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All Journal JOURNAL OF APPLIED ACCOUNTING AND TAXATION Jurnal Bisnis Mahasiswa Journal of Indonesian Management JUrnal Riset Ilmu Pendidikan Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMAK)
Septika, Edya Nashwa
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Social Sciences Other

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The Effect of Perceived Usefulness and Perceived Ease of Use on Intention to Use Accounting Applications for UNPAB Accounting Students Lukna, Yohanes Kevin; Miranda, Aqilah; Parsi, Citra Amelia; Septika, Edya Nashwa; Fachruddin, Wan
Journal of Indonesian Management Vol. 4 No. 4 (2024): December
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/jim.v4i4.2150

Abstract

This study aims to determine the relationship between the independent variables of perceived ease and perceived usefulness on the dependent variable of intention to use accounting applications with the subjects being accounting students and students in semester 3 and semester 7 at Universitas Pembangunan Panca Budi. The population consists of 60 students and female students obtained through a sampling method, namely purposive sampling. The data collection method was carried out using a survey, namely a questionnaire distributed online via google form. The data analysis technique was carried out using multiple linear regression analysis using the SPSS version 23 statistical application. The results of the analysis show that the independent variable perceived usefulness has a significant effect on intention to use accounting applications, it was also found that the perceived ease of use variable has a significant effect on intention to use accounting applications.
Pengaruh Perputaran Kas dan Perputaran Persediaan Terhadap Likuiditas Pada Perusahaan Sektor Industrial Lukna, Yohanes Kevin; Miranda, Aqilah; Septika, Edya Nashwa; Rahmadayanti, Nabila; Aliah, Nur
Jurnal Bisnis Mahasiswa Vol 4 No 4 (2024): Jurnal Bisnis Mahasiswa
Publisher : PT Aksara Indo Rajawali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60036/jbm.v4i4.art19

Abstract

Penelitian ini memiliki tujuan untuk memahami pengaruh antara perputaran kas dan perputaran persediaan terhadap likuiditas perusahaan industrial yang sudah tercatat di IDX. Populasi penelitian ini adalah 66 perusahaan dan sampel diambil dengan menggunakan purposive sampling. Data laporan keuangan tahunan diolah dengan analisis regresi linear berganda melalui SPSS. Hasilnya menunjukkan bahwa likuiditas dipengaruhi oleh perputaran kas dan perputaran persediaan secara individu dan secara bersamaan.
Pengaruh Leverage dan Likuiditas Terhadap Kebijakan Deviden Pada Perusahaan Sektor Industrial Lukna, Yohanes; Miranda, Aqilah; Septika, Edya Nashwa; Amalia, Sabrina Rizky; Azzahra, An Suci
Jurnal Bisnis Mahasiswa Vol 4 No 4 (2024): Jurnal Bisnis Mahasiswa
Publisher : PT Aksara Indo Rajawali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60036/jbm.v4i4.art21

Abstract

Tujuan dari penelitian adalah untuk melihat pengaruh leverage dan likuiditas terhadap kebijakan deviden pada perusahaan industrial yang terdaftar di Bursa Efek Indonesia selama periode 2019-2023. Populasi penelitian ini meliputi 66 perusahaan, pengambilan sampel dilakukan dengan purposive sampling, dan analisis data dengan menggunakan regresi linear berganda melalui SPSS versi 23. Hasil menyatakan secara parsial leverage berpengaruh secara negatif, secara parsial likuiditas tidak berpengaruh. Dan secara simultan leverage dan likuiditas mempunyai pengaruh.
The Influence of Liabilities and Equity on Profitability in Islamic Banks Listed on the Indonesia Stock Exchange 2021-2023 Fazria, Rizka; Rahman, Febriani Nur; Septika, Edya Nashwa; Kania, Sherly Indah; Chrisna, Heriyati
Jurnal Riset Ilmu Pendidikan Vol. 4 No. 1 (2024): Jurnal Riset Ilmu Pendidikan
Publisher : Lembaga Riset Mutiara Akbar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56495/jrip.v4i1.806

Abstract

This study examines the impact of capital components in the form of liabilities and equity on the ability to generate profits in Islamic-based banks listed on the IDX for the 2021-2023 period. The results of secondary data processing using multiple regression techniques indicate a significant opposite correlation between liabilities and profitability, indicated by a coefficient value of -0.087 at a significance level of 0.000 (below 0.05). On the other hand, equity shows a meaningful unidirectional relationship with profitability, reflected by a coefficient of 1.423 at a significance level of 0.000 (below 0.05). Overall testing through the F test shows that both independent variables have a significant simultaneous effect, evidenced by the calculated F value of 26.129 at a significance of 0.000 (below 0.05). The reliability of the analysis model was confirmed through the fulfillment of all prerequisite tests including normal distribution, free of multicollinearity, heteroscedasticity, and autocorrelation symptoms. The research conclusion underlines the urgency of balancing the capital structure, with recommendations to strengthen the equity side rather than adding liabilities to encourage the improvement of Islamic banks' financial performance.
Pengaruh Dewan Direksi dan Komite Audit Terhadap Kinerja Keuangan Pada Perusahaan Subsektor Telekomunikasi Miranda, Aqilah; Lukna, Yohanes Kevin; Sihombing, Dona Olivia; Septika, Edya Nashwa; Azzahra, An Suci
Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi Vol. 4 No. 2 (2025): Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi
Publisher : CV. Picmotiv

