IJAcc
type: channel
description: Indonesian Journal Accounting (IJAcc) is a peer-reviewed journal published by Department of Accounting, Faculty of Economics and Business, Universitas Raharja twice a year (February and August). Indonesian Journal Accounting (IJAcc) aims to publish articles in the field of accounting and business that provide the significant contribution to the development of accounting practices and the accounting profession in Indonesia and in the world. Consistent with its purpose, Indonesian Journal Accounting (IJAcc) provides insights in the field of accounting and business for academics, practitioners, researchers, regulators, students, and other parties interested in the development of accounting practices and accounting profession. Indonesian Journal Accounting (IJAcc) accepts manuscripts of either quantitative or qualitative research, written in either Indonesian or English. Indonesian Journal Accounting (IJAcc) accepts manuscripts from Indonesian authors and also authors from various parts of the world.
publisher: UNIVERSITAS RAHARJA
language: en
publication name: IJAcc
issn: 2723-5262
items: Pengaruh ESG (Environmental, Social, Governance), Retention Ratio, dan Green Accounting Terhadap Nilai Perusahaan
items: Determinasi Faktor-Faktor Yang Mempengaruhi Pertumbuhan Laba Dengan Ukuran Perusahaan Sebagai Variabel Moderasi
items: Pengaruh Literasi Keuangan, E-Wallet, Dan Promosi Terhadap Perilaku Konsumtif Masyarakat Rangkasbitung Dalam Belanja Online
items: Pengaruh Debt To Equity Ratio Dan Likuiditas Terhadap Profitabilitas Perusahaan Sektor Transportasi Dan Logistik Yang Terdaftar Di Bursa Efek Indonesia Periode 2019-2023
items: Analisis Penyusunan Laporan Keuangan Berdasarkan SAK EMKM Pada CV Mulia Berkah Garment
items: Analisis Kinerja Keuangan Menggunakan Metode Du Pont System Melalui Pendekatan Time Series Approach (TSA) Dalam Mengukur Pertumbuhan Laba Perusahaan Pada PT Kalbe Farma Tbk Tahun 2020-2024.docx
items: Analisis Efektivitas Sistem Akuntansi Penjualan Pada PT Gununges Tiga Belas
items: Pengaruh Kualitas Sistem, Kualitas Informasi, Dan Kualitas Layanan Terhadap Kepuasan Pengguna Sistem Coretax: Perspektif Model DeLone & McLean
items: Pengaruh Profitabilitas Nilai Perusahaan Dan Leverage Terhadap Harga Saham Pada Perusahaan Sektor Industri Yang Terdaftar Di Bursa Efek Indonesia Pada Tahun 20192023
items: Pengaruh Kualitas Audit Dan Ukuran Perusahaan Terhadap Manajemen Laba Studi Kasus Pada Perusahaan Perbankan Yang Terdaftar Di BEI
items: Analisis Financial Distress Menggunakan Metode Altman ZScore Dan Grover GScore Pada Perusahaan Property Dan Real Estate Yang Terdaftar Di Bei Periode 20182023
items: https://ejournal.raharja.ac.id/ijacc/article/view/3747
items: Analisis Kinerja Keuangan Berdasarkan Rasio Pada Sub Sektor Pakan Ternak Yang Terdaftar Di Bursa Efek Indonesia Periode 2019 – 2023
items: Pengaruh Perputaran Piutang Dan Perputaran Modal Kerja Terhadap Profitabilitas Pada Perusahaan Sub Sektor Healthcare Yang Terdaftar Di Bursa Efek Indonesia Pada Tahun 20192023
items: Pengaruh Perputaran Piutang Dan Rasio Hutang Terhadap Tingkat Pengembalian Aset Pada Perusahaan Manufaktur Sub Sektor Makanan Dan Minuman Yang Terdaftar Di Bursa Efek Indonesia Periode 20182022
items: Analisis Dampak Ulasan Konsumen Terhadap Keputusan Pembelian di CW Coffee Kota Pontianak
items: Analisis Rasio Profitabilitas Dan Likuiditas Terhadap Kinerja Keuangan Pada PT Wismilak Inti Makmur Tbk (Periode 2020-2024)
items: Peran, Kontribusi Dan Tantangan Perbankan Syariah Di Indonesia : Suatu Perspektif Sejarah
items: Pengaruh Profitabilitas, Ukuran Perusahaan, Dan Leverage Terhadap Perataan Laba Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2018 -2024
items: Nilai Perusahaan Yang Dipengaruhi Liquidity, Profitability, Firm Size, Managerial Ownership
items: Survei Analisis Kualitas Pembukuan Studi Desa Pemerintah Kota Tangerang Kabupaten
items: Pengaruh Kesadaran Wajib Pajak Dan Pemeriksaan Pajak Terhadap Kepatuhan Wajib Pajak Orang Pribadi Pada Kantor Pelayanan Pajak Pratama Tangerang Timur
items: https://ejournal.raharja.ac.id/ijacc/article/view/3769
items: Pengaruh Risiko Kredit Dan Risiko Operasional Terhadap Profitabilitas Bank Umum Konvensional
items: Pengaruh Struktur Aktiva Likuiditas Dan Pertumbuhan Penjualan Terhadap Struktur Modal Pada Perusahaan Subsektor Transportasi
items: Pengaruh Cost To Income Ratio CIR Net Interest Margin NIM Net Profit Margin NPM Terhadap Harga Saham Pada Sektor Perbankan
items: Analisis Cadangan Kerugian Penurunan Nilai CKPN Return On Asset ROA Dan Return On Equity ROE Pada Bank BUMN
items: Analisis Return On Asset ROA Return On Equity ROE Dan Net Profit Margin NPM Pada Pertumbuhan Laba Perusahaan Properti Dan Real Estate
items: Pengaruh Implementasi EBilling Dan EFiling Terhadap Kepatuhan Wajib Pajak Dengan Taxation Knowledge Sebagai Variabel Moderasi
items: Analisis Kinerja Keuangan Pada Sub Sektor Pakan Ternak Yang Terdaftar Di Bursa Efek Indonesia

Pengaruh ESG (Environmental, Social, Governance), Retention Ratio, dan Green Accounting Terhadap Nilai Perusahaan
type: item
description: This research intends to analyze the effect of ESG (Environmental, Social, and Governance), Retention ratio, and Green accounting on Firm Value in Infrastructure Sector Companies listed on the Indonesia Stock Exchange for the 2021-2024 period. This study uses a purposive sampling method. Based on the predetermined criteria, a sample of 17 issuers was gathered from a population of 60 issuers. This study uses multiple linear regression analysis as the data analysis tool utilizing the SPSS program version 22. The findings demonstrates that ESG (Environmental, Sosial, and Governance) does not have a significant effect on Firm Value, while Retention ratio and Green accounting have a positive and significant effect on Firm Value.
subject: Articles
  topic: section
subject: ESG
  topic: keywords
subject: Retention Ratio
  topic: keywords
subject: Green Accounting
  topic: keywords
subject: Nilai Perusahaan
  topic: keywords
subject: Infrastruktur
  topic: keywords
subject: Environmental
  topic: keywords
subject: Social
  topic: keywords
subject: Governance
  topic: keywords
subject: Retained Earnings
  topic: keywords
subject: CSR
  topic: keywords
creator: Nira Shakira Shakira
creator: Martini Martini
rights: Copyright (c) 2026 IJAcc
date: 2026-08-08
publication date: 2026-08-08
starting page: 105
ending page: 114
doi: 10.33050/ijacc.v7i2.4342

