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All Journal Jurnal Riset Akuntansi AKSIOMA : Jurnal Sains Ekonomi dan Edukasi
Sifera Patricia Maithy
Universitas Palangka Raya
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences

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Analisis Keandalan Laporan Keuangan dalam Penerapan Cloud Accounting Aulia Shancai Dwi Arini; Sifera Patricia Maithy
Jurnal Riset Akuntansi Vol. 3 No. 2 (2025): Jurnal Riset Akuntansi
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jura-itb.v3i2.3442

Abstract

The development of information technology has driven a transformation in the accounting system, one of which is through the implementation of cloud accounting. This system provides ease of access, efficiency, and real-time data updates. However, questions regarding the reliability of the financial reports produced remain. This article aims to analyze the extent to which the cloud accounting system can produce reliable financial reports, taking into account aspects of data security, input quality, system integration, and compliance with accounting standards. This research was conducted by conducting a literature study of various academic literature and related regulations. The results of the analysis show that cloud accounting has great potential to improve the reliability of financial reports, as long as it is supported by a reliable security system, adequate internal control, and high user competence. This article also identifies the challenges and opportunities that arise from the implementation of cloud accounting in financial reporting, as well as its implications for the audit process in the digital era.
Pengaruh Pertumbuhan Perusahaan, Kebijakan Dividen dan Struktur Modal terhadap Profitabilitas pada Perusahaan Perbankan yang Terdaftar di BEI (Periode 2021-2023) Purba, Christyne Lourenza; Maithy, Sifera Patricia
AKSIOMA : Jurnal Sains Ekonomi dan Edukasi Vol. 2 No. 4 (2025): AKSIOMA : Jurnal Sains, Ekonomi dan Edukasi
Publisher : Lembaga Pendidikan dan Penelitian Manggala Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62335/aksioma.v2i4.1150

Abstract

This study was conducted to determine the extent to which company growth, dividend policy, and capital structure influence profitability in the banking sector listed on the Indonesia Stock Exchange (IDX) during the 2021–2023 period. The independent variables in this study include Company Growth (Company Growth), Dividend Policy (Dividend Payout Ratio), and Capital Structure (Debt to Equity Ratio). Meanwhile, profitability as the dependent variable is measured using Return on Assets (ROA). This research uses a quantitative approach with multiple linear regression analysis. A total of 39 observations were collected from 13 banks selected as the research sample. To ensure the accuracy of the model used, classical assumption tests such as normality, heteroscedasticity, and multicollinearity tests were conducted. The analysis results indicate that capital structure has a negative and significant effect on profitability, while company growth has a positive and significant effect. On the other hand, dividend policy does not have a significant impact on profitability. Overall, these three independent variables simultaneously influence the profitability of the companies.
Pengaruh Environmental, Social, and Governance (ESG) Disclosure terhadap Kinerja Keuangan Perusahaan Sektor Energi yang Terdaftar di BEI Tahun 2021-2023 Noor, Durratul Farrah; Maithy, Sifera Patricia
AKSIOMA : Jurnal Sains Ekonomi dan Edukasi Vol. 2 No. 5 (2025): AKSIOMA : Jurnal Sains, Ekonomi dan Edukasi
Publisher : Lembaga Pendidikan dan Penelitian Manggala Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62335/aksioma.v2i5.1202

Abstract

This study examines the impact of Environmental, Social, and Governance (ESG) disclosure on the financial performance of energy sector companies listed on the Indonesia Stock Exchange. Using a quantitative approach, secondary data from annual and sustainability reports from 2021 to 2023 were analyzed using SPSS. The results indicate that, when considered simultaneously, ESG disclosure significantly influences financial performance, with a significance level of 0.035. However, in the partial analysis, each ESG component showed no significant effect on Return on Assets (ROA). These findings suggest that while ESG disclosure is essential for building investor trust, its direct impact on financial performance is not evident at an individual level. Therefore, it is recommended that companies more effectively integrate sustainability strategies into their operational frameworks to enhance long-term financial performance.
Analisis Pengungkapan Akuntansi Lingkungan dan Kinerja Lingkungan terhadap Nilai Perusahaan pada Perusahaan Sektor Energi yang Terdaftar di Bursa Efek Indonesia Periode 2020-2023 Saputra, Achmad Andika; Maithy, Sifera Patricia
AKSIOMA : Jurnal Sains Ekonomi dan Edukasi Vol. 2 No. 5 (2025): AKSIOMA : Jurnal Sains, Ekonomi dan Edukasi
Publisher : Lembaga Pendidikan dan Penelitian Manggala Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62335/aksioma.v2i5.1203

Abstract

This study aims to analyze the effect of environmental accounting disclosure and environmental performance on firm value in energy sector companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2023 period. The research method used is quantitative with a multiple linear regression approach. The data used are secondary data obtained from the annual reports and sustainability reports of the companies sampled in this study, selected using purposive sampling techniques. Environmental accounting disclosure is measured using the environmental cost formula, while environmental performance is measured using the PROPER ratings issued by the Ministry of Environment and Forestry (MoEF). The results of the study show that environmental accounting disclosure and environmental performance have varying effects on firm value, which can be positive, negative, or insignificant. These findings indicate that environmental reporting and management activities do not necessarily add value in the eyes of investors. In certain conditions, these activities may even trigger concerns about additional costs borne by the company, thereby reducing the firm’s value.
Pengaruh ROA Dan ROE terhadap Harga Saham pada Perusahaan Sektor Perbankan yang Terdaftar di BEI Tahun 2022-2024 Aprianto, Aprianto; Maithy, Sifera Patricia
AKSIOMA : Jurnal Sains Ekonomi dan Edukasi Vol. 2 No. 6 (2025): AKSIOMA : Jurnal Sains, Ekonomi dan Edukasi
Publisher : Lembaga Pendidikan dan Penelitian Manggala Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62335/aksioma.v2i6.1322

