Fitri, Nabila Jannatun
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PENGARUH RASIO MANAJEMEN AKTIVA, LIKUIDITAS DAN LAVERAGE TERHADAP PROFITABILITAS EMITEN SYARIAH SEKTOR BASIC MATERIAL DI BURSA EFEK INDONESIA Fitri, Nabila Jannatun; Safaruddin, Safaruddin; Mizan, Mizan
Ekonis: Jurnal Ekonomi dan Bisnis Vol 26, No 2 (2024): JURNAL EKONOMI DAN BISNIS (EKONIS)
Publisher : Politeknik Negeri Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30811/ekonis.v26i2.6041

Abstract

Abstract : This study aims to test the effect of the Influence of Asset Management Ratio, Liquidity and Leverage on the Profitability of Sharia Issuers in the Basic Material Sector Listed on the Indonesia Stock Exchange. This study uses a quantitative method with multiple linear data analysis techniques. The sample used in this study was 29 companies with a research period of 2020-2022. The TATO variable has a significant effect on ROA. However, the CR variable in absolute terms has a significant negative effect on and the DAR variable in absolute terms has a significant negative effect on ROA. The TATO, CR, and DAR variables together have a simultaneous effect on ROA, this is indicated by the significance value so that it can be concluded that Ha4 is accepted that there is a simultaneous influence of TATO, CR and DAR on ROA with the results of the determination coefficient test (R Square), of 0.478 which means that the TATO, CR, DAR variables are able to explain the ROA variable 47.8%. Keywords: Total Assets Turn Over (TATO), Current Ratio (CR) Debt To Asset Ratio (DAR) Return On Assets (ROA)
Internal Controls in the System Accounting Information Jannah, Miftahul; Hazmi, Yusri; Fitri, Nabila Jannatun; Ashar, M. Haris
West Science Accounting and Finance Vol. 2 No. 02 (2024): West Science Accounting and Finance
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsaf.v2i02.1064

Abstract

accounting information system functions as a framework for implementing accounting processes within the organization. It is important to have adequate safeguards in place in the accounting process to prevent unintentional and intentional errors and anomalies in financial statements. This article was written using descriptive techniques, which mostly rely on library data. This article shows that financial reports, which function as a form of organizational management accountability to interested parties, must be ensured to be free from errors. In this scenario, internal controls play an important role in achieving the desired results, in addition to other considerations such as audits carried out by public accountants.