Determinasi Faktor-Faktor Yang Mempengaruhi Pertumbuhan Laba Dengan Ukuran Perusahaan Sebagai Variabel Moderasi
type: item
description: Penelitian ini bertujuan untuk menganalisis pengaruh Return on Asset (ROA), Total Asset Turnover (TATO), dan likuiditas terhadap pertumbuhan laba perusahaan, serta menguji peran ukuran perusahaan dalam memoderasi pengaruh variabel-variabel tersebut. Penelitian ini menggunakan metode kuantitatif dengan pendekatan purposive sampling dan diperoleh 20 perusahaan sektor garmen dan tekstil yang terdaftar di BEI periode 2021-2024. Analisis data menggunakan regresi linier berganda dan Moderated Regression Analysis (MRA) dengan bantuan perangkat SPSS Versi 26. Hasil penelitian menunjukkan bahwa ROA dan likuiditas berpengaruh signifikan terhadap pertumbuhan laba, sedangkan TATO tidak berpengaruh signifikan terhadap pertumbuhan laba. Selain itu, ukuran perusahaan mampu memoderasi pengaruh ROA terhadap pertumbuhan laba, namun tidak mampu memoderasi pengaruh TATO dan likuiditas terhadap pertumbuhan laba. Temuan ini mengindikasikan bahwa efektivitas penggunaan aset dan skala perusahaan memiliki peran penting dalam meningkatkan pertumbuhan laba perusahaan.
subject: Articles
  topic: section
creator: Rikka Riana Andini
creator: Sri Rahayu
rights: Copyright (c) 2026 IJAcc
date: 2026-08-08
publication date: 2026-08-08
starting page: 128
ending page: 139
doi: 10.33050/ijacc.v7i2.4341

Pengaruh Literasi Keuangan, E-Wallet, Dan Promosi Terhadap Perilaku Konsumtif Masyarakat Rangkasbitung Dalam Belanja Online
type: item
description: Abstrak Penelitian ini bertujuan untuk menganalisis pengaruh literasi keuangan, penggunaan e-wallet, dan promosi terhadap perilaku konsumtif masyarakat Kota Rangkasbitung dalam berbelanja online. Perkembangan teknologi digital dan era digitalisasi e-commerce telah mengubah pola konsumsi masyarakat, sementara literasi keuangan yang rendah, kemudahan transaksi melalui e-wallet, serta intensitas promosi diduga menjadi faktor pendorong perilaku konsumtif. Metode penelitian yang digunakan adalah kuantitatif dengan pendekatan deskriptif dan verifikatif. Populasi penelitian adalah seluruh masyarakat Kecamatan Rangkasbitung yang berjumlah 137.546 jiwa. Teknik pengambilan sampel menggunakan purposive sampling dengan rumus Slovin dan tingkat kesalahan 10%, sehingga diperoleh sampel sebanyak 100 responden. Pengumpulan data dilakukan melalui observasi, kuesioner, dokumentasi, dan studi kepustakaan. Analisis data menggunakan uji asumsi klasik (normalitas, multikolinearitas, heteroskedastisitas), analisis regresi linear berganda, uji t, uji F, dan uji koefisien determinasi (R²) dengan bantuan program SPSS. Hasil penelitian menunjukkan bahwa: (1) Literasi keuangan berpengaruh positif dan signifikan terhadap perilaku konsumtif dengan nilai signifikansi 0,000 < 0,05; (2) Penggunaan e-wallet berpengaruh positif dan signifikan terhadap perilaku konsumtif dengan nilai signifikansi 0,000 < 0,05; (3) Promosi berpengaruh positif dan signifikan terhadap perilaku konsumtif dengan nilai signifikansi 0,000 < 0,05; (4) Secara simultan, literasi keuangan, penggunaan e-wallet, dan promosi berpengaruh positif dan signifikan terhadap perilaku konsumtif dengan nilai F hitung 127,930 dan signifikansi 0,000. Nilai koefisien determinasi (R²) sebesar 0,800 menunjukkan bahwa ketiga variabel independen mampu menjelaskan 80% variasi perilaku konsumtif, sedangkan sisanya 20% dijelaskan oleh faktor lain di luar model penelitian. Seluruh uji asumsi klasik terpenuhi, sehingga model regresi layak digunakan. Ka…
subject: Articles
  topic: section
subject: Literasi Keuangan, E-wallet, Promosi, Perilaku Konsumtif, Belanja Online
  topic: keywords
creator: Revata Devi Sentosa
creator: Hendriyati Haryani
creator: Clarosa Canara
creator: Dewi Veronica Simarmata
rights: Copyright (c) 2026 IJAcc
date: 2026-08-08
publication date: 2026-08-08
starting page: 164
ending page: 174
doi: 10.33050/ijacc.v7i2.4332

Pengaruh Debt To Equity Ratio Dan Likuiditas Terhadap Profitabilitas Perusahaan Sektor Transportasi Dan Logistik Yang Terdaftar Di Bursa Efek Indonesia Periode 2019-2023
type: item
description: Abstract This study aims to examine the effect of the Debt to Equity Ratio (DER) and liquidity on the profitability of transportation and logistics sector companies listed on the Indonesia Stock Exchange (IDX) during the 2019–2023 period. This study uses secondary data obtained from the annual financial statements of the companies. The analytical method employed is multiple linear regression analysis. The results indicate that the Debt to Equity Ratio (DER) has a negative and significant effect on profitability, while liquidity has a positive and significant effect on profitability. These findings imply that effective management of capital structure and liquidity plays an important role in enhancing the profitability performance of transportation and logistics companies.
subject: Articles
  topic: section
subject: Debt to Equity Ratio, Liquidity, Profitability, Transportation and Logistics
  topic: keywords
creator: Mina Molisa Molisa
creator: Rizka Mukhlisiah
creator: Easter Chaterina Sibarani
creator: Zanubah Aenum Azis
rights: Copyright (c) 2026 IJAcc
date: 2026-08-08
publication date: 2026-08-08
starting page: 175
doi: 10.33050/ijacc.v7i2.4285

