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All Journal Majapahit Journal of Islamic Finance dan Management Majapahit Journal of Islamic Finance dan Management Determinasi: Jurnal Penelitian Ekonomi Manajemen dan Akuntansi
Ivana Cahyaningrum
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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THE IMPORTANCE OF UNDERSTANDING AND APPLYING ACCOUNTING SCIENCE TO BUSINESS QUALITY FOR MSME ACTORS Wardhani, Widia Pangesti Cahya; Adelia S.W. Ramadhan; Arzheti Z. Lubna; Amanda N.A. Safitri; Ivana Cahyaningrum
Determinasi: Jurnal Penelitian Ekonomi Manajemen dan Akuntansi Vol. 2 No. 1 (2024)
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/determinasi.v2i1.201

Abstract

Understanding and applying accounting knowledge has a crucial role in improving business quality for Micro, Small and Medium Enterprises (MSMEs). This research aims to analyze the impact of understanding and doctrine of accounting science on the business quality of MSME actors. This research method involves surveys and data analysis from a number of MSME actors who apply accounting principles in their financial management. The application of accounting science in daily practice helps MSME actors in identifying areas of improvement, mitigating financial risks, and increasing operational efficiency. Additionally, a deep understanding of finance provides a solid foundation for strategic decision making, including capital management, business expansion, and appropriate market targeting. Thus, this research concludes that understanding and applying accounting knowledge has a strategic role in improving the quality of MSME businesses. Efforts to improve financial literacy and provide appropriate support can make a positive contribution to strengthening the MSME sector and driving overall economic growth.
The Effect of Sales Volatility, Company Operating Cash Flow Volatility, Accrual Reliability, Book Tax Difference and Market Concentration on Profit Persistency (Case Study on Manufacturing Companies Listed on the IDX for the Period 2021–2023) Ivana Cahyaningrum; Trisnawati, Rina
Majapahit Journal of Islamic Finance and Management Vol. 5 No. 2 (2025): Islamic Finance and Management
Publisher : Department of Sharia Economics Institut Pesantren KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to determine the effect of Sales Volatility, Company Operating Cash Flow Volatility, Accrual Reliability, Book Tax Difference and Market Concentration on Profit Persistence (case study on manufacturing companies listed on the IDX for the period 2021-2023). The type of research used in this study is quantitative research. The population in this study is manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2021-2023, totaling 233 companies. The sampling technique in this study used the purposive sampling method. The research sample obtained was 132 outliers to 123 manufacturing companies listed on the Indonesia Stock Exchange in 2021-2023. This test uses the multiple regression analysis method. The results of this study indicate that the Sales Volatility variable has an effect on profit persistence, while the Company Operating Cash Flow Volatility, Accrual Reliability, Book Tax Difference and Market Concentration have no effect on profit persistence.
The Effect of Sales Volatility, Company Operating Cash Flow Volatility, Accrual Reliability, Book Tax Difference and Market Concentration on Profit Persistency (Case Study on Manufacturing Companies Listed on the IDX for the Period 2021–2023) Ivana Cahyaningrum; Trisnawati, Rina
Majapahit Journal of Islamic Finance and Management Vol. 5 No. 2 (2025): Islamic Finance and Management
Publisher : Department of Sharia Economics Institut Pesantren KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to determine the effect of Sales Volatility, Company Operating Cash Flow Volatility, Accrual Reliability, Book Tax Difference and Market Concentration on Profit Persistence (case study on manufacturing companies listed on the IDX for the period 2021-2023). The type of research used in this study is quantitative research. The population in this study is manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2021-2023, totaling 233 companies. The sampling technique in this study used the purposive sampling method. The research sample obtained was 132 outliers to 123 manufacturing companies listed on the Indonesia Stock Exchange in 2021-2023. This test uses the multiple regression analysis method. The results of this study indicate that the Sales Volatility variable has an effect on profit persistence, while the Company Operating Cash Flow Volatility, Accrual Reliability, Book Tax Difference and Market Concentration have no effect on profit persistence.
Co-Authors Adelia S.W. Ramadhan Amanda N.A. Safitri Arzheti Z. Lubna Rina Trisnawati Wardhani, Widia Pangesti Cahya