Saraswati, Novi
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Pengaruh Total Asset Turnover, Debt to Equity Ratio, dan Return on Assets terhadap Manajemen Laba pada Perusahaan Pertambangan di BEI Periode 2020–2024 Saraswati, Novi; Fathihani
HATTA : Jurnal Pendidikan Ekonomi dan Ilmu Ekonomi Vol 3 No 2 (2025): Oktober
Publisher : STKIP MAJENANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62387/hatta.v3i2.286

Abstract

This study analyzes the effect of Total Asset Turnover, Debt to Equity Ratio, and Return on Assets on earnings management in mining companies listed on the Indonesia Stock Exchange during 2020–2024. Using a quantitative and causal research design, the study examines 18 purposively selected companies over five years, resulting in 90 observations. Data were analyzed through panel data regression using SPSS 26. The results show that Total Asset Turnover does not significantly affect earnings management, while Debt to Equity Ratio and Return on Assets have a significant influence. These findings indicate that profitability and leverage play important roles in shaping earnings management practices in the mining sector
TINJAUAN KUALITATIF USAHA MIKRO KECIL DAN MENENGAH DI KOTA SEMARANG Violinda, Qristin; Indriasari, Ika; Saraswati, Novi
Ekonis: Jurnal Ekonomi dan Bisnis Vol 26, No 1 (2024): JURNAL EKONOMI DAN BISNIS (EKONIS)
Publisher : Politeknik Negeri Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30811/ekonis.v26i1.5017

Abstract

Abstratc : This research aims to deeply understand the conditions and dynamics of Micro, Small, and Medium Enterprises (MSMEs) in Semarang City. Special focus is given to aspects such as business development strategies, challenges faced, and factors that support and hinder the growth of MSMEs in this region. The research uses a qualitative approach with a case study method. Data were collected through in-depth interviews with owners and managers of MSMEs in Semarang City, direct observation, and analysis of related documents. The research sample was chosen through purposive sampling, considering the diversity of business types and locations. MSME actors in Semarang City experienced a decline in business revenue received. This is due to small business operators losing competition to entrepreneurs who have more capital, and most of them also only produce goods when there are orders. Top of FormKeyword :  Performance decline, MSMEs (Micro, Small, and Medium Enterprises), Strategies and Factors UMKM