Analisis Penyusunan Laporan Keuangan Berdasarkan SAK EMKM Pada CV Mulia Berkah Garment
type: item
description: This study aims to analyze the preparation of financial statements based on the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM) at CV. Mulia Berkah Garment. This research uses a descriptive qualitative method with a case study approach. Data were collected through interviews, observation, and documentation, with data validity tested using source triangulation. The results show that before implementing SAK EMKM, the company only recorded cash inflows and outflows without account classification and had not prepared financial statements according to standards. After implementing SAK EMKM, the company was able to prepare financial statements through the accounting cycle, including journals, ledgers, trial balance, income statement, statement of financial position, and notes to financial statements (CALK). The implementation of SAK EMKM improved the organization of accounting records and the quality of financial information, although challenges remained, including limited accounting understanding and unstructured financial administration.
subject: Articles
  topic: section
subject: akuntansi
  topic: keywords
subject: laporan keuangan
  topic: keywords
subject: SAK EMKM
  topic: keywords
subject: sistem informasi akuntansi
  topic: keywords
subject: usaha mikro
  topic: keywords
creator: Citra Alya
creator: Tri Cahyo Nugroho
creator: Dea Fitriyani
creator: Harmanta Harmanta
rights: Copyright (c) 2026 IJAcc
date: 2026-08-08
publication date: 2026-08-08
starting page: 115
ending page: 127
doi: 10.33050/ijacc.v7i2.4272

Analisis Kinerja Keuangan Menggunakan Metode Du Pont System Melalui Pendekatan Time Series Approach (TSA) Dalam Mengukur Pertumbuhan Laba Perusahaan Pada PT Kalbe Farma Tbk Tahun 2020-2024.docx
type: item
description: Companies strive to achieve long-term business sustainability through sustainable growth and sound financial performance. This study aims to analyze the financial performance of PT Kalbe Farma Tbk using the Du Pont System through a Time Series Approach and to interpret profit growth based on the development of net income and the components of the Du Pont System during the 2020–2024 period. The results indicate that the company's financial performance has not been optimal, as reflected by the stagnant Net Profit Margin (NPM) and Return on Assets (ROA), despite relatively stable asset efficiency and capital structure. The decline in Return on Equity (ROE) at the end of the observation period indicates a decrease in the company's ability to generate returns for shareholders.
subject: Articles
  topic: section
subject: Kinerja keuangan, Du Pont System, Time Series Approach, PT Kalbe Farma Tbk
  topic: keywords
creator: Dini Azzyati Aprilia
creator: Warseno Warseno
creator: Deriansyah Yusup
creator: Ferdian Yoga Nurfalah
rights: Copyright (c) 2026 IJAcc
date: 2026-08-08
publication date: 2026-08-08
starting page: 156
ending page: 163
doi: 10.33050/ijacc.v7i2.4262

Analisis Efektivitas Sistem Akuntansi Penjualan Pada PT Gununges Tiga Belas
type: item
description: This study aims to analyze the effectiveness of the sales accounting system at PT Gununges Tiga Belas based on the sales accounting system theory proposed by Mulyadi (2018). This research employed a descriptive qualitative method with a comparative approach. Data were collected through observation, semi-structured interviews with personnel involved in the sales accounting system, and documentation. Data validity was ensured through source triangulation and technique triangulation, while data analysis was conducted using the Miles, Huberman, and Saldana model, which consists of data reduction, data display, and conclusion drawing. The analysis was carried out by comparing the company's sales accounting system practices with the components of the sales accounting system according to Mulyadi, including related functions, documents, accounting records, procedures, and internal control elements as indicators of system effectiveness. The results indicate that the sales accounting system implemented at PT Gununges Tiga Belas is moderately effective, as reflected by the conformity of most sales accounting system components with Mulyadi's (2018) theory, including related functions, documents, accounting records, procedures, and internal control elements. The system implementation is supported by the use of Accurate Online as the primary accounting software and Microsoft Excel as a supporting application. However, several weaknesses remain, including the continued use of Microsoft Excel, which indicates that the system has not been fully integrated, the absence of a separate credit function, and errors in product delivery due to suboptimal verification of shipping documents. Therefore, the company is recommended to optimize the utilization of Accurate Online, establish formal written credit approval procedures, and strengthen internal controls in the product delivery process to improve the effectiveness of the sales accounting system.
subject: Articles
  topic: section
subject: Sales Accounting System
  topic: keywords
subject: Effectiveness
  topic: keywords
subject: Internal Control
  topic: keywords
subject: Accounting Information System
  topic: keywords
creator: Nabila Abid Mardiyya
creator: Muhamad Yusup
creator: Harsita Amelia Putri
creator: Irene Monica
rights: Copyright (c) 2026 IJAcc
date: 2026-08-08
publication date: 2026-08-08
starting page: 140
ending page: 155
doi: 10.33050/ijacc.v7i2.4261

Pengaruh Kualitas Sistem, Kualitas Informasi, Dan Kualitas Layanan Terhadap Kepuasan Pengguna Sistem Coretax: Perspektif Model DeLone & McLean
type: item
description: This study aims to analyze the effect of system quality, information quality, and service quality on Coretax system user satisfaction by employing the three quality dimensions of the DeLone and McLean Information Systems Success Model as the theoretical framework. The research adopted a quantitative verification approach, with data collected through questionnaires distributed to 100 respondents who had electronically submitted their 2024 Annual Tax Returns and had used the Coretax system as part of the implementation of Indonesia’s digital tax administration. Data analysis techniques included validity testing, reliability testing, classical assumption testing, multiple linear regression analysis, coefficient of determination (R²), t-test, and F-test. The results indicate that: (1) System Quality has a positive and significant effect on User Satisfaction, with the highest standardized beta coefficient of 0.400 (t = 4.294; p = 0.000); (2) Information Quality has a positive and significant effect, with a standardized beta coefficient of 0.226 (t = 2.631; p = 0.010); (3) Service Quality has a positive and significant effect, with a standardized beta coefficient of 0.291 (t = 3.198; p = 0.002); and (4) simultaneously, the three independent variables have a significant effect on User Satisfaction (F = 70.348; p = 0.000), with a coefficient of determination (R²) of 0.687. These findings support the relevance of the three quality dimensions in the DeLone and McLean Information Systems Success Model in explaining user satisfaction during the initial stage of implementing the integrated tax administration system. Therefore, the Directorate General of Taxes should prioritize improving the system's technical quality, maintaining information quality, and strengthening user support services, particularly responsiveness, to enhance the effectiveness of the Coretax system.
subject: Articles
  topic: section
subject: Coretax
  topic: keywords
subject: User Satisfaction
  topic: keywords
subject: DeLone & McLean Model
  topic: keywords
subject: System Quality
  topic: keywords
subject: Information Quality
  topic: keywords
subject: Service Quality
  topic: keywords
creator: Alya Marca
creator: Mardiana Mardiana
creator: Hilda Nanda Priyatna
creator: Afdah Winiar Syahrani
rights: Copyright (c) 2026 IJAcc
date: 2026-08-08
publication date: 2026-08-08
starting page: 93
ending page: 104
doi: 10.33050/ijacc.v7i2.4259

