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All Journal Gemilang: Jurnal Manajemen dan Akuntansi Profit: Jurnal Manajemen, Bisnis dan Akuntansi
Adeanto Putra Satyatama
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Humanities Economics, Econometrics & Finance

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Dampak Tingkat Pengembalian yang Diharapkan, Leverage Keuangan dan Likuiditas terhadap Efesiensi Anggaran Modal Adeanto Putra Satyatama; Annisa Nurul Pebriyanti; Dewi Nur Azizah; Anastasia Putri; Maria Yovita R. Pandin
GEMILANG: Jurnal Manajemen dan Akuntansi Vol. 5 No. 1 (2025): Jurnal Manajemen dan Akuntansi
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/gemilang.v5i1.2540

Abstract

This study aims to examine the impact of expected rate of return, financial leverage, and liquidity on capital budget efficiency in companies listed on the Indonesia Stock Exchange in 2023. The research method uses a quantitative approach with multiple linear regression analysis techniques. The sample consists of 60 companies selected through a purposive sampling method. The results of the study indicate that simultaneously, expected rate of return, financial leverage, and liquidity have a significant effect on capital budget efficiency. Partially, financial leverage and liquidity have a significant effect on capital budget efficiency, while the expected rate of return does not have a significant effect. The R Square value of 0.264 indicates that 26.4% of the variation in capital budget efficiency can be explained by the three independent variables. The classical assumption test shows that the regression model is free from multicollinearity problems and the residuals are normally distributed. These findings imply that companies need to pay attention to financing structure and liquidity management in order to improve the efficiency of capital budget use.
Laporan Posisi Keuangan Umkm Peralatan Rumah Tangga Di Sidoarjo Pasar Permata Tanggulangin Sesuai Dengan Standar Akuntansi Keuangan-Entitas-Mikro, Kecil, dan Menengah (SAK EMKM) Yoga Hutama Wicaksana; Adeanto Putra Satyatama; Cholifatun Nisa; Nabil Sada Amarie; Sirilia Sesilma Jinate Ruben; Elisabeth Lauboling; Sri Rahayuningsih
Profit: Jurnal Manajemen, Bisnis dan Akuntansi Vol. 3 No. 2 (2024): Mei : Profit: Jurnal Manajemen, Bisnis dan Akuntansi
Publisher : UNIVERSITAS MARITIM AMNI SEMARANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58192/profit.v3i2.2166

Abstract

Financial reporting is one of the important things in a large company or small business (UMKM). While MSMEs themselves have the meaning of micro, small and medium enterprises, MSMEs are regulated based on UUD No. 20 of 2008 concerning micro, small and medium enterprises. Mrs Emi Household Equipment Retail Store Business is part of the Micro Business or MSME which has many great opportunities to develop. However, in carrying out its business processes, financial recording and reporting are still in simple form (manual) even though they are computerized. This research aims to find out and help prepare financial reports for the Mrs. Emi Household Equipment Retail Store Business based on SAK EMKM. The research methods used in this research are descriptive and qualitative methods, because the related information and knowledge used in this research was obtained from direct interviews with micro business owners or MSMEs. In this research, the analysis model used is interactive analysis, which consists of 3 processes, namely data reduction, data presentation, and drawing conclusions. The results of this research can be concluded that the Mrs. Emi Household Equipment Retail Store has not implemented Financial Accounting Standards (SAK) in recording financial transactions, and has not implemented SAK EMKM in preparing financial reports. The preparation of financial reports in this research based on SAK EMKM was carried out by applying the accounting cycle, because it was felt that there was uncertainty in presenting information from previous periods, so the preparation was carried out prospectively using the accrual basic approach.
Co-Authors Anastasia Putri Annisa Nurul Pebriyanti Cholifatun Nisa Elisabeth Lauboling Maria Yovita R. Pandin Nabil Sada Amarie Nurwijayanti Sirilia Sesilma Jinate Ruben SRI RAHAYUNINGSIH Yoga Hutama Wicaksana