Publication Search

This study aims to examine the effect of Asset Structure, Profitability and Sales Growth on Capital Structure at PT Industri Jamu Dan Farmasi Sido Muncul Tbk for the 2014-2024 period, both partially and simultaneously. Asset structure is measured by total assets, profitability is measured by return on assets, sales growth is measured by sales growth, and capital structure is measured by debt to equity ratio. This study is a quantitative study with an associative approach. The data used in this study are the balance sheet and income statement of PT. Industri Jamu Dan Farmasi Sido Muncul Tbk for the 2014-2024 period. The method used in this study is multiple linear regression analysis techniques, classical assumption tests, t-tests, f-tests and coefficients of determination processed using the SPSS 26 program. The results of the study show that asset structure does not affect capital structure with a calculated t value of 2.288 t table 2.365. Sales growth does not affect the capital structure with a calculated t value of -0.203 < t table 2.365. And simultaneously, Asset Structure, Profitability and Sales Growth have an influence on the Capital Structure of the Company PT Industri Jamu Dan Farmasi Sido Muncul Tbk. Proven from the results of the f test, the calculated f value is 8.083 > f table of 4.35 and the sig value is 0.011 < 0.05.

This research is motivated by the importance of financial management, especially financial accounting, as the key to company sustainability, however, it was found that CV. Rensa Wallpaper, although it has made financial reports (Balance Sheet and Profit and Loss Statement), its implementation is not in accordance with SAK ETAP and there is no urgency to make other reports (such as equity change reports and cash flow reports). The type of research used is a case study research using a qualitative method, namely a method that collects, compiles, interprets, and analyzes data to solve the problems faced. While the research approach used is a descriptive approach. The data used in this study are primary data and secondary data. Overall, the results of the study indicate that although CV. Rensa Wallpaper carries out financial management that includes four basic elements (Planning, Organizing, Directing, and Controlling), the implementation of its financial reporting is still incomplete and not fully in accordance with SAK ETAP due to the incompleteness of the reports presented (there is no Statement of Changes in Equity and Cash Flow Statement) and the existence of account items that are not presented in the Balance Sheet.

Regional government financial management often faces several practical challenges, including delays in financial reconciliation, inconsistencies between capital expenditures and asset records, and incomplete documentation for grants and social assistance. These issues can affect the quality and accountability of regional financial reporting. Therefore, this community service activity aimed to improve the competence of regional government accounting officers in preparing high-quality financial statements in accordance with government accounting principles and applicable regulations. The program was conducted in Blora Regency in 2025 and involved 14 accounting officers from Regional Government Organizations (OPD). The activity was implemented through Technical Guidance and Focus Group Discussion (FGD), consisting of several stages, including needs assessment, technical training, interactive discussions, and evaluation. The training materials focused on strengthening participants’ understanding of accrual-based accounting, financial reporting procedures, internal control systems, and compliance with government financial regulations, particularly Government Regulation No. 71 of 2010 on Government Accounting Standards and Government Regulation No. 12 of 2019 on Regional Financial Management. The results indicate that participants’ understanding of financial reporting practices improved significantly, especially in revenue and expenditure recognition, preparation of operational reports and balance sheets, asset depreciation, and receivables management. This activity demonstrates that collaboration between academic institutions and local governments can strengthen technical capacity and improve the quality and accountability of regional financial reporting.

This study aims to assess the quality of financial reporting at the Arda Jaya Diesel car repair shop on Jalan Dg Hayo Antang 3. The data used are numerical data or quantitative methods. The study was conducted by collecting data from the repair shop's financial reports, such as revenue, expenses, debt, inventory, and fixed assets. The assessment was carried out by examining whether the repair shop has followed accounting principles, how to record transactions, and whether the profit and loss statements and balance sheets are accurate and reliable. The method used is a case study supported by interviews and direct observations at the repair shop. The results show that many repair shops still record their finances simply and do not follow proper accounting standards. Therefore, financial reports need to be improved to assist business decision-making and meet the reporting needs of external parties such as creditors and investors.

