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All Journal Jurnal Ilmu dan Riset Akuntansi Al-DYAS : Jurnal Inovasi dan Pengabdian kepada Masyarakat
Mery Andayani, Mery
Unknown Affiliation
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

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ANALISIS RASIO LIKUIDITAS DAN RASIO PROFITABILITAS TERHADAP PERUBAHAN LABA Andayani, Mery; Ardini, Lilis
Jurnal Ilmu dan Riset Akuntansi (JIRA) Vol 5, No 7 (2016): Jurnal Ilmu & Riset Akuntansi
Publisher : STIESIA

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Abstract

The purpose of this research is to find out the influence of liquidity ratio and profitability ratio to the changes in profit at Property and Real Estate companies which are listed in Indonesia Stock Exchange (IDX). In this research the liquidity ratio of the company is measured by using Current ratio and Quick ratio whereas profitability ratio is measured by using Return on Asset and Return on Equity. The research sample has been obtained by using purposive sampling method. The data analysis which has been carried out in order to test the hypothesis has been done by using the multiple linear regression analysis.Based on the result of the research of model feasibility test (Goodness of Fit) states that these variables i.e.: current ratio, quick ratio, return on asset, and return on equity are feasible to be used to explain changes in profit variable. The result of t test partially shows that current ratio and quick ratio has insignificant to the changes in profit whereas return on asset and return on equity has significant to the changes in profit.Keywords: Current ratio, quick ratio, return on asset, return on equity, changes in profit
Penyusunan Laporan Keuangan UMKM Berdasarkan Standar Akuntansi Keuangan Entitas Mikro Kecil Menengah pada Usaha Kerupuk Spesial Tamban di Sei Lekop Kabupaten Bintan Marshanda, Marshanda; Andayani, Mery; Syaqilla, Syaqilla; Rikayana, Hadli Lidya
Al-DYAS Vol 5 No 1 (2026): FEBRUARI
Publisher : Lembaga Yasin AlSys

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58578/aldyas.v5i1.8402

Abstract

This study was motivated by the fact that many micro, small, and medium enterprises (MSMEs) have not yet prepared financial statements in accordance with applicable accounting standards due to limited knowledge and resources, as seen in the case of the Kerupuk Spesial Tamban business in Sei Lekop, Bintan Regency, which still uses simple bookkeeping that does not comply with the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM). This study aimed to prepare financial statements for the Kerupuk Spesial Tamban business in accordance with SAK EMKM, identify shortcomings in the existing accounting system, and formulate recommendations to improve the quality of financial reporting in order to support business development. A descriptive qualitative approach was employed, with data collected through interviews, observation, and documentation related to production activities, costs, and financial transactions, which were subsequently analyzed through data reconciliation into the SAK EMKM format, including the statement of financial position, income statement, and notes to the financial statements. The findings show that the application of SAK EMKM produced more systematic, accurate, and informative financial statements, with a positive financial position indicated by assets exceeding liabilities and a significant net profit after adjustments. The preparation of SAK EMKM-based financial statements enhanced transparency and accountability, facilitated operational decision-making, and opened opportunities for access to financing, although full implementation remains constrained by limited human resources. The study concludes that the application of SAK EMKM contributes to improving the quality of financial reporting for MSMEs and recommends consistent daily bookkeeping and the strengthening of business owners’ accounting capacity to ensure business sustainability and growth.
Co-Authors Hadli Lidya Rikayana Lilis Ardini Marshanda, Marshanda Syaqilla, Syaqilla