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COUNT: Journal of Accounting, Business and Management
Published by CV Fahr Publishing
ISSN : -     EISSN : 30266130     DOI : https://doi.org/10.61677/count.vi.8
Core Subject : Economy,
Economics, Econometrics & Finance
Marketing Management Finance Management Strategic Management Operation Management Human Resource Management E-business Knowledge Management Corporate Governance Management Information System International Business Business Ethics and Sustainability Entrepreneurship Islamic management Islamic Banking Islamic Marketing Islamic Human Resources Islamic Finance
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 30 Documents
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THE EFFECT OF COMPANY SIZE, LEVERAGE, CSR COSTS AND PROFITABILITY ON COMPANY VALUE: (In Manufacturing Industry Companies Listed on the Indonesia Stock Exchange 2017-2021) Rahandhika Ivan Adyaksana
Count : Journal of Accounting, Business and Management Vol. 1 No. 1 (2023): July: COUNT: Journal of Accounting, Business and Management
Publisher : CV. Fahr Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61677/count.vi.8

Abstract

This study aims to examine the effect of firm size, leverage, CSR costs and profitability on firm value. The sampling technique used in this study was purposive sampling. The number of samples in this study were 33 manufacturing companies listed on the Indonesia Stock Exchange for 2017-2021. The analysis technique used is multiple linear regression analysis. The results of the study show that firm size, leverage, CSR costs have no significant effect on firm value, while profitability has a significant positive effect on firm value. Keywords: company size, CSR costs, profitability, firm value
COMMON SIZE ANALYSIS AT PT ADARO ENERGY INDONESIA TBK BEFORE AND DURING COVID – 19 Baniady Gennody Pronosokodewo; Nur Ika Yuliastuti; Sri Suryaningsum
Count : Journal of Accounting, Business and Management Vol. 1 No. 1 (2023): July: COUNT: Journal of Accounting, Business and Management
Publisher : CV. Fahr Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61677/count.vi.39

Abstract

The global health crisis in the form of the Covid-19 pandemic has a major impact on national economic activities and the global economy. The Covid-19 phenomenon is very influential on companies - large to small companies. This analysis uses the common size method. This method is very helpful in reading financial statements. Changes that occur in the statement of financial position or profit and loss can be detected quickly and permanently. The study intends to analyze the financial performance of PT Adaro Energy Indonesia Tbk before and during Covid-19 using the common size analysis method. In this study, the technique of comparative descriptive analysis between years was used. The research uses annual report data. The data used is the time range from 2018 to 2021.The results of the analysis of the research show (1) the company's short-term financial condition in terms of current assets did not experience significant changes in 2018- 2021. (2) short-term financial conditions seen from current liabilities tended to increase during the year, on the contrary, long-term liabilities decrease. (3) For equity from 2018 to 2019 and from 2020 to 2021, it has decreased but is still around 59%. (4) Common size analysis of PT Adaro Energy Indonesia's income statement shows that the percentage of net profit to operatingincome will increase in 2021 to 25.7%.
COMPANY HEALTH LEVEL ANALYSIS WITH FINANCIAL ASPECTS AT PT PERUSAHAAN GAS NEGARA TBK Baniady Gennody Pronosokodewo; Tantri Dyah Ayu Lestari; Sri Suryaningsum
Count : Journal of Accounting, Business and Management Vol. 1 No. 1 (2023): July: COUNT: Journal of Accounting, Business and Management
Publisher : CV. Fahr Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61677/count.vi.40

Abstract

The company's financial health information is needed to protect the company's existence from competitors. Companies that need to be assessed for their financial health are State-Owned Enterprises, therefore the Minister of State-Owned Enterprises Decree No: Kep-100/MBU/2002 appears to assess the soundness of SOEs. This study aims to determine the level of financial health of the company at PT Perusahaan Gas Negara (Persero) Tbk for the period 2018-2021. By using eight (8) indicators, namely: Return On Equity (ROE), Return On Investment (ROI), Current Ratio, Cash Ratio, Collection Periods (CP), Inventory Turnover (PP), Total Asset Turn Over (TATO) , Ratio of total own capital to total assets. The results of the discussion can be seen that the financial performance of PT Perusahaan Gas Negara (Persero) Tbk in the last four years is in an unhealthy condition, it is hoped that the company will be able to improve the level of financial health.
ANALYSIS OF FINANCIAL PERFORMANCE OF PT ASTRA AGRO LESTARI TBK IN THE PERIOD BEFORE AND DURING THE COVID-19 PANDEMIC USING THE ECONOMIC VALUE ADDED APPROACH Hanifah Nur Hidayah; Baniady Gennody Pronosokodewo; Sri Suryaningsum
Count : Journal of Accounting, Business and Management Vol. 1 No. 1 (2023): July: COUNT: Journal of Accounting, Business and Management
Publisher : CV. Fahr Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61677/count.vi.41

