Fortuna Horizon Journal
type: channel
publisher: CV. Karya Research Consultant
language: en
publication name: Fortuna Horizon Journal
items: Analisis Sistem Verifikasi Dokumen Pertanggungjawaban Keuangan Pada Perwakilan BPKP Provinsi Lampung
items: Analisis Pengaruh Tingkat Suku Bunga Terhadap Profitabilitas Perusahaan Sektor Properti yang Terdaftar Di Bursa Efek Indonesia Tahun 2022-2024
items: Analisis Persepsi Pelaku UMKM Terhadap Efektivitas Penerapan Pencatatan Keuangan Sederhana di Kota Bekasi
items: Income Smoothing, Profitability, and Firm Size as Predictors of Valuation in Technology and Telecommunications Firms (2022–2024)
items: Analisis Penerapak SAK EMKM dan Dampaknya Terhadap Pengelolaan Keuangan UMKM Studi Kasus Agusty Laundry
items: Peran Audit Internal Berbasis Risiko dalam Pencegahan Kecurangan Pada Badan Nasional Penanggulangan Bencana (BNPB)
items: Pengaruh Alokasi Biaya Produksi, Skala Ekonomi, dan Inovasi Produk Terhadap Profitabilitas Perusahaan
items: Analisis Faktor Penyebab dan Dampak Pengendalian Biaya Terhadap Proyek Geotechnical Site Investigation Di PT X Tahun 2022 - 2023
items: The Implementation of Risk Management Policy in Enhancing the Effectiveness of Government Governance: A Study at the Ministry of Agrarian Affairs and Spatial Planning/National Land Agency
items: Analisis Pengaruh Faktor Fundamental dan Makroekonomi Terhadap Kinerja Saham Pada Perusahaan Sektor Teknologi di BEI 2020-2024
items: Financial Ratio Analysis of PT Bank Rakyat Indonesia (Persero) for the Years 2023–2024
items: Analisis Komparatif Kinerja Profitabilitas dan Struktur Laba PT Astra International Tbk (ASII) Berdasarkan Laporan Laba Rugi Semester I Tahun 2024-2025
items: Analisis Persepsi Pelaku UMKM Terhadap Efektivitas Penerapan Pencatatan Keuangan Sederhana Di Kota Bekasi
items: Analisis Pengaruh Income Smoothing, Profitabilitas, dan Firm Size Terhadap Valuasi Perusahaan Sektor Teknologi dan Telekomunikasi Dalam Periode 2022 - 2024
items: Analisis Strategi Penghindaran Pajak Dalam Pelaporan Pajak Perusahaan
items: Pengaruh Aplikasi Akuntansi “Buku Pedagang Kecil” terhadap Kualitas Laporan Keuangan Usaha Kecil dan Mikro di Kabupaten Sleman
items: Bibliometric Analysis: The Role Of Accountants In Preventing Financial Statement Fraud In Indonesian Companies From 2014 to 2024
items: The Influence of Tax Understanding and Taxpayer Awareness on PBB Taxpayer Compliance(Case Study in Airgsegas District)
items: The Role of The Digital Application “Akuntansiku” in Facilitating Financial Reporting For MSMES
items: Analysis of Operational Cost Control in Increasing Profits in Car Rental Service Companies (Case Study of PT. KLASE AUTO GRAHA)
items: Forum Group Discussion Improving Business Sustainability: Financial Management Strategies in Home-Based “Kiloan” Laundry Services in Bengkulu Province
items: Analysis of The Home Ownership Credit Provision System at PT BANK TABUNGAN NEGARA IN PADANG CITY
items: Microeconomic Impact Of Online Gambling and Online Loans on Public Purchasing Power
items: https://www.fortunajournals.com/fhj/article/view/30
items: The Effect of Competence, Work Discipline, and Job Satisfaction on Employee Performance at the Ministry of Religious Affairs Gorontalo Regency
items: Implementation of Material Flow Cost Accounting in the Wiring Harness Industry (Case Study of PT X in Jepara)
items: Analisis Biaya Produksi Pada Tingkat Penjualan, dan Laba (Studi Kasus Pada PT. Wilmar Cahaya Indonesia dan PT. Sariguna Primatirta TBK Tahun Tahun 2023 dan 2024)
items: Evaluation Of Company Financial Performance Using Liquidity and Solvency Ratios In Companies Listed On The Indonesian Stock Exchange
items: Qualitative Evaluation: Implementation Constraints of Accounting Digitalization of Fish Processing MSMEs in Pacitan, East Java
items: Ethnographic Study: Javanese Philosophy “Remen Lan Mulyo Bareng” In Improving Financial Management of Cooperatives of Bahana Lintas Nusantara

Analisis Sistem Verifikasi Dokumen Pertanggungjawaban Keuangan Pada Perwakilan BPKP Provinsi Lampung
type: item
description: Pertanggungjawaban keuangan merupakan bentuk akuntabilitas penggunaan anggaran terkhususnya Anggaran Keuangan Negara (APBN). Maka, proses pertanggungjawaban keuangan seharusnya dilakukan dengan sangat baik termasuk pada praktik verifikasi keuangan. Verifikasi keuangan harus dilakukan dengan efisien dan akurat. Penelitian ini bertujuan untuk menganalisis sistem verifikasi dokumen pertanggungjawaban keuangan pada Perwakilan BPKP Provinsi Lampung, meliputi alur proses, prosedur, dan faktor yang memengaruhi pelaksanaannya. Metode penelitian yang digunakan adalah deskrptif kualitatif. Teknik pengumpulan data adalah wawancara semi terstruktur dan observasi proses verifikasi dokumen. Wawancara dilakukan pada pihak yang terlibat dalam proses verifikasi keuangan seperti Bendahara, pegawai subbagian keuangan, dan pelaksana kegiatan. Hasil penelitian menunjukkan bahwa proses verifikasi pertanggungjawaban pada kantor perwakilan telah berjalan efektif dan sesuai dengan SOP yang berlaku. Alur verifikasi dinilai jelas dan sudah dilaksanakan oleh pihak terkait dengan baik, meskipun masih ditemukan kendala seperti dokumen tidak lengkap, perbedaan angka, serta keterbatasan pada aplikasi dan sarana pendukung. Pemahaman staf terkait ini juga sudah sangat baik, namun pelatihan dan sosialisasi terkait pertanggungjawaban baik untuk belanja operasional maupun belanja barang perjalanan dinas masih terus diperlukan karena menjawab kebutuhan perubahan peraturan untuk meningkatkan akurasi dan kecepatan proses. Secara keseluruhan, proses verifikasi sudah baik, namun tetap membutuhkan optimalisasi terutama pada aspek digitalisasi dan peningkatan kompetensi.
subject: Articles
  topic: section
subject: Pertanggungjawaban keuangan
  topic: keywords
subject: Prosedur Verifikasi Keuangan
  topic: keywords
subject: SOP
  topic: keywords
subject: Sistem Verifikasi
  topic: keywords
creator: Natasya Salsabila Putri
creator: Rini Adriani Auliana
rights: Copyright (c) 2026 Rini Adriani Auliana (Author) https://creativecommons.org/licenses/by/4.0
date: 2026-03-16
publication date: 2026-03-16
starting page: 24
ending page: 30

