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Pengaruh Profitabilitas, Likuiditas, Leverage Dan Ukuran Perusahaan Terhadap Konservatisme Akuntansi (Studi Pada Perusahaan Subsektor Transportasi Di Bursa Efek Indonesia Periode 2017-2019) Ramadahniel Islami; Putri Ayu Solihat; Amellia Jamil; Nanda Suryadi
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 3 No. 3 (2022): MSEJ : Management Studies and Entrepreneurship Journal
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v3i3.637

Konservatisme akuntansi merupakan sebuah prinsip kehati-hatian dalam menyusun laporan keuangan Tindakan kehati-hatian tersebut diimplikasikan dengan mengakui biaya atau rugi yang akan mugkin akan terjadi, tetapi tidak segera mengakui pendapatan atau laba yang akan datang walaupun kemungkinan terjadinya besar. Hal ini akan menyebabkan rendahnya nilai pendapatan dan laba serta tingginya nilai beban dan kewajiban. Prinsip konservatisme akuntansi diterapkan untuk mengantisipasi ketidakpastian yang terjadi dalam aktivitas perusahaan. Penelitian bertujuan untuk menemukan bukti empiris pengaruh profitabilitas terhadap konservatisme akuntansi, pengaruh likuiditas terhadap konservatisme akuntansi, pengaruh leverage terhadap konservatisme akuntansi, Pengaruh ukuran perusahaan terhadap konservatisme akuntansi Pada Perusahaan Subsektor Transportasi yang terdaftar pada Bursa Efek Indonesia periode 2017-2019. Penelitian ini menggunakan metode kuantitatif. Teknik pemilihan sampel menggunakan purposive sampling dan diperoleh 14 perusahaan yang disertakan dengan kurun waktu 3 tahun sehingga didapat 39 sampel yang diobservasi. Teknik analisis yang digunakan dalam penelitian ini adalah analisis regresi data panel dengan menggunakan aplikasi software Eviews 10. Hasil Penelitian menunjukan bahwa profitabilitas tidak berpengaruh terhadap konservatisme akuntansi. Likuiditas berpengaruh terhadap konservatisme akuntansi. Leverage tidak berpengaruh terhadap konservatisme akuntansi dan ukuran perusahaan tidak berpengaruh terhadap konservatisme akuntansi. Kata Kunci: Profitabilitas, Likuiditas, Leverage, Ukuran Perusahaan, Konservatisme Akuntansi

Apakah Model Financial Distress Dapat Memprediksi Tanda-Tanda Peringatan Dini Kesulitan Keuangan? Ramadahniel Islami; Poppy Nurmayanti; Azwir Nasir; Ria Nelly Sari
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 4 No. 6 (2023): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v5i2.4620

Financial distress is a stage of decline in a company's financial condition that occurs before bankruptcy and liquidation occurs in a company. However, if a company is experiencing financial distress it is uncertain that it will end in bankruptcy. This depends on the ability of a company to prevent and overcome financial distress conditions that will lead to bankruptcy. Bankruptcy occurs when the company is unable to meet its maturing obligations either from the company's current operating activities or from the company's mandatory payments. The study aims to find out whether the financial distress model can predict early signs of financial distress by using the Zmijewski, Springate and Grover models for manufacturing companies listed on the Indonesian stock exchange for the 2008-2017 period. This research uses quantitative methods. The sample selection technique used purposive sampling and obtained 100 companies included with a period of 10 years so that 1000 samples were observed. The analysis technique used in this study is panel data regression analysis using the Excel software application. The results showed that financial distress in the Zmijewski model contained 149 companies experiencing distress, springate 410 and grover 100 companies experiencing distress and an accuracy rate of 85,10% for the Zmijewski model, 59% for the springate model and 90% for grover. Thus giving the conclusion that the three models can predict effectiv in determining the financial distress of a company so that it can provide early warning system.

Dosen dan Mahasiswa Kolaborasi Dalam Pengabdian: Merek dan Pemasaran Digital Pada UMKM Mie Sepakat Menhard; Ramadahniel lslami; Jonnedi; Kodir; Alfi S Ramadhan; Edwin Tieli Zalukhu; Bintang Kurniawan
JDISTIRA - Jurnal Pengabdian Inovasi dan Teknologi Kepada Masyarakat Vol. 6 No. 1 (2026)
Publisher : Yayasan Rahmatan Fidunya Wal Akhirah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58794/jdt.v6i1.1687

Kegiatan Pengabdian kepada Masyarakat ini berhasil meningkatkan pengetahuan mitra UMKM terkait pentingnya merek dagang dan pemanfaatan media sosial sebagai sarana promosi. Kegiatan dilakukan melalui kolaborasi dosen dengan mahasiswa. Metode yang digunakan mulai dari tahap persiapan, meliputi pembagian tugas, pembekalan dan penyamaan persepsi, pelaksanaan observasi awal, dan persiapan perlengkapan, perancangan logo. Tahap pelaksanaan kegiatan, adalah presentasi manfaat merek, pemanfaatan media social dalam promosi, dan dialog terbuka dengan pelaku UMKM. Tahap akhir adalah evaluasi kegiatan secara menyeluruh. Hasil yang dicapai, pelaku UMKM merasa sangat terbantu dengan pemberian informasi, tambahan ilmu pengetahuan, dan menerima penyerahan rancangan logo yang dapat digunakan nantinya.

