteroscedasticity test). The results of this research show that Environmental disclosure does not have a significant influence on firm value, social disclosure has a significant influence on firm value, governance disclosure has a significant influence on firm value, and ESG controversy does not have a significant influence on firm value
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