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All Journal JSEH (Jurnal Sosial Ekonomi dan Humaniora) Journal of Islamic Finance and Accounting Research Circular : Jurnal Pendidikan Sosial Dan Ekonomi
Dewi, Resti Kartika
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Religion Humanities Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

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Accounting Remodelling pada Usaha Mikro Kecil dan Menengah (UMKM) yang Potensial Dibiayai oleh Perbankan Dewi, Resti Kartika
JURNAL SOSIAL EKONOMI DAN HUMANIORA Vol. 10 No. 4 (2024): JURNAL SOSIAL EKONOMI DAN HUMANIORA
Publisher : Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jseh.v10i4.676

Abstract

This research aims to redesign the accounting model for micro, small and medium enterprises (MSMEs) that is suitable for banking financing. The population in this research is MSMEs in Mataram City which have the potential to be financed by banking according to the 2023 Bank Indonesia MSMEs profile database. The sample was determined using a judgment sampling method so that MSMEs with the individual business criteria "Nasi Uduq" were selected as the research location. The main subjects in this research are MSMEs business owners. Data collection methods were carried out by interviews, observation and documentation. The data analysis technique was carried out using descriptive analysis.  The research results show that accounting remodeling is very important in increasing the readiness and ability of MSMEs to obtain financing from banks. The application of the accounting model carried out by MSMEs "Nasi Uduq" in the recording aspect is still at level 1 stage, namely recording transactions which are still done manually, not yet separating recording based on type of transaction, and not yet separating recording between business transactions and personal transactions. In the transaction classification aspect, ledger posting has not been carried out, in the transaction summarization aspect, the trial balance has not been prepared or adjusting journal entries have been carried out and in the financial reporting aspect it has not been carried out comprehensively and does not reflect the actual conditions. 
THE INFLUENCE OF OWNERSHIP STRUCTURE, FIRM SIZE, AND CAPITAL STRUCTURE ON CSR DISCLOSURE Gilang, Sabrang Gilang Gemilang; Dewi, Resti Kartika; Reza, Muhammad Helmy
Journal Of Islamic Finance And Accounting Research Vol. 4 No. 1 FEBRUARI (2025): JAFAR 2025
Publisher : UIR Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25299/jafar.2025.20719

Abstract

This research examines the influence of share ownership structure, company size and capital structure on corporate social responsibility (CSR) disclosure. The research method used is a quantitative method. The population used in this research were 45 companies listed on the LQ-45 Index of the Indonesian Stock Exchange. The analytical method used in this research is multiple linear regression. The results of this research show that share ownership structure, company size and capital structure have no effect on corporate social responsibility (CSR) disclosure. This shows that CSR disclosure has become an important requirement for all companies listed on the LQ-45 index to be carried out without being influenced by the factors above.
Predicting Bankruptcy of an IDX Acceleration Board Firm Using the Altman Z”-Score Model Dewi, Resti Kartika
CIRCULAR: Jurnal Pendidikan Sosial dan Ekonomi Vol. 3 No. 1 (2025): CIRCULAR: Jurnal Pendidikan Sosial dan Ekonomi
Publisher : Alpatih Harapan Semesta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70115/circular.v3i1.321

Abstract

This study aims to predict the bankruptcy level of companies using the Altman Z”-Score Model. The research population consists of companies listed on the Acceleration Board of the Indonesia Stock Exchange (IDX) during the 2021–2024 period, with PT. Falmaco Nonwoven Industri Tbk as the sample. The data used were financial statements from 2022–2024 obtained from the official IDX website. The results show that the Z”-Score values of PT. Falmaco Nonwoven Industri Tbk during the 2022–2024 period consistently remained below the safe threshold and were categorized in the Distress zone (Z” < 1.1). In 2022, the Z”-Score was recorded at -4.00, mainly due to negative contributions from the ratios of working capital, retained earnings, and EBIT to total assets, with only a slight positive contribution from the equity-to-liabilities ratio. In 2023, the Z”-Score improved to -3.27, primarily due to improvements in the equity-to-liabilities ratio, although other ratios continued to provide dominant negative contributions. Further improvement occurred in 2024, with the Z”-Score reaching -2.50, supported by a stronger capital structure. Nevertheless, retained earnings and EBIT to total assets still showed significant negative contributions, leaving the company in a distress condition. This study confirms that the Altman Z”-Score Model is relevant as a bankruptcy prediction tool for companies on the IDX Acceleration Board and provides important insights for management, investors, and stakeholders in making strategic decisions.
Co-Authors Gilang, Sabrang Gilang Gemilang Reza, Muhammad Helmy