This community service program aims to improve the accountability and financial management capabilities of small businesses through the implementation of simple bookkeeping based on Excel templates at the Permata Chips MSME in Sentang Village, Asahan Regency. The main problems faced by partners were the lack of a transaction recording system, the mixing of business and personal finances, and the lack of financial reports that could be used to evaluate business performance. Through counseling, training, and technical assistance, this program succeeded in improving partners' financial literacy in preparing Excel-based Daily Cash Books, Profit and Loss Reports, Cash Flow Reports, and Balance Sheets. The results of the activity showed significant changes, where partners were able to record transactions systematically, document transaction evidence, and separate personal and business finances. The implementation of this bookkeeping became the basis for business decision-making and opened up opportunities for access to capital. Thus, this program contributed to improving small business accountability and is expected to be replicated in other MSMEs.

This study aims to examine and analyze the effect of profitability and capital structure on corporate income tax (PPh) payable at PT Kediri Tani Sejahtera during 2018–2022. The research uses a quantitative descriptive approach with primary data obtained through interviews and documentation of the company’s financial statements, including annual income statements and balance sheets. The analysis involves calculating profitability ratios, namely Return on Assets (ROA) and Return on Equity (ROE), as well as capital structure ratios, namely Debt to Asset Ratio (DAR) and Debt to Equity Ratio (DER), and comparing them with the annual corporate income tax payable. The results indicate that net profit before tax and PPh payable were below 4.8 billion IDR annually. Trend Moment analysis shows that profitability has a significant relationship with PPh payable, while capital structure also affects PPh, though not directly. The company’s asset size impacts depreciation recognized as an expense in the income statement, influencing the tax amount due. This study confirms that managing profitability and capital structure is crucial for tax planning and compliance in manufacturing companies, particularly in the organic fertilizer industry.

A company's financial performance is one of the main indicators in assessing the health and sustainability of a business entity's operations. Evaluation of financial performance is crucial, especially for large companies operating in strategic sectors such as telecommunications. PT. XL, as a telecommunications company listed on the Indonesia Stock Exchange, requires regular performance assessments to provide a clear picture of the effectiveness of its business strategy and its ability to generate profits. This study aims to analyze PT. XL's financial performance using a profitability ratio approach. The research method used is descriptive quantitative, utilizing secondary data sourced from the company's financial statements, including the balance sheet, income statement, and other financial statements for the 2021–2023 period. The profitability ratios analyzed include Net Profit Margin (NPM), Return on Assets (ROA), Return on Equity (ROE), Gross Profit Margin (GPM), and Earnings Per Share (EPS). These five ratios were chosen because they are able to describe the company's ability to generate profits, both in terms of sales, total assets, and shareholder equity. The analysis results indicate that PT. XL's financial performance during the study period is still less than optimal. This is reflected in the profitability ratio, which is below the average standard for the Indonesian telecommunications industry. This condition indicates that the company has not been able to optimally manage its resources to generate competitive profits. This finding has important implications, namely the need to evaluate financial management strategies, operational cost efficiency, and improve service quality to increase company profitability in the future. Therefore, this study confirms that profitability ratio analysis is a crucial instrument for assessing a company's financial condition and serves as a basis for formulating performance improvement strategies.  

This study aims to analyze the effect of leverage measured by Debt to Asset Ratio (DAR) and activity ratio measured by Total Asset Turnover (TATO) on profitability measured by Return On Assets (ROA) at PT ABC Indonesia Tbk for the 2015–2024 period. The analysis is carried out both partially and simultaneously to provide an overview of the factors that affect the company's profitability. The type of research used is descriptive quantitative with secondary data obtained from the company's annual financial statements, in the form of balance sheet and income statements. Data analysis methods include t-test, f-test, and determination coefficient (R²). The results of the study show that partially, the Debt to Asset Ratio (DAR) does not have a significant effect on the Return On Assets (ROA). This indicates that the company's leverage level, in the form of a comparison of total debt to total assets, did not directly contribute to the level of profitability during the study period. Similarly, Total Asset Turnover (TATO) is also partially unaffected by ROA. These findings suggest that the effectiveness of a company in utilizing total assets to generate sales has not fully affected profitability. However, the results of the simultaneous test (F test) showed that DAR and TATO together had a significant effect on ROA. A determination coefficient value (R²) of 0.6037 or 60.37% indicates that the variation in the company's profitability can be explained by these two independent variables. Meanwhile, the remaining 39.63% was influenced by other factors outside the research model, such as operational efficiency, cost structure, marketing strategy, and external conditions of the retail industry. Thus, this study confirms the importance of comprehensively considering leverage and asset activity in managing a company's profitability, although the partial influence of each variable has not shown strong significance.