Innovative Approaches to Financial Distress: The Impact of Company Size and Sales Growth on Food and Beverage Companies Listed on the Indonesia Stock Exchange Yayu Kusdiana; Ramadahniel Islami; Nanda Suryadi
International Journal of Information System and Innovation Management (IJISIM) Vol. 2 No. 2 (2024): International Journal of Information System and Innovation Management
Publisher : Yayasan Pendidikan Islam Al-Matani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55583/ijisim.v2i2.1156

This study aims to examine the direct effects of company size and sales growth on financial distress in food and beverage companies listed on the Indonesia Stock Exchange (IDX) for the period 2018-2022. The research adopts a quantitative approach, utilizing a sample of 235 observations drawn from a population of 84 companies within the food and beverage subsector. Secondary data from publicly available reports from the IDX was used for this analysis. The data were analyzed using the SmartPLS 3.0 model. The results indicate that company size does not significantly influence financial distress, and similarly, sales growth does not have a significant impact on financial distress.

Innovative Approaches to Financial Distress: The Impact of Company Size and Sales Growth on Food and Beverage Companies Listed on the Indonesia Stock Exchange Yayu Kusdiana; Ramadahniel Islami; Nanda Suryadi
International Journal of Information System and Innovation Management (IJISIM) Vol. 3 No. 1 (2025): International Journal of Information System and Innovation Management
Publisher : Yayasan Pendidikan Islam Al-Matani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55583/ijisim.v3i1.1439

This study aims to examine the direct effects of company size and sales growth on financial distress in food and beverage companies listed on the Indonesia Stock Exchange (IDX) for the period 2018-2022. The research adopts a quantitative approach, utilizing a sample of 235 observations drawn from a population of 84 companies within the food and beverage subsector. Secondary data from publicly available reports from the IDX was used for this analysis. The data were analyzed using the SmartPLS 3.0 model. The results indicate that company size does not significantly influence financial distress, and similarly, sales growth does not have a significant impact on financial distress.

RASIO KEUANGAN DAN HARGA SAHAM SYARIAH: PERAN MODERASI EPS DALAM INDEKS ISLAM JAKARTA RAMADAHNIEL ISLAMI; MUHAMMAD YUSUF; EVA ULFAH RAHAYU
JURNAL AKUNTANSI DAN KEUANGAN Vol 14 No 2 (2025): Jurnal Akuntansi dan Keuangan
Publisher : Fakultas Ekonomi Universitas Islam Indragiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32520/jak.v14i2.4837

This study utilizes secondary data sourced from the official website of the Indonesia Stock Exchange (IDX) and Investing. The study population includes all companies listed in the Jakarta Islamic Index (JII) during the 2016–2018 period. The study sample consisted of 18 companies listed on the Indonesia Stock Exchange, specifically those included in the JII index during that period. The data analysis methods used include the classical assumption test and Moderated Regression Analysis (MRA), also known as the interaction test. The results show that partially the variables DER, DPR, ROA, and PBV have a significant effect on sharia stock prices, while the variables PER, CR, NPM, and DYR do not show a significant effect. Furthermore, the moderating variable Earning Per Share (EPS) is proven to moderate the relationship between the independent and dependent variables, and strengthens the Influence of the independent variable on sharia stock prices

Innovative Approaches to Financial Distress: The Impact of Company Size and Sales Growth on Food and Beverage Companies Listed on the Indonesia Stock Exchange Yayu Kusdiana; Ramadahniel Islami; Nanda Suryadi
International Journal of Information System and Innovation Management (IJISIM) Vol. 3 No. 1 (2025): International Journal of Information System and Innovation Management
Publisher : Yayasan Pendidikan Islam Al-Matani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55583/ijisim.v3i1.1439

This study aims to examine the direct effects of company size and sales growth on financial distress in food and beverage companies listed on the Indonesia Stock Exchange (IDX) for the period 2018-2022. The research adopts a quantitative approach, utilizing a sample of 235 observations drawn from a population of 84 companies within the food and beverage subsector. Secondary data from publicly available reports from the IDX was used for this analysis. The data were analyzed using the SmartPLS 3.0 model. The results indicate that company size does not significantly influence financial distress, and similarly, sales growth does not have a significant impact on financial distress.

