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thalia
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Analisis Rasio Profitabilitas Sebagai Alat Ukur Untuk Menilai Net Profit Margin, Return on Assets, Dan Return On Equity Pada PT Toba Pulp Lestari Tbk Periode 2020-2023 thalia
Jurnal Akuntansi Nommensen Vol. 2 No. 1 (2023): Jurnal Akuntansi Nommensen
Publisher : Universitas HKBP Nommensen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51622/jan.v2i1.2345

Abstract

This final report is entitled "Analysis of Profitability Ratios as a Measuring Tool for Assessing Net Profit Margin, Return on Assets, and Return on Equity at PT Toba Pulp Lestari Tbk for the 2020-2023 Period". This research aims at the profitability ratio level of Net Profit Margin, Return On Assets and Return On Equity. The reason for choosing this title is because there is a phenomenon in PT Toba Pulp Lestari Tbk financial reports for the 2020-2023 period, namely that the company's Total Assets and Sales are experiencing fluctuations, while the company's Net Profit continues to decline. For this reason, it is necessary to carry out ratio analysis in the financial statements. The type of data used in research is quantitative data. The data source used is secondary data, namely the financial report at PT Toba Pulp Lestari Tbk. Data collection was carried out using documentation techniques sourced from www.tobapulp.com. The data processing technique used is descriptive analysis and ratio analysis in terms of profitability ratios which include Net Profit Margin, Return On Assets and Return On Equity. Based on the results of calculations and analysis, it was concluded that the profitability ratio levels of Net Profit Margin, Return On Assets and Return On Equity were considered not good because they were below industry standard ratios.
Integrasi Sistem Informasi Akuntansi dan Pengendalian Internal untuk Mengurangi Risiko Kecurangan : Systematic Review: Integration of Accounting Information Systems and Internal Control to Reduce Fraud Risk: Systematic Review Mappanyukki, Andi; Thalia; Shanabillah; Nina Yusnita Yamin; Andi Chairil Furqan; Betty
Jurnal Kolaboratif Sains Vol. 9 No. 2: Februari 2026
Publisher : Universitas Muhammadiyah Palu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56338/jks.v9i2.9627

Abstract

Penelitian ini bertujuan menganalisis peran Sistem Informasi Akuntansi (SIA) dalam memperkuat pengendalian internal dan mengurangi risiko kecurangan melalui metode Systematic Literature Review (SLR) dengan panduan PRISMA. Dari 267 artikel yang diidentifikasi, sebanyak 16 studi yang relevan dianalisis lebih lanjut. Hasil kajian menunjukkan bahwa SIA meningkatkan efektivitas pengendalian internal melalui otomatisasi transaksi, pemantauan real-time, serta audit trail yang aman. Integrasi SIA dengan fungsi audit internal dan whistleblowing system juga memperkuat deteksi dan pelaporan fraud. Teknologi seperti artificial intelligence, big data, dan blockchain semakin memperkuat kemampuan identifikasi pola kecurangan. Namun, sebagian besar penelitian masih terbatas pada tinjauan konseptual dan kurangnya bukti empiris. Kajian ini merekomendasikan penelitian lanjutan yang menggabungkan perspektif perilaku, teknologi, dan tata kelola dengan pemanfaatan data audit digital untuk evaluasi real-time pencegahan fraud.
Co-Authors Andi Chairil Furqan Betty Mappanyukki, Andi Nina Yusnita Yamin Shanabillah