Financial reports are an important tool for Micro, Small, and Medium Enterprises (MSMEs) in measuring their performance and financial health. This study aims to design a simple financial reporting system that can be implemented by Big Bites, a culinary business located in Bekasi City. The method used is a qualitative descriptive approach with stages of observation, interviews, and documentation during a three-month internship (October–December 2024). The results of the study indicate that before the design, Big Bites did not have a good financial recording system and still relied on manual records. Through the design of Microsoft Excel-based financial reports that include a general journal, ledger, trial balance, income statement, statement of changes in equity, and balance sheet, MSMEs can understand their financial condition more clearly and accurately. The implementation of this system is expected to assist MSMEs in business decision-making, financial planning, and increasing business credibility.

This study aims to analyze the legal aspects of public information disputes in the context of state administration, focusing on the Decision of the Jakarta State Administrative Court (PTUN) Number 410/G/KI/2024/PTUN.JKT. A public information dispute is a dispute between a public agency and an information applicant regarding the right to obtain and use public information based on laws and regulations. In the era of globalization and the development of information technology, access to public information is one of the important pillars in realizing transparent and accountable governance. In Indonesia, the right to public information is guaranteed by Law Number 14 of 2008 concerning Openness of Public Information (UU KIP). However, in practice, disputes often occur between public agencies and the public regarding the fulfillment of the right to information. The Decision of the Jakarta PTUN Number 410/G/KI/2024/PTUN.JKT is an important case study because it reflects the dynamics of law in resolving public information disputes at the state administration level. This study uses a normative legal approach with a case study method. Data were obtained from the analysis of PTUN Jakarta decisions and related legal documents. The results of the study show that public information disputes often occur due to unclear boundaries between information that can be accessed by the public and that which must be protected. The Jakarta PTUN decision emphasizes the importance of consistency in the application of the Consequence Test Sheet and emphasizes that information related to public services must be open to public access. This study contributes to understanding the legal complexity behind public information disputes and provides recommendations for improving the dispute resolution system in the future. In addition, this study also reminds us of the importance of a balance between public information transparency and personal data protection, especially in the context of state administration.

PT Sri Rejeki Isman, Tbk (Sritex) is the largest textile company in Southeast Asia. The problem in this study is how the financial performance of PT Sri Rejeki Isman Tbk (Sritex) in 2020 - 2023 based on liquidity ratios, solvency ratios, activity ratios, and profitability ratios. The purpose of this study is to provide an overview and analyse the performance conditions of PT Sri Rejeki Isman, Tbk (Sritex) in 2020 - 2023 based on liquidity ratios, solvency ratios, activity ratios, and profitability ratios. This research is a type of case study research at PT Sri Rejeki Isman, Tbk (Sritex) for the period 2020 - 2023. The type of data used is secondary data, in the form of balance sheet reports and income statements of PT Sri Rejeki Isman, Tbk (Sritex). The results of the liquidity ratio, the average current ratio is 1.93%, indicating a bad condition. The average quick ratio is 1.03%, indicating unfavourable conditions. The average cash ratio is 0.16%, indicating a poor condition. The results of the solvency ratio, the ratio of debt to assets averaged 1.61%, indicating an unfavourable condition. The average debt to equity ratio is 2.37%, indicating poor condition. The results of the activity ratio, the average fixed asset turnover ratio is 1.30 times, indicating an unfavourable condition. The average total asset turnover ratio is 0.60 times, indicating an unfavourable condition. The results of the profitability ratio, the average return on assets ratio is -0.38%, indicating poor condition. Return on equity averaged -0.80%, indicating a poor condition. The average gross profit margin was -0.26%, indicating unfavourable conditions. The average net profit margin was -0.59%, indicating unfavourable conditions