Analisis Pengaruh Tingkat Suku Bunga Terhadap Profitabilitas Perusahaan Sektor Properti yang Terdaftar Di Bursa Efek Indonesia Tahun 2022-2024
type: item
description: Sektor properti merupakan pilar penting bagi perekonomian nasional. Namun kinerja sektor properti sangat sensitif terhadap perubahan kondisi makroekonomi, termasuk pergerakan suku bunga. Penelitian ini menganalisis perkembangan suku bunga dan bagaimana pengaruhnya terhadap profitabilitas perusahaan sektor properti yang diukur dengan Return on Asset (ROA). Data yang digunakan bersifat sekunder yang terdiri dari laporan keuangan perusahaan sektor properti 2022 – 2024 yang telah dipublikasikan dari situs resmi BEI (www.idx.co.id) serta data BI Rate dari situs Badan Pusat Statistic (www.bps.go.id). Sampel diperoleh menggunakan teknik purposive sampling dari 92 populasi perusahaan dan diperoleh 5 perusahaan yang memenuhi kirteria untuk dijadikan sampel. Data sampel diolah lebih lanjut menggunakan teknik kuantitatif. Data penelitian diolah menggunakan bantuan software SPSS 25 melalui analisis regresi sederhana. Hasil penelitian menunjukkan bahwa variabel Suku Bunga memberikan pengaruh negatif terhadap profitabilitas (Return On Assets) berdasarkan nilai koefisien sebesar -0,663. Namun hasil uji t memperlihatkan bahwa tidak ada pengaruh yang signifikan antara variabel Suku Bunga terhadap ROA. Dari hasil penelitian tersebut dapat disimpulkan bahwa ROA tidak banyak dipengaruhi oleh fluktuasi Suku Bunga.
subject: Articles
  topic: section
subject: Profitabilitas
  topic: keywords
subject: Return on Asset (ROA)
  topic: keywords
subject: Sektor Properti
  topic: keywords
subject: Suku Bunga BI
  topic: keywords
creator: Ekalistya Utami
creator: Eka Wirajuang Daurrohmah
rights: Copyright (c) 2026 Ekalistya Utami, Eka Wirajuang Daurrohmah (Author) https://creativecommons.org/licenses/by/4.0
date: 2026-03-16
publication date: 2026-03-16
starting page: 18
ending page: 23

Analisis Persepsi Pelaku UMKM Terhadap Efektivitas Penerapan Pencatatan Keuangan Sederhana di Kota Bekasi
type: item
description: Pencatatan keuangan dasar dinyatakan sebagai elemen penting dalam pengelolaan usaha mikro kecil dan menengah karena berperan langsung dalam menjaga keberlangsungan serta perkembangan usaha. Praktik pembukuan yang tertib dan sesuai kebutuhan usaha dinyatakan belum diterapkan secara luas oleh UMKM di Kota Bekasi. Penelitian ini diarahkan untuk memahami pandangan pelaku UMKM terhadap efektivitas pencatatan keuangan dasar serta mengidentifikasi faktor yang memengaruhi penerapannya. Pendekatan kualitatif digunakan melalui observasi wawancara serta pencatatan lapangan untuk menggali persepsi pelaku UMKM terkait manfaat kendala serta dampak penerapan pembukuan. Hasil penelitian menunjukkan bahwa pencatatan keuangan dinyatakan memberikan manfaat nyata. Pengelolaan arus kas penentuan harga jual pengendalian keuntungan serta pencegahan potensi kerugian dinyatakan dapat dilakukan dengan lebih baik. Hambatan penerapan masih ditemukan. Keterbatasan waktu minimnya dukungan teknis serta rendahnya pemahaman akuntansi dinyatakan sebagai kendala utama. Rekomendasi penelitian diarahkan pada pendampingan berkelanjutan peningkatan literasi keuangan serta pemanfaatan aplikasi akuntansi sederhana agar UMKM di Kota Bekasi dapat menerapkan pembukuan secara lebih efektif dan meningkatkan kinerja usaha.
subject: Articles
  topic: section
subject: UMKM
  topic: keywords
subject: Pencatatan keuangan
  topic: keywords
subject: Akuntansi UMKM
  topic: keywords
subject: Efektivitas Pencatatan keuangan
  topic: keywords
creator: Shinta Tresna Gunawan
creator: Eka Wirajuang Daurrohmah
creator: I Made Laut Mertha Jaya
rights: Copyright (c) 2026 Shinta Tresna Gunawan, Eka Wirajuang Daurrohmah, I Made Laut Mertha Jaya (Author) https://creativecommons.org/licenses/by/4.0
date: 2026-03-16
publication date: 2026-03-16
starting page: 8
ending page: 17

Income Smoothing, Profitability, and Firm Size as Predictors of Valuation in Technology and Telecommunications Firms (2022–2024)
type: item
description: Amid increasingly intense business competition, an IPO serves as an indicator of a company’s success in obtaining funding to accelerate growth. Company valuation, reflected in stock prices, becomes a primary basis for investors in making investment decisions. This study examines the effect of income smoothing (earnings management), Return on Assets (ROA), Net Profit Margin (NPM), and firm size on company valuation in the technology and telecommunications sectors, which are characterized by rapid growth, dynamism, and innovation. The population consists of 42 companies listed on the Indonesia Stock Exchange (IDX) before 2022. Using purposive sampling, 13 companies were selected with a three-year observation period (2022–2024), resulting in 39 total observations. Quantitative data were obtained from the official IDX website and company websites and analyzed using multiple linear regression. The results indicate that income smoothing, NPM, and firm size do not have a positive effect on company valuation. Meanwhile, ROA shows a significant negative effect on valuation. These findings suggest that profitability ratios are not necessarily the primary determinants of valuation in Indonesia’s technology and telecommunications sectors. Companies should strengthen valuation strategies by focusing on user growth, innovation development, and technological capabilities to enhance competitiveness and attract investors.
subject: Articles
  topic: section
subject: Company Valuation
  topic: keywords
subject: Initial Public Offering
  topic: keywords
subject: Income Smoothing
  topic: keywords
subject: Profitability
  topic: keywords
creator: Elsa Wijayanti Rukmana
creator: Eka Wirajuang Daurrohmah
creator: I Made Laut Mertha Jaya
rights: Copyright (c) 2026 Elsa Wijayanti Rukmana, Eka Wirajuang Daurrohmah, I Made Laut Mertha Jaya (Author) https://creativecommons.org/licenses/by/4.0
date: 2026-02-28
publication date: 2026-02-28
starting page: 1
ending page: 7

Analisis Penerapak SAK EMKM dan Dampaknya Terhadap Pengelolaan Keuangan UMKM Studi Kasus Agusty Laundry
type: item
description: The quality of MSME financial reports is influenced by the suboptimal implementation of SAK EMKM as well as a lack of understanding among business owners which are the main causes of discrepancies in financial reporting. The purpose of this study is to analyze the implementation of SAK EMKM used by Agusty Laundry and see its impact on the business's financial transactions. This study uses a descriptive qualitative approach and utilizes observation documentation and business management as data collection methods. The quality of financial reports is determined by comparing Agusty Laundry's financial data obtained with SAK EMKM. The results show that when SAK EMKM is implemented properly and consistently by business owners the quality of financial reports and the effectiveness of financial management can be improved.
subject: Articles
  topic: section
subject: SAK EMKM
  topic: keywords
subject: UMKM
  topic: keywords
subject: Financial Statements
  topic: keywords
creator: Dela Agusti Faulina
creator: Eka Wirajuang Daurrohmah
creator: I Made Laut Mertha Jaya
rights: Copyright (c) 2026 Dela Agusti Faulina, Eka Wirajuang Daurrohmah, I Made Laut Mertha Jaya (Author) https://creativecommons.org/licenses/by/4.0
date: 2025-12-30
publication date: 2025-12-30
starting page: 55
ending page: 65

