Article Per Year (5 Year)
p-Index From 2021 - 2026
0.444
P-Index
This Author published in this journals
All Journal Jurnal Kajian Manajemen Bisnis Disclosure: Journal of Accounting and Finance Jurnal Salingka Nagari
Ayu, Sandra
Unknown Affiliation
Humanities Economics, Econometrics & Finance Education Social Sciences

Published : 3 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 3 Documents
Search

 1 
Peran e-commerce terhadap perekonomian Indonesia selama pandemi Covid-19 Ayu, Sandra; Lahmi, Ahmad
Jurnal Kajian Manajemen Bisnis Vol 9, No 2 (2020): Jurnal Kajian Manajemen Bisnis
Publisher : Jurusan Manajemen Fakultas Ekonomi Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (156.16 KB) | DOI: 10.24036/jkmb.10994100

Abstract

Covid-19 mengubah tren ekonomi global secara masif. E-commerce tumbuh pesat beberapa tahun belakang dan semakin intens karena adanya pandemi Covid-19. Tujuan penulisan paper ini adalah untuk menggambarkan peran e-commerce bagi perekonomian di Indonesia selama pandemi Covid-19 dan peluang ke depannya. Metode yang digunakan adalah penelitian kualitatif deskriptif dengan sumber data sekunder dan metode pengumpulan data dokumentasi. Berdasarkan analisis data, ditemukan bahwa bisnis e-commerce memiliki peran penting bagi perekonomian Indonesia baik dari sisi pelaku bisnis, konsumen, maupun pemerintah.
Pengaruh Sistem Informasi Akuntansi Dan Sistem Pengendalian Manajemen Terhadap Kinerja Pegawai Lubis, Sri Mulyani; Ayu, Sandra; Hendra, Wel
Disclosure: Journal of Accounting and Finance Vol. 2 No. 2 (2022)
Publisher : Institut Agama Islam Negeri (IAIN) Curup

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29240/disclosure.v2i2.5547

Abstract

Employee performance can be achieved if the company properly implements an accounting information system and management control system. This study aimed to determine the effect of accounting information systems and management control systems on the performance of the Kotanopan sub-district employees. This research is a type of quantitative research with primary data sources obtained by distributing questionnaires to 30 employees. Multiple linear regression was used to analyze the data. The results showed that the accounting information system had no significant effect on the performance of the Kotanopan sub-district employees and the management control system significantly affected the performance of the Kotanopan sub-district employees. This means that the better the management control system in the company, organization, or agency, the more employee performance will also increase.
Pengaruh Likuiditas, Leverage, Rasio Aktivitas, dan Good Corporate Governance Terhadap Financial Distress Perusahaan Industri dan Bahan Kimia pada Indeks Saham Syariah Indonesia Wahyudi Illahi, Trisno; Novia, Aidil; Ayu, Sandra; Gusma Putra, Defriko
Jurnal Salingka Nagari Vol. 4 No. 2 (2025): Jurnal Salingka Nagari
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research aims to examine how Liquidity, Leverage, Activity Ratio, and Good Corporate Governance Influence Financial Distress among basic industrial and chemical companies listed on the Indonesian Sharia Stock Index (ISSI) during the 2020–2024 period. Financial distress refers to a severe financial condition in which a company faces difficulties in fulfilling its obligations, including the payment of debts, interest, and operational costs. In this study, financial distress is assessed using the Springate model, where a score below 0.862 indicates that a company is experiencing distress. The study adopts a quantitative method and relies on secondary data. From a total population of 67 companies, 54 firms were selected as the final sample after the outlier screening process. The sampling method applied is purposive sampling, and the data are analyzed using panel data regression with EViews 12 software. The findings reveal that liquidity has a negative and statistically significant impact on financial distress, while leverage shows a positive and significant effect. The activity ratio is found to have a negative and significant influence, whereas Good Corporate Governance demonstrates a positive but statistically insignificant effect. Simultaneously, all four independent variables significantly affect financial distress. These results highlight the crucial role of maintaining adequate liquidity, managing debt levels, improving operational efficiency, and strengthening corporate governance practices to reduce the risk of financial distress
Co-Authors Aidil Novia, Aidil Gusma Putra, Defriko Hendra, Wel Lahmi, Ahmad Lubis, Sri Mulyani Wahyudi Illahi, Trisno