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All Journal The Asia Pacific Journal Of Management Studies E-Journal Studia Manajemen
Sri Intan Purnama
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Economics, Econometrics & Finance

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PENGARUH CAPITAL INTENCITY RATIO DAN LEVERAGE TERHADAP MANAJEMEN LABA (PADA PERUSAHAAN LQ45 YANG TERDAFTAR DI BURSA EFEK INDONESIA Lesi Herlina Putri; Ela Widasari; Sri Intan Purnama
The Asia Pacific Journal Of Management Studies Vol 11 No 2 (2024)
Publisher : Universitas La Tansa Mashiro

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Financial statements are one source of information about the condition and performance of a company, many companies are carrying out certain strategies to be better and be able to compete. This study aims to analyze the effect of Capital Intensity Ratio (CIR) and Leverage (DAR) on Earnings Management. This study uses quantitative methods, with the type of data that is secondary data in the form of financial statements. The population used in this study are LQ45 companies listed on the Indonesia Stock Exchange (IDX) in 2016-2020 as many as 45 companies. Samples were taken using the purposive sampling technique, where the LQ45 companies that were used as research samples were 13 companies with observations for 5 years, so the research sample obtained was 65 financial statement data. The data analysis technique in this study used the classical assumption test consisting of normality test, multicollinearity test, heteroscedasticity test and autocorrelation test, multiple linear regression analysis, hypothesis testing consisting of coefficient of determination, t test and F test using The results of this study partially show that there is a significant effect of the Capital Intensity Ratio (CIR) variable on earnings management while the Leverage (DAR) variable partially has no effect on earnings management. Simultaneously Capital Intensity Ratio (CIR) and Leverage (DAR) affect earnings management.
Blockchain & Sistem Informasi Akuntansi (B-SIA): Tinjauan Sistematis terhadap Transparansi dan Keamanan Data Sri Intan Purnama
E-Journal Studia Manajemen Vol 14 No 1 (2025)
Publisher : Universitas La Tansa Mashiro

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Blockchain technology has gained increasing attention in the field of accounting due to its potential to enhance the security, transparency, and efficiency of accounting information systems (AIS). The main issues in conventional AIS include vulnerability to data manipulation, limited transparency, and delays in auditing and reporting processes. This study aims to analyze the contribution of blockchain to improving the security, transparency, and efficiency of AIS, while also identifying its challenges and potential solutions. The research employed a systematic literature review approach following the PRISMA guidelines, with relevant articles collected from Google Scholar using specific keywords related to blockchain and accounting. After a rigorous screening process, nine high-quality and relevant articles were selected for analysis. The findings indicate that blockchain provides a high level of encryption, prevents data manipulation, supports continuous auditing, and accelerates transactions through the implementation of smart contracts. Furthermore, blockchain’s decentralized and transparent nature allows stakeholders, including auditors and regulators, to verify transactions in real time, thereby enhancing accountability. Nevertheless, several challenges remain, such as scalability issues, high implementation costs, integration with existing systems, and regulatory uncertainty across countries. Proposed solutions include developing alternative consensus mechanisms, strengthening human resource capacity through training, and establishing clearer regulatory frameworks. In conclusion, blockchain holds significant potential to revolutionize AIS by enhancing security, transparency, and efficiency. However, its successful adoption requires well-prepared implementation strategies, as well as adequate regulatory and infrastructural support.
PENGARUH RETURN ON EQUITY (ROE), RETURN ON ASSET (ROA) DAN NET PROFIT MARGIN (NPM) TERHADAP RETURN SAHAM PADA PERUSAHAAN SEKTOR KONSUMEN PRIMER Al Adiah; Hanifah; Sri Intan Purnama
The Asia Pacific Journal Of Management Studies Vol 10 No 3 (2023)
Publisher : Universitas La Tansa Mashiro

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This study was conducted to determine the effect of Return on Equity, Return on Assets, and Net Profit Margin on Stock Returns in Primary Consumer Sector Companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2021 period. The method used in this study is a quantitative method and uses secondary data types. The sample used is 29 primary consumer sector companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2021 period. The amount of data used is 145 data selected by using purposive sampling. The data analysis used is multiple linear regression analysis processed using SPSS Version 25. The results of the simultaneous F test are Return on Equity, Return on Assets, and Net Profit Margin on Stock Return. With partial t test Return on Assets (ROA) has an effect on Stock Return. And Net Profit Margin (NPM) has an effect on Stock Return. Meanwhile, Return on Equity (ROE) has no effect on Stock Return.
Co-Authors Al Adiah Ela Widasari Hanifah Lesi Herlina Putri