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All Journal EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) QISTINA: Jurnal Multidisiplin Indonesia Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Journal of Accounting Management Business and International Research Jurnal Ground Handling Dirgantara Flight Attendant Kedirgantaraan: Jurnal Public Relation, Pelayanan, Pariwisata Journal of Citizen Research and Development Journal of Education Transportation and Business
Kurniasari, Zenita
Unknown Affiliation
Religion Aerospace Engineering Biochemistry, Genetics & Molecular Biology Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Nursing Social Sciences Transportation Other

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Financial Distress, Capital Structure, Cash Flow, and Production Capacity on the Value of Transportation Sub-Sector Companies Kurniasari, Zenita; Rachmawati, Desiana; Agustin, Alifiya Nur; Kinanti, Chika Amelia
Dinasti International Journal of Economics, Finance & Accounting Vol. 6 No. 5 (2025): Dinasti International Journal of Economics, Finance & Accounting (November - De
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v6i5.5352

Abstract

The author conducted research to prove the hypothesis and analyze the influence of financial distress, capital structure, cashflow, and operating capacity on firm value. A quantitative approach was used using secondary data in the form of financial reports of transportation sub-sector companies listed on the Indonesia Stock Exchange. There were 60 observations with panel data, namely cross-sectional data from 12 transportation sub-sector companies reviewed in time series for 5 reporting periods, namely 2019-2023. The analysis used a multiple linear regression model with four independent variables (DIST, STRC, CF, OPR) and one dependent variable (FV). The data testing results found that DIST and STRC individually had a significant negative effect on FV. Furthermore, CF and OPR individually had a positive and significant effect on FV. Kesulitan keuangan can be an indicator of a company approaching bankruptcy and reduce investor confidence, which assesses the company as less profitable. A lower STRC ratio indicates better capital adequacy, which can increase investor confidence and assess the company as more profitable. Good CF and OPR conditions can increase FV because investors assess the company's liquidity and operational performance as being quite healthy.
PENYUSUNAN LAPORAN KEUANGAN BERDASAR SAK EMKM : FAKTOR BISNIS DAN PEMILIK UMKM Yuniar, Astri; Rachmawat, Desiana; Kurniasari, Zenita
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 9 No 1 (2025): Edisi Januari - April 2025
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v9i1.5150

Abstract

Tantangan utama bagi pelaku UMKM adalah berkaitan dengan pengelolaan keuangan dan pembukuan yang belum selaras dengan kaidah akuntansi yang ada di Indonesia. Penulis melakukan penelitian dengan tujuan menguji pengaruh faktor bisnis dan pemilik UMKM pada penyusunan laporan keuangan berdasar SAK EMKM. Kajian dilakukan terhadap pelaku UMKM di Bandar Udara Internasional Yogyakarta (YIA). Faktor bisnis diukur menggunakan ukuran bisnis dan omzet, sedangkan faktor pemilik UMKM diukur menggunakan tingkat pendidikan dan pemahaman akuntansi. Data dikumpulkan menggunakan kuesioner tertutup yang disebarkan kepada 100 responden dan dianalisa memanfaatkan regresi linear berganda. Temuan diperoleh bahwasanya ukuran bisnis serta omzet tidak berpengaruh terhadap penyusunan laporan keuangan berdasar SAK EMKM. Baik perusahaan UMKM dengan omzet rendah maupun tinggi tidak kemudian menjadikan pemilik UMKM merasa perlu guna membuatkan laporan keuangan yang berdasar SAK EMKM. Tingkat pendidikan dan wawasan akuntansi secara parsial berdampak pada peyusunan laporan keuangan berdasar SAK EMKM. Pemilik UMKM dengan pendidikan lebih tinggi lebih memperhatikan pengelolaan keuangan untuk keberlangsungan bisnisnya. Selanjutnya, pemilik UMKM dengan pemahaman akuntansi yang cukup akan menggunakan pemahamannya guna mencatat laporan keuangan selaras dengan SAK EMKM.
Co-Authors Agustin, Alifiya Nur Amarda, Regy Tofanni Fauzi, Rizki Ahmad Hariyono, Neilla Eka Putri Hayatun, Wana Kinanti, Chika Amelia Rachmawat, Desiana Rachmawati, Desiana Rahmayani, Hesti Diah Ramadhani, Titania Putri Utami, Rizka Endah Wahyudi, Fahri Yuniar, Astri