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All Journal JUrnal Riset Ilmu Pendidikan JAKBS
Afriliyani, Intan
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Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Other

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Financial Performance Analysis of Companies in the Infrastructure Sector Listed on the IDX Before and During the Covid-19 Pandemic Gulo, Meiman Kristian Putra; Afriliyani, Intan; Lestari, Indah; Azzhari, Suci; Chrisna, Heriyati
Jurnal Riset Ilmu Pendidikan Vol. 4 No. 2 (2024): Jurnal Riset Ilmu Pendidikan
Publisher : Lembaga Riset Mutiara Akbar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56495/jrip.v4i2.860

Abstract

This study aims to analyze the impact of the COVID-19 pandemic on the financial performance of infrastructure sector companies listed on the Indonesia Stock Exchange (IDX). Using a quantitative method with a comparative approach, this study measures financial ratios such as liquidity (Current Ratio, Quick Ratio), solvency (Debt to Equity Ratio, Debt to Asset Ratio), and profitability (Net Profit Margin) in the period before (2019) and during the pandemic (2020). Data were analyzed using the Paired Sample T-Test to identify significant changes. The results showed a significant decrease in average profitability of 30.52 points (p = 0.000), reflecting the major challenges in maintaining net profit during the pandemic. Liquidity increased significantly with an average increase of 158.37 points (p = 0.000), indicating excess current assets due to reduced project activities. However, solvency did not change significantly with a p value of 0.193, indicating stability in the company's funding structure. This study confirms the complex impact of the pandemic on the infrastructure sector, where liquidity increases but profitability decreases, while solvency remains stable. These results provide an empirical basis for formulating policies that support financial management and sustainability of the infrastructure sector.
Analisis Laporan Keuangan Di Era Digital: Tantangan Dan Peluang Bagi Perusahaan Modern (Studi Review Jurnal) Panjaitan, Cristanti; Nayma, Salshabilla; Afriliyani, Intan; Panggabean, Fitri Yani
Jurnal Akuntansi Keuangan dan Bisnis Vol. 3 No. 2 (2025): Juli - September
Publisher : CV. ITTC INDONESIA

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Abstract

Digital transformation has brought about fundamental changes in corporate financial reporting. Technologies such as cloud computing, big data, and ERP are now utilised in the process of recording and presenting financial information. This research aims to examine in depth the influence of digitalisation on modern corporate financial reporting using a literature study approach. Eight national and international journals were used as the basis of analysis, covering issues such as efficiency, transparency, data security, and human resource readiness. The study results show that digitisation has a positive impact on reporting speed, information accuracy, and investor confidence. However, the main challenges still revolve around data security and the readiness of technology and human resources, especially in MSMEs. This study provides strategic recommendations in the form of strengthening digital infrastructure, human resource training, and regulations that support digital-based financial reporting. It is hoped that the results of this study can contribute to encouraging broader and safer digital transformation in the financial sector. Similar research was also conducted by Aprilia, Damanik, and Panggabean (2024) which highlighted the importance of applying appropriate accounting standards in the preparation of MSME financial reports.
Pengaruh Leverage, Profitabilitas, Dan Ukuran Perusahaan Terhadap Tax Avoidance Sektor Transpormasi Fazria, Rizka; Lubis, Salsabila Azzahro; Fadilah, Alma Hafsa; Afriliyani, Intan; Azzahra, An Suci
Jurnal Akuntansi Keuangan dan Bisnis Vol. 3 No. 2 (2025): Juli - September
Publisher : CV. ITTC INDONESIA

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Abstract

The purpose of this study is to evaluate the effect of leverage, profitability, and company size on tax prevention in the transformation and logistics industry during the period 2021-2024. Businesses use legal tax planning methods to avoid taxes by not violating tax laws. A quantitative method, comparative causal approach, was used in this study. The study population consisted of 37 businesses, which were taken as a sample of 18 businesses using purposive sampling technique. There were 72 observation data and 5 outlier data were excluded from the population, which resulted in a total of 67 observation data. While the independent variables consist of leverage (DAR), profitability (ROA), and total asset size of the company (Log Natural Assets), the dependent variable for tax avoidance is proxied by the Rate of Cash Effective Tax (CETR). The results show that only business size has a partially negative effect on tax avoidance; leverage (p=0.646) and profitability (p=0.686) have no effect. Three variables have a significant effect on tax prevention simultaneously (F=3.368; p=0.024), with the ability to explain 12.8% of the variation (R2 = 0.128).
Penerapan Laporan Keuangan Berbasis SAK EMKM Pada Usaha Mikro Kecil Dan Menengah (Studi Kasus UMKM Go Laundry Helvetia) Rahman, Febriani Nur; Gulo, Meiman Kristian Putra; Lestari, Indah; Afriliyani, Intan; Franita, Riska
Jurnal Akuntansi Keuangan dan Bisnis Vol. 3 No. 2 (2025): Juli - September
Publisher : CV. ITTC INDONESIA

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This study analyses the implementation of the Financial Accounting Standards for Micro, Small and Medium Entities (SAK EMKM) in micro, small and medium enterprises (MSMEs), with Go Laundry as a case study. The purpose of this study is to evaluate how Go Laundry's MSMEs adapt and implement financial reporting based on SAK EMKM, as well as identify the challenges and benefits gained. In this study, we used a qualitative method. We directly interviewed the owner/manager of Go Laundry and analysed its financial documents. The results show that the of application SAK EMKM can improve the standard of MSME financial statements, provide more relevant and reliable information for decision-making, and facilitate access to external financing. Nevertheless, there are some barriers in the implementation process, such as limited human resources and accounting understanding that still need to be improved. This article concludes that continuous socialisation and mentoring are needed for MSMEs to optimise the benefits of SAK EMKM implementation. Data collection methods in preparing this article include:a) Field Observation b) Interview. The results of this research Go Laundry MSMEs have not implemented financial reports manually, due to limited knowledge about SAK EMKM.
Co-Authors , Heriyati Chrisna azzahra, an suci Azzhari, Suci Fadilah, Alma Hafsa Fazria, Rizka Fitri Yani Panggabean Franita, Riska Gulo, Meiman Kristian Putra Indah Lestari, Indah Lubis, Salsabila Azzahro Nayma, Salshabilla Panjaitan, Cristanti Rahman, Febriani Nur