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All Journal Jurnal Revenue : Jurnal Ilmiah Akuntansi
Sudrajat, Kansa Dwi Putri Angelina
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Economics, Econometrics & Finance

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PENGARUH NON-PERFORMING LOAN, RETURN ON ASSETS, CAPITAL ADEQUACY RATIO, DAN OPERATING COST AND OPERATING INCOME TERHADAP FINANCIAL SUSTAINABILITY Sudrajat, Kansa Dwi Putri Angelina; Ariani, Yovita
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 5 No. 2 (2025): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v5i2.678

Abstract

This study aims to obtain empirical evidence related to the effect of non-performing loans, return on assets, capital adequacy ratio, and operating cost and operating income (BOPO) on financial sustainability. The population in this study are banking sub-sector companies listed on the Indonesia Stock Exchange. The research method used is quantitative research method. The sample in this study was collected using nonprobability sampling method with purposive sampling technique. The results of this study indicate that the variable return on assets, capital adequacy ratio, and operating cost and operating income have an influence on financial sustainability. While the non-performing loan variable has no influence on the financial sustainability ratio
IMPLEMENTATION REVENUE RECOGNITION OF PSAK 34 IN CONSTRUCTION COMPANIES Simon, Febryanti; Hartsetyo, Angelia Putri; Sudrajat, Kansa Dwi Putri Angelina
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 6 No. 1 (2025): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v6i1.907

Abstract

This study aims to determine the construction contract revenue recognition method used in heavy construction & civil engineering sub-sector companies and its application in accordance with PSAK No. 34. The research method used is descriptive qualitative method (deep analysis) with purposive sampling data collection technique. The results of this study indicate that in general, heavy construction & civil engineering sub-sector companies listed on the IDX have made revenue disclosures in accordance with PSAK No. 34, except for several companies that still have not disclosed their construction contract revenue recognition methods
Co-Authors Ariani, Yovita Hartsetyo, Angelia Putri Simon, Febryanti