Article Per Year (5 Year)
p-Index From 2021 - 2026
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This Author published in this journals
All Journal Journal of Accounting, Economics, and Business Education Indonesian Journal of Taxation and Accounting
Suci Putri Astiti
Politeknik LP3I Makassar
Economics, Econometrics & Finance Education Social Sciences

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Analisis Kinerja Keuangan Menggunakan Metode RGEC Pada PT BTPN Syariah Tbk Suci Putri Astiti; Jumriani
Indonesian Journal of Taxation and Accounting Vol 1, No 1 (2023): June 2023
Publisher : Academic Bright Collaboration

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61220/ijota.v1i1.2023c7

Abstract

Penelitian ini bertujuan untuk menganalisis kinerja keuangan dengan menggunakan Metode RGEC. Penelitian ini dilakukan dengan pendekatan kuantitatif. Jenis data yang digunakan berupa data sekuder dari laporan keuangan PT BTPN Syariah Tbk dan dianalisis menggunakan metode RGEC. Hasil penelitian hasil penilaian kinerja keuangan dan kaitannya dengan rasio RGEC maka dapatlah dikatakan kinerja keuangan yang dicapai oleh PT BTPN Syariah Tbk dikategorikan sebagai Bank yang sehat. Dengan demikian manajemen PT BTPN Syariah Tbk melakukan peningkatan kinerja keuangan dengan menggunakan RGEC secara periodik, yang bertujuan untuk mengetahui tingkat kesehatan keuangan untuk masa yang akan datang karena metode ini dinilai efektif dalam menentukan tingkat kesehatan bank tersebut
Optimalisasi Penilaian Aset Tetap Berbasis AI, Analisis Akurasi Estimasi Nilai Wajar dan Penyusutan di Era Digital Suci Putri Astiti; Halmi
Journal of Accounting, Economics, and Business Education Vol. 4 No. 1 (2026): JAEBE, Mei 2026
Publisher : Program Studi Pendidikan Akuntansi, Fakultas Ekonomi, Universitas Negeri Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62794/k5d49767

Abstract

This study aims to analyze the optimization of Artificial Intelligence (AI) in fixed asset valuation, particularly in improving the accuracy of fair value estimation and depreciation in the digital era in Makassar City. The research employs a quantitative approach with data collected through questionnaires distributed to 200 respondents consisting of accounting and finance practitioners. The research instrument uses a Likert scale with 40 items representing variables of AI usage, supporting factors, fair value accuracy, and depreciation accuracy. Data analysis was conducted using SPSS software, including validity and reliability tests, classical assumption tests, and multiple linear regression analysis. The results indicate that AI usage has a positive and significant effect on the accuracy of fair value estimation and depreciation of fixed assets. Furthermore, supporting factors such as data quality, technological infrastructure, and human resource competence also significantly influence the optimization of AI implementation. Simultaneously, independent variables explain more than 50% of the variation in dependent variables. These findings confirm that AI implementation enhances efficiency, consistency, and accuracy in fixed asset valuation and supports better decision-making in the digital era.
Co-Authors Halmi Jumriani Jumriani Jumriani