Peran Audit Internal Berbasis Risiko dalam Pencegahan Kecurangan Pada Badan Nasional Penanggulangan Bencana (BNPB)
type: item
description: Audit Internal Berbasis Risiko merupakan pendekatan audit modern yang berfokus pada manajemen risiko dan penguatan tata kelola organisasi. Pengaruh yang signifikan dan efektif dalam mendeteksi dan mencegah kecurangan, terutama pada lembaga dengan sistem manajemen risiko yang telah diimplementasikan dengan matang. Namun di sektor publik penerapan RBIA masih menghadapi tantangan seperti budaya risiko yang lemah, kompetensi auditor yang terbatas dan dukungan pengendalian internal yang tidak memadai. Penelitian yang dilakukan ini untuk mencoba menganalisis peran RBIA dalam pencegahan kecurangan di Badan Nasional Penanggulangan Bencana (BNPB) dan mengidentifikasi tantangan serta strategi dalam penerapannya. Pendekatan metode kualitatif menjadi metode yang dipilih oleh peneliti melalui wawancara dan analisis dokumen penelitian ini menjelaskan bahwa penerapan RBIA di BNPB berkontribusi dalam meningkatkan pendeteksian dini dan pencegahan kecurangan meskipun belum sepenuhnya diimplementasikan serta terintegrasi dengan sistem manajemen risiko lembaga tersebut. Harapannya temuan ini dapat memperluas pemahaman tentang praktik RBIA di sektor publik Indonesia dan menjadi acuan untuk meningkatkan kekuatan fungsi audit internal di lembaga pemerintah.
subject: Articles
  topic: section
subject: Audit Internal
  topic: keywords
subject: Manajemen Risiko
  topic: keywords
subject: Pencegahan Kecurangan
  topic: keywords
subject: Audit
  topic: keywords
creator: Rafi Naufal Arivia
creator: Eka Wirajuang Daurrohmah
rights: Copyright (c) 2026 Rafi Naufal Arivia, Eka Wirajuang Daurrohmah (Author) https://creativecommons.org/licenses/by/4.0
date: 2025-12-30
publication date: 2025-12-30
starting page: 47
ending page: 54

Pengaruh Alokasi Biaya Produksi, Skala Ekonomi, dan Inovasi Produk Terhadap Profitabilitas Perusahaan
type: item
description: Perusahaan manufaktur berperan penting dalam mendorong pertumbuhan ekonomi Indonesia dengan mengubah bahan baku menjadi produk siap pakai, meskipun menghadapi hambatan seperti penghematan biaya, kreativitas, dan dampak krisis ekonomi seperti pandemi Covid-19. Kajian ini mengacu pada riset sebelumnya yang menunjukkan bahwa profitabilitas dapat memengaruhi struktur modal dan memberikan dampak positif terhadap ROA pada perusahaan manufaktur terdaftar di Bursa Efek Indonesia (BEI). Penelitian ini bertujuan untuk mengevaluasi bagaimana biaya produksi, ukuran skala ekonomi, dan pengembangan produk inovatif mempengaruhi profitabilitas perusahaan manufaktur di Indonesia, khususnya yang terdaftar di BEI periode 20172021. Metode yang digunakan adalah Pendekatan kuantitatif dengan analisis regresi linear berganda untuk menguji hipotesis tentang pengaruh variabel bebas (pembagian biaya produksi, ukuran skala ekonomi, pengembangan produk inovatif) terhadap variabel terikat (profitabilitas, yang diukur melalui laba bersih atau ROA). Biaya produksi rata-rata perusahaan manufaktur subsektor kosmetik dan barang rumah tangga selama 2017- 2021 lebih besar daripada biaya operasional, dengan perbedaan yang signifikan antar perusahaan (misalnya, PT. Unilever Indonesia Tbk memiliki biaya produksi tertinggi sebesar 18-19 triliun rupiah per tahun). Pembagian biaya produksi yang besar dapat mengurangi profitabilitas jika tidak didukung oleh efisiensi, tetapi ukuran skala ekonomi dan pengembangan produk inovatif memberikan kontribusi positif dalam menjaga laba bersih di tengah tantangan seperti Covid-19. Para Manajer perusahaan manufaktur harus memprioritaskan biaya produksi, manajemen inventaris, dan penerapan teknologi untuk meningkatkan efisiensi serta profitabilitas.
subject: Articles
  topic: section
subject: Profitabilitas
  topic: keywords
subject: Biaya Produksi
  topic: keywords
subject: Skala Bisnis
  topic: keywords
subject: Alokasi Inovasi Produk
  topic: keywords
subject: Perusahaan Manufaktur
  topic: keywords
creator: Khalimatus Sa’diyah
rights: Copyright (c) 2026 Khalimatus Sa’diyah (Author) https://creativecommons.org/licenses/by/4.0
date: 2025-12-30
publication date: 2025-12-30
starting page: 33
ending page: 46

Analisis Faktor Penyebab dan Dampak Pengendalian Biaya Terhadap Proyek Geotechnical Site Investigation Di PT X Tahun 2022 - 2023
type: item
description: Tujuan dari penelitian untuk menganalisis faktor-faktor penyebab serta dampak yang dihasilkan akibat tidak dilakukannya pengendalian biaya pada proyek Geotechnical Site Investigation PT X pada tahun 2022-2023. PT X sendiri merupakan Perusahaan swasta pada bilang Pertambangan Batubara, proyek Geotechnical Site Investigation di area PT X sendiri dilakukan oleh pihak ketiga yaitu konsultan PT Y. Jenis penelitian yang dilakukan berdasarkan studi kasus dengan pendekatan kualitatif deskriptif dengan teknik pengumpulan data berupa wawancara kepada pelaksana lapangan, observasi lapangan, dan analisis dokumen proyek. Hasil dari penelitian ini mengungkap faktor-faktor yang menjadi penyebab tidak dilakukannya pengendalian biaya proyek Geotechnical Site Investigation PT X pada tahun 2022-2023 adalah tidak dilibatkannya Departemen Geoteknik dalam penyusunan anggaran dan rencana kerja, tingkat kesadaran anggaran biaya proyek yang rendah dimana hanya berfokus pada penyelesaian pekerjaan tanpa mempertimbangkan aspek biaya, tidak berjalannya peran Departemen Finance, Accounting, and Tax dalam pengendalian biaya dan pelaporan hasil rekonsiliasi anggaran serta realisasi proyek, serta minimnya kompetensi tim pelaksana lapangan terkait pengendalian biaya proyek. Hasil penilitian terhadap dampak tidak dilakukannya pengendalian biaya adalah terjadinya overbudget sebesar Rp1.821.915.000,00 atau realisasi biaya proyek sebesar 142% dari kontrak awal. Keterlambatan penyelesaian pembayaran invoice menyebabkan tertundanya penerimaan data dan laporan final dari konsultan yaitu PT Y, yang berdampak dalam perencanaan pekerjaan operational selanjutnya, selain itu berdampak pada hubungan profesional antara PT X dan PT Y. Dan yang terakhir berdampak kepada Tim pelaksana di lapangan berupa tekanan psikologis serta peningkatan beban kerja.
subject: Articles
  topic: section
subject: Anggaran
  topic: keywords
subject: Overbudget
  topic: keywords
subject: Pengendalian biaya
  topic: keywords
subject: Realisasi biaya
  topic: keywords
creator: Afifa Choirunisa
rights: Copyright (c) 2026 Afifa Choirunisa (Author) https://creativecommons.org/licenses/by/4.0
date: 2025-12-30
publication date: 2025-12-30
starting page: 26
ending page: 32

The Implementation of Risk Management Policy in Enhancing the Effectiveness of Government Governance: A Study at the Ministry of Agrarian Affairs and Spatial Planning/National Land Agency
type: item
description: This study examines the implementation of risk management policies in improving public governance effectiveness at the Ministry of ATR/BPN. A descriptive qualitative approach was used through in-depth interviews and document analysis involving regulations, internal guidelines, and the 2025 SPIP maturity assessment. The findings indicate that risk management has been carried out through the stages of identification, analysis, mitigation, and monitoring, although its effectiveness varies across units. Four main factors influence implementation outcomes: leadership commitment, human resource capacity, information system support, and organizational culture. Leadership commitment emerges as the most decisive factor because it shapes policy direction, execution consistency, and oversight quality. Risk management also contributes to strengthening internal control, as reflected in the ministry’s achievement of the “managed and measurable” SPIP maturity level. Overall, the study highlights risk management as an essential foundation for developing adaptive and accountable public governance.
subject: Articles
  topic: section
subject: Risk management
  topic: keywords
subject: Internal Control
  topic: keywords
subject: Public governance
  topic: keywords
creator: Nurul Latifa Dewaty
creator: Eka Wirajuang Daurrohmah
rights: Copyright (c) 2026 Nurul Latifa Dewaty, Eka Wirajuang Daurrohmah (Author) https://creativecommons.org/licenses/by/4.0
date: 2025-12-30
publication date: 2025-12-30
starting page: 18
ending page: 25

