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Uncovering the Ethical Dilemma of Creative Accounting Practices in Micro Enterprises from the Perspective of Internal Stakeholders Mutira, Putri; Palestin, Iqbal; Purwanto, Sri
Dinasti International Journal of Economics, Finance & Accounting Vol. 6 No. 4 (2025): Dinasti International Journal of Economics, Finance & Accounting (September - O
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v6i4.5283

The practice of creative accounting in micro enterprises is often an adaptive strategy to maintain business continuity in the midst of economic pressures and limited resources, but this practice also raises significant ethical dilemmas from the perspective of governance and financial statement integrity. This research aims to uncover the ethical dilemmas faced by internal stakeholders including business owners, financial staff, and operational managers in understanding and responding to creative accounting practices in the micro business environment. Using a qualitative approach with exploratory case studies, data was collected through in-depth interviews with six informants from three micro-enterprises in the West Java region who were selected purposively. Data analysis was carried out with thematic methods to identify thought patterns, ethical justifications, and internal decision-making dynamics. The results show that creative accounting practices are often seen as pragmatic solutions to access funding, meet fiscal targets, or maintain a business's reputation, even though it is realized that it has the potential to violate the principles of honesty and accountability. Internal stakeholders face tensions between business interests and professional ethical values, which are influenced by financial literacy levels, external pressures, and organizational culture. The conclusion of this study emphasizes the importance of strengthening ethical awareness and internal governance in micro enterprises as a contribution to the development of more responsible accounting practices, as well as as the basis for the formulation of assistance and education policies for micro business actors.

The Role of RDI and Technology Emphasis on Operation and Sales Performance that Implies Financial Performance Fernandes, Maleakhi; Utomo, Prio; Purwanto, Sri
Technomedia Journal Vol 10 No 2 (2025): October
Publisher : Pandawan Incorporation, Alphabet Incubator Universitas Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33050/tmj.v10i2.2528

Competition among companies, particularly in the technology and telecommunications sectors, demands a high level of innovation to meet consumer needs. The use of advanced technology and investment in research and development (R&D) are expected to be key factors in creating a competitive advantage amid intense business competition. The use of narratives in corporate reports is also expected to build a positive image among stakeholders, foster trust, and attract market attention. This study aims to examine the effect of R&D intensity and technology emphasis on financial performance through the mediation of operational and sales performance in technology and telecommunications companies. The research gap identified is the limited number of studies related to R&D in technology and telecommunications companies, especially those utilizing a content analysis approach. The research uses panel data and is conducted on three technology and telecommunications companies listed on the Indonesia Stock Exchange (IDX) during the 2019–2023 period. The samples were selected using a purposive sampling method. The results show that technology emphasis and operational performance have a significant influence on a company’s financial performance, while the relationships among other variables were found to be insignificant. Therefore, companies are encouraged to strengthen their technology emphasis and operational efficiency to enhance productivity and improve financial performance.

Profitability analysis of cigarette sub-sector companies with capital structure as an intervening variable Bilqiis, Rifa Adila; Supriadi, Yudi Nur; Purwanto, Sri; Nurwati, Etty; Moeljadi, Moeljadi
Entrepreneurship Bisnis Manajemen Akuntansi (E-BISMA) Vol.6, No.2 (2025): December 2025
Publisher : Universitas Widya Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37631/ebisma.v6i2.2134

This study aims to examine and analyze the effects of liquidity and activity on profitability, with capital structure as an intervening variable. Liquidity and activity are proxied by the Current Ratio and Total Asset Turnover, respectively, while profitability is measured by Return on Assets, and capital structure is represented by the Debt to Equity Rasio. This study employs a quantitative research approach. The population consists of cigarette sub-sector companies that are officially registered and listed on the Indonesia Stock Exchange from 2018 to 2023. The study adopts a full sampling method, in which all members of the population serve as the research sample, comprising five cigarette sub-sector companies listed on the Indonesia Stock Exchange during the 2018–2023 period. Data analysis was conducted using the Panel Data Regression Model with the assistance of the EViews 12 software. The results of the study indicate that liquidity and capital structure have a negative effect on profitability, while activity has a positive effect on profitability. In addition, both liquidity and activity negatively affect capital structure as the intervening variable. Furthermore, capital structure is found to mediate the effects of liquidity and activity on profitability. The findings reveal that liquidity and capital structure have a significant negative effect on profitability, while activity has a significant positive effect, and capital structure effectively mediates the relationship between liquidity, activity, and profitability

Analysis of Factors Affecting Net Profit Margin: A Study of Telecommunication Companies Palevi Alren, Reza; Nurwati, Etty; Purwanto, Sri; Moeljadi; Supriadi, Yudi Nur; Mulyantini, Sri
Ilomata International Journal of Management Vol. 7 No. 1 (2026): January 2026
Publisher : Yayasan Sinergi Kawula Muda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijjm.v7i1.1887

This study investigates the impact of Return on Equity (ROE), Equity Ratio (ER), and Asset Turnover Ratio (ATR) on Net Profit Margin (NPM) among telecommunication companies listed on the Indonesia Stock Exchange during 2018–2022. Employing a quantitative approach with panel data regression using the Random Effects Model and secondary data from company annual reports, the findings indicate that ROE exerts a positive but relatively weak influence on NPM, while ER demonstrates a positive relationship approaching significance. Conversely, ATR shows a significant negative effect, underscoring that asset efficiency contributes less to profitability in the capital-intensive telecommunications sector. The model achieves an adjusted R² of 0.874, suggesting strong explanatory power. Overall, the results emphasize that managerial strategies should prioritize optimizing equity utilization and maintaining a robust capital structure rather than relying on asset turnover efficiency. Despite being limited to five firms and secondary data, this research enriches sector-specific financial performance analysis and provides valuable insights for managers and policymakers. Future studies are encouraged to extend the model by incorporating factors such as technological innovation, market competition, and regulatory dynamics to capture a more comprehensive understanding of profitability determinants in the industry.

Analysis of Factors Affecting Net Profit Margin: A Study of Telecommunication Companies Palevi Alren, Reza; Nurwati, Etty; Purwanto, Sri; Moeljadi; Supriadi, Yudi Nur; Mulyantini, Sri
Ilomata International Journal of Management Vol. 7 No. 1 (2026): January 2026
Publisher : Yayasan Sinergi Kawula Muda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijjm.v7i1.1887

This study investigates the impact of Return on Equity (ROE), Equity Ratio (ER), and Asset Turnover Ratio (ATR) on Net Profit Margin (NPM) among telecommunication companies listed on the Indonesia Stock Exchange during 2018–2022. Employing a quantitative approach with panel data regression using the Random Effects Model and secondary data from company annual reports, the findings indicate that ROE exerts a positive but relatively weak influence on NPM, while ER demonstrates a positive relationship approaching significance. Conversely, ATR shows a significant negative effect, underscoring that asset efficiency contributes less to profitability in the capital-intensive telecommunications sector. The model achieves an adjusted R² of 0.874, suggesting strong explanatory power. Overall, the results emphasize that managerial strategies should prioritize optimizing equity utilization and maintaining a robust capital structure rather than relying on asset turnover efficiency. Despite being limited to five firms and secondary data, this research enriches sector-specific financial performance analysis and provides valuable insights for managers and policymakers. Future studies are encouraged to extend the model by incorporating factors such as technological innovation, market competition, and regulatory dynamics to capture a more comprehensive understanding of profitability determinants in the industry.

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