Pengaruh Profitabilitas Nilai Perusahaan Dan Leverage Terhadap Harga Saham Pada Perusahaan Sektor Industri Yang Terdaftar Di Bursa Efek Indonesia Pada Tahun 20192023
type: item
description: This study aims to analyze the effect of profitability, company value, and leverage on stock prices in industrial sector companies listed on the Indonesia Stock Exchange (IDX) for the 2019-2023 period. The companies used in this study are industrial sector companies listed on the Indonesia Stock Exchange. Sample selection was carried out using a purposive sampling technique with the results of 16 companies. This study uses a quantitative approach with data analysis methods used descriptive statistical tests, classical assumption tests, multiple regression analysis, and hypothesis testing. The results of this study indicate that simultaneously profitability, company value, and leverage have a significant positive effect on stock prices. However, partially profitability has a significant positive effect on stock prices, while company value and leverage do not have a significant positive effect on stock prices.
subject: Articles
  topic: section
subject: Profitabiltas
  topic: keywords
subject: Nilai Perusahaan
  topic: keywords
subject: leverage
  topic: keywords
subject: Harga Saham
  topic: keywords
creator: Lifas Sastria Duha
creator: Warseno Warseno
creator: Misael Efraim Manurip
creator: Rahmawati Anita
rights: Copyright (c) 2025 Indonesian Journal Accounting (IJAcc)
date: 2025-08-08
publication date: 2025-08-08
starting page: 53
ending page: 57
doi: 10.33050/ijacc.v6i2.3678

Pengaruh Kualitas Audit Dan Ukuran Perusahaan Terhadap Manajemen Laba Studi Kasus Pada Perusahaan Perbankan Yang Terdaftar Di BEI
type: item
description: This study investigates the influence of audit quality and company size on earnings management practices in banking companies listed on the Indonesia Stock Exchange (IDX). The research adopts a case study approach to analyze data from the banking companies under study. The data analysis method employs a quantitative approach, utilizing regression as the main analytical tool. The results indicate that audit quality does not significantly influence earnings management, evidenced by a significance value 0.357>0.05. Similarly, firm size also does not significantly impact earnings management practices in banking companies, with a significance value 0.868>0.05. Overall, both audit quality and firm size do not have a significant combined effect on earnings management, as indicated by a significance value 0.849>0.05.
subject: Articles
  topic: section
subject: Kualitas Audit
  topic: keywords
subject: Ukuran Perusahaan
  topic: keywords
subject: Manajemen Laba
  topic: keywords
subject: Perbankan
  topic: keywords
creator: Rina Wulandari
creator: Muhamad Yusup
creator: Evita Ega
creator: Maria Eva
rights: Copyright (c) 2025 Indonesian Journal Accounting (IJAcc)
date: 2025-08-08
publication date: 2025-08-08
starting page: 47
ending page: 52
doi: 10.33050/ijacc.v6i2.3690

Analisis Financial Distress Menggunakan Metode Altman ZScore Dan Grover GScore Pada Perusahaan Property Dan Real Estate Yang Terdaftar Di Bei Periode 20182023
type: item
description: This study aims to determine the prediction of potential financial difficulties or financial pressures in property and real estate companies listed on the Indonesia Stock Exchange using the Altman Z-Score and Grover G-Score methods in 2018 to 2023. The population used in this study were property and real estate companies listed on the Indonesia Stock Exchange. In selecting the sample using a non-probability sampling technique so that 43 companies were selected as samples. The research used was quantitative research with descriptive analysis. Statistical analysis in this study used the calculation of the company's financial ratios from each bankruptcy method. The results of the study using the Altman method showed 3 companies in distress, 11 companies in gray area conditions and 29 companies in non-distress conditions. While the results of the study using the Grover method showed 4 companies in distress, 1 company in gray area conditions and 38 companies in non-distress conditions. Both research models produce different bankruptcy potentials for each period, only a few predictions produce similarities in determining financial conditions in each period. Keywords: Financial distress, Altman Z-Score, Grover G-Score
subject: Articles
  topic: section
creator: gracia gracia
creator: Tri Cahyo Nugroho
creator: Delila Azima Ahmad
creator: Dyka Nurnilanto
rights: Copyright (c) 2025 Indonesian Journal Accounting (IJAcc)
date: 2025-08-08
publication date: 2025-08-08
starting page: 42
ending page: 46
doi: 10.33050/ijacc.v6i2.3695

https://ejournal.raharja.ac.id/ijacc/article/view/3747
type: item
title: Pengaruh Laporan Keuangan untuk Menilai Kinerja Keuangan Berdasarkan Rasio Profitabilitas pada Perusahaan Sektor Telekomunikasi yang Terdapat di Bursa Efek Indonesia PT Telkom Indonesia Persero Tbk Periode 20182023
description: This study analyzes the effect of Return on Assets (ROA) and Return on Equity (ROE) on Net Profit Margin (NPM) at PT Telkom Indonesia (Persero) Tbk. (2018–2023). Quantitative methods, financial ratios, and statistical tests were conducted using SPSS. The results indicate that ROE significantly affects NPM (sig = 0.021 < 0.05), while ROA is not significant (sig = 0.871 > 0.05). Simultaneously, ROA and ROE jointly affect NPM (sig = 0.011; F-calculated 28.166 > F-table 2.732). Equity utilization (ROE) is a key determinant of financial performance, while asset efficiency (ROA) is relevant in combined analysis. This study underscores the strategic importance of managing assets and equity to enhance profitability and investor trust.
subject: Articles
  topic: section
subject: Laporan Keuangan, Rasio Profitabilitas, Kinerja Keuangan.
  topic: keywords
creator: Vionita Dintri Ardana
creator: Rizka Mukhlisiah
creator: Arasy Zatadhira
creator: Chesa Salsabila
rights: Copyright (c) 2025 Indonesian Journal Accounting (IJAcc)
date: 2025-08-08
publication date: 2025-08-08
starting page: 34
ending page: 41
doi: 10.33050/ijacc.v6i2.3747

Analisis Kinerja Keuangan Berdasarkan Rasio Pada Sub Sektor Pakan Ternak Yang Terdaftar Di Bursa Efek Indonesia Periode 2019 – 2023
type: item
description: The Covid-19 pandemic spread after the first case was found in Indonesia in March 2020 and was followed by a policy of controlling the spread through social restrictions. This has a broad impact on services not only on health services but also on social and economic conditions, including livestock in Indonesia. This study aims to analyze financial performance based on current ratio, quick ratio, debt to asset ratio, debt to equity ratio, return on assets and return on equity in animal feed companies listed on the IDX in 2019-2023. The method used in this study uses a quantitative method with secondary data and the determination of the sample in this study is purposive sampling with certain criteria, so the number of samples obtained is 9 companies. The conclusion drawn from the results of this study is that the average indicators of current ratio, quick ratio, debt to equity ratio, return on assets and return on equity are still far below industry standards, only the debt to asset ratio meets industry standards. Keywords: Current Ratio, Quick Ratio, Debt To Asset Ratio, Debt To Equity Ratio, Return On Asset dan Return On Equity.
subject: Articles
  topic: section
creator: Indri Rama Apriyanti
creator: Hendriyati Haryani
creator: Anisa Pujianti
creator: Anna Maria G Bone
rights: Copyright (c) 2025 Indonesian Journal Accounting (IJAcc)
date: 2025-08-08
publication date: 2025-08-08
starting page: 26
ending page: 33
doi: 10.33050/ijacc.v6i2.3696

