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All Journal ARBITRASE: JOURNAL OF ECONOMICS AND ACCOUNTING Jurnal Aplikasi Perpajakan Equivalent : Journal of Economic, Accounting and Management
Efa Wahyuni
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Determinan Pertumbuhan Laba berdasarkan Kinerja Keuangan Efa Wahyuni; Noor Muhammad Adipati
ARBITRASE: Journal of Economics and Accounting Vol. 4 No. 1 (2023): July 2023
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/arbitrase.v4i1.1103

Abstract

The purpose of this study was to determine the effect of Current Ratio, Net Profit Margin, Total Asset Turnover, Debt to Equity Ratio, Debt to Asset Ratio, Return On Assets on Profit Growth at PT Cisadane Sawit Raya partially. This study uses a quantitative approach. The data analysis technique used in this study is the Kendall tau correlation technique. Based on the results of the study, it shows that there is an effect of the Current Ratio on profit growth at PT Cisadane Sawit Raya. These results are evidenced by the partial test results of Zcount 1.91 ?Ztable 0.9719. There is an effect of Total Asset Turnover on PT Cisadane Sawit Raya's profit growth. The partial test results of Zcount 1.33 ? Ztable 0.4082. There is an effect of Net Profit Margin on PT Cisadane Sawit Raya's profit growth. The partial test results of Zcount 1.33 ? Ztable 0.4082. There is no effect of Debt to Equity Ratio and Debt to Asset Ratio on PT Cisadane Sawit Raya's profit growth. The partial test results are Zcount -1.91 ? Ztable 0.0281 and the partial test results are Zcount -1.91 ? Ztable 0.0281.
Pengaruh Current Ratio, Debt to Equity Ratio terhadap Return On Asset dengan Ukuran Perusahaan sebagai Variabel Moderasi pada Perusahaan Transportasi yang Terdaftar di Bursa Efek Indonesia Periode 2018-2022 Efa Wahyuni; Inge Sui Fanny
Equivalent : Journal of Economic, Accounting and Management Vol. 3 No. 1 (2025): Equivalent : Journal of Economic, Accounting and Management
Publisher : CV. Doki Course and Training

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61994/equivalent.v3i1s.938

Abstract

Abstract : Purpose: This research was conducted to determine the effect of Current Ratio and Debt to Equity Ratio on Return on Assets which is moderated by Company Size in Transportation companies listed on the Indonesia Stock Exchange Design/methodology/approach: This type of research is quantitative with a sampling technique, namely purposive sampling and using panel data regression analysis with the Eviews program. Findings: The results of this research can provide scientific proof that the research model for the Current Ratio and Debt to Equity Ratio variables on Return On Assets is moderated by Company Size so as to obtain a new view on the role of Company Size as a moderating variable on Return On Assets. Implications:.It is hoped that the practical implications will contribute to scientific thinking as reference material for future researchers and can be used as a benchmark for thinking in providing an overview of the Current Ratio, Debt to Equity Ratio and Company Size to predict Return On Assets. Originality/value: Previous research places company size as a mediating variable. However, this research tests the role of Company Size as a moderating variable with two independent variables, namely Current Ratio and Debt to Equity Ratio. Meanwhile the dependent variable is Return on Assets.  Abstrak : Tujuan: Penelitian ini dilakukan untuk mengetahui pengaruh Current Ratio dan Debt to Equity Ratio terhadap Return on Asset yang dimoderasi oleh Ukuran Perusahaan pada perusahaan Transportasi yang tercatat di Bursa Efek Indonesia Desain/metodologi/pendekatan: Jenis penelitian ini adalah kuantitatif dengan Teknik pengambilan sampling, yaitu purposive sampling dan menggunakan analisis regresi data panel dengan program Eviews. Temuan: Hasil penelitian ini dapat memberikan pembuktian ilmiah bahwa model penelitian untuk variabel Current Ratio dan Debt to Equity Ratio terhadap Return on Asset yang dimoderasi Ukuran Perusahaan sehingga memperoleh pandangan baru atas peran Ukuran Perusahaan sebagai variabel moderasi terhadap Return on Asset Implikasi: Implikasi praktis diharapkan dapat kontribusi pemikiran ilmiah untuk bahan referensi bagi peneliti selanjutnya dan dapat digunakan sebagai tolak ukur pemikiran dalam memberikan gambaran tentang Current Ratio, Debt to Equity Ratio dan Ukuran Perusahaan untuk memprediksi Return on Asset Orisinalitas/nilai: Penelitian terdahulu menempatkan Ukuran Perusahaan sebagai variabel mediasi. Namun penelitian ini menguji peran Ukuran Perusahaan sebagai variabel moderasi dengan dua variabel independen yaitu Current Ratio dan Debt to Equity Ratio. Sedangkan variabel dependen yaitu Return on Asset.  
ANALISIS SISTEM DAN PROSEDUR MANAJEMEN PERSEDIAAN OBAT DI RUMAH SAKIT Noor Muhammad Adipati; Efa Wahyuni
Jurnal Aplikasi Perpajakan Vol. 6 No. 1 (2025): Jurnal Aplikasi Perpajakan
Publisher : Jurnal Aplikasi Perpajakan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jap.v6i1.127

Abstract

The purpose of this research is to get a comprehensive picture of the system and procedures for the current medicine inventory management at XYZ Hospital. Then provide a redesign of the Medicine Inventory management system and procedures at XYZ Hospital. The method used in this research is a qualitative method with a descriptive approach. This research was conducted by interview, observation and documentation with the parties involved in the application of medicine supply management systems and procedures at XYZ Hospital. Based on the results of the study, the drug supply management system and procedures at XYZ Hospital as a whole are still less effective. This is because the ongoing systems and procedures do not meet the standard criteria according to the COSO Internal Control Framework internal control system. several weaknesses that need to be improved, such as (1) The existence of multiple functions in one section, so that there is a duality of authority and responsibility for employees. (2) The existence of system recording activities and drug inventory management procedures are still carried out manually. (3) Documents that still do not meet the system and procedures for drug supply management.
Co-Authors Inge Sui Fanny Noor Muhammad Adipati