Analisis Pengaruh Faktor Fundamental dan Makroekonomi Terhadap Kinerja Saham Pada Perusahaan Sektor Teknologi di BEI 2020-2024
type: item
description: Penelitian ini berfokus untuk menguji dan menganalisis pengaruh faktor fundamental dan makroekonomi terhadap kinerja saham yang diproksikan dengan return saham sebagai variabel dependen pada perusahaan sektor teknologi yang terdaftar di BEI periode 2020-2024 secara parsial dan simultan. Sektor ini dipilih menjadi objek penelitian karena memiliki kecenderungan volatilitas cukup tajam dan pertumbuhan pesatnya pascapemulihan ekonomi pandemi. Faktor fundamental diukur dengan Return on Assets (ROA), Debt to Equity Ratio (DER), dan Price to Book Value (PBV) dan faktor makroekonomi diwakili dengan suku bunga (BI7DRR) dan Inflasi sebagai variabel independen. Kemudian digunakan data sekunder berjenis data panel. Terdapat 47 populasi perusahaan sektor teknologi dan ditetapkan 6 diantaranya sebagai sampel melalui metode purposive sampling. Analisis data menggunakan regresi data panel dengan bantuan alat statistik EViews. Hasilnya ditemukan bahwa ROA dan PBV berpengaruh secara parsial yang positif dan signifikan. Sebaliknya, DER dan BI7DRR menunjukkan pengaruh parsial negatif dan signifikan. Namun, Inflasi tidak berdampak signifikan secara parsial pada return saham. Hasil keseluruhan ditemukan bahwa variabel independen secara kolektif terbukti memengaruhi variabel dependen dengan signifikan. Temuan ini mengindikasikan sensitivitas investor teknologi terhadap sinyal profitabilitas (ROA), risiko finansial (DER), dan ekspektasi pertumbuhan (PBV). Suku bunga (BI7DRR) ditetapkan sebagai risiko sistematis kebijakan moneter yang lebih dominan dalam memengaruhi investor, dibandingkan dengan inflasi. Secara empiris, keputusan manajemen risiko dan investasi di pasar modal Indonesia, khususnya di sektor teknologi yang tidak stabil menjadi sangat penting.
subject: Articles
  topic: section
subject: Return Saham
  topic: keywords
subject: Analisis Fundamental
  topic: keywords
subject: Makroekonomi
  topic: keywords
creator: Hafifah Azkiya
creator: Eka Wirajuang Daurrohmah
rights: Copyright (c) 2026 Hafifah Azkiya, Eka Wirajuang Daurrohmah (Author) https://creativecommons.org/licenses/by/4.0
date: 2025-12-30
publication date: 2025-12-30
starting page: 5
ending page: 17

Financial Ratio Analysis of PT Bank Rakyat Indonesia (Persero) for the Years 2023–2024
type: item
description: This study aims to evaluate the financial performance of PT Bank Rakyat Indonesia (Persero) Tbk by applying financial ratio analysis for the 2023–2024 period. A quantitative descriptive method is employed using secondary data obtained from the annual financial statements published by the Indonesia Stock Exchange. The financial ratios examined include Return on Assets (ROA), Return on Equity (ROE), Net Interest Margin (NIM), Loan to Deposit Ratio (LDR), Non-Performing Loan (NPL), and Cost to Income Ratio (CIR). The findings indicate that BRI’s financial performance remains sound and relatively stable throughout the observation period. Although profitability and interest margins experienced pressure due to macroeconomic conditions and monetary policy tightening, the bank successfully maintained operational efficiency, asset quality, and intermediation performance
subject: Articles
  topic: section
subject: Financial ratios
  topic: keywords
subject: Finance performance
  topic: keywords
subject: Banking
  topic: keywords
subject: Finance
  topic: keywords
creator: Arisman Arisman
creator: Wahyu Andrianto
rights: Copyright (c) 2026 Arisman (Author) https://creativecommons.org/licenses/by/4.0
date: 2026-02-07
publication date: 2026-02-07
starting page: 1
ending page: 4

Analisis Komparatif Kinerja Profitabilitas dan Struktur Laba PT Astra International Tbk (ASII) Berdasarkan Laporan Laba Rugi Semester I Tahun 2024-2025
type: item
description: Penelitian ini bertujuan untuk melakukan analisis komparatif kinerja keuangan PT Astra International Tbk (ASII) dengan fokus pada profitabilitas dan struktur laba berdasarkan Laporan Laba Rugi Konsolidasian Semester I Tahun 2024 dan 2025. Penelitian menggunakan metode kuantitatif deskriptif dengan metode analisis utama yaitu Analisis Rasio Profitabilitas (GPM, OPM, dan NPM) dan Analisis Common Size (Analisis Vertikal). Data yang digunakan adalah data sekunder berupa laporan keuangan resmi yang diperoleh dari Bursa Efek Indonesia (BEI). Hasil penelitian menunjukkan adanya pelemahan kinerja profitabilitas ASII yang signifikan dan struktural pada Semester I 2025, yang mengonfirmasi Hipotesis Alternatif (H₁). Seluruh rasio margin mengalami penurunan, di mana Net Profit Margin (NPM) turun dari 12,77% menjadi 11,96% (-0,81%). Analisis Common Size secara krusial mengidentifikasi tiga sumber utama tekanan kolektif yang memperburuk struktur biaya perusahaan, meliputi (1) Peningkatan proporsi Beban Pokok Pendapatan (BPP) sebesar 0,87% (menunjukkan eskalasi Biaya Primer); (2) Peningkatan proporsi Beban Umum dan Administrasi (BUA) sebesar 0,32% (mengindikasikan inefisiensi overhead struktural); dan (3) Penurunan drastis kontribusi laba dari ventura bersama dan entitas asosiasi sebesar 0,80% (menekan laba non-operasional). Simpulan menunjukkan bahwa pelemahan kinerja ASII disebabkan oleh kombinasi inefisiensi biaya struktural dan penurunan kinerja segmen investasi non-inti, memberikan implikasi penting bagi pengambilan keputusan manajerial dan investasi.
subject: Articles
  topic: section
subject: Rasio Profitabilitas
  topic: keywords
subject: Struktur Laba
  topic: keywords
subject: Analisis Komparatif
  topic: keywords
subject: Common Size
  topic: keywords
creator: Brazalia Italiano Arabia Zain
creator: Eka Wirajuang Daurrohmah
creator: I Made Laut Mertha Jaya
rights: Copyright (c) 2026 Brazalia Italiano Arabia Zain, Eka Wirajuang Daurrohmah, I Made Laut Mertha Jaya (Author) https://creativecommons.org/licenses/by/4.0
date: 2025-10-30
publication date: 2025-10-30
starting page: 70
ending page: 81

Analisis Persepsi Pelaku UMKM Terhadap Efektivitas Penerapan Pencatatan Keuangan Sederhana Di Kota Bekasi
type: item
description: Pencatatan keuangan dasar dinyatakan sebagai elemen penting dalam pengelolaan usaha mikro kecil dan menengah karena berperan langsung dalam menjaga keberlangsungan serta perkembangan usaha. Praktik pembukuan yang tertib dan sesuai kebutuhan usaha dinyatakan belum diterapkan secara luas oleh UMKM di Kota Bekasi. Penelitian ini diarahkan untuk memahami pandangan pelaku UMKM terhadap efektivitas pencatatan keuangan dasar serta mengidentifikasi faktor yang memengaruhi penerapannya. Pendekatan kualitatif digunakan melalui observasi wawancara serta pencatatan lapangan untuk menggali persepsi pelaku UMKM terkait manfaat kendala serta dampak penerapan pembukuan. Hasil penelitian menunjukkan bahwa pencatatan keuangan dinyatakan memberikan manfaat nyata. Pengelolaan arus kas penentuan harga jual pengendalian keuntungan serta pencegahan potensi kerugian dinyatakan dapat dilakukan dengan lebih baik. Hambatan penerapan masih ditemukan. Keterbatasan waktu minimnya dukungan teknis serta rendahnya pemahaman akuntansi dinyatakan sebagai kendala utama. Rekomendasi penelitian diarahkan pada pendampingan berkelanjutan peningkatan literasi keuangan serta pemanfaatan aplikasi akuntansi sederhana agar UMKM di Kota Bekasi dapat menerapkan pembukuan secara lebih efektif dan meningkatkan kinerja usaha.
subject: Articles
  topic: section
subject: UMKM
  topic: keywords
subject: Pencatatan keuangan sederhana
  topic: keywords
subject: Persepsi
  topic: keywords
subject: Efektivitas
  topic: keywords
creator: Shinta Tresna Gunawan
creator: Eka Wirajuang Daurrohmah
rights: Copyright (c) 2026 Shinta Tresna Gunawan, Eka Wirajuang Daurrohmah (Author) https://creativecommons.org/licenses/by/4.0
date: 2025-10-30
publication date: 2025-10-30
starting page: 61
ending page: 69