Pengaruh Perputaran Piutang Dan Perputaran Modal Kerja Terhadap Profitabilitas Pada Perusahaan Sub Sektor Healthcare Yang Terdaftar Di Bursa Efek Indonesia Pada Tahun 20192023
type: item
description: This research aims to analyze the influence of accounts receivable turnover and working capital turnover on profitability in healthcare sub-sector companies listed on the Indonesia Stock Exchange during the 2019-2023 period. This research uses secondary data and quantitative analysis methods to test the relationship between these variables. The population in this research was 34 companies. The sample was determined using a purposive sampling method and obtained 11 companies in the 2019-2023 period. So the total sample used was 55 samples. The research results show that receivable turnover has a significant and positive influence on profitability, while working capital turnover does not show a significant influence. This research is expected to provide insight for companies in managing receivables and working capital to improve their performance and profitability. This research also contributes to the development of accounting science, especially in the context of financial management in the healthcare sector Keywords: receivables turnover, working capital turnover, profitability
subject: Articles
  topic: section
creator: Hidayah Fitriani
creator: Mardiana Mardiana
creator: Ahmad Naufal
creator: Aji Kurniawan
rights: Copyright (c) 2025 Indonesian Journal Accounting (IJAcc)
date: 2025-08-08
publication date: 2025-08-08
starting page: 18
ending page: 25
doi: 10.33050/ijacc.v6i2.3673

Pengaruh Perputaran Piutang Dan Rasio Hutang Terhadap Tingkat Pengembalian Aset Pada Perusahaan Manufaktur Sub Sektor Makanan Dan Minuman Yang Terdaftar Di Bursa Efek Indonesia Periode 20182022
type: item
description: This research aims to analyze the influence of two financial factors, namely Receivables Turnover and Payables Turnover on the rate of return on assets or Return on assets (ROA) in companies in the food and beverage industry in the 2018-2022 period. This research methodology uses an analytical approach with secondary data obtained from financial reports from a number of companies in the industry during the period studied. Data were analyzed using the regression method to identify the relationship between variables, namely Receivables Turnover and Payables Turnover as independent variables and ROA as the dependent variable. The results of the analysis show that Receivables Turnover does not have a significant impact on ROA, with a significant value of 0.745>0.05, so H0 is accepted. Debt Turnover is proven to have a significant influence on ROA. The significant value for the debt turnover variable is 0.000, where this value is smaller than the 0.05 significant level. and in this research, Receivables Turnover and Payables Turnover simultaneously influence the Company's ROA value due to the significant influence of variable factors X1 and X2. The results of this research provide further understanding of how certain financial factors can influence financial performance by understanding the relationship between Receivables Turnover, Payables Turnover, and ROA.
subject: Articles
  topic: section
subject: Tingkat Pengembalian Asset
  topic: keywords
creator: Carnengsih Carnengsih
creator: Nur Azizah
creator: Mulyati Mulyati
creator: Afifah Amatullah
rights: Copyright (c) 2025 Indonesian Journal Accounting (IJAcc)
date: 2025-08-08
publication date: 2025-08-08
starting page: 13
ending page: 17
doi: 10.33050/ijacc.v6i2.3435

Analisis Dampak Ulasan Konsumen Terhadap Keputusan Pembelian di CW Coffee Kota Pontianak
type: item
description: This study aims to analyze the factors influencing consumer purchasing power at CW Coffee, Pontianak City. The method used is a quantitative approach through a survey of 100 respondents who are customers of CW Coffee. The factors examined include product quality, price, customer experience, consumer reviews, and customer service. The collected data were analyzed using multiple regression analysis to determine the influence of each factor on purchasing decisions. The results show that product quality and customer experience have a significant impact on consumer purchasing power, while price and consumer reviews have a moderate effect. In addition, customer service plays an important role in enhancing customer satisfaction and loyalty, which in turn can drive positive purchasing decisions. These findings provide insights for CW Coffee management on the importance of improving product quality and customer experience to attract more consumers.
subject: Articles
  topic: section
subject: Daya Beli
  topic: keywords
subject: Harga
  topic: keywords
subject: Pengalaman Pelanggan
  topic: keywords
subject: Ulasan Konsumen
  topic: keywords
subject: Pelayanan Pelanggan
  topic: keywords
creator: Rendy Amy Saputra
creator: Najwan Abdurrahman
rights: Copyright (c) 2025 Indonesian Journal Accounting (IJAcc)
date: 2025-08-08
publication date: 2025-08-08
starting page: 1
ending page: 12
doi: 10.33050/ijacc.v6i2.3936

Analisis Rasio Profitabilitas Dan Likuiditas Terhadap Kinerja Keuangan Pada PT Wismilak Inti Makmur Tbk (Periode 2020-2024)
type: item
description: This study aims to determine the condition of liquidity and profitability ratios and how they relate to the financial performance of PT Wismilak Inti Makmur Tbk during the 2020–2024 period. Liquidity ratios are measured using the Current Ratio and Quick Ratio, while profitability ratios are measured using Return on Assets (ROA) and Return on Equity (ROE). This research uses a descriptive quantitative approach with secondary data obtained from the company’s annual financial statements. The analysis results show that profitability ratios indicate fairly good and consistent performance, reflecting the company's efficiency in managing its assets and equity. The average ROA over five years was 12.2%, and the average ROE was 17.6%, with an increasing trend each year, especially in 2023 when ROA reached 19% and ROE 27%. Meanwhile, liquidity ratios showed varied results. The average Current Ratio was only 12.2%, far below the ideal standard of 200%, indicating low short-term liquidity capacity. On the other hand, the Quick Ratio showed an improving trend with a five-year average of 91.4%, reaching 138% in 2024. Overall, profitability appears to better reflect the company’s financial performance than liquidity.
subject: Articles
  topic: section
subject: Likuiditas, Profitabilitas, Kinerja Keuangan, ROA, ROE, Current Ratio, Quick Ratio.
  topic: keywords
creator: Evita Ega Silviana
creator: Mardiana Mardiana
rights: Copyright (c) 2026 Indonesian Journal Accounting (IJAcc)
date: 2026-02-08
publication date: 2026-02-08
starting page: 26
ending page: 34
doi: 10.33050/ijacc.v7i1.4015