Determinants of Bank Performance: Evidence from Non-Performing Loans (NPL), Net Interest Margin (NIM), Allowance for Impairment Losses (AIL), and Deferred Tax Expense Rimet Rimet; Nuraini Nuraini; Ramadahniel Islami; Arfah Piliang
Research in Accounting Journal (RAJ) Vol. 7 No. 1 (2026): RAJ (Research in Accounting Journal)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/knedkk95

This study investigates the impact of Non-Performing Loans (NPL), Net Interest Margin (NIM), Allowance for Impairment Losses (AIL), and Deferred Tax Expense on the financial performance of conventional commercial banks listed on the Indonesia Stock Exchange (IDX) over the period 2021–2023. Employing a quantitative approach with panel data regression and purposive sampling, 24 banks yielding 72 observations were estimated via the Random Effect Model (REM). Results reveal that NPL exerts a significant negative effect on financial performance, whereas AIL and Deferred Tax Expense demonstrate significant positive effects. NIM, however, shows no significant influence. The model accounts for 24% of the variance in financial performance, suggesting that credit risk management and tax-related accounting components are critical determinants of bank profitability in emerging markets.

Ethnomethodology of Agricultural Zakat: The Problematic of Nisab Calculation in Lima Puluh Kota Regency muhammad yusuf; Marnala Sitinjak; Masril masril; Ramadahniel Islami; Kris Permana Putra
Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Vol 6 No 1 (2026): Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Edisi Februari 2026
Publisher : Sekolah Tinggi Ilmu Ekonomi Mahaputra Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56870/a0kb0z85

This study aims to examine the application of the ethnomathematics method in calculating the nisab and the rate of zakat on rice among farming communities. It also seeks to determine the actual nisab and zakat rate applied by farmers, as well as to explore the Islamic economic perspective on the use of ethnomathematics in calculating the nisab and zakat rate on rice in the farming community of Lima Puluh Kota Regency. This research is a field study using a qualitative approach, with data collected through in-depth interviews, observations, and documentation. The respondents were determined using the snowball sampling technique, involving 16 informants. The study was conducted in Lima Puluh Kota Regency, specifically in Pangkalan Koto Baru District, and the data were analyzed descriptively. The results of the study indicate that farmers in Lima Puluh Kota Regency use the “kaleng” (can) as a unit of measurement in determining the nisab, where 100 kaleng is considered the nisab, and the zakat rate is 10 kaleng. The ethnomathematical concept found shows that 1 kaleng of rice equals 12 kilograms of paddy, which produces 7 kilograms of milled rice. This demonstrates a difference between the ethnomathematical calculation used by farmers and the fiqh-based zakat rulings established by the majority of scholars.According to the standard zakat law, the nisab for rice zakat is 1,119.242 kilograms of paddy or approximately 93.270 kaleng, and the zakat rate should be 5% because the crops are irrigated and require planting costs. The discrepancy between the farmers’ calculation of nisab and zakat rate, which exceeds the established fiqh standards, may lead to delays in zakat collection and distribution to the eight asnaf (eligible recipients). Such delays may also hinder the welfare of the asnaf who depend on these funds

Analysis Effectiveness Fund Management and Accuracy Target Distribution of Zakat in Increase Empowerment Mustahik : Study on BAZNAS Siak Regency Safrizal Safrizal; Novita Diah Ramadhani; Miftahul Miftahul; Ramadahniel Islami
Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Vol 6 No 2 (2026): Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Edisi Agustus 2026
Publisher : Sekolah Tinggi Ilmu Ekonomi Mahaputra Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56870/486pz358

This study aim for analyze effectiveness zakat fund management and accuracy target distribution of zakat in increase empowerment Mustahik at the National Zakat Agency (BAZNAS) of Siak Regency. Effective zakat management and appropriate distribution target become factor important in realize the function of zakat as instrument empowerment economy public as well as alleviation sustainable poverty. Research use approach qualitative with method studies case. Data collected through interview in-depth, observation, and documentation. Informants study chosen use purposive sampling technique, which consists of on leaders and managers of BAZNAS Siak Regency and mustahik recipient benefits of the zakat program. Data analysis was carried out using the encompassing Miles, Huberman, and Saldaña model data reduction, data presentation, and data extraction conclusion, whereas data validity is tested through triangulation sources and triangulation technique. Research results show that management of zakat funds at BAZNAS Siak Regency has implemented in a way planned , transparent and accountable through stages collection , distribution and utilization in accordance with applicable provision. Distribution of zakat has been apply mechanism verification based on eight groups (asnaf) so that assistance provided relatively appropriate target, although Still there is constraint in the form of limitations number of amil and the extent of the service area. Empowerment program mustahik implemented through help consumptive and productive, such as the Siak Sejahtera Program, Z-Mart, Z-Chicken, and assistance farm cows. These programs give impact positive to improvement ability economy, independence business, as well as welfare mustahik

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