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61930/jebmak.v4i2.1136

Abstract

Penelitian ini bertujuan mengkaji pengaruh keberadaan Dewan Direksi dan Komite Audit terhadap kinerja keuangan perusahaan yang diukur melalui Return on Equity (ROE). Penelitian menggunakan pendekatan kuantitatif dengan menggunakan 19 perusahaan yang termasuk pada subsektor telekomunikasi yang tercatat di Bursa Efek Indonesia pada periode 2021–2024. Metode sampling yang digunakan adalah purposive dan analisis data melalui regresi linear berganda melalui SPSS. Hasil penelitian menunjukkan bahwa dewan direksi memberikan pengaruh positif terhadap kinerja keuangan. Sedangkan, komite audit memberikan pengaruh negatif terhadap kinerja keuangan.
Analisis Kinerja Keuangan PT. Gojek Tokopedia Tbk. Sebelum dan Sesudah Merger & Akuisisi Lukna, Yohanes Kevin; Larasasti, Sindy; Miranda, Aqilah; Septika, Edya Nashwa; Gautama, Bana Ahmad
Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi Vol. 4 No. 2 (2025): Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi
Publisher : CV. Picmotiv

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61930/jebmak.v4i2.1150

Abstract

Penelitian ini bertujuan untuk menganalisis kinerja keuangan perusahaan PT. Gojek Tokopedia Tbk. (GOTO) sebelum dan sesudah melakukan merger & akuisisi. Penelitian menggunakan data sekunder yang meliputi rasio likuiditas, profitabilitas, leverage, dan aktivitas pada periode 2020 (sebelum merger) dan periode 2022 hingga 2024 (sesudah merger). Penelitian ini melakukan analisis data secara deskriptif menggunakan SPSS dan analisis rasio keuangan. Hasil penelitian mengindikasikan bahwa rasio likuiditas dan leverage pada tahun sebelum merger dan akuisisi tergolong baik dan semakin baik setelah merger dan akuisisi. Akan tetapi, rasio profitabilitas dan aktivitas menunjukkan penurunan kinerja dari sebelum merger dan akuisisi maupun sesudah merger dan akuisisi serta masih berada di bawah standar minimal rasio keuangan yang ideal. Secara keseluruhan, hasil analisis ini memberikan gambaran bahwa meskipun perusahaan menunjukkan likuiditas dan struktur permodalan yang kuat pasca-merger, namun perusahaan masih perlu melakukan upaya perbaikan dalam meningkatkan profitabilitas dan efisiensi operasionalnya.
The Impact of External Auditor Forensic Accounting Competencies on Financial Performance of Listed Companies on the Indonesia Stock Exchange Lukna, Yohanes Kevin; Miranda, Aqilah; Sihombing, Dona Olivia; Septika, Edya Nashwa; Larasasti, Sindy; Azzahra, An Suci
Journal of Applied Accounting and Taxation Vol. 10 No. 2 (2025): Journal of Applied Accounting and Taxation (JAAT)
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaat.v10i2.11402

Abstract

As business complexity and financial fraud risks grow, external auditors play an increasingly vital role in maintaining the integrity of financial statements. Competencies such as forensic accounting are believed to enhance audit quality by strengthening fraud detection and prevention. Therefore, this study examines the impact of External Auditor Forensic Accounting Competencies (EAFAC) on the financial performance of companies listed on the Indonesian Stock Exchange in 2024. Using a quantitative approach, the research analyzes data from 282 companies selected through simple random sampling. Company size, leverage, and company age are included as control variables, and the data are analyzed using multiple linear regression in SPSS. The results show that, both partially and simultaneously, all variables have a significant effect on financial performance. Specifically, EAFAC and company size have a positive effect, while leverage and company age have a negative effect. Overall, these findings confirm that implementing forensic accounting competencies within external audit practices is a strategic investment to improve company financial performance, especially through more effective risk mitigation and fraud prevention. However, the research also identified challenges in implementing these competencies, especially within the Big Four public accounting firms, indicating room for further improvement and standardization in Indonesia’s audit profession.
Co-Authors , Heriyati Chrisna Amalia, Sabrina Rizky azzahra, an suci Fazria, Rizka Gautama, Bana Ahmad Kania, Sherly Indah Larasasti, Sindy Lukna, Yohanes Lukna, Yohanes Kevin Miranda, Aqilah Nur Aliah, Nur Parsi, Citra Amelia Rahmadayanti, Nabila Rahman, Febriani Nur Sihombing, Dona Olivia Wan Fachruddin