Abstract

The COVID-19 pandemic has made various changes in every aspect of life, one of which is the industrial world. Economic uncertainty raises a lot of speculation which sectors will benefit and lose. This study uses the Economic Value Added (EVA) approach. This method is an indicator of the added value of an investment every year in a company, with this method can see the added economic value during a certain period and can be one way to assess the company's performance. This study aims to provide an overview of the impact on PT Astra Agro Lestari Tbk during the Covid-19 pandemic, and analyze the company's financial performance using the Economic Value Added (EVA) analysis method. This study uses a descriptive analysis technique with a quantitative approach. This study uses secondary data in the form of financial statements obtained from the financial statements of PT Astra Agro Lestari Tbk for the 2018-2021 period.
THE INFLUENCE OF CURRENT RATIO, DEBT TO EQUITY RATIO, NET PROFIT MARGIN, AND SALES GROWTH ON FINANCIAL DISTRESS CONDITIONS Nur Aini Tri Amanah; Baniady Gennody Pronosokodewo; Ratna Pumama Sari
Count : Journal of Accounting, Business and Management Vol. 1 No. 1 (2023): July: COUNT: Journal of Accounting, Business and Management
Publisher : CV. Fahr Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61677/count.vi.42

Abstract

The transportation sector in Indonesia is one of the most important sectors that determines the level of competitive advantage of the Indonesian economy. Companies that experience a decrease in revenue can threaten the survival of the company, resulting in financial distress (financial distress). This study aims to determine the Current Ratio, Debt to Equity Ratio, Net Profit Margin, and Sales Growth in influencing financial distress in transportation companies in Indonesia. This study used a purposive sampling method which produced a sample according to the criteria, namely 12 transportation companies. The analysis used is logistic regression analysis with SPSS statistical tools. The results of the hypothesis test show that the Current Ratio has a significant negative effect on financial distress, while the Debt to Equity Ratio, Net Profit Margin, and Sales Growth have no effect on financial distress.
THE IMPACT OF SERVQUAL DIMENSIONS ON CUSTOMER LOYALTY Septi Yawan, Andika; Prakosa, Adhi; Imam Basri, Anindita; Sudaryana, Arif; Farhan, Fikri
Count : Journal of Accounting, Business and Management Vol. 1 No. 2 (2023): October: COUNT: Journal of Accounting, Business and Management
Publisher : CV. Fahr Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61677/count.v1i2.105

Abstract

The need for an internet network is important. This study aims to predict the impact of SERVQUAL dimensions of internet service providers on customer loyalty in Indonesia. This research is quantitative research with SEM-PLS analysis. Data collection by questionnaire, with a sample of 115 internet service provider (ISP) customers in Yogyakarta. The test results with the structural model are responsiveness and empathy do not affect customer loyalty.
HALAL BUSINESS TRANSFORMATION: MEETING CHALLENGES AND OPPORTUNITIES IN THE AGE OF TECHNOLOGY Linatul Uyun
Count : Journal of Accounting, Business and Management Vol. 1 No. 2 (2023): October: COUNT: Journal of Accounting, Business and Management
Publisher : CV. Fahr Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61677/count.v1i2.141

Abstract

This study aims to develop an effective digital transformation model for halal businesses in the modern era, with a focus on improving operational efficiency, customer satisfaction, and global competitiveness. The research method uses a mixed methods approach, combining a quantitative survey of 200 halal businesses in Indonesia and in-depth interviews to explore experiences and challenges in the adoption of digital technology. The results showed that 85% of respondents reported an increase in operational efficiency, 75% noted an increase in customer satisfaction, and there was an average operational cost reduction of 15%. Linear regression analysis showed a significant positive relationship between technology adoption and improved business performance. In addition, the study identified challenges such as resistance to change and limited digital literacy, and suggested solutions through training, collaboration with technology companies, and government policy support. The global usefulness of this research lies in providing a framework that can be adopted by halal businesses in different countries to improve competitiveness and economic sustainability in an increasingly competitive global market
TECHNOLOGY-ORGANIZATION-ENVIRONMENT FRAMEWORK: THE ROLE OF DIGITAL FINANCIAL SERVICES IMPLEMENTATION ON MSME PERFORMANCE (STUDY AT TOKYO MARKET AREA, PIK 2) Thalib, Desinta Arnetti; Zulkarnain
Count : Journal of Accounting, Business and Management Vol. 1 No. 2 (2023): October: COUNT: Journal of Accounting, Business and Management
Publisher : CV. Fahr Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61677/count.v2i1.213

