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All Journal Jurnal Akuntansi, Keuangan dan Teknologi Informasi Akuntansi
Irzan Irzan
Universitas Muhammadiyah Bengkulu
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Industrial & Manufacturing Engineering

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PERAN AKUNTANSI PADA TINGKAT PENGGUNAAN INFORMASI AKUNTANSI BERBASIS DIGITAL DAN KINERJA UMKM Annisa Tiara Rahmawati Annisa; Irzan Irzan; Rebi Rahmad Ramadan
Jurnal Akuntansi, Keuangan dan Teknologi Informasi Akuntansi Vol. 5 No. 1 (2024): Edisi Juni 2024
Publisher : Universitas Muhammadiyah Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36085/jakta.v5i1.6515

Abstract

The role of accounting in utilizing all information and knowledge related to digital-based accounting information and technology is very necessary, especially for business actors who will run digital-based businesses in the future. So this research aims to find out how big the role of accounting is in the level of use of digital-based accounting information and the performance of MSMEs. The technique used in this research uses the Systematic Literature Review (SLR) method. In this research, the articles obtained were 30 articles indexed by Sinta. The results of the analysis show that the role of accounting and the use of digital-based accounting information systems has a positive influence on the performance of SMEs and the performance of SMEs has a positive influence on the use of accounting information. Keywords: Role of Accountants, Digitalization, MSME Performance
PENGARUH STRUKTUR MODAL, PERENCANAAN PAJAK DAN KEBIJAKAN DIVIDEN TERHADAP PROFITABILITAS (STUDI EMPIRIS PADA PERUSAHAAN SEKTOR KESEHATAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2019-2023) Mirra Sri Wahyuni; Irzan Irzan; Furqonti Ranidiah; Rina Yuniarti
Jurnal Akuntansi, Keuangan dan Teknologi Informasi Akuntansi Vol. 6 No. 2 (2025): Edisi Desember 2025
Publisher : Universitas Muhammadiyah Bengkulu

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Abstract

This study aims to analyze the influence of capital structure, tax planning, and dividend policy on profitability in healthcare companies listed on the Indonesia Stock Exchange for the 2019–2023 period. The research method employed is quantitative, utilizing secondary data obtained from company financial reports on the official Indonesia Stock Exchange website (www.idx.co.id). Data analysis techniques included descriptive statistics and multiple linear regression analysis using SPSS version 26. The research sample was determined using a purposive sampling method, resulting in 45 observational samples from nine healthcare companies. The results indicate that partially, capital structure has a negative and significant effect on profitability, dividend policy has a positive and significant effect on profitability, while tax planning has no effect on profitability. Simultaneously, capital structure, tax planning, and dividend policy have a significant effect on profitability. The conclusion of this study is that capital structure management and dividend policy play a significant role in increasing the profitability of healthcare companies, while tax planning has not been shown to have a significant effect on corporate profitability. Keywords: Capital Structure, Tax Planning, Dividend Policy, Profitability, Healthcare Sector  
Co-Authors Annisa Tiara Rahmawati Annisa Mirra Sriwahyuni Ranidiah, Furqonti Rebi Rahmad Ramadan Rina Yuniarti, Rina