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All Journal Jurnal Akuntansi Kompetif Golden Ratio of Data in Summary
Lumbangaol, Herawati
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Economics, Econometrics & Finance Social Sciences

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EFISIENSI PENERAPAN ABC TERHADAP SEKTOR PUBLIK Sinaga, Averia; Gea, Riris Setiofani; Saribu, Ardin Dolok; Br. Tarigan, Zoyce Natalia; Lumbangaol, Herawati; Nainggolan, Desi Aminarti; Sinaga, Elisabet; Panjaitan, Rizky; Sirait , Yonatan
Jurnal Akuntansi Kompetif Vol. 7 No. 2 (2024): Inovasi, Risiko, dan Kinerja Keuangan: Perspektif Akuntansi Terkini
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v7i2.1750

Abstract

In the main Journal, The implementation of Activity Based Costing (ABC) in the South African public sector has significant benefits in improving financial management practices and decision making. ABC helps in allocating costs more accurately, improving operational efficiency, and supporting better strategic decision-making.Challenges in the implementation of ABC in the public sector include the insufficient number of local governments in South Africa that have implemented this method.This research makes an important contribution in expanding knowledge about the implementation of ABC in the public sector, especially in South Africa. The comprehensive review in this journal can serve as a foundation for further research and provide practical guidance for public sector organizations in improving their financial management.
The Impact of Profitability and Liquidity on Earnings Growth: Evidence from Food and Beverage Firms Listed on the IDX Lumbangaol, Herawati; Samosir, Hendrik; Sinurat, Mangasa
Golden Ratio of Data in Summary Vol. 5 No. 3 (2025): May - July
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grdis.v5i3.1585

Abstract

This study examines the effect of profitability and liquidity on earnings growth in food and beverage companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2023 period. The research uses secondary data derived from the companies' annual financial reports. A purposive sampling method was employed, resulting in a sample of 30 companies that met the predefined criteria. Data analysis was conducted using multiple linear regression with SPSS version 25, descriptive statistics, normality test, multicollinearity test, heteroscedasticity test, and autocorrelation test. Hypothesis testing was carried out using the t-test and F-test at a significant level of 0.05. The findings show that profitability (Net Profit Margin) has a positive but insignificant effect on earnings growth. Meanwhile, liquidity (Cash Ratio) has a negative and insignificant effect on earnings growth. Simultaneously, neither profitability nor liquidity significantly influences earnings growth.
Co-Authors Br. Tarigan, Zoyce Natalia Gea, Riris Setiofani Nainggolan, Desi Aminarti Panjaitan, Rizky Samosir, Hendrik Saribu, Ardin Dolok Sinaga, Averia Sinaga, Elisabet Sinurat, Mangasa Sirait , Yonatan