Article Per Year (5 Year)
p-Index From 2019 - 2024
0.444
P-Index
This Author published in this journals
All Journal Jurnal Ilmiah Akuntansi Kesatuan Nomico
Evianti, Dessy
Unknown Affiliation
Economics, Econometrics & Finance Education

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
Analisis Rasio Profitabilitas dan Solvabilitas Untuk Menilai Kinerja Keuangan: Studi Empiris Perusahaan Industri Barang Konsumsi Sub Sektor Farmasi yang terdaftar di BEI Tahun 2015-2020 Gumelar, Gugun; Evianti, Dessy
Jurnal Ilmiah Akuntansi Kesatuan Vol. 10 No. 3 (2022): JIAKES Edisi Desember 2022
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v10i3.1489

Abstract

Financial Performance is the result or achievement that has been achieved by the company's management in carrying out its function in managing company assets effectively for a certain period. This financial performance is needed by the company to know and evaluate the extent of the company's success rate based on the financial activities that have been carried out. Stock returns can be used as a performance measure, because stock returns can interpret the company's management ability in carrying out its business to get results from good financial performance. Therefore, it is necessary to measure Profitability ratios (Return on Assets, Return on Equity, Net Profit Margin) and Solvency ratios (Debt to Asset Ratio, Debt to Equity Ratio). This study aims to determine the effect of Profitability Ratios (Return on Assets, Return on Equity, Net Profit Margin) and Solvency Ratios (Debt to Asset Ratio, Debt to Equity Ratio) on the financial performance of a company. The sample used is the financial statements of the Indonesia Stock Exchange with the Pharmaceutical sub-sector with 05 samples that meet the criteria for research. The research method uses multiple linear regression analysis with simultaneous T test and F test hypothesis testing. The results based on the Partial T Test (1) Return on Assets (ROA) has a negative effect on financial performance, (2) Return on Equity (ROE) has a positive effect on financial performance, (3) Net Profit Margin (NPM) has a negative effect on financial performance. (4) Debt to Asset Ratio has a negative effect on Financial Performance, (5) Debt to Equity Ratio has a positive effect on Financial Performance and for the simultaneous F test, the results show that simultaneously Return on Assets, Return on Equity, Net Profit Margin, Debt to Assets Ratio, Debt to Equity Ratio affect Financial Performance. Keywords: Profitability Ratio, Return on Assets, Return on Equity, Net Profit Margin, Solvency Ratio, Debt to Asset Ratio, Debt to Equity Ratio, Financial Performance, Stock Return.
The Important Role of Management Accounting in Optimizing Cost Control and Improving Profitability in the Service Sector Evianti, Dessy; Rachman, Rachmawaty; Imaningati, Sri; Yusuf, Muhammad
Nomico Vol. 1 No. 4 (2024): Nomico-June
Publisher : Pt. Anagata Sembagi Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62872/grwv6k50

Abstract

Management accounting plays a very important strategic role in improving the profitability of the service sector. Its function goes beyond the mere recording of financial transactions to include analyzing and managing operational costs with a critical and in-depth approach. Through techniques such as activity-based costing, companies can accurately identify key cost sources and implement more effective control measures. The results of this analysis allow companies to set more competitive prices, increase profit margins, and maximize operational efficiency. Management accounting provides data and insights that are essential for strategic decision-making. Accurate information on financial and operational performance enables management to assess the effectiveness of various business initiatives, including new product development and market expansion. This critical analysis helps identify areas where efficiency can be improved and costs can be reduced, thereby supporting long-term strategies for sustainable growth. The integration of management accounting principles into the operational strategies of service companies enables them to face the challenges of a dynamic market, improve competitiveness, and achieve sustained profitability. Management accounting not only helps in cost control but also makes a significant contribution in improving the quality of decision making and strategic planning. A suitable approach for companies can achieve better financial and operational goals, ensuring sustainability and steady growth in an increasingly competitive business environment. Management accounting, thus, is a tool that not only supports efficiency but also encourages innovation and strategic adaptation critical for long-term success.
Co-Authors Gumelar, Gugun Muhammad Yusuf Rachman, Rachmawaty Sri Imaningati