Analisis Pengaruh Income Smoothing, Profitabilitas, dan Firm Size Terhadap Valuasi Perusahaan Sektor Teknologi dan Telekomunikasi Dalam Periode 2022 - 2024
type: item
description: Ditengah persaingan perusahaan, IPO menjadi indikator keberhasilan perusahaan untuk memperoleh pendanaan yang maksimal dalam mempercepat pertumbuhan bisnis. Valuasi perusahaan sering dikaitkan dengan harga saham yang merupakan dasar bagi investor dalam memilih keputusan investasi yang tepat. Beberapa faktor yang terindikasi memengaruhi valuasi perusahaan, diantaranya manajemen laba dengan income smoothing, ROA, NPM, dan firm size. Penelitian ini untuk memastikan apakah ada pengaruh signifikan dari variabel independen terhadap variabel dependen terutama sektor teknologi dan telekomunikasi yang memiliki karakteristik pertumbuhan cepat, dinamis, inovatif. Populasi dalam penelitian terdiri dari 42 perusahaan yang terdaftar di BEI sebelum tahun 2022. Sampel penelitian menggunakan purposive sampling dan diperoleh 13 perusahaan dengan periode penelitian 3 tahun, sehingga jumlah sampel penelitian sebanyak 39 data pengamatan. Data yang digunakan merupakan data kuantitatif yang diperoleh dari situs www.idx.co.id, website resmi perusahaan. Metode yang digunakan adalah analisis agresi linear berganda. Hasil penelitian pada perusahaan sektor teknologi periode 2022 – 2024 menunjukkan bahwa income smoothing, NPM, dan firm size tidak memiliki pengaruh positif terhadap valuasi perusahaan. Namun, untuk ROA menunjukkan pengaruh negatif yang signifikan terhadap valuasi perusahaan. Oleh karena itu, dapat dijelaskan dalam penelitian ini bahwa perusahaan sektor teknologi dan telekomunikasi di Indonesia, rasio ROA dan NPM yang merupakan faktor profitabilitas belum dapat dipastikan menjadi faktor utama dalam menilai valuasi perusahaan. Perlu adanya peningkatan strategi dalam valuasi, pertumbuhan pengguna, pengembangan inovasi, serta kapabilitas teknologi. Selain itu, income smoothing dan firm size tidak selalu memberikan persepsi positif untuk investor. Untuk selanjutnya, diharapkan penelitian ini dapat menjadi referensi dalam merumuskan serta mengembangkan kebijakan serta strategi investas…
subject: Articles
  topic: section
subject: Valuasi Perusahaan
  topic: keywords
subject: Manajemen Laba
  topic: keywords
subject: Income Smoothing
  topic: keywords
subject: ROA
  topic: keywords
subject: NPM
  topic: keywords
subject: Firm Size
  topic: keywords
creator: Elsa Wijayanti Rukmana
creator: Eka Wirajuang Daurrohmah
creator: I Made Laut Mertha Jaya
rights: Copyright (c) 2026 Elsa Wijayanti Rukmana, Eka Wirajuang Daurrohmah, I Made Laut Mertha Jaya (Author) https://creativecommons.org/licenses/by/4.0
date: 2025-10-30
publication date: 2025-10-30
starting page: 41
ending page: 60

Analisis Strategi Penghindaran Pajak Dalam Pelaporan Pajak Perusahaan
type: item
description: Tax Avoidance adalah salah satu cara dalam penghindari pajak yang berlaku secara aman dan legal bagi wajib pajak yang sesuai dengan undang-undang perpajakan yang berlaku karena metode dan teknik yang digunakan berdasarkan dengan memanfaatkan kelemahan-kelemahan dalam undang-undang dan peraturan perpajakan. Praktik penghindaran pajak yang di lakukan perusahaan semakin mendapat perhatian dalam diskusi perpajakan global. Penelitian ini bertujuan untuk menganalisis strategi penghindaran pajak yang digunakan oleh perusahaan dalam pelaporan pajak. Pendekatan penelitian mengandung analisis kasus pada industri multinasional untuk mendapatkan pemahaman yang lebih luas tentang strategi penghindaran pajak. Pendahuluan menjelaskan tentang perpajakan perusahan dan strategi penghindaran pajak serta mengamati pentingnya memahami strategi penghindaran pajak dalam konteks globalisasi ekonomi dan kompleksitas peraturan perpajakan yang ada. Kajian pustaka menjelaskan cara penghindaran pajak terhadapa pelaporan pajak, termasuk teori perpajakan terhadap penghindaran pajak oleh perusahaan multinasional. Hasil penelitian menyatakan cara strategi penghindaran pajak yang digunakan oleh perusahaan multinasional, faktor yang mempengaruhi penghidaran pajak serta dampak terhadap penghindaran pajak. Dampak strategi ini terhadap pelaporan pajak perusahaan dan juga dianalisis secara mendalam. Implikasi kebijakan pada temuan penelitian ini menjelaskan pentingnya tindakan dalam memperbaiki integritas dan keadilan sistem perpajakan global, termasuk penutupan celah perpajakan. Kesimpulan menjelaskan strategi penghindaran pajak pada perusahaan multinasional dan implikasi penelitian. Sedangkan itu, keterbatasan penelitian dan saran untuk penelitian juga dipaparkan untuk memberikan panduan bagi penelitian masa depan.
subject: Articles
  topic: section
subject: Strategi penghindaran pajak
  topic: keywords
subject: efisiensi pelaporan pajak
  topic: keywords
subject: keadilan perpajakan
  topic: keywords
creator: Yulia Rosvika Putri
creator: Eka Wirajuang Daurrohmah
rights: Copyright (c) 2026 Yulia Rosvika Putri, Eka Wirajuang Daurrohmah (Author) https://creativecommons.org/licenses/by/4.0
date: 2025-10-30
publication date: 2025-10-30
starting page: 29
ending page: 34

Pengaruh Aplikasi Akuntansi “Buku Pedagang Kecil” terhadap Kualitas Laporan Keuangan Usaha Kecil dan Mikro di Kabupaten Sleman
type: item
description: Penelitian ini bertujuan untuk menganalisis pengaruh penggunaan aplikasi akunntansi “Buku Pedagang Kecil” terhadap kualitas laporan keuangan Usaha Kecil dan Mikro (UKM) di Kabupaten Sleman pada tahun 2022 – 2024. Kualitas laporan keuangan dalam penelitian ini diukur berdasarkan empat karakteristik kuantitatif utama, yaitu relevansi, kendalan, keterpahaman, dan keterbandingan. Metode penelitian yang digunakan adalah pendekatan kuantitatif dengan teknik survei melalui penyebaran kuesioner kepada pelaku UKM pengguna aplikasi tersebut. Data dianalisis menggunakan regresi linier berganda untuk mengetahui pengaruh masing – masing variabel. Hasil penelitian menujukkan bahwa penggunaan aplikasi “Buku Pedagang Kecil” berpengaruh positif dan signifikan terhadap peningkatan kualitas laporan keuangan UKM. Temuan ini mendukung pentingnya digitalisasi akuntansi sebagai solusi praktis dalam meningkatkan transparansi dan akuntabilitas keuangan usaha kecil.
subject: Articles
  topic: section
subject: Akuntansi
  topic: keywords
subject: UKM Buku Pedagang Kecil
  topic: keywords
subject: Laporan Keuangan
  topic: keywords
creator: Poniti Poniti
creator: I Made Laut Mertha Jaya
rights: Copyright (c) 2026 Poniti, I Made Laut Mertha Jaya (Author) https://creativecommons.org/licenses/by/4.0
date: 2025-10-30
publication date: 2025-10-30
starting page: 18
ending page: 28