Abstract

This study analyzes the effect of Return on Assets (ROA) and Return on Equity (ROE) on the stock prices of banking sector companies listed on the Indonesia Stock Exchange during 2022 to 2024. Using a quantitative approach with multiple linear regression analysis on secondary data from annual financial statements, the results show that ROA has a positive and significant effect on stock prices, while ROE does not show a significant impact. These findings provide insights for investors and company management in making investment decisions amid economic uncertainty.
Penerapan Akuntansi Lingkungan terhadap Kondisi Lingkungan pada Perusahaan Tambang Batu Bara Seprenti, Dwika; Maithy, Sifera Patricia
AKSIOMA : Jurnal Sains Ekonomi dan Edukasi Vol. 2 No. 6 (2025): AKSIOMA : Jurnal Sains, Ekonomi dan Edukasi
Publisher : Lembaga Pendidikan dan Penelitian Manggala Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62335/aksioma.v2i6.1353

Abstract

The increase in coal mining activities in Indonesia has a significant impact on the environment. Environmental accounting is an important instrument in measuring and reporting the environmental impact of mining company activities. This article aims to analyze the application of environmental accounting in coal mining companies and its impact on environmental conditions. Using qualitative research methods based on literature studies and secondary data analysis, this study found that the application of environmental accounting is still not optimal in many mining companies. Good environmental accounting can improve transparency, accountability, and environmental sustainability.
Pengaruh Likuiditas dan Solvabilitas terhadap Profitabilitas (Studi pada Perusahaan Otomotif yang Terdaftar di Bursa Efek Indonesia Anugrahni, Dwi Lira; Maithy, Sifera Patricia
AKSIOMA : Jurnal Sains Ekonomi dan Edukasi Vol. 2 No. 6 (2025): AKSIOMA : Jurnal Sains, Ekonomi dan Edukasi
Publisher : Lembaga Pendidikan dan Penelitian Manggala Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62335/aksioma.v2i6.1356

Abstract

The automotive industry in Indonesia has shown rapid development in recent years, driven by increasing public interest in motorized vehicles, stable economic growth and infrastructure progress. Automotive companies are required to innovate and increase competitiveness in an increasingly competitive market. A company's financial performance, especially profitability, is an important indicator in assessing effectiveness and efficiency in generating profits. A high profitability ratio reflects the company's ability to utilize resources optimally. Apart from that, liquidity and solvency ratios also affect company profitability. This research aims to analyze the influence of the Liquidity Ratio (Current Ratio) and Solvency Ratio (Debt to Equity Ratio) on the Profitability Ratio (Return of Assets) in six automotive subsector companies listed on the Indonesian Stock Exchange, namely Astra International Tbk, Astra Otoparts Tbk, Gajah Tunggal Tbk, Indomobil Sukses Internasional Tbk, Indospring Tbk, and Multi Prima Sejahtera Tbk, during the period 2020–2024. The research method used is quantitative, where research data is in the form of numbers and analysis uses statistics (Sugiyono, 2022). The data used is secondary data obtained from the company's annual financial reports. It is hoped that the research results can contribute to understanding the extent to which liquidity ratios and solvency ratios influence the profitability of automotive companies in Indonesia during the 2020–2024 period. It is hoped that these findings can be used as consideration for company management in making strategic decisions to improve the company's financial performance and competitiveness in the market.
Analisis Pengaruh Rasio Profitabilitas dan Rasio Likuiditas terhadap Nilai Perusahaan Subsektor Otomotif yang Terdaftar di Bursa Efek Indonesia (BEI) Tahun 2021-2024 Anjelita, Aprilia; Maithy, Sifera Patricia
AKSIOMA : Jurnal Sains Ekonomi dan Edukasi Vol. 2 No. 6 (2025): AKSIOMA : Jurnal Sains, Ekonomi dan Edukasi
Publisher : Lembaga Pendidikan dan Penelitian Manggala Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62335/aksioma.v2i6.1357

Abstract

This study aims to analyze the effect of liquidity ratios and profitability ratios on the value of automotive subsector companies listed on the Indonesia Stock Exchange (IDX) during 2021-2024. The subjects of this study are eight automotive companies selected based on the availability of financial reports. Firm value is measured using Price Book Value (PBV), while profitability ratios are measured using Return On Assets (ROA) and liquidity ratios are measured using Current Ratio (CR). The research method used was quantitative, with data processing conducted using SPSS software. The results of the regression analysis indicate that ROA has a positive and significant influence on PBV, with a coefficient value of 12.340 and significance of 0.000. Conversely, CR does not show a significant effect on PBV, with a coefficient value of -0.027 and significance of 0.653. The coefficient of determination shows that 84.8% of the variation in PBV can be explained by the independent variables studied, while the remaining 15.2% is influenced by other factors not studied in this research. From the results of this study, it can be concluded that profitability ratios, particularly ROA, are more dominant indicators in influencing company value than liquidity ratios. These findings are expected to provide insights for investors and automotive company management in decision-making related to increasing company value. This study also suggests the need to pay more attention to other factors that may influence company value in the future.
Co-Authors Anjelita, Aprilia Anugrahni, Dwi Lira Aprianto . Aulia Shancai Dwi Arini Noor, Durratul Farrah Purba, Christyne Lourenza Saputra, Achmad Andika Seprenti, Dwika