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All Journal Journal of Economic, Bussines and Accounting (COSTING) JURNAL AKUNTANSI DAN BISNIS
Nur Endah Fajar Hidayah
Universitas Slamet Riyadi Surakarta
Economics, Econometrics & Finance

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THE EFFECT OF LIQUIDITY, CAPITAL STRUCTURE, AND FIXED ASSET TURNOVER TO THE FINANCIAL PERFORMANCE OF THE INFRASTRUCTURE SECTOR COMPANIES LISTED IN THE IDX 2019 – 2024 feriska kuswardani; Nur Endah Fajar Hidayah
Jurnal Akuntansi dan Bisnis Vol. 6 No. 1 (2026): Mei 2026 : Jurnal Akuntansi Dan Bisnis(AKUNTANSI)
Publisher : LPPM PoliteknikPratamaKendal- Universitas Sains Dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jiab.v6i1.1317

Abstract

This study aims to analyze the effect of liquidity, capital structure, and fixed asset turnover on financial performance in infrastructure sector companies listed on the Indonesia Stock Exchange (IDX) in 2019-2024. The data source of this study is secondary data. The sample in this study amounted to 240 samples obtained from 40 companies over 6 years with a purposive sampling method. This research method uses Descriptive Statistics, Classical Assumption Test, Multiple Linear Regression Analysis, and Hypothesis Testing. The results of this study indicate that Liquidity (CR) has a negative and significant effect on the financial performance (ROA) of infrastructure companies, Capital Structure (DER) has a positive and significant effect on the financial performance (ROA) of infrastructure companies, and Fixed Asset Turnover (FATO) has a positive and significant effect on the financial performance (ROA) of infrastructure companies. Simultaneously, Liquidity (CR), Capital Structure (DER), and Fixed Asset Turnover (FATO) affect the financial performance (ROA) of infrastructure companies listed on the IDX in 2019-2024.
ANALISIS FAKTOR YANG MEMENGARUHI PERILAKU IMPULSIVE BUYING PADA PENGGUNAAN E-COMMERCE APLIKASI SHOPEE Kuan Maharani; Nur Endah Fajar Hidayah
Jurnal Akuntansi dan Bisnis Vol. 5 No. 2 (2025): Oktober 2025 : Jurnal Akuntansi Dan Bisnis (AKUNTANSI)
Publisher : LPPM PoliteknikPratamaKendal- Universitas Sains Dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/w5086050

Abstract

Penelitian ini bertujuan untuk menganalisis Pengaruh Literasi Keuangan Digital, Fintech Payment, Shopping Lifestyle Terhadap Perilaku Impulsive Buying Pada Aplikasi Shopee (studi kasus Mahasiswa di Kota Surakarta). Teknik pengumpulan data dalam penelitian ini diperoleh dengan data primer yang diperoleh dengan cara penyebaran kuesioner. Populasi dalam penelitian ini adalah Mahasiswa Universitas yang ada di Kota Surakarta yang aktif dan terdaftar secara lengkap di Kemendikbud sejumlah 74.397 dengan teknik purposive sampling dalam pengambilan sampel, sampel menggunakan rumus slovin sehingga diperoleh jumlah 398 responden. Teknik analisis data yang digunakan dalam penelitian ini adalah skala likert untuk mengukur pendapat responden dan uji instrumen yang disusun. Teknik analisis data yang digunakan yaitu uji validitas, realibilitas, uji asumsi klasik dengan menggunakan normalitas, multikolinearitas, heteroskedastisitas, dan autokorelasi,  analisis regresi linier berganda, dan uji hipotesis menggunakan pengujian secara parsial (T),  uji f, dan uji koefisien determinasi. Hasil penelitian menunjukkan bahwa literasi keuangan digital berpengaruh negatif signifikan terhadap perilaku impulsive buying mahasiswa di Kota Surakarta, fintech payment berpengaruh positif signifikan terhadap perilaku impulsive buying mahasiswa di Kota Surakarta, shopping lifestyle berpengaruh positif signifikan terhadap perilaku impulsive buying mahasiswa di Kota Surakarta.
ANALISIS PENENTUAN HARGA POKOK PRODUKSI MENGGUNAKAN METODE ACTIVITY BASED COSTING PADA UMKM TAHU BU KARNI Shellya Agustina; Nur Endah Fajar Hidayah
Jurnal Akuntansi dan Bisnis Vol. 5 No. 2 (2025): Oktober 2025 : Jurnal Akuntansi Dan Bisnis (AKUNTANSI)
Publisher : LPPM PoliteknikPratamaKendal- Universitas Sains Dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/29nd5921

Abstract

This research is motivated by the importance of accuracy in determining production costs as a basis for setting selling prices and making managerial decisions, especially in small businesses that produce more than one product. The method used in this study is a qualitative descriptive method with a case study approach. Data were obtained through interviews, direct observation, and production cost documentation. COGS calculations were conducted for two types of products: white tofu and fried tofu, comparing the results between the MSME system and the ABC method. The results show that the traditional method yielded COGS of Rp 541.20 for white tofu and Rp 446.90 for fried tofu. Meanwhile, the ABC method resulted in COGS of Rp 524,60 for white tofu and Rp 441.70 for fried tofu. This calculation difference indicates cost distortion in the traditional method, with an overcosting of Rp 16,60 for white tofu and an overcosting of Rp 5,20 for fried tofu. The ABC method is more accurate because it allocates overhead costs based on the actual activity consumption of each product. Furthermore, the ABC method provides more relevant cost information for decision-making, particularly in determining selling prices and cost efficiency. Therefore, the ABC method is highly recommended for MSME] with diverse products with different production process characteristics
PENGARUH PROFITABILITAS, LEVERAGE DAN LIKUIDITAS TERHADAP NILAI PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BEI 2022-2024 Lintang Ayu Sekar Wangi; Nur Endah Fajar Hidayah
Journal of Economic, Bussines and Accounting (COSTING) Vol. 9 No. 2 (2026): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/8ej4c909

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh profitabilitas, leverage dan likuiditas terhadap nilai perusahaan perbankan yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2022-2024. Sumber data penelitian ini adalah data sekunder. Sampel dalam penelitian ini sebanyak 129 sampel observasi yang diperoleh dari 43 perusahaan perbankan selama 3 tahun dengan metode purposive sampling. Metode penelitian ini menggunakan Statistik Deskriptif, Uji Asumsi Klasik, Analisis Regresi Linier Berganda dan Uji Hipotesis. Hasil penelitian menunjukkan bahwa profitabilitas berpengaruh positif signifikan terhadap nilai perusahaan, sementara leverage dan likuiditas berpengaruh negatif signifikan terhadap nilai perusahaan.
Co-Authors feriska kuswardani Kuan Maharani Lintang Ayu Sekar Wangi Shellya Agustina