The implementation of Financial Accounting Standards Statement (PSAK) 116, which replaces PSAK 30, aims to enhance financial statement transparency by eliminating off-balance sheet transactions. This study reviews the literature on the impact of PSAK 116 on earnings management practices. The literature review findings reveal differing results across studies; some indicate that PSAK 116 improves transparency and reduces earnings management, while others suggest that PSAK 116 instead encourages earnings management to maintain certain financial ratios. Factors such as firm size, industry sector, regulatory environment, and corporate governance influence how PSAK 116 affects managerial behavior. The implications of this study highlight the importance of oversight and additional regulations to minimize the likelihood of financial statement manipulation, as well as the need for further research to understand the impact of PSAK 116 across various industry contexts and business environments.

The purpose of implementing Community Service (PkM) is to overcome the problems faced by community service partners, namely difficulties in learning accounting for class XII SOS students at SMAK St. Darius Larantuka. This activity is also a follow-up to the previous study entitled "Analysis of Difficulties in Learning Accounting for the Sub-Material of Service Company Worksheets for Class XII SOS Students at SMAK St. Darius Larantuka in the 2024/2025 Academic Year". The form of community service carried out is training and assistance in compiling worksheets for service companies. The participants involved were 20 students from class XII SOS 2. This activity was carried out in three stages, namely: 1) delivery of material regarding worksheets for service companies, 2) practice of compiling worksheets, and 3) evaluation of work results. The material was delivered collaboratively by the economics subject teacher, Mr. Abel Andisolo Sogen, S.Pd, and the community service lecturer, Mrs. Maria Fatima B. Beribe, M.Pd. In the practice stage, participants were asked to compile worksheets based on the case studies that had been submitted. During this process, participants were assisted by the service team until they achieved the expected results. To measure the participants' abilities and skills in compiling working papers, they were then asked to complete different case study questions independently. The results of the participants' work were analyzed using qualitative analysis methods, which showed an increase in understanding and skills during independent practice compared to during mentoring. This is reflected in the scores obtained by the participants, which ranged from 85 to 95, and reached the target of 90% of what the service team wanted. However, there were several participants who had difficulty in compiling working papers due to lack of accuracy in the calculations, so that the calculation results in the Balance Sheet column were not balanced.

Manual financial management often hinders the efficiency and accuracy of financial reporting in micro, small, and medium enterprises (MSMEs). Cafe Abang, an MSME in Batam, faces challenges in maintaining effective financial records, which leads to delays and inaccuracies in its financial reports. The purpose of this community service project is to implement Manager.io accounting software as a digital solution for the financial system, enabling the management team to generate accurate and timely basic financial reports. The methods used in this activity include observation, interviews, and training on the software for the owner and manager of Cafe Abang. The results of the service showed that after the implementation of Manager.io, the owner and managers were able to generate income statements, balance sheets, and cash flow reports automatically and accurately, reducing recording errors and enhancing financial transparency.

This community service activity was carried out in a broiler chicken farming business located in the city of Tiakur, Southwest Maluku Regency. The purpose of this service to assist livestock entrepreneurs in strengthening MSME management, especially in accounting application, so that the financial reports producted comply with the applicable accounting principles based on SAK-EMKM (Financial Accounting Standars for Micro, Small, and Medium Enterprise). The method used in this activity is Action Research, in the form of assistance with financial report recording for all broiler chicken farming business operators in Tiakur, Southwest Maluku Regency. This activity provides new learning experiences for students, enchancing their knowledge and skills, as well offering motivation and innovation to the community. Additional, this activity also provides an understanding of financial report recording, such as balance sheets and income statemets, for broiler chicken farming businesses.

This community service activity was carried out in a broiler chicken farming business located in the city of Tiakur, Southwest Maluku Regency. The purpose of this service to assist livestock entrepreneurs in strengthening MSME management, especially in accounting application, so that the financial reports producted comply with the applicable accounting principles based on SAK-EMKM (Financial Accounting Standars for Micro, Small, and Medium Enterprise). The method used in this activity is Action Research, in the form of assistance with financial report recording for all broiler chicken farming business operators in Tiakur, Southwest Maluku Regency. This activity provides new learning experiences for students, enchancing their knowledge and skills, as well offering motivation and innovation to the community. Additional, this activity also provides an understanding of financial report recording, such as balance sheets and income statemets, for broiler chicken farming businesses.

