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PENGARUH PERTUMBUHAN PENJUALAN, PERPUTARAN KAS, DAN PERPUTARAN PIUTANG TERHADAP RETURN ON ASSET (ROA) PADA PERUSAHAAN SUBSEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BEI TAHUN 2019-2022 Annisa, Kania; Iskandar, Romi; Dewi, Novia Citra
Maqdis: Jurnal Kajian Ekonomi Islam Vol 8, No 2 (2023): Juli - Desember 2023
Publisher : Universitas Islam Negeri Imam Bonjol Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15548/maqdis.v8i2.1207

DAMPAK PELATIHAN TERHADAP LITERASI PSAK 101 DAN 109 MAHASISWA AKUNTANSI SYARIAH UIN IMAM BONJOL PADANG Dewi, Novia Citra; Lubis, M. Zaky Mubarak; Misneli, Misneli; Nusabil, Gery
Jurnal Akuntansi Syariah (JAkSya) Vol 4, No 2 (2024): JAkSya Jurnal Akuntansi Syariah
Publisher : UIN MAHMUD YUNUS BATUSANGKAR

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31958/jaksya.v4i2.13317

The problem of misappropriation of funds by philanthropic organizations is caused by the weak financial reporting based on PSAK 101 and PSAK 109.weak financial reporting based on PSAK 101 and PSAK 109. One ofone of the factors causing this is the low level of human resources who understand PSAK 101 and PSAK 109. Understand PSAK 101 and PSAK 109. This study aims to determine literacy of Islamic accounting students towards PSAK 101 and PSAK 109 and the impact of providing training on student literacy. training on student literacy. This research is a quantitative quantitative research with a sample of 54 people who meet the criteria. Data processed using the Wilcoxon signed rank test. The results showed that the literacy level of Islamic accounting students on PSAK 109 and PSAK 101 is still low before the training. training. This can be seen from the results of the pre-test whose average score is 62.22 points, with the lowest score of 20 points, which means that they can only answer 4 out of 20 questions given. Questions out of 20 questions given. The level of literacy of Islamic accounting students after being given training on PSAK 109 and PSAK 101 has increased. We can see this from the descriptive test and Wilcoxon test. At descriptive test, it can be seen that the average student score after training and posttest has increased dramatically by 90 points from training and posttest has increased dramatically by 90 points from previously the pretest average was 62.22 points. And for the highest value is 100 points. Based on the Wilcoxon test, it shows that 47 students have a higher posttest score than the pretest. This means that the training provided resulted in a higher.

Bankruptcy Prediction Analysis using Altman Z-Score, Springate, and Zmijewski Methods Regita, Regita; Lubis, M Zaky Mubarak; Dewi, Novia Citra; Mohamad, Zam Zuriyati
Jurnal Ilmu Keuangan dan Perbankan (JIKA) Vol. 14 No. 1: December 2024
Publisher : Program Studi Keuangan & Perbankan, Fakultas Ekonomi dan Bisnis, Universitas Komputer Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34010/jika.v14i1.14031

This study aims to predict the bankruptcy of retail companies listed on the Indonesia Stock Exchange for the period 2020-2022 using the Altman Z-Score, Springate, and Zmijewski methods, and test for significant differences between the prediction results of the three methods. The selection of retail companies is up due to sales fluctuations and downward trends during the period 2020-2022. This study uses a quantitative approach with the Kruskal-Wallis test assisted by SPSS 22 software. The research sample was selected through a purposive sampling method so that 35 companies were obtained. The results find that there were companies experiencing bankruptcy for three consecutive years according to the three methods. The data obtained is not normally distributed and heterogeneous so it uses the Kruskal-Wallis Test. The results of the Kruskal Wallis Test show a significant value, meaning that there is a significant difference between the bankruptcy prediction results of the three methods. This is due to differences in financial ratios and bankruptcy criteria used in each method. Bankruptcy Prediction; Altman Z-Score; Springate; Zmijewski; Retail Company

DAMPAK PELATIHAN TERHADAP LITERASI PSAK 101 DAN 109 MAHASISWA AKUNTANSI SYARIAH UIN IMAM BONJOL PADANG Dewi, Novia Citra; Lubis, M. Zaky Mubarak; Misneli, Misneli; Nusabil, Gery
Jurnal Akuntansi Syariah (JAkSya) Vol 4 No 2 (2024): JAkSya Jurnal Akuntansi Syariah
Publisher : UIN MAHMUD YUNUS BATUSANGKAR

