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All Journal JASF (Journal of Accounting and Strategic Finance) JEMBATAN (Jurnal Ekonomi, Manajemen, Bisnis, Auditing, dan Akuntansi) Jurnal Abdimas Musi Charitas Jurnal Keuangan dan Bisnis Jurnal Informasi Akuntansi
Putri, Weny
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Humanities Computer Science & IT Economics, Econometrics & Finance Education Environmental Science Health Professions Medicine & Pharmacology Nursing Public Health Social Sciences Other

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Pengaruh Sales Growth Dan Free Cash Flow Terhadap Financial Distress Suwarno, Johanna Prity; Putri, Weny
Jurnal Informasi Akuntansi (JIA) Vol. 1 No. 2 (2022): Jurnal Informasi Akuntansi (JIA) Volume 1 Nomor 2 Tahun 2022
Publisher : Prodi Akuntasi, Fakultas Bisnis dan Akuntansi Unika Musi Charitas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32524/jia.v1i2.549

Abstract

Pada penelitian ini dapat dilihat bahwa tingkat persaingan di dalam sub sektor makanan dan minuman sangat tinggi, maka dari itu penelitian ini bertujuan untuk mengetahui pengaruh sales growth dan free cash flow terhadap financial distress. Data yang digunakan adalah data sekunder. Populasi dalam penelitian ini diperoleh dengan menggunakan metode purposive sampling pada perusahaan makanan dan minuman yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2017-2021 dan berdasarkan kriteria yang telah ditentukan maka diperoleh sampel sebanyak 125 sampel. Pengujian Hipotesis menggunakan bantuan program SPSS 23, penelitian ini dilakukan dengan teknik analisis regresi linear berganda. Hasil Penelitian ini menunjukkan bahwa sales growth tidak berpengaruh terhadap financial distress tetapi lebih berpengaruh langsung kepada penurunan laba dan free cash flow berpengaruh terhadap financial distress dikarenakan semakin kecil sisa kas yang diperoleh perusahaan tersebut maka akan terjadi financial distress.
BOARD CHARACTERISTIC TO INTEGRATED REPORTING Putri, Weny; Kesaulya, Feby Astrid; Khairunnisa, Khairunnisa
JEMBATAN (Jurnal Ekonomi, Manajemen, Bisnis, Auditing, dan Akuntansi) Vol 10 No 1 (2025): Jurnal JEMBATAN (Jurnal Ekonomi, Manajemen, Bisnis, Auditing dan Akuntansi)
Publisher : P3M STIE Mulia Darma Pratama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54077/jembatan.v10i1.224

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh board characteristic terhadap pengungkapan integrated reporting. Board characteristic diprokiskan dengan dua proksi, yaitu gender diversity dan board expertise. Jenis penelitian ini adalah penelitian kunatitatif dengan teknik analisis regresi berganda menggunakan aplikasi E-views. Populasi penelitian ini adalah perusahaan yang terdaftar di BEI. Sampel pada penelitian ini adalah perusahaan pada sektor energi yang telah menerbitkan laporan tahunan secara berturut-turut pada tahun observasi yaitu tahun 2021-2023 berjumlah 68 perusahaan. Hasil penelitian menunjukkan bahwa board characteristic yang diproksikan dengan gender diversity dan board expertise tidak mempengaruhi pengungkapan integrated reporting.
PELATIHAN KEWIRAUSAHAAN DAN PEMBUKUAN KEKINIAN DENGAN MENGGUNAKAN APLIKASI BUKU KAS Terenggana, Candra Astra; Kusmawati, Kusmawati; Rinamurti , Micheline; Putri, Weny; Khairunnisa, Khairunnisa
Jurnal Abdimas Musi Charitas Vol. 5 No. 2 (2021): Jurnal Abdimas Musi Charitas Vol. 5 No. 2, Desember 2021
Publisher : Universitas katolik Musi Charitas

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (287.439 KB)

Abstract

The aim of this community service activity is to provide assistance to partners, namely SMA Sjahkyakirti and other high school / vocational students in the city of Palembang as well as students with entrepreneurial Student Activity Units (UKM). The development of MSMEs in Indonesia provides opportunities for young people to be independent and develop their own businesses. However, this is not easy due to several factors such as the lack of knowledge about entrepreneurship and the difficulty of obtaining business capital. The assistance provided is in the form of training and providing insight into entrepreneurial motivation and knowledge related to making financial reports using the Cash Book application. Effective business records can create adequate financial reports and in the end are expected to gain the trust of debtors. The techniques used in this activity are virtual seminars, questions and answers, and discussions.
RENTABILITAS & LIKUIDITAS TERHADAP STRUKTUR MODAL PADA BANK BUMN SYARIAH DI INDONESIA ., Fadilla; Putri, Weny
Jurnal Keuangan dan Bisnis Vol. 18 No. 1 (2020): Jurnal Keuangan dan Bisnis Volume 18 No. 1, Edisi Maret 2020
Publisher : Catholic University Musi Charitas

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (700.647 KB)

Abstract

This study aims to find out what influences the capital structure in the 3 (three) largest Sharia Banks in Indonesia, namely Bank Syariah Mandiri (BSM), Bank Negara Indonesia Syariah, Bank of the Republic of Indonesia Sharia (BRIS). This study examines the effect of Return on Assets (ROA), Return on Equity (ROE) and Financing Deposite Ratio (FDR) on KPMM. The data used in this study is secondary data obtained from the quarterly financial statements of the Islamic Bank for 7 years, namely from 2013-2017. The analysis technique used in this study is Multiple Linear Regression. The results of this study prove that Return on Assets (ROA), Return on Equity (ROE) and Financing Deposite Ratio (FDR) affect KPMM together. While partially Return on Assets (ROA) and Return on Equity (ROE) affect KPMM, but FDR has no effect on KPMM
Does Ethical Context Affect the Ethically Related Judgment by the Observers of Earnings Management? Kesaulya, Feby Astrid; Putri, Weny; Khairunnisa, Khairunnisa
JASF: Journal of Accounting and Strategic Finance Vol. 2 No. 2 (2019): JASF (Journal of Accounting and Strategic Finance) - November 2019
Publisher : Accounting Department, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/jasf.v2i2.51

Abstract

This research aims to empirically prove that there will be a difference in ethically related judgment by the observer of earnings management, primarily when they work in the company, which has a higher ethical context or value, and they know the moral agent personally. This research used experiment 2x2 between subjects to collect data by giving each respondent different treatments and scenarios. The different treatments to the respondents are the diverse workplaces with different ethical values and whether the respondents were related to the moral agent. The sample for this research is the students of Musi Charitas Catholic University from both accounting and management majors who have been taking specific courses, e.g., Business Ethics, Business and Management, and Management Control System, so that they can figure out the organizational structure and how earnings management happen. The final sample for this research is 67 respondents from both majors. The result of this research proves that there is no different ethically related judgment from each observer in each scenario, whether they come from the company with the high or low ethical context or whether they know the moral agent personally or not. The results indicate that ethical judgment is more affected by the ethical value from each person rather than organizational culture or egocentric bias.
Co-Authors ., Fadilla Darmawan, Dwikky Heriyanto Heriyanto Kesaulya, Feby Astrid Khairunnisa Khairunnisa Kusmawati, Kusmawati Lesmana, Desy Maimunah, Mutiara Panjaitan, Delfi Rianty, Martha Rinamurti , Micheline Suwarno, Johanna Prity