p-Index From 2021 - 2026
8.964
P-Index
This Author published in this journals
All Journal Jurnal Manajemen Terapan dan Keuangan Jurnal Kajian Manajemen Bisnis JAKU (Jurnal Akuntansi & Keuangan Unja) (e-journal) Jurnal Ilmiah Universitas Batanghari Jambi al-Uqud : Journal of Islamic Economics EKONOMIS : Journal of Economics and Business J-MAS (Jurnal Manajemen dan Sains) ILTIZAM Journal of Sharia Economic Research Jurnal Akuntansi Kompetif Management Studies and Entrepreneurship Journal (MSEJ) Jurnal Akademi Akuntansi (JAA) Journal of Management - Small and Medium Enterprises (SME's) Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Action Research Literate (ARL) Formosa Journal of Multidisciplinary Research (FJMR) Journal of Comprehensive Science Asian Journal of Management Analytics Jurnal Karya Abdi Masyarakat Asian Journal of Applied Business and Management (AJABM) Jambi Accounting Review (JAR) Jurnal Pengabdian Kepada Masyarakat Jurnal Ekonomi, Teknologi dan Bisnis Madani : Jurnal Pengabdian Kepada Masyarakat Trending: Jurnal Manajemen dan Ekonomi Jurnal Riset Akuntansi Neraca Manajemen, Akuntansi, dan Ekonomi Journal of Innovative and Creativity JUPEMA Accounting Studies and Tax Journal Journal of Management, Economic, and Financial Jurnal Akuntansi dan Governance Andalas International Journal of Economics, Business and Innovation Research Greenation International Journal of Economics and Accounting Jurnal Cakrawala Akuntansi Nomico Harmoni Economics: International Journal of Economics and Accounting
Claim Missing Document
Check
Articles

PENGARUH LEVERAGE, LIKUIDITAS, DAN SALES GROWTH TERHADAP FINANCIAL DISTRESS (Studi Empiris pada Perusahaan Sektor Tekstil dan Garmen Yang Terdaftar Di BEI Tahun 2021-2025) Monisca Nema; Mukhzarudfa Mukhzarudfa; Scheilla Aprilia Murnidayanti
Jurnal Akuntansi Kompetif Vol. 9 No. 2 (2026): Jurnal Akuntansi Kompetif (JAK)
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/akuntansikompetif.v9i2.2897

Abstract

Introduction/Main Objectives: This study aims to analyse the influence of Leverage, liquidity, and Sales Growth on Financial Distress in textile and garment companies listed on the Indonesia Stock Exchange between 2021 and 2024. Background Problems: This study was motivated by the increasing risk of Financial Distress among companies due to industry competition and unstable economic conditions. The research question is whether Leverage, liquidity, and Sales Growth influence Financial Distress, both individually and collectively. Novelty: The novelty of this study lies in the examination of these three variables in the textile and apparel sector for the 2021–2024 period, a topic that has received limited research attention. Research Methods: This study employs a quantitative method using secondary data in the form of company financial statements obtained from the official IDX website, which were analyzed using multiple linear regression. Finding/result: The results of the study indicate that, both individually and collectively, Leverage, liquidity, and Sales Growth have an impact on Financial Distress. Conclusion: This study concludes that these three variables can be used as indicators to predict Financial Distress and serve as considerations for management and investors in their decision-making.
The Quality of Sustainability Reporting by Infrastructure Sector Companies Listed on the Indonesia Stock Exchange for the 2020–2024 Period Muhardi Achmad; Mukhzarudfa Mukhzarudfa; Wiwik Tiswiyanti; Ratih Kusumastuti
Asian Journal of Management Analytics Vol. 5 No. 2 (2026): April 2026
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ajma.v5i2.16458

Abstract

This study aims to investigate the quality of sustainability reporting of infrastructure sector companies listed on the Indonesia Stock Exchange for the period 2020-2024. The sample consisted of 6 companies from the infrastructure sector (out of 70 companies) chosen by purposive sampling, based on consistency and availability of sustainability reports during the observation period. The degree of compliance with disclosure requirements was quantified using dichotomous scoring. The findings indicate a steady improvement in the quality of sustainability reporting, with the total ESG compliance score reaching 54.31%. The average compliance score rose from 39.35% in 2020 to 67.44% in 2024. The main results show that environmental disclosure significantly improved after the adoption of GRI Standards 2021, while governance reached the highest level of compliance, indicating a change in corporate transparency and responsibility.
PELATIHAN AKUNTANSI BAGI PEDAGANG DI PASAR AUR DURI KOTA JAMBI Mukhzarudfa Mukhzarudfa; Moh. Ihsan; Zulfanetti; Heriberta; Etik Umiyati
MADANI: Jurnal Pengabdian Kepada Masyarakat Vol 10 No 2 (2024): MADANI: Jurnal Pengabdian Kepada Masyarakat
Publisher : LPPM UPN Veteran Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53834/mdn.v10i2.9596