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31958/jaksya.v4i2.13317

The problem of misappropriation of funds by philanthropic organizations is caused by the weak financial reporting based on PSAK 101 and PSAK 109.weak financial reporting based on PSAK 101 and PSAK 109. One ofone of the factors causing this is the low level of human resources who understand PSAK 101 and PSAK 109. Understand PSAK 101 and PSAK 109. This study aims to determine literacy of Islamic accounting students towards PSAK 101 and PSAK 109 and the impact of providing training on student literacy. training on student literacy. This research is a quantitative quantitative research with a sample of 54 people who meet the criteria. Data processed using the Wilcoxon signed rank test. The results showed that the literacy level of Islamic accounting students on PSAK 109 and PSAK 101 is still low before the training. training. This can be seen from the results of the pre-test whose average score is 62.22 points, with the lowest score of 20 points, which means that they can only answer 4 out of 20 questions given. Questions out of 20 questions given. The level of literacy of Islamic accounting students after being given training on PSAK 109 and PSAK 101 has increased. We can see this from the descriptive test and Wilcoxon test. At descriptive test, it can be seen that the average student score after training and posttest has increased dramatically by 90 points from training and posttest has increased dramatically by 90 points from previously the pretest average was 62.22 points. And for the highest value is 100 points. Based on the Wilcoxon test, it shows that 47 students have a higher posttest score than the pretest. This means that the training provided resulted in a higher.

Analisis Rasio Solvabilitas Pada Emiten Sektor Healthcare Di Bursa Efek Indonesia Pada Tahun 2021–2024 Munthe, Risa Nurjani Br; Mailani , Azahra; Novisa , Aulia; Riadhi , Ahmad Agung; Maisaroh , Febi; Dewi, Novia Citra
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 4 No. 4 (2026): November - January
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v4i4.4833

Penelitian ini bertujuan untuk melakukan analisis komprehensif terhadap kondisi keuangan lima perusahaan, yaitu PT SILO, PT SAME, PT SRAJ, PT PYFA, dan PT CARE, dengan memfokuskan pada rasio keuangan krusial untuk mengevaluasi kesehatan korporasi. Mengadopsi pendekatan kuantitatif deskriptif, studi ini menganalisis data sekunder dari laporan keuangan periode tertentu. Rasio yang diteliti meliputi Debt to Equity (D/E), Debt to Asset (D/A), Debt to Capital (D/C), Time Interest Earned (TIE), serta rasio aset terhadap ekuitas untuk menggali struktur modal, efisiensi penggunaan aset, dan kemampuan perusahaan dalam menutupi beban bunga. Hasilnya menunjukkan gambaran yang beragam. PT SILO muncul sebagai entitas dengan struktur keuangan paling sehat, ditandai oleh rasio utang yang rendah dan coverage bunga yang sangat kuat. Di sisi lain, PT SAME menunjukkan stabilitas relatif, meskipun terdapat tren kenaikan utang yang perlu diwaspadai. Kondisi yang memprihatinkan justru ditunjukkan oleh PT SRAJ dan PT PYFA, yang memiliki leverage tinggi dan kelemahan signifikan dalam menutup biaya bunga, sehingga rentan terhadap risiko solvabilitas. PT CARE mencatatkan anomali ekstrem di awal periode; meski rasio-rasinya kemudian normal, perusahaan ini tetap menunjukkan kelemahan fundamental. Implikasi praktis menekankan urgensi bagi perusahaan berleverage tinggi untuk merevisi struktur modal. Secara teoretis, penelitian ini memberikan kontribusi berharga dalam memperkuat pemahaman mengenai korelasi rasio keuangan dengan stabilitas perusahaan. Penelitian selanjutnya disarankan memperluas sampel dan periode analisis agar hasil lebih komprehensif serta dapat dibandingkan lintas sektor.

Pemahaman Mahasiswa Akuntansi terhadap Konsep Dasar Akuntansi Dewi, Novia Citra; Misneli; Aryuna, Wemi; Regita
Jurnal Informatika Ekonomi Bisnis Vol. 7, No. 4 (December 2025)
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37034/infeb.v7i4.1314

This study analyzes the level of understanding of final-year accounting students at UIN Imam Bonjol Padang regarding basic accounting concepts, considering gender and educational background. The objectives are to measure the understanding of basic accounting elements (assets, liabilities, equity, revenue, expenses, accounting cycle), identify differences based on gender and educational background, and identify obstacles and solutions. A descriptive quantitative approach was used through a questionnaire survey of 103 active students of the Accounting Study Program at UIN Imam Bonjol Padang. Data were analyzed using the Mann-Whitney Test for gender and the Kruskal-Wallis Test for educational background. The results show that students' overall understanding is good (average 81%). The accounting cycle has the highest understanding (89%), while liabilities have the lowest (70%). There is a significant difference in understanding based on gender (p=0.014), where women are better than men. A significant difference was also found based on educational background (p=0.002), with graduates of Accounting Vocational Schools showing the best understanding. Obstacles include difficulty understanding terms, distinguishing debits/credits, lack of focus, minimal practicums, and infrequent lecturers. Suggested solutions are increasing practicums and adding accounting books to the library.

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