Abstract

Micro, small, and medium enterprises (MSMEs) are crucial to the global economy. The digital transformation in this sector encourages the use of digital financial services such as digital loans and payments. This research uses the Technology, Organization, and Environment (TOE) framework to investigate how digital financial services (DFS) affect the performance of MSMEs in the Tokyo Market area, PIK 2. The study was conducted by distributing questionnaires. Data was collected from MSMEs in the Tokyo Market area between April 2024 and May 2024. Using quantitative methods, the researchers analyzed responses from 83 participants using a structural equation model. The result show that technology and organization influence the adoption of DFS, which the positively impacts MSME performance. However, the environment does not affect the adoption of DFS. Additionally, the adoption of DFS mediates the impact of technology and organization on MSME performance, but does not mediate the impact of the environment on MSME performance. The implications of this research highlight the importance of MSMEs prioritizing the adoption of DFS in the digital era to improve and maintain their performance.
THE EFFECT OF AUDITEE CHARACTERISTICS AND AUDIT TENURE ON AUDIT OPINION IN BANKING COMPANIES LISTED ON THE INDONESIAN STOCK EXCHANGE Dewi, Azzahra Aulia; Nugroho, Dwiyanjana Santyo
Count : Journal of Accounting, Business and Management Vol. 1 No. 2 (2023): October: COUNT: Journal of Accounting, Business and Management
Publisher : CV. Fahr Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61677/count.v2i1.215

Abstract

Increased investment activity makes the use of financial statements and audit opinions on financial statements also increase. This is because investors will pay attention to the opinion before investing in order to get confidence and know the reliability of information in the financial statements. This study aims to determine empirically the effect of institutional ownership, current ratio, operating margin to total asset ratio, and audit tenure on audit opinion in banking companies listed on the Indonesia Stock Exchange in 2020 - 2022. This study uses quantitative methods, researchers tested and analyzed 102 samples consisting of 34 banking companies selected by purposive sampling method and analyzed using logistic regression. The results of this study indicate that institutional ownership and current ratio have an effect on audit opinion, while operating margin to total asset ratio and audit tenure have no effect on audit opinion. This study only examines banking companies and only uses financial statements for 2020-2022 to see changes in conditions during the covid-19 pandemic to the recovery period from the covid-19 pandemic. Researchers hope that this research can be a source of reading and become a reference material for investors who want to invest in banking companies.
THE EFFECT OF NET INCOME AND STOCK PRICE ON DIVIDEND DISTRIBUTION IN TELECOMMUNICATION SUB-SECTOR COMPANIES Suryaningsum, Sri; Ayusulistyaningrum, Dyah; Nugroho, Ginanjar Setyo
Count : Journal of Accounting, Business and Management Vol. 1 No. 2 (2023): October: COUNT: Journal of Accounting, Business and Management
Publisher : CV. Fahr Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61677/count.v2i1.244

Abstract

This research aims to analyze dividend distribution in companies in the telecommunications industry sub-sector. There are two hypotheses tested, namely net profit and share price which are thought to influence dividend distribution. The data used is data for 2022, 2023 and 2024. This paper is important because it will be the basis for investors in maximizing dividend returns in their stock investments. The research objects analyzed are companies in the telecommunications industry sub-sector. The data used is data on net profit, share prices and dividends. The results of this literature review show that there is dividend distribution for companies that have net profits. The results of this literature review are the basis for deriving a hypothesis. In further research, the existence of the hypothesis in this paper will be tested empirically. The results are that for companies in the Telecommunications Industry Sub-Sector with financial report data for 2022 and 2023, stock prices for 2023 and 2024, and dividend distribution for 2023 and 2024, it can be concluded that the first hypothesis is that net profit has no effect on dividend distribution and for the second hypothesis that share prices have an effect. on dividend distribution.

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