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All Journal Jurnal Ekonomi RELEVAN : Jurnal Riset Akuntansi El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Journal of Ekonomics, Finance, and Management Studies
Andamari, Basis Gumilarsih
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Religion Agriculture, Biological Sciences & Forestry Civil Engineering, Building, Construction & Architecture Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Social Sciences Other

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PENGARUH MODAL KERJA, LIKUIDITAS, LEVERAGE DAN AKTIVITAS TERHADAP PROFITABILITAS PADA PERUSAHAAN SEKTOR KESEHATAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2019-2023 Nurul Chairunnisa; Chairunnisa, Nurul; Munira, Mira; Andamari, Basis Gumilarsih
Relevan : Jurnal Riset Akuntansi Vol. 5 No. 2 (2025): Mei
Publisher : FEB-UP Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35814/relevan.v5i2.8727

Abstract

This research aims to provide empirical evidence regarding the effect of working capital, liquidity, Leverage and activity on profitability in health sector companies listed on the Indonesia Stock Exchange. Specifically, working capital is measured by Working Capital Turnover (WCTO), liquidity is measured by Current Ratio (CR), Leverage is measured by Debt to Equity Ratio (DER) and activity is measured by Total Asset Turnover (TATO). The sample selection was carried out using purposive sampling method, based on the criteria that have been determined, a sample of 12 health sector companies on the Indonesia Stock Exchange (IDX) during the 2019-2023 period was obtained. Based on the results of hypothesis testing, it shows that working capital has a significant effect on profitability, liquidity has a significant effect on profitability, Leverage has an effect on profitability, activity has an effect on profitability in health sector companies listed on the Indonesia Stock Exchange for the period 2019 to 2023.
Can Fraud Hexagon Detect Financial Statement Fraud in Healthcare Sector Companies in Indonesia? Azizah, Widyaningsih; Andamari, Basis Gumilarsih; Ilham, Havian Muhammad
Jurnal Ekonomi Vol. 13 No. 01 (2024): Jurnal Ekonomi, Edition January - March 2024
Publisher : SEAN Institute

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Abstract

With increasing financial statement fraud cases, measures to detect and prevent fraud are needed. Vousinas developed the fraud hexagon theory to detect manipulation in financial reports[1]. This research aims to empirically test the six dimensions of the fraud hexagon, namely pressure, opportunity, rationalization, capability, arrogance, and collusion, which is proxied by personal financial need, ineffective monitoring, change in auditor, change of board of directors, frequent number of CEO's picture, and political connections which are hypothesized to influence the occurrence of financial statement fraud. F-Score is used to determine fraudulent financial statements. The research population is health sector manufacturing companies listed on the Indonesia Stock Exchange during 2019 - 2021. The research sample consisted of 15 companies using purposive sampling. Hypothesis testing uses logistic analysis with the eviews10 application software. This research shows that personal financial need, ineffective monitoring, change in auditor, change of board of directors, and frequent number of CEO's pictures do not significantly affect financial report fraud. In contrast, political connections have a significant effect on financial report fraud.
Persepsi Pemilik Kos Terhadap Pentingnya Laporan Keuangan dalam Pengambilan Keputusan Bisnis Purwanti, Pera; Andamari, Basis Gumilarsih
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 7 No. 2 (2026): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v7i2.11299

Abstract

This study aims to analyze boarding house owners’ perceptions of the importance of financial statements in business decision-making. Although boarding house businesses continue to grow, many owners have not optimally utilized financial statements in managing their businesses. This research uses a qualitative descriptive approach with a case study method. Data were collected through interviews, observation, and documentation involving five boarding house owners in Jakarta. The results indicate that owners generally perceive financial statements as important for controlling and evaluating business performance; however, their level of understanding and implementation varies. The main obstacles include limited accounting knowledge, time constraints, and the mixing of personal and business finances. Financial analysis using Return on Investment (ROI) and Break Even Point (BEP) shows that financial statements support more rational and effective business decision-making.
Persepsi Pemilik Kos Terhadap Pentingnya Laporan Keuangan dalam Pengambilan Keputusan Bisnis Purwanti, Pera; Andamari, Basis Gumilarsih
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 7 No. 2 (2026): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v7i2.11299

Abstract

This study aims to analyze boarding house owners’ perceptions of the importance of financial statements in business decision-making. Although boarding house businesses continue to grow, many owners have not optimally utilized financial statements in managing their businesses. This research uses a qualitative descriptive approach with a case study method. Data were collected through interviews, observation, and documentation involving five boarding house owners in Jakarta. The results indicate that owners generally perceive financial statements as important for controlling and evaluating business performance; however, their level of understanding and implementation varies. The main obstacles include limited accounting knowledge, time constraints, and the mixing of personal and business finances. Financial analysis using Return on Investment (ROI) and Break Even Point (BEP) shows that financial statements support more rational and effective business decision-making.
Co-Authors Azizah, Widyaningsih Chairunnisa, Nurul Ilham, Havian Muhammad Munira, Mira Nurul Chairunnisa Purwanti, Pera