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All Journal Jurnal Akuntansi AKTIVA Jurnal Sistem Informasi, Akuntansi dan Manajemen
Amelia, Firly
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Pengaruh Current Ratio dan Debt to Assets Ratio terhadap Kinerja Keuangan Perbankan Swasta Nasional yang Terdaftar di BEI Periode 2014-2023 Amelia, Firly
Jurnal Sistem Informasi, Akuntansi dan Manajemen Vol. 4 No. 3 (2024): SINTAMA: Jurnal Sistem Informasi, Akuntansi dan Manajemen (Sept 2024)
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54951/sintama.v4i3.727

Abstract

When evaluating the financial success of a company, liquidity and solvency are crucial factors to consider. This research aims to analyze the influence of the Current Ratio and Debt to Assets Ratio on the Financial Performance of PT Bank Mestika Dharma Tbk., PT Bank Central Asia Tbk., and Bank Mega Tbk during the 2014-2023 period. The author utilize quantitative method using secondary data obtained from annual reports. The data analysis technique involves multiple linear regression, t-test, F-test, and coefficient of determination test using SPSSv22. The results from the t-test indicate that the Current Ratio does not have a significant effect on Financial Performance, and the Debt to Assets Ratio also does not have significantly affect Financial Performance. The F-test results show that both the Current Ratio and Debt to Assets Ratio do not have a significant effect on Financial Performance.
MENGELOLA UANG RAKYAT DENGAN AMANAH: EVALUASI EFEKTIVITAS BELANJA DAERAH DI PEMERINTAH PROVINSI XX Dwi Ramadani, Mutiara; Ayu Utami, Widya; Amelia, Firly; Maulidiyah Lubis, Fitrah; Nasirwan, Nasirwan
Jurnal Akuntansi AKTIVA Vol. 6 No. 2 (2025): Oktober
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/akuntansi.v6i2.10523

Abstract

Effective regional financial management based on trustworthy values is an important challenge in realizing a government that truly serves the people. Although regional spending continues to increase every year, its impact on public welfare is not always in accordance with the amount of budget spent. This study examines the effectiveness of regional spending in the Government of Province XX using a descriptive quantitative approach, analyzed through budget effectiveness ratios, development trends reflected in the Human Development Index, Poverty Rate, and Unemployment Rate as well as the application of Islamic principles in the form of trustworthy values in fiscal governance. The results of the study indicate that budget effectiveness is generally high, but has experienced a downward trend from year to year. Regional development indicators show a direction of improvement, and in 2023 there will be a significant increase in the application of trustworthy values, especially in pro-people spending allocations. This finding confirms that the combination of technical efficiency and moral integrity in fiscal policy can strengthen accountability and accelerate the achievement of equitable development goals.
Co-Authors Ayu Utami, Widya Dwi Ramadani, Mutiara Maulidiyah Lubis, Fitrah Nasirwan Nasirwan