Peran, Kontribusi Dan Tantangan Perbankan Syariah Di Indonesia : Suatu Perspektif Sejarah
type: item
description: <pre id="tw-target-text" class="tw-data-text tw-text-large tw-ta" dir="ltr" data-placeholder="Terjemahan" data-ved="2ahUKEwjuqNGrs6GNAxWSyDgGHW3UGwAQ3ewLegQICRAV" aria-label="Teks terjemahan: This study aims to further analyze the role, contribution and challenges faced by Islamic Banks in Indonesia from a historical perspective. In this study, a qualitative descriptive method is used, prioritizing a more specific literature review study on the object being studied, by providing a detailed description of the history of the object being studied, namely the role, contribution and challenges of Islamic banks in Indonesia. Data analysis was carried out through tabulation, classification, adjustment, verification and conclusion methods. Islamic Banking has shown its role in collecting public funds, financing MSMEs and Islamic KUR as well as in further development facing challenges in the form of minimal sharia literacy, limited products and innovation, lack of superior human resources, rapid digital transformation problems and encouraging strong regulatory support.">This study aims to further analyze the role, contribution and challenges faced by Islamic Banks in Indonesia from a historical perspective. In this study, a qualitative descriptive method is used, prioritizing a more specific literature review study on the object being studied, by providing a detailed description of the history of the object being studied, namely the role, contribution and challenges of Islamic banks in Indonesia. Data analysis was carried out through tabulation, classification, adjustment, verification and conclusion methods. Islamic Banking has shown its role in collecting public funds, financing MSMEs and Islamic KUR as well as in further development facing challenges in the form of minimal sharia literacy, limited products and innovation, lack of superior human resources, rapid digital transformation problems and encouraging strong regulatory support.
subject: Articles
  topic: section
creator: Tri Cahyo Nugroho
creator: Nabila Abid Mardiyya
creator: Titan Missel Rosita
creator: Nina Fatmawati
rights: Copyright (c) 2026 Indonesian Journal Accounting (IJAcc)
date: 2026-02-08
publication date: 2026-02-08
starting page: 67
ending page: 73
doi: 10.33050/ijacc.v7i1.3885

Pengaruh Profitabilitas, Ukuran Perusahaan, Dan Leverage Terhadap Perataan Laba Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2018 -2024
type: item
description: This study aims to examine the effect of profitability, firm size, and leverage on income smoothing practices in manufacturing companies listed on the Indonesia Stock Exchange for the period 2018-2024. The population in this study consists of manufacturing companies in the cement, ceramics, porcelain, glass, metal, chemical, and plastic subsectors. The sample was determined using purposive sampling method, resulting in 30 companies with a total of 210 observations over 7 years. Income smoothing was measured using the Eckel Index, while the independent variables were measured using Return on Assets (ROA), natural logarithm of total assets, and Debt to Equity Ratio (DER). Data analysis was performed using logistic regression analysis. The results show that profitability has a significant negative effect on income smoothing practices, while firm size and leverage have significant positive effects on income smoothing practices. These findings indicate that companies with lower profitability, larger size, and higher leverage are more likely to engage in income smoothing practices. The study also found that income smoothing practices increased significantly during the COVID-19 pandemic period (2020-2021) compared to pre-pandemic and post-pandemic periods, reflecting management's response to economic uncertainty. These results have implications for investors in evaluating earnings quality and for regulators in strengthening financial reporting supervision, particularly for companies with characteristics that tend to engage in income smoothing practices.
subject: Articles
  topic: section
subject: Perataan Laba, Profitabilitas, Ukuran Perusahaan, Leverage
  topic: keywords
creator: Hendriyati Haryani
creator: Miranda Putri Anggraeni
creator: Muhamad Saeful Bahri
creator: Kinara Salsa Sahbilla
rights: Copyright (c) 2026 Indonesian Journal Accounting (IJAcc)
date: 2026-02-08
publication date: 2026-02-08
starting page: 55
ending page: 66
doi: 10.33050/ijacc.v7i1.3874

Nilai Perusahaan Yang Dipengaruhi Liquidity, Profitability, Firm Size, Managerial Ownership
type: item
description: This study aims to determine the effect of Liquidity, Profitability, Company Size and Managerial Ownership on Company Value in Food and Beverage Sub-Sector Manufacturing Companies listed on the Indonesia Stock Exchange in 2018-2022. The variables used in this study are Current Ratio (CR) (X₁), Return on Equity (ROE) (X₂), Firm Size (FS) (X₃), Cash Holding (X₄), and Price to Book Value (Y). The research method used is quantitative method using secondary data. The samples used in the study were 6 manufacturing companies in the food and beverage sub-sector listed on the Indonesia Stock Exchange (IDX) in 2018-2022. The regression model used is the multiple linear regression analysis method (Ordinary Least Squares Regression Analysis) using panel data and using a fixed effect approach (Fixed Effect Model) The data is processed using Eviews Version 7 software. The results of this study indicate that CR has a coefficient value of 0.006574 and a probability significance value of 0.0415 <0.05, which means that CR partially has a positive and significant effect on Firm Value. ROE has a coefficient value of 4.640240 and a probability significance value of 0.0481 <0.05, which means that ROE partially has a positive and significant effect on Firm Value. Company Size has a coefficient value of 0.984075 and a probability significance value of 0.0024 <0.05, which means that Company Size has a positive and significant effect on Firm Value. Managerial Ownership has a coefficient value of 4.509256 but has a probability significance value of 0.1838> 0.05, which means that Managerial Ownership has no significant effect on Firm Value. Simultaneously, the variables CR, ROE, Company Size and Managerial Ownership can explain the dependent variable, which is 94.3% and 5.7% explained by other variables outside the study. Therefore, it is recommended that companies continue to pay attention to the ratios selected in this study, so that the company's value will be able to increase and there are…
subject: Articles
  topic: section
subject: Keywords: Firm Value, Liquidity, Profitability, Firm Size, Managerial Ownership
  topic: keywords
creator: Warseno Warseno
creator: Kurniawan Suhendra
creator: Khaila Rizki Aulia Nandani
creator: Kania Putri Aprianna
rights: Copyright (c) 2026 Indonesian Journal Accounting (IJAcc)
date: 2026-02-08
publication date: 2026-02-08
starting page: 42
ending page: 54
doi: 10.33050/ijacc.v7i1.3857

Survei Analisis Kualitas Pembukuan Studi Desa Pemerintah Kota Tangerang Kabupaten
type: item
description: Penelitian ini berfokus pada penilaian kualitas pembukuan dari pemerintah desa di Kecamatan Kota Tangerang. Kualitas pembukuan harus tetap independen dari kompetensi sumber daya manusia dan pengetahuan mereka tentang standar akuntansi pemerintah dan penggunaan informasi teknologi serta sistem pengendalian internal. Penelitian ini akan melakukan analisis data dengan menggunakan pendekatan metode kuantitatif. Dalam penelitian ini para peneliti mengumpulkan data dari lima puluh pejabat desa di Kecamatan Kota Tangerang dengan menggunakan metode kuesioner. Setiap pejabat desa terlibat aktif dalam pemecahan masalah keuangan desa. Analisis data dilakukan melalui regresi linier berganda. Penelitian mereka mengidentifikasi hubungan yang positif namun tidak signifikan secara statistik antara pengetahuan akuntansi pemerintah dan peningkatan pelaporan keuangan desa. Kualitas laporan keuangan desa menunjukkan hubungan yang kuat dengan kemampuan sumber daya manusia dan aplikasi teknologi informasi ketika digunakan bersama dengan sistem pengendalian internal. Penelitian ini akan memberikan saran perbaikan praktis untuk laporan keuangan desa dengan meningkatkan kualitas pegawai.
subject: Articles
  topic: section
subject: laporan keuangan desa, kompetensi SDM, teknologi informasi, sistem pengendalian internal, standar akuntansi pemerintahan
  topic: keywords
creator: Rizka Mukhlisiah
creator: Dini Azzyati Aprilia
creator: Dimas Prayogo Agung Kuncoro
creator: Graciella Clara Wijaya
rights: Copyright (c) 2026 IJAcc
date: 2026-02-08
publication date: 2026-02-08
starting page: 35
ending page: 41
doi: 10.33050/ijacc.v7i1.3833

