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All Journal JUrnal Riset Ilmu Pendidikan JAKBS
Kania, Sherly Indah
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Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Other

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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.
Analisis Rasio Keuangan Dalam Menilai Kinerja Keuangan Pada PT. Royal Prima,Tbk Yang Terdaftar Di Bursa Efek Indonesia (BEI) 2021-2024 Aprilia, Fista Lindu; Marshanda; Kania, Sherly Indah; Panggabean, Fitri Yani
Jurnal Akuntansi Keuangan dan Bisnis Vol. 3 No. 2 (2025): Juli - September
Publisher : CV. ITTC INDONESIA

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Abstract

This study uses financial ratio analysis including liquidity, solvency, and profitability ratios to evaluate the financial performance of PT Royal Prima Tbk. from 2021 to 2024. Descriptive quantitative methodology with a comparative analysis approach against industry norms was used. Information was obtained from the company's annual financial statements, which are available on the official website of the Indonesia Stock Exchange. The findings show that the company's liquidity ratio is still erratic and is below the industry standard. The solvency ratio shows a fairly healthy capital structure, but the increase in liabilities in the last year without being followed by net profit growth has the potential to pose a financial risk. On the other hand, profitability ratios such as ROA, ROE, and NPM have decreased, which reflects the non-optimal utilization of assets and equity to generate profits. Overall, the financial performance of PT Royal Prima Tbk during the period is considered not optimal and requires strategic efforts in cost efficiency and increased productivity to achieve business sustainability.
Penyusunan Laporan Keuangan UMKM Bakso Bakar Rahmat Berdasarkan SAK EMKM (Studi Kasus Pada UMKM Pedagang Bakso Bakar Rahmat Di Kota Binjai, Kecamatan Binjai Barat) Aprilia, Fista Lindu; Marshanda; Salsabilla, Echa; Kania, Sherly Indah; Franita, Riska
Jurnal Akuntansi Keuangan dan Bisnis Vol. 3 No. 2 (2025): Juli - September
Publisher : CV. ITTC INDONESIA

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Abstract

The preparation of the financial statements of UMKM Bakso Bakar Rahmat for the period 2023 was carried out using qualitative methods. Primary data sources come from interview data and are better managed by researchers based on SAK EMKM. Based on the results of the interview, the preparation of financial statements was measured very simply. The preparation of financial statements has not met the SAK EMKM standards. This study aims to assist UMKM Bakso Bakar Rahmat in preparing financial statements based on SAK EMKM. Financial statements based on SAK EMKM are measured by calculating assets, liabilities (obligations), equity, income, and expenses. Based on the results of the research, the net profit obtained was IDR 162,266,748 per year and the net profit in a month was IDR 13,522,229. So it is concluded that UMKM Bakso Bakar Rahmat has a financial performance that is not good enough with obstacles in the preparation of financial reports that are not in accordance with PSAK standards. With that, researchers help prepare financial reports based on SAK EMKM to assess financial performance better in the future.
Co-Authors , Heriyati Chrisna Aprilia, Fista Lindu Fazria, Rizka Fitri Yani Panggabean Franita, Riska marshanda Rahman, Febriani Nur Salsabilla, Echa Septika, Edya Nashwa