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All Journal Maksimum : Media Akuntansi Universitas Muhammadiyah Semarang Equilibrium: Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi JBMP (Jurnal Bisnis, Manajemen dan Perbankan) Jurnal Riset Akuntansi dan Keuangan Kompartemen : Jurnal Ilmiah Akuntansi FINANCIAL : JURNAL AKUNTANSI JABI (Jurnal Akuntansi Berkelanjutan Indonesia) International Journal of Economics, Business and Accounting Research (IJEBAR) Ilomata International Journal of Management Budimas : Jurnal Pengabdian Masyarakat Jurnal Ecogen Ilomata International Journal of Management Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) JRAP (Jurnal Riset Akuntansi dan Perpajakan) Paradoks : Jurnal Ilmu Ekonomi IIJSE Fokus Bisnis: Media Pengkajian Manajemen dan Akuntansi
Inayati, Nur Isna
Unknown Affiliation
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences Other

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Journal : IIJSE

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The Effect of Sales Growth, Free Cash Flow, Operating Capacity, and Liquidity on Financial Distress Astuti, Widia; Hariyanto, Eko; Pramono, Hadi; Inayati, Nur Isna
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 7 No 3 (2024): Sharia Economics
Publisher : Sharia Economics Department Universitas KH. Abdul Chalim, Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v7i3.5455

Abstract

Financial distress describes the condition of the company's financial decline before it went bankrupt. This research aims to test the influence of Sales Growth, Free Cash Flow, Operating Capacity, and Liquidity on Financial Distress in state-owned companies listed on the Indonesia Stock Exchange in 2019-2022. This type of research is a quantitative study with secondary data obtained from the Indonesian Stock Exchange. The sampling method in this study used a purposive sampling method that produced 43 observation samples at state-owned companies in 2019-2022. Tests in this study used multiple linear regression analysis methods with SPSS as a research test tool. Research results show that Sales Growth and operating capacity do not significantly affect financial distribution. Meanwhile, free cash flow and liquidity significantly positively affect financial distribution.
SUSTAINABLE DEVELOPMENT: IMPLEMENTASI GREEN ACCOUNTING DAN MATERIAL FLOW COST ACCOUNTING (STUDI KASUS PERUSAHAAN CONSUMER NON-CYCLICALS TAHUN 2021-2023) Dewi, Putri Elvina Clarissa; Inayati, Nur Isna; Kusbandiyah, Ani; Pandansari4, Tiara
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 8 No 3 (2025): Sharia Economics
Publisher : Sharia Economics Department Universitas KH. Abdul Chalim, Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v8i3.8331

Abstract

This study aims to analyze the contribution of Green Accounting and Material Flow Cost Accounting (MFCA) to the achievement of sustainable development in consumer non-cyclical sector companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2023 period. The background of this study stems from the increasing pressure to integrate environmental aspects into business strategies, both as a form of social responsibility and as an effort to maintain the company's legitimacy in the eyes of the public. This research employs a quantitative approach with a sample of 61 companies and a total of 183 observational data points. The testing was conducted using panel data regression analysis with the Random Effect Model (REM). The classical assumption test results indicated no multicollinearity, but heteroscedasticity was found; therefore, Robust Standard Errors were applied in the data processing. The findings reveal that Green Accounting does not have a significant effect on sustainable development, whereas MFCA has a positive and significant influence. These results suggest that cost efficiency through the management of material flows can drive a company’s sustainability achievements. On the other hand, the suboptimal implementation of Green Accounting in strategic decision-making processes hinders its contribution to sustainability. This study provides important implications for companies and policymakers to strengthen the implementation of integrated, measurable, and goal-aligned environmental accounting practices in support of sustainable development.
Co-Authors Anggi, Sevian Ani Kusbandiyah Budi Santoso, Selamet Eko Cahyani, Ikah Afri Damayanti, Desi Fitria Dewi, Putri Elvina Clarissa Dinda Permatasari, Dinda Dirgantari, Novi Eko Hariyanto Hadi Pramono Hapsari, Ira Hardiyanto Wibowo, Hardiyanto Iwan Fakhruddin Kayana, Nabila Zulfa Klarasati, Titi Mudjiyanti, Rina Naelati Tubastuvi Nanda, Mayang Setia Pandansari, Tiara Pandansari4, Tiara Permana, Ghozy Agung Pratama, Bima Cinintya Rahmawati, Ika Yustina Ramadhani, Alfina Nur Rayhan, Ainun Putri Razaq, Zihni Hashfi Restu Frida Utami Roshaliya, Defi Santoso, Selamet Eko Budi Saraswati, Sinta Amalia Septian, Rifki Setyadi, Edi Joko Setyadi, Edi Joko Sri Wahyuni Sugiarto, Sabrina Aliyarima Putri Sulistiyanti, Umi SURYO Budi Santoso Wahyu, Rizky Ananda Widayanti, Leni Widia Astuti Wikan Isthika, Wikan