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All Journal Aktiva : Jurnal Akuntansi dan Investasi Tangible Journal Islamic Accounting and Finance Review Jurnal Ilmiah Akuntansi dan Keuangan (JIAN) Income Journal: Accounting, Management and Economic Research
Suwandi, Memen
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Economics, Econometrics & Finance Education Environmental Science Neuroscience Social Sciences Other

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Journal : Islamic Accounting and Finance Review

 1 
PENGARUH LABA, ARUS KAS, DAN LEVERAGE DALAM MEMPREDIKSI KONDISI FINANCIAL DISTRESS Ningsih, Nabila Utari; Suwandi, Memen; Aditiya, Roby
ISAFIR: Islamic Accounting and Finance Review Vol 4 No 2 (2023): Desember 2023
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/isafir.v4i2.44042

Abstract

Abstract: This research aims to provide empirical evidence regarding the influence of profits, cash flow and leverage in predicting financial distress conditions. This research is quantitative research with a cause-and-effect relationship. The population in this study were 59 non-bank companies listed on the Indonesia Stock Exchange (BEI) in 2020-2022. The sample selection technique uses purposive sampling with the aim of obtaining samples that match the criteria that have been determined by the data obtained, namely 21 companies. The data used in this research is secondary data using the documentation study method, namely collecting data by looking at the company's annual report on the BEI website. Data analysis uses statistical analysis and multiple linear regression analysis. The results of this research show that profit has no effect on financial distress, cash flow and leverage have an effect on financial distress. Abstrak: Penelitian ini bertujuan untuk memberikan bukti empiris mengenai pengaruh laba, arus kas, dan leverage dalam memprediksi kondisi financial distress. Penelitian ini merupakan penelitian kuantitatif dengan hubungan kausal atau hubungan sebab-akibat. Populasi dalam penelitian ini adalah perusahaan bukan bank yang terdaftar di Bursa Efek Indonesia (BEI) pada tahun 2020-2022 sebanyak 59 perusahaan. Teknik dalam pemilihan sampel menggunakan purposive sampling dengan tujuan untuk mendapatkan sampel yang sesuai dengan kriteria yang telah ditentukan dengan data yang diperoleh yaitu 21 perusahaan. Data yang digunakan dalam penelitian ini merupakan data sekunder dengan menggunakan metode studi dokumentasi yaitu mengumpulkan data dengan melihat laporan tahunan perusahaan pada situs BEI. Analisis data menggunakan analisis analisis statistik dan analisis regresi linear berganda. Hasil penelitian ini menunjukkan bahwa laba tidak berpengaruh terhadap financial distress, arus kas dan leverage berpengaruh terhadap financial distress.
PENGARUH PENERAPAN STANDAR AKUNTANSI PEMERINTAHAN, PEMANFAATAN TEKNOLOGI INFORMASI DAN KOMPETENSI SUMBER DAYA MANUSIA TERHADAP KUALITAS LAPORAN REALISASI ANGGARAN DENGAN SISTEM PENGENDALIAN INTERNAL SEBAGAI VARIABEL MODERASI Sabrina, Mitsaal; Suwandi, Memen; Suhartono, Suhartono
ISAFIR: Islamic Accounting and Finance Review Vol 5 No 1 (2024): Vol. 5 No. 1 (2024): Juni 2024
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/isafir.v5i1.47644

Abstract

Abstract, This research aims to determine the effect of implementing government accounting standards, the use of information technology and human resource competence on the quality of budget realization reports with the internal control system as a moderating variable. This research is quantitative research with an associative descriptive approach. The data source was carried out by distributing questionnaires in 33 OPDs of Selayar Islands Regency with a total of 66 respondents. The results of research using multiple linear regression analysis show that partially the implementation of government accounting standards has an effect on the quality of budget realization reports, the use of information technology has no effect on the quality of budget realization reports, and human resource competence has an effect on the quality of budget realization reports. On the other hand, moderation regression analysis shows that the internal control system is unable to moderate the implementation of government accounting standards, the use of information technology, and human resource competence on the quality of budget realization reports Keywords: Implementation of government accounting standards, use of information technology, human resource competency, quality of budget realization reports, internal control system
PENGARUH CORPORATE SOCIAL RESPONSIBILITY DAN CAPITAL INTENSITY TERHADAP PENGHINDARAN PAJAK DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI Azis, Citra Ayu Padilah; Suwandi, Memen; Aditiya, Roby
ISAFIR: Islamic Accounting and Finance Review Vol 5 No 1 (2024): Vol. 5 No. 1 (2024): Juni 2024
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/isafir.v5i1.48845

Abstract

Abstract, The aim of this research is to determine the effect of corporate social responsibility and capital intensity on tax avoidance with company size as a moderating variable. The data analysis used was hypothesis testing using multiple linear regression and moderation testing using an absolute difference approach. The research results show that corporate social responsibility and capital intensity have a significant positive effect and company size can strengthen the effect of corporate social responsibility on tax avoidance but cannot moderate the effect of capital intensity on tax avoidance in food and beverage sub-sector manufacturing companies in 2020-2022.
PENGARUH KOMPETENSI APARATUR, SISTEM INFORMASI AKUNTANSI, DAN KEJELASAN SASARAN ANGGARAN TERHADAP AKUNTABILITAS PENGELOLAAN DANA DESA DENGAN SISTEM PENGENDALIAN INTERNAL SEBAGAI VARIABEL MODERASI Ananda, Reski; Suwandi, Memen; Syariati, Namla Elfa
ISAFIR: Islamic Accounting and Finance Review Vol 6 No 1 (2025): Volume 6 (1) June 2025
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/isafir.v6i1.58967

Abstract

Penelitian ini bertujuan untuk menguji pengaruh kompetensi apartur, sistem informasi akuntansi, dan kejelasan sasaran anggaran terhadap akuntabilitas pengelolaan dana desa dengan sistem pengendalian internal sebagai variabel moderasi. Penelitian dilakukan di Kantor Desa Kecanatan Pattallassang, Kabupaten Gowa, dengan 37 responden menggunakan metode purposive sampling. Data dikumpulkan melalui kuesioner dan dianalisis menggunakan regresi berganda linier dan Analisis Regresi Moderat (MRA) . Hasil penelitian menunjukkan bahwa kompetensi aparatur dan sistem informasi akuntansi berpengaruh positif dan signifikan terhadap akuntabilitas, sedangkan kejelasan sasaran anggaran tidak berpengaruh. Sistem pengendalian internal memoderasi kompetensi aparatur dan sistem informasi akuntansi, namun tidak memoderasi kejelasan sasaran anggaran. Implikasi penelitian ini dapat menjadi acuan untuk meningkatkan tata kelola dana desa melalui peningkatan kualitas aparatur dan efektivitas sistem pengendalian, guna mendorong pengelolaan yang lebih transparan, akuntabel, dan dipercaya masyarakat.
Co-Authors Aditiya, Roby Ananda, Reski Anwar, Puspita Hardianti Asse, Ambo Azis, Citra Ayu Padilah Bakhtiar, Nursinta Jamaluddin Majid Jannah, Raodahtul Jayawarsa, A.A. Ketut Kadir, Nur An'nizar karmila karmila Lince Bulutoding Muhammad Sapril Sardi Juardi Ningsih, Nabila Utari Nisa, Indah Chairun Nur Rahmah Sari Oktafia, Lefin Rahma Sari, Nur RR. Ella Evrita Hestiandari Sabrina, Mitsaal Syariati, Namla Elfa