Bibliometric Analysis: The Role Of Accountants In Preventing Financial Statement Fraud In Indonesian Companies From 2014 to 2024
type: item
description: This study examines the increase in financial statement fraud in Indonesian companies and explores the role of accountants in preventing fraud during the period 2014–2024. The bibliometric method using VOSviewer was applied to map publication trends, author collaboration networks, and dominant themes in SINTA-indexed accounting journals. The results show that accountants play a role as designers and evaluators of internal control policies, implementers of professional skepticism, and adopters of advanced technologies such as artificial intelligence and big data analytics. Various challenges faced include the adaptation of remote auditing, the complexity of fraud modes, and organizational cultural barriers. Recommended prevention strategies include integrating quantitative detection models into audit procedures, continuous training, strengthening whistleblowing systems, and cross-institutional collaboration. These findings enrich academic discourse and provide practical guidance for improving accountability and transparency in financial reporting in Indonesia.
subject: Articles
  topic: section
subject: Fraud Accounting
  topic: keywords
subject: Role of Accountants
  topic: keywords
subject: Financial Statement Fraud
  topic: keywords
subject: Bibliometrics
  topic: keywords
subject: Forensic Accounting
  topic: keywords
subject: Internal Control
  topic: keywords
subject: Fraud Prevention
  topic: keywords
subject: Forensic Audit
  topic: keywords
creator: Irma Megumi Zalukhu
creator: I Made Laut Mertha Jaya
rights: Copyright (c) 2026 Irma Megumi Zalukhu, I Made Laut Mertha Jaya (Author) https://creativecommons.org/licenses/by/4.0
date: 2025-10-31
publication date: 2025-10-31
starting page: 1
ending page: 17

The Influence of Tax Understanding and Taxpayer Awareness on PBB Taxpayer Compliance(Case Study in Airgsegas District)
type: item
description: Government work programs to finance national spending and development can be assisted by tax revenue, which is one source of state revenue. In Airgegas District, this study aims to determine the influence of taxpayer awareness and understanding on compliance with land and building taxes. This study used quantitative research methods. Data for this study were obtained from 94 Airgegas land and building taxpayers who completed a questionnaire. Partially, tax knowledge has a significant influence, according to the study results. However, taxpayer compliance is simultaneously significantly influenced by both variables. This demonstrates the importance of tax education for the public in efforts to improve taxpayer compliance.
subject: Articles
  topic: section
subject: Taxpayer Awareness
  topic: keywords
subject: Taxpayer Knowledge
  topic: keywords
subject: Property Taxpayer Compliance
  topic: keywords
creator: Susan Susan
creator: Eka Wirajuang Daurrohmah
rights: Copyright (c) 2025 Susan, Eka Wirajuang Daurrohmah (Author) https://creativecommons.org/licenses/by/4.0
date: 2025-08-31
publication date: 2025-08-31
starting page: 51
ending page: 57

The Role of The Digital Application “Akuntansiku” in Facilitating Financial Reporting For MSMES
type: item
description: In the digital era, technological developments have encouraged various sectors, including Micro, Small, and Medium Enterprises (MSMEs), to digitally transform. However, limited resources and accounting knowledge are major obstacles in digitizing MSME financial records. This study uses a descriptive qualitative analysis method to introduce and analyze the benefits of using the “Akuntansiku” application, an Android, iOS, and web browser-based application designed to facilitate MSMEs in preparing digital financial reports. The study results show that this application can improve the efficiency, accuracy, and security of MSME financial data. The use of “Akuntansiku” supports real-time recording, reduces human error, and simplifies the preparation of financial reports. With proper training, this application can improve digital literacy and managerial capacity of MSMEs in financial management.
subject: Articles
  topic: section
subject: Digitalization
  topic: keywords
subject: Digital Economy
  topic: keywords
subject: MSMEs
  topic: keywords
subject: Application Accounting
  topic: keywords
subject: Financial Reports.
  topic: keywords
creator: Rohmana Fitria Ningtyas
creator: Eka Wirajuang Daurrohmah
rights: Copyright (c) 2025 Rohmana Fitria Ningtyas, Eka Wirajuang Daurrohmah (Author) https://creativecommons.org/licenses/by/4.0
date: 2025-08-31
publication date: 2025-08-31
starting page: 41
ending page: 50

Analysis of Operational Cost Control in Increasing Profits in Car Rental Service Companies (Case Study of PT. KLASE AUTO GRAHA)
type: item
description: PT Klase Auto Graha operates serving national companies from various sectors of Banking, Manufacturing, Pharmaceuticals, Chemicals, Oil & Gas. In order to increase profits according to the Company's desires, the Company must be able to prepare good profit planning. This will be determined by a Company's ability to predict how its business conditions will be in the future and predict factors such as operational costs in increasing profits. The purpose of carrying out this analysis is to analyze and find out that controlling operational costs can increase profits.at the vehicle rental service company, namely PT Klase Auto Graha. The method used in this study is the quantitative study used numerical data from the vehicle rental company PT. Klase Auto Graha, which was analyzed to determine high operational costs. The analysis revealed that operational costs significantly increased profits at the vehicle rental company PT. Klase Auto Graha. The magnitude of the impact of operational costs on increasing profits from 2020 to 2024 was investigated.above 1 billion and even reaching a peak in 2024 of 4.7 billion.
subject: Articles
  topic: section
subject: Operational Costs
  topic: keywords
subject: Cost Efficiency
  topic: keywords
subject: Increasing Profits
  topic: keywords
subject: Cost Accounting
  topic: keywords
creator: Risal Risal
creator: Eka Wirajuang Daurrohmah
rights: Copyright (c) 2025 Risal, Eka Wirajuang Daurrohmah (Author) https://creativecommons.org/licenses/by/4.0
date: 2025-08-31
publication date: 2025-08-31
starting page: 33
ending page: 40

Forum Group Discussion Improving Business Sustainability: Financial Management Strategies in Home-Based “Kiloan” Laundry Services in Bengkulu Province
type: item
description: In an era of increasingly fierce business competition, financial management is a crucial factor in determining the sustainability of micro-enterprises, including home-based laundry businesses. This study aims to analyze the financial management problems faced by laundry businesses in Bengkulu Province and evaluate the effectiveness of Focus Group Discussions (FGDs) as a strategy to increase business financial management capacity. The method used was a qualitative approach with FGD techniques involving ten laundry businesses from Padang Jaya and Giri Mulya Districts. Data were collected through interviews, participant observation, and documentation. The results showed that the majority of business owners did not have a structured financial recording system, mixed personal and business funds, and did not have reserve funds or long-term financial planning. Through the FGD implementation, significant positive changes occurred: 90% of participants began to separate personal and business finances, all participants implemented daily financial records, and some began to set aside funds for development and formed communication networks between business owners. The conclusion of this study confirms that FGDs are an effective participatory approach in improving financial literacy and the sustainability of micro-enterprises. The implications of this research suggest the importance of community-based training and government support in increasing the capacity of MSMEs, particularly in professional financial management to encourage sustainable business growth.
subject: Articles
  topic: section
subject: Financial Management
  topic: keywords
subject: MSMEs
  topic: keywords
subject: Laundry by the Kilo
  topic: keywords
subject: Forum Group Discussion
  topic: keywords
creator: Nadya Khairunisa
creator: Eka Wirajuang Daurrohmah
rights: Copyright (c) 2025 Nadya Khairunisa, Eka Wirajuang Daurrohmah (Author) https://creativecommons.org/licenses/by/4.0
date: 2025-08-31
publication date: 2025-08-31
starting page: 25
ending page: 32

