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All Journal Akuntansi'45 Jurnal Penelitian Ekonomi Manajemen dan Bisnis Jurnal Kabar Masyarakat J-CEKI
Darwin Warisi
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences

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Pengaruh Rasio Likuiditas, Solvabilitas, dan Efisiensi terhadap Kinerja Keuangan Perbankan Konvensional Periode 2019-2022 Darwin Warisi; Riski Kurniawan
Jurnal Penelitian Ekonomi Manajemen dan Bisnis Vol. 3 No. 2 (2024): Mei : Jurnal Penelitian Ekonomi Manajemen dan Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jekombis.v3i2.3470

Abstract

This research aims to empirically prove the influence of liquidity, solvency and efficiency on financial performance in banking companies on the Indonesia Stock Exchange. The object of this research is a banking company for the 2019-2022 period. The sampling method uses purposive sampling, where sampling uses several criteria, so the final sample is 32 samples. The data analysis method uses multiple linear regression tests. So the results of this research are that liquidity has a negative and significant effect on financial performance. Solvency has a negative and significant effect on financial performance. Efficiency has a negative and significant effect on financial performance. Liquidity, solvency and efficiency have a significant effect on financial performance.
Pendampingan Pencatatan Akuntansi Sederhana pada Pemilik UKM Kerupuk Singkong di Desa Sawojajar Darwin Warisi
Jurnal Kabar Masyarakat Vol. 2 No. 1 (2024): Februari : JURNAL KABAR MASYARAKAT
Publisher : Institut Teknologi dan Bisnis Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jkb.v2i1.1623

Abstract

The cassava chips industry is a home or family industry which makes this industry a source of family income as well as a milestone in the community's economic cycle. The importance of this industry is unfortunately not accompanied by the ability of business actors to carry out optimal financial records, whereas accounting recording activities are an important activity in the management process of a company. business. With the assistance activities carried out by the community service team regarding financial recording, business actors can increase their understanding of simple financial recording. The results of the activities carried out are The owner of the cassava chips business "Dwi Putri" stated that he was able to carry out financial records in the business process, and was good at calculating sales profits.
Pengaruh Transparansi dan Kompetensi Aparatur Desa terhadap Akuntabilitas Pengelolaan Dana Desa : (Studi Pada Pemerintah Desa Kecamatan Natar Kabupaten Lampung Selatan) Yusranda Saputra; Meita Sekar Sari; Darwin Warisi
AKUNTANSI 45 Vol. 5 No. 1 (2024): Jurnal Ilmiah Akuntansi
Publisher : Fakultas Ekonomi Program Studi Akuntansi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/akuntansi45.v5i1.2420

Abstract

This research aims to determine the influence of Transparency and Competence of Village Officials on Accountability in Village Fund Management (study at the Village Government of Natar District, South Lampung Regency). The method used in this research is quantitative descriptive where the data processing is carried out statistically and then the data used is primary data in the form of a questionnaire. The population in this study were village officials in 26 villages in Natar District, South Lampung Regency and the sampling technique used a saturated sampling method with a total sample of 130 village officials consisting of village heads, village secretaries, general and administrative heads, financial heads and planning department. The analysis technique is carried out through validity testing, reliability testing, classical assumption testing, multiple linear regression testing and hypothesis testing. Based on the results of the analysis, it can be concluded that simultaneously Transparency and Village Apparatus Competence have a positive and significant effect on Village Fund Management Accountability and partially each variable has a positive and significant effect on Village Fund Management Accountability.
Pengaruh Penjualan Dan Biaya Operasional Terhadap Laba Bersih Pada Perusahaan Kosmetik Yang Terdaftar Di Bursa Efek Indonesia Periode Tahun 2019-2024 Defi septiani, Defi septiani; Darwin Warisi; Meita Sekar Sari
J-CEKI : Jurnal Cendekia Ilmiah Vol. 4 No. 6: Oktober 2025
Publisher : CV. ULIL ALBAB CORP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/jceki.v4i6.12139

Abstract

This study aims to analyze the effect of sales and operating expenses on net income in cosmetic companies listed on the Indonesia Stock Exchange (IDX) for the period 2019–2024. The data were obtained from the annual financial reports of cosmetic companies published on the IDX. The research method used is quantitative with multiple linear regression analysis conducted using SPSS version 29. The results show that partially, sales have a significant effect on net income with a significance value of 0.004 (< 0.05). Meanwhile, operating expenses do not have a significant effect on net income with a significance value of 0.086 (> 0.05). Simultaneously, sales and operating expenses have a significant effect on net income with a significance value of 0.001 (< 0.05). In conclusion, net income in cosmetic companies is more dominantly influenced by sales growth, while operating expenses need to be managed efficiently so as not to suppress profitability.
Co-Authors Defi septiani, Defi septiani Meita Sekar Sari Riski Kurniawan Yusranda Saputra