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All Journal JAKU (Jurnal Akuntansi & Keuangan Unja) (e-journal) Jurnal Revenue : Jurnal Ilmiah Akuntansi
Zulfia, Dewi
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Economics, Econometrics & Finance

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SPREAD BASED MENINGKATKAN LABA PERUSAHAAN PERBANKAN DI INDONESIA Sari, Laynita; Ananda, Febryandhie; Zulfia, Dewi; Rivandi, Muhammad; Dewi, Mike Kusuma
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 4 No. 1 (2023): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v4i1.275

Abstract

This study aims to determine the effect of spread based on the profit of banking companies in Indonesia. Spread Based and company profits are obtained from the company's financial statements and from the Indonesia Stock Exchange website. The research sample amounted to forty-five banking companies in Indonesia from 2017-2022, which were determined by the purposive sampling method. The type of data used is secondary data in the form of annual reports of banking companies for the 2017-2022 period. The data analysis technique uses multiple linear regression analysis with the help of the E-Views program version 12. This study found that spread-based provides empirical evidence of a significant positive effect on the profits of banking companies listed on the Indonesia Stock Exchange in 2017-2022
Pengaruh Kualitas Sumber Daya Manusia dan Usia Usaha terhadap Kualitas Laporan Keuangan di Sektor Kuliner Kota Padang Lestari, Dika; Umar, Desyani; Zulfia, Dewi; Rivandi, Muhammad
Jurnal Akuntansi & Keuangan Unja Vol 11 No 02 (2026): Jurnal Akuntansi & Keuangan Unja
Publisher : Magister Ilmu Akuntansi Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jaku.v11i02.54844

Abstract

Small and Medium Enterprises (SMEs) play a strategic role as the backbone of the economy, driving economic growth and income equality, particularly in Padang City, which contributes significantly to the GRDP of West Sumatra Province. Despite their significant potential, SMEs still face fundamental challenges, particularly in preparing high-quality financial reports. The low quality of financial reports is caused by limited accounting knowledge, weak human resources (HR) quality, and a lack of business experience, as reflected in the age of the business. This study aims to analyze the influence of HR quality and business age on the quality of financial reports of culinary sector SMEs in Padang City. The method used is a quantitative approach with multiple regression analysis. The sample consisted of 60 fast food SMEs in Padang City in 2025. The results of this study indicate that human resources and business age have a positive and significant influence on the quality of financial reports in fast food SMEs in Padang City. This finding indicates the importance of increasing human resource capacity through training and mentoring, as well as business experience in supporting the preparation of more accurate, relevant, and reliable financial reports. This research is expected to be a basis for the government and related parties in designing policies and programs for empowering SMEs to improve the quality of financial reports and business competitiveness in a sustainable manner.
Co-Authors Ananda, Febryandhie Dewi, Mike Kusuma Lestari, Dika Rivandi, Muhammad Sari, Laynita Umar, Desyani