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All Journal Jurnal Ilmiah Ekonomi Islam International Journal of Economics, Business and Accounting Research (IJEBAR) Budimas : Jurnal Pengabdian Masyarakat Jurnal Ilmiah Keuangan Akuntansi Bisnis YASIN: Jurnal Pendidikan dan Sosial Budaya Riset Ilmu Manajemen Bisnis dan Akuntansi JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Jurnal Pajak dan Analisis Ekonomi Syariah Jurnal Ilmiah Akuntansi Jurnal Ilmiah Manajemen dan Akuntansi
Sri Laksmi Pardanawati
Unknown Affiliation
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

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Pengaruh Implementasi Sistem Informasi Keuangan Desa (SISKEUDES), Kompetensi Aparatur Desa, dan Partisipasi Masyarakat terhadap Akuntabilitas Pengelolaan Keuangan Desa di Kecamatan Nogosari Rizka Fadhilah Amaliah; Desy Nur Pratiwi; Sri Laksmi Pardanawati
YASIN Vol 6 No 3 (2026): JUNI
Publisher : Lembaga Yasin AlSys

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58578/yasin.v6i3.10188

Abstract

Problems in village financial management, such as delayed reporting, recording errors, and low transparency, can affect the accountability of village financial management. This study aims to analyze the influence of the implementation of the Village Financial Information System (SISKEUDES), village apparatus competence, and community participation on the accountability of village financial management in Nogosari Subdistrict. This study used a quantitative approach with purposive sampling, involving 65 respondents who were village officials. Data were collected through questionnaire distribution and analyzed using validity testing, reliability testing, classical assumption testing, multiple linear regression analysis, the F-test, and the t-test with the assistance of SPSS. The results show that the implementation of SISKEUDES, village apparatus competence, and community participation influence the accountability of village financial management. This finding confirms that optimal system implementation, adequate apparatus competence, and active community participation can improve accountability in village financial management. This study contributes to the development of public sector accountability studies, particularly in the context of village financial governance. The practical implications of this study indicate that improving the quality of village financial management can be achieved through optimizing SISKEUDES, strengthening village apparatus competence, and increasing community involvement in village financial oversight.
Pengaruh Return on Assets (ROA), Return on Equity (ROE) dan Net Profit Margin (NPM) terhadap Pertumbuhan Laba Perusahaan Makanan dan Minuman yang Tercatat di Bursa Efek Indonesia Tahun 2021-2025 Erlina Devinta; Sri Laksmi Pardanawati; Indra Lila Kusuma
YASIN Vol 6 No 3 (2026): JUNI
Publisher : Lembaga Yasin AlSys

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58578/yasin.v6i3.10218

Abstract

Global economic fluctuations and declining public purchasing power in the post-pandemic period have become challenges for the food and beverage industry in maintaining consistent net profit growth. This study aims to analyze the effect of Return on Assets (ROA), Return on Equity (ROE), and Net Profit Margin (NPM) on the profit growth of food and beverage companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2025 period. This study used a quantitative approach with a sample of 21 companies selected through purposive sampling, resulting in 105 observational data. The data were analyzed using classical assumption tests and multiple linear regression. The results show that ROA, ROE, and NPM simultaneously had a significant effect on profit growth (Fcount = 45.141 > Ftable = 2.69; p < 0.05). Partially, ROA had a positive and significant effect on profit growth (t = 3.284; p = 0.001), and ROE also had a positive and significant effect (t = 5.325; p = 0.000). Conversely, NPM had no significant effect on profit growth (t = -1.505; p = 0.135). The Adjusted R Square value of 0.560 indicates that ROA, ROE, and NPM were able to explain 56% of the variation in profit growth, while the remaining 44% was influenced by other factors outside the research model. The conclusion of this study emphasizes that profit growth in the food and beverage sector is determined more by the efficiency of asset management and the effectiveness of optimizing equity capital than by the net profit margin from sales. The implications of this study indicate the importance of improving the efficiency of fixed asset utilization, strengthening a healthy capital structure, and developing more economical product innovation for company management, as well as using ROA and ROE as the main fundamental indicators for investors in making investment decisions.
Pengaruh Kecukupan Modal, Likuiditas, dan Profitabilitas terhadap Nilai Perusahaan pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia Periode 2020–2024 Arshella Amanda Putrie Prastarie; Indra Lila Kusuma; Sri Laksmi Pardanawati
YASIN Vol 6 No 3 (2026): JUNI
Publisher : Lembaga Yasin AlSys

