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All Journal Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan International Journal of Economics Development Research (IJEDR) Jurnal Ilmiah Manajemen Kesatuan TECHNO-SOCIO EKONOMIKA Community Development Journal: Jurnal Pengabdian Masyarakat Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences juremi: jurnal riset ekonomi Bulletin of Management and Business Jurnal Pengabdian Masyarakat Sains dan Teknologi Gemilang: Jurnal Manajemen dan Akuntansi Safari : Jurnal Pengabdian Masyarakat Indonesia Jurnal Ilmiah Cano Ekonomos Jurnal Akuntansi, Manajemen dan Ekonomi Digital (JAMED) IJEB JPM Adpebi International Journal of Multidisciplinary Sciences Jurnal Ekonomi, Manajemen, Akuntansi
Sri Maria Ulfha
Universitas Mandiri
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Automotive Engineering Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Languange, Linguistic, Communication & Media Public Health Social Sciences Other

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The Influence of Profitability on Liquidity in Consumer Goods Sector Companies Listed on the Indonesia Stock Exchange for the 2023–2025 Dindha Julyantika Zein; Sri Maria Ulfha; Nita Laila Asyifa
Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan Vol. 21 No. 2 (2026): Neraca Keuangan: Jurnal Akuntansi dan Keuangan
Publisher : Fakultas Ekonomi dan Bisnis Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/neraca.v21i2.25092

Abstract

This research focuses on financial performance of consumer goods companies by assessing their profitability and liquidity and testing the relationship between the two indicators. Study employed quantitative method with causal associative design. Using purposive sampling, 52 companies were selected, resulting in 156 observations covering 2023–2025. Data obtained from annual financial reports were processed using SPSS 27, analysis encompassed descriptive statistics, testing classical assumptions, simple linear regression, assessing the coefficient of determination, and hypothesis testing. Findings reveal an average ROA of 0.0923 and an average CR of 2.3362. CR is positively and significantly impacted by ROA, as indicated by the regression outcomes, as designated by a coefficient 0.083 and a significance < 0.001. Furthermore, the R2 0.797 means that ROA accounts for 79.7% of variation in CR. These results indicate that more effective profitability is generally associated with better liquidity among consumer goods companies.
The Effect of Financial Statement Presentation and Accessibility on Village Financial Accountability Amelia Alif Salsabila; Sri Maria Ulfha; Nita Laila Assyifa
Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan Vol. 21 No. 2 (2026): Neraca Keuangan: Jurnal Akuntansi dan Keuangan
Publisher : Fakultas Ekonomi dan Bisnis Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/neraca.v21i2.25205

Abstract

Village financial accountability is influenced not only by the accuracy of financial information but also by how easily that information can be obtained and understood by stakeholders. This study investigates the effect of financial statement presentation and financial information accessibility on the accountability of village financial management in Sawangan Village, Cipeundeuy District, Subang Regency. A quantitative survey method was applied by involving all members of the study population through saturated sampling. The respondents consisted of 19 village officials and members of the Village Consultative Body. Data were collected using a five-point Likert questionnaire and analyzed with SPSS version 26 through validity and reliability testing, classical assumption testing, multiple linear regression, t-tests, F-tests, and the coefficient of determination. The results show that financial statement presentation significantly improves financial management accountability, as indicated by a t-value of 2.165 and a significance level of 0.046. Financial statement accessibility also has a significant positive effect, with a t-value of 2.775 and a significance value of 0.014. Simultaneously, both variables significantly influence accountability, with an F-value of 68.844 and p < 0.001. The coefficient of determination of 0.896 indicates that 89.6% of the variation in village financial management accountability is explained by the two independent variables. These findings emphasize that accountable village financial governance requires not only well-prepared financial reports but also effective public access to financial information.
Co-Authors Ajeng Maulidari Aldi Rifaldi Amelia Alif Salsabila Arifiani, Rahmawaty Bambang Wahyudiono Dian Widiana Dindha Julyantika Zein Endah Widiastuti K Finny Redjeki Hanum, Khalida Herlina Herlina Horas Djulius Irdha Yusra Lasamanah, Lasamanah M. Irsyad Raspati Meliana, Igat MILASARI, LISA ASTRIA MLN. Rosmadi MLN. Rosmadi Moch Alfiansyah Muhammad Irsyad Raspati Mursidah Mursidah, Mursidah Nita Laila Assyifa Nita Laila Asyifa Nugraha, Hari Satia Permono Adi Putro Racheel Syifa Muthmainnah Ranggi Radiyanti Ranggi Radiyanti Ranggi Radiyanti Rani Ramdayani Rika Nur Sapitri Rizka Noristaman Rizka Noristaman Setyaningsih, Istianah Siti Sri Mulyati Siti Titta Partini Sri Mulyeni Surjono, Welly Tedi Sumardi Waluya Waluya Wendy Muliadi Yenni Yunianingsih Yudilestari, Eka Putri Yuliani, Wiwin Zaenudin Tachyan