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All Journal Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Jurnal Pendidikan Akuntansi dan Keuangan
Fauzi Purwa Nugraha
Universitas Padjadjaran
Economics, Econometrics & Finance Education

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Mengukur tingkat kemampuan struktur finansial dan modal terhadap profitabilitas pada perusahaan konstruksi di tengah pandemi Fauzi Purwa Nugraha; MD Enjat Munajat
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 1 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (283.725 KB) | DOI: 10.32670/fairvalue.v5i1.2226

Abstract

The purpose of this study was to examine or study the influence of financial structure and net working capital on the profitability of construction companies in companies listed on the IDX. Financial Structure and Net Working Capital as independent variables, and Profitability (ROE) as dependent variables. Financial Structure and Net Working Capital have no effect on Profitability either jointly or partially. The research was conducted on the company's financial statements for the quarterly period of 2020-2021 which were selected through purposive sampling technique, with the reason for the limitation of research by the company and the consideration that the report was still relevant to current economic conditions. The analytical method used in this research is Multiple Linear Regression Analysis. Hypothesis testing is done by using a significance level of 5%. From this research, it is found that Financial Structure and Net Working Capital together and partially have no significant effect on profitability
Interaksi Big Data, Kualitas Data, dan Kinerja Keputusan: Studi Kasus BPJS Kesehatan Fauzi Purwa Nugraha; Hamzah Ritchi; Zaldy Adrianto
Jurnal Pendidikan Akuntansi & Keuangan Vol 11, No 2 (2023): JPAK : Jurnal Pendidikan Akuntansi dan Keuangan
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jpak.v11i2.60659

Abstract

This research was conducted to prove that data quality and big data analytics capability have an influence on decision-making performance, and then have an impact on business process performance. This research is descriptive and verificative in nature, using a survey method. For the purpose of data analysis, the pattern of relationships between variables is measured using the PLS-SEM approach. Evaluation of structural model measurements is carried out by testing the path coefficient, t-statistics, and R-squared value. The collected data was obtained through the distribution of questionnaires, with information technology staff respondents at the BPJS Kesehatan Pusat. The results of the study show that: (1) Data quality has not significant effect on decision-making performance, (2) Big Data Analytics Capability has a positive effect on decision-making performance, (3) Decision-making performance has a positive effect on business process performance.
Co-Authors Hamzah Ritchi MD Enjat Munajat Zaldy Adrianto