Pengaruh Kesadaran Wajib Pajak Dan Pemeriksaan Pajak Terhadap Kepatuhan Wajib Pajak Orang Pribadi Pada Kantor Pelayanan Pajak Pratama Tangerang Timur
type: item
description: The number of taxpayers increases every year, but it is not proportional to the compliance of taxpayers when paying. In an effort to increase tax revenue every year, the issue of taxpayer compliance becomes a problem. This study aims to find out how taxpayer awareness and tax audits have an impact on individual taxpayer compliance at the East Tangerang Primary Tax Service Office. The population of this research is individual taxpayers at KPP Pratama East Tangerang. This study collected data from a questionnaire of 100 people. The results of this study indicate that Cronbach's Alpha on variable X1 is 0.761, Cronbach's Alpha on variable X2 is 0.857 and for Cronbach's Alpha on variable Y is 0.754. Based on the results of the analysis, it was found that taxpayer awareness and tax audits have a significant effect on taxpayer compliance.
subject: Articles
  topic: section
creator: Juliyanti Tri Wibowo
creator: Mardiana Mardiana
creator: Afif Fachru Zakky
creator: Aliya Sakinah
rights: Copyright (c) 2026 Indonesian Journal Accounting (IJAcc)
date: 2026-02-08
publication date: 2026-02-08
starting page: 1
ending page: 10
doi: 10.33050/ijacc.v7i1.3779

https://ejournal.raharja.ac.id/ijacc/article/view/3769
type: item
title: Pengaruh Insider Ownership, Debt To Equity Ratio, Dan Return On Equity Terhadap Profitabilitas Perusahaan Fmcg (Fast Moving Consumer Goods) Yang Terdaftar Di Bei (Sektor Barang Konsumsi Tahun 2019-2023)
description: This research aims to determine the influence of Insider Ownership, Debt to Equity Ratio (DER), and Return on Equity (ROE) on profitability in Fast Moving Consumer Goods (FMCG) companies in the consumer goods sector listed on the IDX in 2019 - 2023. Using quantitative methods with secondary data to determine the sample in this research was purposive sampling with certain criteria, so the number of samples obtained was 21 companies. By using SPSS version 22 software. The research results were obtained; (1) Insider Ownership does not have a significant effect on company profitability; (2) Debt to Equity Ratio has a significant effect on company profitability; (3) Return on Equity has a significant effect on company profitability; (4) Insider Ownership, Debt to Equity Ratio, Return on Equity simultaneously influence the company's profitability.
subject: Articles
  topic: section
subject: Kata Kunci: Insider Ownership, Debt to Equity Ratio, Return on Equity, Profitabilitas.
  topic: keywords
creator: Miranda Miranda
creator: Amelia Rahayu Pertiwi
creator: Aurelia Nayaka Putri
creator: Citra Alya
rights: Copyright (c) 2026 Indonesian Journal Accounting (IJAcc)
date: 2026-02-08
publication date: 2026-02-08
starting page: 18
ending page: 25
doi: 10.33050/ijacc.v7i1.3769

Pengaruh Risiko Kredit Dan Risiko Operasional Terhadap Profitabilitas Bank Umum Konvensional
type: item
description: The aim of this research is to determine the influence of credit and operational risk on profitability, to determine the influence of credit risk on profitability, and to determine the influence of operational risk on profitability partially or simultaneously in conventional banks listed on the Indonesian stock exchange. The population in this study was 46 conventional banks listed on the Indonesian stock exchange, while those that met the sampling criteria for this research were 40 conventional banks listed on the Indonesian stock exchange. The sampling technique used in this research is based on non-probability sampling using a purposive sampling approach which takes samples from the population based on certain criteria. The independent variables used in this research consist of Non-Performing Loans (NPL), Operating Expenses to Operating Income (BOPO) and the dependent variable is Profitability. The data analysis technique in this research uses the n test, Descriptive Statistics Test, Classical Assumption Test, Multiple Linear Regression Analysis Test, t Test, F Test, and Coefficient of Determination. Data processing in this research used SPSS (Statistical Package for the Social Sciences) software version 27 for Windows. The results of this research partially show that credit risk as measured through Non-Performing Loans (NPL) does not have a significant influence on bank profitability. Partially, operational risk as measured by the ratio of Operational Costs to Operational Income (BOPO) also does not have a significant influence on bank profitability. Simultaneously, credit risk and operational risk do not have a significant influence on bank profitability.
subject: Articles
  topic: section
creator: Novita Estefan
rights: Copyright (c) 2025 Indonesian Journal Accounting (IJAcc)
date: 2025-02-08
publication date: 2025-02-08
starting page: 64
ending page: 70
doi: 10.33050/ijacc.v6i1.3665

Pengaruh Struktur Aktiva Likuiditas Dan Pertumbuhan Penjualan Terhadap Struktur Modal Pada Perusahaan Subsektor Transportasi
type: item
description: This research aims to examine and analyze the influence of asset structure, liquidity and sales growth on the capital structure of transportation subsector companies listed on the Indonesia Stock Exchange for the period 2019 - 2023. Asset structure uses the Fixed Asset Ratio (FAR) measurement formula, liquidity uses the Current measurement formula Ratio and sales growth use the Sales Of Growth (SOG) measurement formula. The population used in this research was 36 transportation subsector companies listed on the Indonesia Stock Exchange. This research sample was obtained using a purposive sampling technique so that 10 companies were obtained with 50 financial report data. The research instrument used was SPSS version 30. The results of this research can conclude that asset structure has a significant effect on capital structure. Liquidity has no effect on capital structure. Sales growth has no effect on capital structure. As well as asset structure, liquidity and sales growth simultaneously influence the capital structure. Keywords: Asset structure, Liquidity, Sales Growth and Capital Structure
subject: Articles
  topic: section
creator: Fadia Salsabila
rights: Copyright (c) 2025 Indonesian Journal Accounting (IJAcc)
date: 2025-02-08
publication date: 2025-02-08
starting page: 58
ending page: 63
doi: 10.33050/ijacc.v6i1.3663