Abstract

Tujuan pengabdian kepada masyarakat ini adalah meningkatkan pengetahuan pedagang di pasar Aur Duri secara menyeluruh dan berkelanjutan tentang tata kelola keuangan. Selanjutnya meningkatkan kemampuan pedagang di Pasar Aur Duri dalam menyelenggarakan praktik akuntansi sesuai dengan ketentuan dan standar akuntansi keuangan.. Kemudian meningkatkan keterampilan pedagang di Pasar Aur Duri dalam mencatat serta menyusun dan menyajikan laporan keuangan. Metode pengabdian dilakukan dengan ceramah, diskusi serta dengan mengadakan pelatihan secara langsung dengan peserta, sehingga dengan diskusi diharapakn peserta mendapatkan informasi dan masukan yang lengkap mengenai bagaimana seharusnya pengelolaan keuangan itu dilakukan. Pelatihan pembuatan laporan keuangan yang lengkap dimulai dengan memberikan contoh kasus transaksi, dilakukan bimbingan terhadap penyusunan laporan keuangan tersebut yang meliputi pencatatan pembelian barang dagangan, pencatatan transaksi penjualan, laporan perhitungan keuntungan. Kepada peserta diberikan manual buku laporan keuangan pedagang pasar untuk dapat dilaksanakan dan dipraktikan sesuai dengan jenis kegiatan usahanya. Hasil dari kegiatan Pengabdian Kepada Masyarakat menunjukkan mayoritas belum melakukan pencatatan keuangan, dan tidak menegetahui bagaimana menyusun laporan keuangan yang benar, meskipun para pedagang mengetahui pentingnya melakukan pencatatan keuangan tersebut. Setelah Tim PPM memberikan pemahaman melalui penjelasan dan praktek langsung dalam membuat pencatatan dan laporan keuangan untuk kegiatan usaha,yang dijalankan peserta memahami dan mampu membuat laporan keuangan sesuai dengan jenis usaha dan dagangannya
Co-Authors Abd Aziz, Marwa Abelia Fitri Rahman Achmad Hizazi Adi Surahmat Afrizal Afrizal Agung Pratama Ahmad Nur Budi Utama Alfala, Miftakul Khoir Amirul Afif Muhamat Anjarsari, Putri Salsa Apriani, Tari Apriyanti, Nur Ulyana Ariani, Lia Bela Santia Camelia Camelia Dedi Setiawan Dedy Setiawan Diana Safutri Dica Lady Silvera Dilla Dwi R.R Dini Zaskya Eko Prasetyo Emilia Fornia Enggar Diah Puspa Arum Esthie Nur W.A Esty Octesy Etik Umiyati Fadhilah, Afifah Nurul Fatricia Rofalina Febrila, Ariqo Feranika, Ayu Ferinluary, Fadila Finti Eka S Firmansyah Firmansyah Fitrini Mansur Fredy Olimsar FRIYANI, RITA Gowon, Muhammad Hamzah, Hamzah Handoko, Kris Hanna Septiani Hazmi Arimiko S Heriberta Heriberta Hernando, Riski Hurriyah Hurriyah Iin Tamarisa Ilham Wahyudi Izzuddin, Muhammad Jamaili, Salman Jenny Liana Jordhi Arfito Jullani Kelvin Setiawan Kurniawati, Rizki Kusumawati, Indah Laga, Anastasya Lestari, Rinda liana parahdila M Indra Gunawan M Sholihin Malau, Yemima Christiani Maratusholihah Abd Latif Mardini, Sasra Martha Yurdila J Melfa Asi Gres Br Silalahi Meri Novita Sari Merry Wiraswasti S Mike Maya S Minati, Jurnia Moh. Ihsan Monisca Nema Muhammad Gowon Muhammad Ridwan Muhammad Ridwan Muhardi Achmad Musa Adikusuma Nanda Afrimelta Ningsih, Maryati Ningtyas, Arie Dea Nisa Oktavia Nora Triandini Novialdi . Novita Eka P. Novita Sari Nurfani Amelia Putri Nurfitriani , Nurfitriani Nurhasniwati Nuri Andriyani Nurul Tsalatsa Azizah Okta Sulviana Oktavia, Nisa Parkhurst, Helen Parmadi Puspita, Deta Qodri, Muhammad Amin Rachmani, Diah Ayu Rahayu , Rahayu Rainiyati Rainiyati Ramadhanty, Della Ratih Kusumastuti Rega C Reni Yustien Reni Yustien Rezi Abdurrahman Rico Wijaya Z Riman Abimayu Rinda Lestari Riski Hernando Rita Friyani Robby Erviando Z Rusadi, Lia Atthahira Salman Jumaili Saraswati, Leli Sari, Dwi Rahmita Scheilla Aprilia Murnidayanti Sidratul Fadil Sisti Nurjanah Siswahyudianto Sri Handayani Sri Rahayu SRI RAHAYU Suridar Sanah SUSANTI, NOVRIANI Susfayetti, Susfayetti Syada Aryanto Syindy Cantika Tesa Hikmatia R Tona Aurora L Tona Aurora L Tona Aurora Lubis Wahyono Wahyono Wahyu MZ, Gandy Wasti Margaretha, Widya Wawan Anggara Winda Wulan S Wiralestari, Wiralestari Wiralestari, Wiralestari Wirmie Eka Putra Wiwik Tiswiyanti Yudi Yudi Yudi Yudi Yudi Yuliana Yuliusman - Yuyung Nur Jayanti Zesmi Kusmila Zulfanetti Zulfanetti, Zulfanetti Zulma, Gandy Wahyu Maulana