Analysis of The Home Ownership Credit Provision System at PT BANK TABUNGAN NEGARA IN PADANG CITY
type: item
description: This study evaluates the mortgage (KPR) disbursement system at PT Bank Tabungan Negara (Persero) Tbk (BTN), which plays a strategic role in financing the national housing sector. The main focus is on the alignment between formal procedures in Standard Operating Procedures (SOPs) and their implementation in the field, the effectiveness of credit risk mitigation, and the potential use of data-based predictive technology in debtor selection. The study used a mixed methods approach, using interviews, questionnaires, and document analysis as data collection instruments. The results show significant discrepancies between SOPs and practices in several BTN branches, a weak field verification system, and minimal use of predictive technology such as data mining algorithms in the debtor eligibility assessment process. Furthermore, customer dissatisfaction was found regarding information transparency and understanding of mortgage procedures. These findings indicate the need for systemic reform through the integration of digital technology, staff training, improving customer financial literacy, and strengthening post-disbursement monitoring. This research contributes to the development of more efficient and adaptive housing finance policies.
subject: Articles
  topic: section
subject: Home Ownership Credit
  topic: keywords
subject: Non-Performing Loan
  topic: keywords
subject: Predictive Technology
  topic: keywords
subject: Business strategy
  topic: keywords
subject: Credit management system
  topic: keywords
creator: Marlina Farah Mutia
creator: Eka Wirajuang Daurrohmah
rights: Copyright (c) 2025 Marlina Farah Mutia, Eka Wirajuang Daurrohmah (Author) https://creativecommons.org/licenses/by/4.0
date: 2025-08-31
publication date: 2025-08-31
starting page: 17
ending page: 24

Microeconomic Impact Of Online Gambling and Online Loans on Public Purchasing Power
type: item
description: The decline in Indonesian purchasing power over the past five years has been influenced not only by external factors such as the COVID-19 pandemic and global inflation, but also by the dynamics of digital consumption behavior, particularly the rise of online loans (pinjol) and online gambling. This phenomenon is increasingly worrying because it reaches the productive age group, which plays a crucial role in national economic growth. This study aims to examine the microeconomic impact of pinjol and online gambling on public purchasing power using a qualitative, descriptive, documentation-based approach. The data analyzed includes publications from the Financial Services Authority (OJK), the Ministry of Communication and Information Technology (Kominfo), the Statistics Indonesia (BPS), Bank Indonesia, as well as various scientific journals and official reports. The findings indicate that the public's purchasing power index has declined significantly since 2021, in line with the increasing intensity of pinjol use and access to digital gambling. Blocked online gambling content increased sharply in 2023, indicating high public exposure to unproductive consumer practices. Similarly, the surge in the number of illegal pinjol indicates that the public remains vulnerable to the trap of high-interest consumer debt. The economic impact of these two phenomena is reflected in reduced allocations for household productive spending and increased dependence on external financing. This study recommends improving financial literacy, stricter digital regulations, and cross-institutional collaboration in monitoring and enforcement. The implications of this research are highly relevant for promoting consumer protection and microeconomic resilience policies, as well as providing new directions for interdisciplinary research in the fields of digital economics and technology.
subject: Articles
  topic: section
subject: Online loans
  topic: keywords
subject: Online gambling
  topic: keywords
subject: Purchasing power
  topic: keywords
subject: Microeconomics
  topic: keywords
subject: Financial literacy.
  topic: keywords
creator: Farid Alhuda
creator: Eka Wirajuang Daurrohmah
creator: I Made Laut Mertha Jaya
rights: Copyright (c) 2025 Farid Alhuda, Eka Wirajuang Daurrohmah, I Made Laut Mertha Jaya (Author) https://creativecommons.org/licenses/by/4.0
date: 2025-08-31
publication date: 2025-08-31
starting page: 10
ending page: 16

https://www.fortunajournals.com/fhj/article/view/30
type: item
title: Analysis Of The Implementation Of The Policy on Assesment Of State Property as a Result Of Grant in The National Library Of The Republic Of Indonesia (A Study Of The Phenomenon Of Printed Works and Recorded Works)
description: One of the functions of the National Library is as a deposit library. In the Regulation of the National Library of the Republic of Indonesia Number 8 of 2023 concerning the Service Standards for Accepting Printed and Recorded Works, it explains that as a deposit library, the National Library has the task of managing the results of the transfer of printed and recorded works including receiving, procuring, recording, processing, storing, utilizing, preserving, and supervising. Accepting printed and recorded works is a form of obligation for publishers and producers to submit the works to the National Library of the Republic of Indonesia. Acceptance of printed and recorded works can also be received in the form of grants, voluntary submissions from donors who provide grants. In an effort to optimize the management of state assets, printed and recorded works resulting from grants must undergo an assessment process. Therefore, the National Library of the Republic of Indonesia has created guidelines for the assessment of state property resulting from library material grants. There is an update of legal products that previously referred to the Regulation of the Head of the National Library of the Republic of Indonesia Number 1 of 2017 and was later changed to the Decree of the Head of the National Library of the Republic of Indonesia Number 91 of 2025. This is the focus of the research, which aims to analyze how the policy of assessing printed works and recorded works resulting from grants as state property is implemented at the National Library of the Republic of Indonesia and to find out the obstacles faced in implementing this policy. To answer these questions, the author uses a qualitative descriptive analysis research method and the data collection methods used are interviews, observations, and document analysis.
subject: Articles
  topic: section
subject: Printed Works
  topic: keywords
subject: Recorded Works
  topic: keywords
subject: State Property
  topic: keywords
subject: Grants
  topic: keywords
subject: Deposits
  topic: keywords
creator: Dwiky Yanuar Sudiyono
creator: Eka Wirajuang Daurrohmah
rights: Copyright (c) 2025 Dwiky Yanuar Sudiyono, Eka Wirajuang Daurrohmah (Author) https://creativecommons.org/licenses/by/4.0
date: 2025-08-31
publication date: 2025-08-31
starting page: 1
ending page: 9

The Effect of Competence, Work Discipline, and Job Satisfaction on Employee Performance at the Ministry of Religious Affairs Gorontalo Regency
type: item
description: This study investigates how competence, work discipline, and job satisfaction influence employee performance at the Ministry of Religious Affairs in Gorontalo Regency. Using a quantitative method, data were collected from 50 employees through questionnaires and analyzed with multiple linear regression via SPSS 26.0. The findings indicate that all three factors—competence, work discipline, and job satisfaction—have both simultaneous and individual positive impacts on performance, though the significance varies. The research emphasizes the need to improve these areas to enhance employee performance and offers insights for developing more effective human resource policies in government institutions.
subject: Articles
  topic: section
subject: Human resources management
  topic: keywords
subject: Humanizing management
  topic: keywords
subject: Employee management
  topic: keywords
subject: Work management
  topic: keywords
subject: Employee performance
  topic: keywords
creator: Fila Asfiani
creator: Mohamad Rolli Paramata
rights: Copyright (c) 2025 Fila Asfiani, Moh Roli Paramata (Author) https://creativecommons.org/licenses/by/4.0
date: 2025-06-22
publication date: 2025-06-22
starting page: 65
ending page: 78

Implementation of Material Flow Cost Accounting in the Wiring Harness Industry (Case Study of PT X in Jepara)
type: item
description: This study aims to determine how the application of Material Flow Cost Accounting (MFCA) can be applied to the wiring harness industry so as to improve its operational performance efficiently and effectively. The method used in this research is qualitative descriptive analysis. This research was specifically conducted at PT X wiring harness industry in Jepara. The findings show that the implementation of MFCA at PT X Jepara has material loss costs consisting of energy costs, system costs and material costs. The author can use this information to manage the material cost of losses incurred by PT X Jepara by creating new products that are useful and have added value selling value.
subject: Articles
  topic: section
subject: Material Flow Cost Accounting
  topic: keywords
subject: Cost Accounting
  topic: keywords
subject: Cost Analysis
  topic: keywords
subject: Business continuity
  topic: keywords
subject: Business sustainability
  topic: keywords
creator: Fitri Nurina Rahayu
creator: I Made Laut Mertha Jaya
rights: Copyright (c) 2025 Fitri Nurina Rahayu, I Made Laut Mertha Jaya (Author) https://creativecommons.org/licenses/by/4.0
date: 2025-06-22
publication date: 2025-06-22
starting page: 53
ending page: 64