Pengaruh Cost To Income Ratio CIR Net Interest Margin NIM Net Profit Margin NPM Terhadap Harga Saham Pada Sektor Perbankan
type: item
description: This research aims to analyze the influence of Cost to Income Ratio (CIR), Net Interest Margin (NIM), and Net Profit Margin (NPM) on share prices in the banking sector listed on the Indonesia Stock Exchange (BEI) in 2019-2023. This research uses secondary data obtained from the annual financial reports of banking companies listed on the IDX. The analytical method used is multiple linear regression with the help of the SPSS program. The research results show that Cost to Income Ratio (CIR) and Net Interest Margin (NIM) do not have a significant effect on stock prices, while Net Profit Margin (NPM) has a significant effect on stock prices. Simultaneously, Cost to Income Ratio (CIR), Net Interest Margin (NIM), and Net Profit Margin (NPM) have a significant effect on stock prices. This research provides empirical evidence that profitability is a more dominant factor in influencing share prices compared to operational efficiency.
subject: Articles
  topic: section
creator: Ikhwatun Khasanah
rights: Copyright (c) 2025 Indonesian Journal Accounting (IJAcc)
date: 2025-02-08
publication date: 2025-02-08
starting page: 51
ending page: 57
doi: 10.33050/ijacc.v6i1.3659

Analisis Cadangan Kerugian Penurunan Nilai CKPN Return On Asset ROA Dan Return On Equity ROE Pada Bank BUMN
type: item
description: The background of this research is motivated by the implementation of the new accounting standard, PSAK 71, along with the impact of the COVID-19 pandemic, which has resulted in increased credit risk and a rise in Non-Performing Loans (NPL). These developments pose significant challenges to the banking sector, which serves as a primary pillar of the economy, as rising credit risk reflects the financial difficulties faced by individuals and businesses. This study employs the variables Allowance for Impairment Losses (CKPN), Return on Assets (ROA), and Return on Equity (ROE). The sample includes four state-owned banks (BUMN) listed on the Indonesia Stock Exchange, namely BRI, Bank Mandiri, BNI, and BTN, covering the period from 2019 to 2023. The findings reveal that the average CKPN of the four banks falls into the Special Mention category. For the ROA variable, two banks—BRI and Bank Mandiri—are classified as Very Healthy, BNI is classified as Healthy, while BTN is categorized as Fairly Healthy. Regarding the ROE variable, BRI and Bank Mandiri are classified as Fairly Healthy, whereas BNI and BTN fall into the Less Healthy category. Keywords: Allowance for Impairment Losses (CKPN), PSAK 71, Return On Assets (ROA), Return On Equity (ROE)
subject: Articles
  topic: section
subject: CKPN
  topic: keywords
subject: PSAK71
  topic: keywords
subject: ROA
  topic: keywords
subject: returnonassets
  topic: keywords
subject: ROE
  topic: keywords
subject: returnonequity
  topic: keywords
subject: allowanceforimpairmentlosses
  topic: keywords
creator: Wissa Darmawati
rights: Copyright (c) 2025 Indonesian Journal Accounting (IJAcc)
date: 2025-02-08
publication date: 2025-02-08
starting page: 35
ending page: 50
doi: 10.33050/ijacc.v6i1.3650

Analisis Return On Asset ROA Return On Equity ROE Dan Net Profit Margin NPM Pada Pertumbuhan Laba Perusahaan Properti Dan Real Estate
type: item
description: This study aims to analyze the profit growth of property and real estate companies that occurred after the covid-19 period which resulted in 12 companies experiencing delays in financial reports due to potential losses or decreases in profits. The data used in this study are secondary data totaling 96 samples with purposive sampling method. The tests used to analyze the relationship between the independent variable and the dependent variable are descriptive statistical analysis, classical assumption test, multiple linear regression, coefficient of determination, partial and simultaneous. The findings of this study identify that partially Return On Asset, Return On Equity, Net Profit Margin have an influence on profit growth. Simultaneously, the three variables also have an influence on profit growth. This means that property and real estate companies are able to maximize their net profit, equity, assets, and sales so as to increase the company's profit growth.
subject: Articles
  topic: section
subject: Return On Asset, Return On Equity, Net Profit Margin, Pertumbuhan Laba.
  topic: keywords
creator: Nurul Rizki Az Zahra
creator: Nur Azizah
rights: Copyright (c) 2025 Indonesian Journal Accounting (IJAcc)
date: 2025-02-08
publication date: 2025-02-08
starting page: 24
ending page: 34
doi: 10.33050/ijacc.v6i1.3670

Pengaruh Implementasi EBilling Dan EFiling Terhadap Kepatuhan Wajib Pajak Dengan Taxation Knowledge Sebagai Variabel Moderasi
type: item
description: The purpose of this study was to examine the effect of e-Billing and e-Filing implementation on Taxation payer compliance with Taxation Knowledge as a moderating variable at the Kantor Pelayanan Pajak (KPP) Pratama Tangerang Timur. This study uses primary data collected through questionnaires distributed to 115 active Individual Taxation payer (WPOP) respondents registered at KPP Pratama Tangerang Timur. The analysis method used is Moderated Regression Analysis (MRA) with the help of IBM SPSS software version 26. The results showed that; (1) e-Billing implementation has no effect on Taxation payer compliance; (2) e-Filing implementation affects Taxation payer compliance; (3) The implementation of e-Billing and e-Filing together affects taxpayer compliance; (4) Taxation Knowledge cannot moderate the effect of e-Billing implementation on Taxpayer Compliance; (5) Taxation Knowledge can moderate the effect of e-Filing implementation on Taxpayer Compliance. Keywords: e-Billing, e-Filing, Taxationpayer Compliance, Taxation Knowledge
subject: Articles
  topic: section
creator: Romana Salsabiila Roseid
rights: Copyright (c) 2025 Indonesian Journal Accounting (IJAcc)
date: 2025-02-08
publication date: 2025-02-08
starting page: 15
ending page: 23
doi: 10.33050/ijacc.v6i1.3660

Analisis Kinerja Keuangan Pada Sub Sektor Pakan Ternak Yang Terdaftar Di Bursa Efek Indonesia
type: item
description: This study aims to analyze financial performance based on current ratio, quick ratio, debt to asset ratio, debt to equity ratio, return on asset and return on equity in animal feed companies listed on the IDX in 2019-2023. The method used in this study uses a quantitative method with secondary data and the determination of the sample in this study is purposive sampling with certain criteria, so that the number of samples obtained is 9 companies. The conclusion drawn from the results of this study is that the average indicators of current ratio, quick ratio, debt to equity ratio, return on asset and return on equity are still far below industry standards, only debt to asset ratio meets industry standards. Keywords: Current Ratio, Quick Ratio, Debt To Asset Ratio, Debt To Equity Ratio, Return On Asset dan Return On Equity.
subject: Articles
  topic: section
creator: Indri Rama Apriyanti
rights: Copyright (c) 2025 Indonesian Journal Accounting (IJAcc)
date: 2025-02-08
publication date: 2025-02-08
starting page: 8
ending page: 14
doi: 10.33050/ijacc.v6i1.3661