Article Per Year (5 Year)
p-Index From 2020 - 2025
0.562
P-Index
This Author published in this journals
All Journal AKUNTANSI DEWANTARA Jurnal Ilmiah Manajemen Kesatuan
Karpriana, Angga P.
Unknown Affiliation
Economics, Econometrics & Finance Social Sciences

Published : 3 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 3 Documents
Search

 1 
The Effect of Working Capital, Sales, and Cash Ratio on Profitability Patamuan, Evodius; Karpriana, Angga P.; Yunita, Khristina
Jurnal Ilmiah Manajemen Kesatuan Vol. 12 No. 5 (2024): JIMKES Edisi September 2024
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jimkes.v12i5.2776

Abstract

This study aims to analyze the effect of working capital, sales, and cash ratio on profitability at PT Indofood CBP Sukses Makmur during 2016-2020, using secondary data from the company's financial statements and multiple linear regression methods with Eviews. In 2017, the company's net profit decreased due to costs associated with launching new products to compete in the market. Nevertheless, product demand continued to grow among local and international customers, leading to an increase in working capital for marketing efforts. This study uses quantitative data from the financial statements of PT Indofood Sukses Makmur, analyzed using multiple linear regression to test the effect of working capital, sales, and cash ratio on profitability. The results of the study indicate that working capital does not have a significant impact on profitability due to ineffective turnover, in line with previous studies by Meidiyustiani (2016) and others. Sales have a negative impact on profitability, with high sales not covering the increase in operating costs. The cash ratio has a positive impact on profitability, although the impact is not significant, indicating that cash management is important but not the main driver of profit. Overall, this study shows that efficient use of working capital and cost management are key factors in increasing profitability.
The Effect of Financial Performance and Good Corporate Governance on Company Value Sri Wahyuni, Endah; Karpriana, Angga P.; Indah, Djunita Permata
Jurnal Ilmiah Manajemen Kesatuan Vol. 12 No. 5 (2024): JIMKES Edisi September 2024
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to evaluate the effect of financial performance and good corporate governance on company value. Financial performance is assessed using return on assets (ROA), while good corporate governance is measured through the presence of independent commissioners. Company value is measured by Price Book Value (PBV). The data used in this study were collected from eight mining companies listed on the Indonesia Stock Exchange (IDX) over a four-year period (2020-2023). Data analysis was carried out using the panel data regression method. The results of the study indicate that financial performance and board percentage do not have a significant effect on company value. This suggests that these two factors may not be the main indicators that investors need to consider in evaluating company value. This finding is relevant for investors or potential investors, providing an understanding that other aspects, such as business strategy, innovation, and management quality, may play a greater role in investment decision making. This study emphasizes the importance of considering additional factors that are more decisive in analyzing company value to help investors make more informed investment decisions.
Transparansi Dana Desa sebagai Faktor Penting dalam Mewujudkan Good Governance dan Akuntabilitas pada Kantor Pemerintah Desa Hilir, Kecamatan Balai, Kabupaten Sanggau Nizam, Muhammad Nur; Rafa, Wukuf Dilvan; Karpriana, Angga p.
AKUNTANSI DEWANTARA Vol 8 No 2 (2024): AKUNTANSI DEWANTARA VOL. 8 NO. 2 OKTOBER 2024
Publisher : Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30738/ad.v8i2.17323

Abstract

In this study, transparency and accountability in the financial management of village funds are very important to achieve good governance. The focus of this research is on the role of government accounting in public financial management in the context of good governance. This research also examines the elements of transparency, accountability, and community participation in the management of village funds. The qualitative method applied uses semistructured interview techniques and the data used are primary and secondary data. The main findings of this study show that to increase public trust in the village government, transparency and community participation in the management of village funds are required. This research also discusses the principles of good governance that should be applied by village governments. These principles include accountability, transparency, efficiency, equality, rule of law, strategic vision, responsiveness, and consensus orientation. This research suggests increasing transparency, accountability, and community participation in the financial management of village funds to improve governance.
Co-Authors Djunita Permata Indah Endah Sri Wahyuni Khristina Yunita Nizam, Muhammad Nur Patamuan, Evodius Rafa, Wukuf Dilvan