Analisis Biaya Produksi Pada Tingkat Penjualan, dan Laba (Studi Kasus Pada PT. Wilmar Cahaya Indonesia dan PT. Sariguna Primatirta TBK Tahun Tahun 2023 dan 2024)
type: item
description: Penelitian ini bertujuan untuk menganalisis pengaruh biaya produksi dan tingkat penjualan terhadap laba perusahaan pada sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia tahun 2023-2024 menggunakan metode kuantitatif dan data sekunder laporan keuangan tahunan. Hasil penelitian menunjukkan biaya produksi dan tingkat penjualan berpengaruh signifikan terhadap laba. Efisiensi operasional dan pengendalian biaya yang menurunkan biaya produksi cenderung meningkatkan laba, sementara biaya produksi tinggi dapat mengurangi laba jika harga jual tidak dapat disesuaikan. Selain itu, tingkat penjualan juga berpengaruh signifikan terhadap laba; peningkatan penjualan umum mengarah pada peningkatan laba. Penelitian ini menyoroti pentingnya interaksi antara biaya produksi dan tingkat penjualan dalam menentukan laba. Perusahaan dengan biaya rendah dan penjualan tinggi berpotensi meraih laba lebih besar. Secara umum, kinerja laba perusahaan bervariasi berdasarkan kemampuan mengelola dua aspek yaitu biaya produksi dan tingkat penjualan, yang berkorelasi dengan kinerja pasar saham. Berdasarkan temuan penelitian, disarankan agar perusahaan makanan dan minuman fokus pada peningkatan efisiensi produksi melalui investasi teknologi dan pelatihan, serta mengembangkan strategi pemasaran dan produk inovatif untuk mengoptimalkan laba.
subject: Articles
  topic: section
subject: Biaya Produksi
  topic: keywords
subject: Tingkat Penjualan
  topic: keywords
subject: Perusahaan Makanan dan Minuman
  topic: keywords
subject: Bursa Efek Indonesia
  topic: keywords
creator: Nida Farah Septiani
creator: Silvyana Silvyana
creator: Elisabeth Kurniawati Elisabeth Kurniawati
creator: Achmad Alfie Sadan Widodo Achmad Alfie Sadan Widodo
rights: Copyright (c) 2026 Nida Farah Septiani, Silvyana, Elisabeth Kurniawati, Achmad Alfie Sadan Widodo (Author) https://creativecommons.org/licenses/by/4.0
date: 2025-10-30
publication date: 2025-10-30
starting page: 35
ending page: 40

Evaluation Of Company Financial Performance Using Liquidity and Solvency Ratios In Companies Listed On The Indonesian Stock Exchange
type: item
description: The objective of this study is to evaluate the financial performance of listed companies on the Indonesia Stock Exchange Tbk. Based on the analysis of liquidity ratios and solvency from 2019 to 2023. The data collection method used in this research is a documentation study by collecting theoretical data, including journals and articles that support research materials and financial statement documents available at companies listed on the Indonesia Stock Exchange. The results of the analysis show that liquidity ratios, such as current ratio and quick ratio, at PT Multi Bintang Indonesia Tbk experience unfavorable fluctuations, which indicate the company's inability to meet its short-term obligations because they are below the industry average. In contrast, PT Delta Djakarta Tbk shows better performance because its liquidity ratio is above the industry average, so it is considered capable of meeting its short-term obligations. Meanwhile, solvency ratios such as Debt to Asset Ratio (DAR) and Debt to Equity Ratio (DER) at PT Multi Bintang Indonesia Tbk are also unfavorable because they exceed industry standards, indicating an inability to pay off long-term obligations. Unlike the case with PT Delta Djakarta Tbk, whose solvency ratio is below industry standards, so it is classified as healthy and able to meet its long-term obligations. These findings indicate that the financial performance of PT Multi Bintang Indonesia Tbk tends to be unstable and less efficient, in contrast to PT Delta Djakarta Tbk which shows better financial stability and efficiency. Nevertheless, both companies still need to conduct careful monitoring of liquidity and solvency to ensure operational continuity. This analysis is expected to be a reference in making strategic decisions to improve financial performance and maintain a competitive position in local and global markets.
subject: Articles
  topic: section
subject: Financial analysis
  topic: keywords
subject: Financial performance
  topic: keywords
subject: Liquidity ratio
  topic: keywords
subject: Solvency ratio
  topic: keywords
subject: Financial accounting
  topic: keywords
creator: Putri Lestari
creator: Ilyas Lamuda
creator: Onong Junus
rights: Copyright (c) 2025 Putri Lestari, Ilyas Lamuda, Onong Junus (Author) https://creativecommons.org/licenses/by/4.0
date: 2025-06-22
publication date: 2025-06-22
starting page: 35
ending page: 52

Qualitative Evaluation: Implementation Constraints of Accounting Digitalization of Fish Processing MSMEs in Pacitan, East Java
type: item
description: This study aims to explore the implementation constraints of accounting digitalization among fish-processing MSMEs in Pacitan, East Java, using a qualitative descriptive approach. Data were collected through interviews and observations with selected MSME actors and local government representatives. The findings reveal that the majority of MSMEs have not adopted digital accounting systems due to limited human resources, technological literacy, and infrastructure, particularly internet connectivity. However, a few businesses that have implemented digital systems reported improvements in financial reporting efficiency and decision-making. The study concludes that digital accounting can significantly enhance MSME performance, but greater support through training and infrastructure development is needed to ensure broader adoption.
subject: Articles
  topic: section
subject: MSME’s
  topic: keywords
subject: Accounting digitalization
  topic: keywords
subject: Accounting system
  topic: keywords
subject: Financial data
  topic: keywords
subject: Business continuity
  topic: keywords
creator: Niken Pramula Ningrum
creator: I Made Laut Mertha Jaya
rights: Copyright (c) 2025 Niken Pramula Ningrum, I Made Laut Mertha Jaya (Author) https://creativecommons.org/licenses/by/4.0
date: 2025-06-22
publication date: 2025-06-22
starting page: 27
ending page: 34

Ethnographic Study: Javanese Philosophy “Remen Lan Mulyo Bareng” In Improving Financial Management of Cooperatives of Bahana Lintas Nusantara
type: item
description: This study aims to analyze the role of the Javanese philosophy "Remen lan Mulyo Bareng" in enhancing financial management within the Bahana Lintas Nusantara Cooperative (BLN) through an ethnographic approach. As a community-based economic entity rooted in Javanese culture, BLN integrates local values and Javanese Philosophy into its financial practices. The findings reveal that the philosophy, which emphasizes collective joy and shared prosperity, underpins transparent, accountable, and participatory financial governance. Ethnographic insights demonstrate that cultural and Javanese Philosophy harmony serves as a foundational element in sustaining cooperative success, affirming that the integration of traditional values with modern cooperative systems is key to long-term viability
subject: Articles
  topic: section
subject: Ethnography
  topic: keywords
subject: Javanese Philosophy
  topic: keywords
subject: Remen lan Mulyo Bareng
  topic: keywords
subject: Cooperative
  topic: keywords
subject: Financial Management
  topic: keywords
creator: Franciska Nagi
creator: Devi Kusumawardhani
creator: Wahyu Andrianto
rights: Copyright (c) 2025 Franciska Nagi, Devi Kusumawardhani, Wahyu Andrianto (Author) https://creativecommons.org/licenses/by/4.0
date: 2025-06-24
publication date: 2025-06-24
starting page: 9
ending page: 17