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All Journal Journal La Bisecoman Advances in Applied Accounting Research
Mauna, Randy
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Economics, Econometrics & Finance

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Compliance with Financial Accounting Standards in Village-Owned Enterprises: An Examination of Financial Report Presentation for Entities without Public Accountability Winarti, Winarti; Jumriani, Jumriani; Akbardin, Muhammad; Mangga, Andi Rahmatullah; Mauna, Randy
Advances in Applied Accounting Research Vol. 1 No. 3 (2023): June - September
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/aaar.v1i3.125

Abstract

Purpose: This research aimed to understand the presentation of financial reports by SAK-ETAP at BUMDes Amanah Lembang Lohe. Research Design and Methodology: The research employed both primary and secondary data sources. Primary data was collected through observations, interviews with authorized parties, and research on the company. Secondary data included published data collectors and a brief company history. Data collection methods included interviews, direct question-and-answer sessions with BUMDes management, and the collection of documents and archives from BUMDes Amanah Lembang Lohe. The analytical method employed was a descriptive qualitative approach. Findings and Discussion: The research findings indicate that the preparation of financial reports by SAK-ETAP at the Amanah Lembang Lohe Village-Owned Enterprise has not been implemented. This is due to several inhibiting factors that make it difficult for managers to present reports by financial accounting standards. Implications: This research provides insights into the challenges faced by BUMDes Amanah Lembang Lohe in presenting financial reports aligned with SAK-ETAP and identifies obstacles that need to be addressed for effective reporting.
The Effect of Financial Leverage on Earnings Per Share and Return on Equity: JEL Classification: G21, G32, M41, C12, G33 Hasriani, Hasriani; Sugianto, Sugianto; Nursyamsuriana, Nursyamsuriana; Sutriana, Sutriana; Mauna, Randy; Jumriani, Jumriani
Journal La Bisecoman Vol. 6 No. 4 (2025): Journal La Bisecoman
Publisher : Newinera Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37899/journallabisecoman.v6i4.2654

Abstract

This study aims to analyze the effect of financial leverage on earnings per share (EPS) and return on equity (ROE) in the banking sector of State-Owned Enterprises (SOEs) listed on the Indonesia Stock Exchange (IDX) from 2020-2024. Financial leverage is measured using the debt-to-equity ratio, while EPS and ROE are used as indicators of the company's financial performance. The research method used is quantitative with an ex post facto approach, utilizing secondary data obtained from annual financial reports for the 2020-2025 period. Data analysis was conducted using a simple linear regression test to measure the relationship and effect of financial leverage on EPS and ROE. The results show that financial leverage has a significant and negative effect on EPS in SOE banking companies listed on the Indonesia Stock Exchange (IDX). This indicates that loan interest expenses erode net income per share, thereby reducing shareholder welfare, and that the debt financing structure is not offset by increased interest income or operational efficiency. Financial leverage does not have a significant and positive effect on ROE in SOE banking companies listed on the IDX, indicating that banking management is able to maintain equity profitability despite increases or decreases in leverage levels.
Co-Authors Akbardin, Muhammad Hasriani Hasriani, Hasriani Jumriani, Jumriani Mangga, Andi Rahmatullah Nursyamsuriana, Nursyamsuriana Sugianto Sugianto Sutriana, Sutriana Winarti Winarti