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p-Index From 2021 - 2026
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This Author published in this journals
All Journal Accounting and Management Journal JRAP (Jurnal Riset Akuntansi dan Perpajakan) Journal of Applied Accounting and Sustainable Finance
Siti Fatmawati
Sekolah Tinggi Ilmu Ekonomi Tri Bhakti
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Dampak Rasio Keuangan dan Pertumbuhan Perusahaan terhadap Financial Distress melalui Analisis Springate, Zmijewski, Grover, dan Altman Z-Score Wahyuningtyas, Endah Tri; Fatmawati, Siti
JURNAL AKUNTANSI DAN MANAJEMEN Vol 5 No 2 (2021): Accounting and Management Journal
Publisher : Universitas Nahdlatul Ulama Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33086/amj.v5i2.2489

Abstract

Financial distress merupakan perusahaan berada dalam kondisi kesulitan keuangan untuk melunasi semua kewajibannya. Salah satu faktor yang mempengaruhi kondisi financial distress adalah kegagalan dalam mengelola keuangan perusahaan.  Penelitian ini bertujuan menemukan bukti empiris adanya pengaruh rasio leverage, pertumbuhan perusahaan, profitabilitas dan likuiditas terhadap financial distress serta memprediksi  financial distress menggunakan 4 analisis yaitu Altman Z-score, Springate, Zmijewski dan Grover. Objek penelitian ini adalah perusahaan infastruktur, utilitas dan transportasi pada tahun 2015-2019. Penelitian ini menggunakan teknik purposive sampling dengan sampel 19 perusahaan dan 95 data perusahaan. Hasil penelitian secara bersama-sama leverage, pertumbuhan perusahaan, profitabilitas, dan likuiditas dengan menggunakan 4 analisis berpengaruh terhadap financial distress. Secara parsial Rasio leverage berpengaruh negatif terhadap financial distress menggunakan model Altman Z-score. Model Grover, Springate dan Zmijewski menghasilkan bahwa rasio leverage berpengaruh positif terhadap financial distress. Rasio pertumbuhan perusahaan tidak berpengaruh terhadap financial distress menggunakan pengukuran financial distress model Altman Z-Score, Springate, Zmijewski dan Grover. Rasio profitabilitas tidak berpengaruh terhadap financial distress menggunakan model Altman Z-Score. Model Springate menunjukan bahwa rasio profitabilitas berpengaruh positif terhadap financial distress namun berpengaruh negatif melalui model Zmijewski dan Grover. Rasio likuiditas berpengaruh positif terhadap financial distress menggunakan model Altman Z-score dan Grover namun berpengaruh negatif jika melalui analisa Springate dan Zmijewski.
Bridging the Trust Gap: A Multidimensional Approach to Gen Z’s Literacy in Islamic Finance Siti Fatmawati; Stella Nathasya Erwianti
JRAP (Jurnal Riset Akuntansi dan Perpajakan) Vol. 13 No. 1 (2026): January - June
Publisher : Magister Akuntansi Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65179/jrap.2026.10079

Abstract

Purpose: This study investigates how a multivariable approach, specifically sharia financial literacy education and digital media socialization affects Generation Z's understanding and trust in sharia financial products. Methodology: In this study, a quantitative approach was used along with surveys. Data were collected thru questionnaires distributed to all universities in the City of Bekasi. A total of 203 Generation Z students filled out the questionnaire. The data were analyzed using SEM-PLS to evaluate the relationships between variables and test the proposed hypotheses. Findings: Educational initiatives and digital socialization significantly enhance sharia financial knowledge, which subsequently bolsters consumer trust. Furthermore, sharia financial literacy partially mediates the relationship between education, digital socialization, and trust. Implication: Since digital education and socialization significantly boost Gen Z's understanding and trust, institutions must implement sustainable digital learning programs. Additionally, enhancing transparency, service quality, and accessibility is crucial to advancing sharia financial literacy and inclusion strategies in Indonesia. Originality: This study uniquely applies a multivariable framework combining education and digital socialization to explore Gen Z's trust in sharia finance. It specifically highlights the mediating role of financial literacy among digitally savvy students in Bekasi, a demographic with immense potential for Islamic finance growth.
Green Intellectual Disclosure, Cash Holding, and Foreign Ownership on FinancialPerformance: The Moderating Role of Good Corporate Governance in Indonesia Siti Fatmawati; Avilya Baysta Bheda Wea; Sisilia Rachel Ari Putri; Valentina Agnes Stevani
Journal of Applied Accounting and Sustainable Finance Vol. 2 No. 2 (2026): Agust 2026
Publisher : Yayasan Az Zukhruf Cendikia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65440/aasf.v2i2.228

Abstract

Purpose – This study investigates the impact of Green Intellectual Disclosure, Cash Holding, and Foreign Ownership on Financial Performance, with Good Corporate Governance (GCG) as a moderating variable in Indonesia’s post-pandemic financial sector. The study responds to the limited empirical evidence on whether sustainability disclosure and governance mechanisms have translated into financial value creation following the implementation of Sustainable Finance regulations. Design/methodology/approach – A quantitative research design was employed using secondary data from financial sector companies listed on the Indonesia Stock Exchange during 2022–2024. Through purposive sampling, 70 firms were selected. Panel data regression analysis with a Fixed Effect Model (FEM) was applied to capture firm-specific heterogeneity. The estimation was conducted using EViews9 software, which remains fully compatible with panel datasets and does not affect estimation accuracy. Findings – The results reveal that Green Intellectual Disclosure and Cash Holding have negative but insignificant effects on Financial Performance. Conversely, Foreign Ownership demonstrates a positive and statistically significant influence. Moderation testing shows that GCG strengthens the relationship between Foreign Ownership and Financial Performance but fails to moderate the effects of Green Intellectual Disclosure and Cash Holding. Research limitations/implications – The findings indicate that sustainability disclosure practices within Indonesia’s financial sector remain largely compliance-oriented and have not yet generated measurable financial benefits. This suggests that ESG transparency may still function symbolically rather than strategically in enhancing firm value. The study provides policy insights for regulators, particularly the Financial Services Authority (OJK), to strengthen the quality, assurance, and audit standards of sustainability reporting under POJK No. 51/2017 to ensure that green disclosure delivers market relevance rather than administrative burden. JEL: M41, G21, G32
Co-Authors Avilya Baysta Bheda Wea Endah Tri Wahyuningtyas Nathasya, Stella Sisilia Rachel Ari Putri Valentina Agnes Stevani