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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.

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