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58578/yasin.v6i3.10236

Abstract

This study was motivated by fluctuations in the value of banking companies amid post-pandemic economic recovery and global uncertainty, making it important to examine the factors that influence firm value in the banking sector. This study aims to analyze the influence of capital adequacy, liquidity, and profitability on firm value in banking companies listed on the Indonesia Stock Exchange for the 2020–2024 period. This study employed a quantitative approach with a causal design. The research sample consisted of 19 banking companies selected using purposive sampling, with a total of 95 observational data. Data were obtained from annual financial reports and analyzed using multiple linear regression with the assistance of SPSS. Capital adequacy was measured using the Capital Adequacy Ratio (CAR), liquidity using the Loan to Deposit Ratio (LDR), profitability using Return on Assets (ROA), and firm value using Price to Book Value (PBV). The results showed that capital adequacy, liquidity, and profitability simultaneously had a significant influence on firm value. Partially, capital adequacy had no significant influence on firm value, liquidity had a significant negative influence, whereas profitability had a significant positive influence on firm value. The conclusion of this study affirms that profitability is the most influential factor in increasing the value of banking companies, while liquidity management is an important consideration for investors. The implications of this study indicate that banking companies need to improve profitability, optimize asset management, and maintain liquidity stability to strengthen firm value.
Pengaruh Produk Domestik Regional Bruto, Pajak Daerah, dan Jumlah Penduduk terhadap Pendapatan Asli Daerah Jawa Tengah Tahun 2021-2023 Oktiva Putri Ariana; Sri Laksmi Pardanawati; Rukmini Rukmini
Jurnal Pajak dan Analisis Ekonomi Syariah Vol. 3 No. 3 (2026): Juli : Jurnal Pajak dan Analisis Ekonomi Syariah
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jpaes.v3i3.2410

Abstract

This study aims to analyze the effect of Gross Regional Domestic Product (GRDP), Local Taxes, and Population on Local Own-Source Revenue (PAD) in 35 regencies/cities of Central Java Province during 2021–2023. The study employs a quantitative approach using secondary data obtained from the Central Java Statistics Agency (BPS) and Local Government Budget Realization Reports (LRA). The sample was selected using a census sampling technique and analyzed using multiple linear regression after classical assumption testing. The results indicate that GRDP and Local Taxes have a significant effect on PAD, while Population does not have a significant effect on PAD. These findings imply that local governments should prioritize regional economic growth and optimize local tax collection to strengthen fiscal capacity rather than relying solely on population growth. The novelty of this study lies in its integrated examination of GRDP, Local Taxes, and Population across all 35 regencies/cities in Central Java during the 2021–2023 period, providing updated empirical evidence to support regional fiscal policy and local revenue optimization.
Co-Authors Abdul Haris Romdhoni, Abdul Haris Arshella Amanda Putrie Prastarie Bagus Yoga Saputra Candra Tri Cahyono Cincin Ayu Wulandari desy nur pratiwi Dimas Ariyawan Santoso Dinar Irfani Sodiq Dinda Maulid Rahmawati Erlina Devinta Fitria, Tira Nur Fitriyani Fitriyani Hadi Samanto Hamid Mukti Wibowo Hanni Agnesstyaningsih Indra Lila Kusuma Jihan Erilidya Kumalasari Khrisna Noor Seto LMS Kristiyanti, LMS Marimin , Maya Widyana Dewi Muhammad Hasan Ma’ruf Oktiva Putri Ariana Oma Nuryanto Rizka Fadhilah Amaliah Rukmini Rukmini Rukmini Salma Nur Afi Slamet Prihatin Suhesti Ningsih Tarisya Ipit Puspita Sari Wahyu Dwi Handayani Wikan Budi Utami Wulan Widia Astutik yuwita ariessa pravasanti