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Pengaruh Kebijakan Utang Terhadap Kinerja Keuangan Perusahaan Perbankan Yang Terdaftar di Bursa Efek Indonesia (BEI) Tahun Observasi 2021-2023 O. Feriyanto S.E., M.Si; Ngesti Dwi Junita Sabatin
Economics and Digital Business Review Vol. 5 No. 2 (2024): February - July
Publisher : STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/ecotal.v5i2.1455

Abstract

The research results show that partially the Debt to Asset Ratio (DAR) has a negative and significant effect on financial performance which is assumed to be Return on Assets (ROA) in Banking Companies listed on the Indonesia Stock Exchange. This means that the higher the DAR value, the lower the financial performance value indicated by ROA. Partially, it states that the Debt to Equity Ratio (DER) has no significant effect on financial performance (ROE) in banking companies listed on the Indonesia Stock Exchange. This means that the higher the DER value, the inverse effect on ROA. Simultaneously, Debt to Asset Ratio (DAR) and Debt to Equity Ratio (DER) have a positive and significant effect on financial performance (ROA) in banking companies listed on the Indonesia Stock Exchange.
APPLICATION OF ACCOUNTING INFORMATION SYSTEMS IN THE COMPANY PT. RCK SORUM MOTOR Oon Feriyanto; Herni Yuliantika; Bilal Abdillah; Rasya Fitriyani N.A; Ichsan Abdul R; Sandria Ridhatullah Januar Akbara
Journal of Economic Development and Village Building Vol. 1 No. 2 (2023)
Publisher : Politeknik Siber Cerdika Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59261/jedvb.v1i2.10

Abstract

This research focuses on sales accounting information system problems which play a role in supporting the smooth running of the sales process. The problems that occur can be overcome with an accounting information system. In carrying out its activities, companies really need clear and relevant information to make decisions. One of the information needed is company accounting information that can support the company's survival. The Accounting Information System (AIS) is a technological framework that integrates accounting processes with information technology to increase efficiency and accuracy in managing financial data. This research explores the role of AIS in the modern organizational context, focusing on its success in providing relevant, timely and reliable accounting information. The analysis covers aspects of technology implementation, system integration, data security, and its impact on managerial decision making. The findings of this research can provide important insights for companies looking to optimize their AIS to support growth and sustainability.
Cloud Computing untuk Pengelolaan Keuangan: Analisis Efisiensi dan Efektivitas Dilla Salsabilla; Rosita Nur Awaliyah; Siti Nuraisyah; Afifah Nadiatul Muslihah; Oon Feriyanto
J-CEKI : Jurnal Cendekia Ilmiah Vol. 3 No. 5: Agustus 2024
Publisher : CV. ULIL ALBAB CORP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/jceki.v3i5.4226

Abstract

The Fourth Industrial Revolution has brought fundamental transformations in various aspects of life, particularly in the business sector. Rapidly evolving technologies have triggered significant changes in payment systems, accounting, and financial management. One of the most notable innovations is the adoption of cloud computing technology. In the context of accounting efficiency, cloud computing offers significant benefits, including improved transaction processing speed, better record accuracy, and enhanced data analysis capabilities. However, data security remains a primary concern in the use of this technology. Threats such as data loss, data breaches, and cyberattacks require careful risk management. Practical recommendations such as data encryption and role-based access controls are needed to mitigate these risks. With careful management, cloud computing technology can become a driver of growth, innovation, and competitive advantage for companies in this digital era.