This qualitative literature review examines the labor market dynamics following accounting fraud, highlighting the significant impact of corporate misconduct on employee outcomes. Through a synthesis of existing studies, the review identifies key consequences for employees at fraudulent firms, including substantial wage losses, increased turnover rates, and overall job instability. The analysis reveals that, despite initial employment growth during fraud periods, employees ultimately face negative repercussions as firms unwind overexpansion once fraudulent activities are exposed. The review also emphasizes the disproportionate effects on lower-wage employees and those in thin labor markets, underscoring the need for targeted interventions. Additionally, the findings call for enhanced corporate governance and regulatory frameworks to protect employee interests and foster ethical business practices. This research not only contributes to the understanding of the repercussions of accounting fraud on labor market dynamics but also serves as a critical reminder of the interconnectedness of corporate behavior and employee welfare.

MSMEs are productive businesses that stand alone, which are carried out by individuals who meet the criteria for MSMEs as stipulated in Law Number 20 Article 1 of 2008. Nabila shop sells daily necessities. To run the business, financial management must be done well, and the purpose of this study is to find out the financial management practices of Nabila shop. Qualitative descriptive methodology was used in this study. Three data collection methods were used: documents, interviews, and observations. This research found that Nabila shop has an automated accounting system that only tracks sales transactions. It does not have a liability account on the balance sheet and income statement, and does not provide notes to the financial statements. the researcher recommends that using the accounting application that is already available in the store properly and correctly, doing complete recording and bookkeeping and having detailed and accurate financial reports. And the owner and staff Nabila shop should attend training on the application of SAK EMKM as a whole at the Tegal Regional Cooperative, MSME and Industry Office so that they can fully implement the three components of SAK EMKM and can also explore learning information on the internet. .

The International Accounting Standards Board (IASB), issued International Financial Reporting Standards (IFRS) 16 which treats all leases as finance leases within the lessee company. The lease will be capitalized according to the present value of the lease payments and report the lease asset and liability on the company's balance sheet. With the enactment of IFRS 16, IAS 17 no longer applies. So this research highlights the changes that will occur in financial reports and financial ratios after the enactment of IFRS 16 in the company PT Garuda Indonesia Persero, Tbk which is listed on the Indonesia Stock Exchange (BEI). The method used in this research is the Library Method, namely collecting data and information from books and literature including journals from valid sources to strengthen the theoretical basis and as a basis for reference in writing research and the Document method, namely by collecting data from the object being observed, data is form  the 2017 audited financial report. The results obtained from this research are that there was a change in profit of (146,764,604) due to a decrease in operating expenses of 663,142,477 due to the elimination of operating lease expenses. An increase in the number of non-current assets of 6,284,596,468. An increase in the number of long-term liabilities that are due within one year. amounting to 1,386,075,496 Additional long-term finance lease liabilities amounting to 4,751,756,386 Decreased current ratio by 21% There was an increase in Total Debt to Total Asset ratio by 14% There was an increase in Debt to Equity ratio by 525% There was an increase in Net Profit Margin by 3%

Financial reports are an important tool for measuring the performance and financial health of cooperatives. Good financial reports are influenced by the level of knowledge and understanding of human resources in presenting financial reports. This research aims to find out how the financial reports in Kopkar UHT are and their application to SAK ETAP. The research was carried out using direct observation of research objects, interviews with specified informants, as well as documentation in the form of photos of activities and financial report documents. The findings show that Kopkar UHT's financial reports: presents the components of a balance sheet financial report, a report on the calculation of business results, a report on changes in capital, a recapitulation of income and expenses of USP and USW, a recapitulation of cash loans and bills, a recapitulation of turnover from sales of shop units, photocopy services and canteen services . Meanwhile, according to SAK ETAP, the presentation of financial statements consists of a Balance sheet, performance calculation report, capital changes report, cash flow report, CALK. This means that Kopkar UHT only displays three financial report components. that comply with SAK ETAP