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All Journal Jurnal Akuntansi Indonesia EL-MUHASABA Juara: Jurnal Riset Akuntansi Jurnal Penelitian Ekonomi dan Bisnis Economic Education Analysis Journal Kinerja: Jurnal Ekonomi dan Manajemen 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) Green Economics: International Journal of Islamic and Economic Education Jurnal Akuntansi Syariah (JAkSya) Quality
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 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
Peran Kinerja Lingkungan dalam Memoderasi Faktor-Faktor Pengungkapan Emisi Karbon Asyrofa, Wilda; Citradewi, Adelina
PUBLIKASI RISETMAHASISWA AKUNTANSI Vol 6 No 2 (2025): Publikasi Riset Mahasiswa Akuntansi (PRIMA)
Publisher : Universitas Multi Data Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35957/prima.v6i2.12288

Abstract

This study aims to determine the role of environmental performance in moderating the influence of institutional ownership, profitability, and firm size on disclosure of carbon emissions. The population in this study is energy sector companies and basic materials listed on the IDX in 2023. Sampling using purposive sampling technique and as many as 67 companies. Data testing and analysis were carried out by multiple linear regression analysis and Moderated Regression Analysis (MRA) with SPSS 25. The results in this study that, institutional ownership and profitability have no positive and significant effect on disclosure of carbon emissions. Firm size affects the disclosure of carbon emissions. Institutional ownership and firm size cannot moderate the relationship between environmental performance and carbon emission disclosure. Profitability can moderate the relationship between environmental performance and disclosure of carbon emissions
Integrating Sharia Principles with Environmental, Social, and Governance (ESG) Frameworks in Islamic Financial Institutions Ahmad Rizani; Adelina Citradewi; Ubaydullayeva Go‘zalxon Murodqosim qizi
Green Economics: International Journal of Islamic and Economic Education Vol. 1 No. 2 (2024): April: Green Economics: International Journal of Islamic and Economic Education
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70062/greeneconomics.v1i2.417

Abstract

The integration of Sharia principles with Environmental, Social, and Governance (ESG) frameworks presents a unique opportunity to enhance ethical accountability and sustainability in Islamic financial institutions. This study employs an analytical-descriptive research design, utilizing secondary data from annual sustainability reports, Sharia compliance documentation, and regulatory publications, to examine the adoption of ESG principles in the Islamic finance sector. Findings indicate that Islamic banks have achieved high levels of governance (90%) and social (85%) implementation, while environmental initiatives lag (62%), reflecting the need for stronger alignment with the khalifah fil ardh (stewardship of the earth) principle. The research also demonstrates a positive correlation between ESG implementation and investor confidence, with institutions exceeding 80% ESG adoption achieving an Investor Confidence Index of 92 points compared to 65 points among lower-performing banks. Despite conceptual synergy between ESG and Sharia principles centered on justice (adl), social welfare (maslahah), and environmental stewardship (khalifah) practical integration faces challenges including limited green financing instruments, regulatory fragmentation, and insufficient standardized ESG reporting tailored to Islamic finance. To address these issues, the study proposes an integrative ESG Sharia model emphasizing ethical foundations as the core of sustainable practices. Recommendations include developing Maqasid al-Shariah–based ESG indicators, expanding engagement in green financing and renewable energy projects, and adopting digital sustainability reporting. This integrative approach supports both global sustainability goals and the ethical imperatives of Islamic finance, contributing to a value-based, socially responsible, and spiritually aware financial ecosystem.
Financial Distress Ditinjau dari Kinerja Keuangan dan Ukuran Perusahaan di Indonesia Citradewi, Adelina; Darmawanti, Elvira Fitri
PUBLIKASI RISETMAHASISWA AKUNTANSI Vol 7 No 1 (2026): Publikasi Riset Mahasiswa Akuntansi (PRIMA)
Publisher : Universitas Multi Data Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35957/prima.v7i1.15709

Abstract

Financial distress is an early sign of a company’s financial problems before bankruptcy occurs. Predicting financial distress is crucial for identifying financial conditions as early as possible so that measures can be taken to prevent undesirable outcomes. This study aims to investigate whether the magnitude of financial ratios and firm size have an impact on financial distress. The focus of this study is on the mining sector listed on the Indonesia Stock Exchange (IDX) from 2017 to 2022. The research sample was selected using purposive sampling. E-Views 12 software was used as a tool for panel data analysis to test the relationship between the dependent and independent variables. The results indicate that profitability, liquidity, and leverage influence financial distress, whereas firm size does not. A limitation of this study is that it covers only the mining sector; future research is encouraged to include other sectors using different models.
Peran Ukuran Perusahaan dalam Memoderasi Faktor-Faktor yang Mempengaruhi Ketepatan Waktu Publikasi Laporan Keuangan Azizah, Siti Noor; Citradewi, Adelina
PUBLIKASI RISETMAHASISWA AKUNTANSI Vol 7 No 1 (2026): Publikasi Riset Mahasiswa Akuntansi (PRIMA)
Publisher : Universitas Multi Data Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35957/prima.v7i1.15710

Abstract

Timeliness of financial report publication is crucial to maintaining the relevance of information for decision making, particularly for investors and creditors. However, various factors, such as financial distress, profitability, and company age, can influence this timeliness. This issue arises because previous research on the influence of these three factors has shown inconsistencies. Thus, the purpose of this study is to examine how company size influences the timeliness of financial report publishing in relation to financial crisis, profitability, and company age. Secondary data for this quantitative research obtained from the annual financial reports of companies in the consumer cyclical sector and the property real estate sector listed on the Indonesia Stock Exchange (IDX) in 2024. 124 companies were chosen for the research sample using purposeful sampling. The data was analyzed using multiple linier regression and moderated regression analysis (MRA) in IBM SPSS Statistics 25. The use of firm size as a moderating variable that affects the link between the independent factors and reporting timeliness is what makes this study novel. The findings indicate that while profitability has no bearing on the timing of financial repot issuance, financial hardship and firm age do. Company size is only able to moderated the influence of profitability on the timeliness of financial report publication.
Co-Authors Adib Aulia Shofiana Adif Fachrudin Afifah, Ni’mah Nur Agus Triyani Ahmad Rizani Ahmad, Sarimah Ainiyah, Winda Qurotul Andhea, Hani Meda Anggraeni, Firda anita desti kartikasari Aprilia, Alfi Noor Asraf Ibrahim Asyrofa, Wilda Atmim Nurona Nurona Aula Mustaghfiroh Aulia, Mega Ayu Okta Awalia, Dea Eklima Putri Azizah, Rima Amalia Nor Azizah, Siti Noor Darmawanti, Elvira Fitri 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 Ubaydullayeva Go‘zalxon Murodqosim qizi Wati, Kharisma Dheni Widiani, Evi yofie meisya nathania Zahro, Endang Fatimatul zahrotus sa'diyah Zainal, Muhammad Nova