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Faktor yang Mempengaruhi Profitabilitas pada Perusahaan Industri Wadah dan Kemasan yang Terdaftar di Bursa Efek Indonesia Sri Salvina Devi Maharani; Ferdawati Ferdawati; Josephine Sudiman
Akuntansi dan Manajemen Vol. 18 No. 1 (2023): Jurnal Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/jam.v18i1.194

Abstract

Profitability is the potential of a business entity to generate income within a certain period of time. The management of a company must be able to consider the factors that affect the company's profitability because this profitability is a determinant of the company's success. This study aims to provide empirical evidence on the impact of cash conversion cycle, liquidity and company size on the profitability of companies in the container and packaging industry listed on the Indonesia Stock Exchange. The population of this study is companies in the packaging industry listed on the Indonesian Stock Exchange from 2018 to 2021, and the sampling was done by purposive sampling method, so 11 sample companies were selected. This data analysis method is a multiple regression analysis using the SPSS version 25 program, and the results of this study show that the cash conversion cycle has a negative impact on profitability, liquidity has a positive impact on profitability, firm size has been shown to have no effect in container and packaging industry companies listed on the Indonesia Stock Exchange.
Analisis Perbandingan Model Pendeteksi Financial Distress Pada Perusahaan Sektor Aneka Industri: - Ferdawati Ferdawati; Reni Endang Sulastri; Tesa Rahmita
Jurnal Akuntansi Keuangan dan Bisnis Vol 16 No 1 (2023): Jurnal Akuntansi Keuangan dan Bisnis
Publisher : Politeknik Caltex Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35143/jakb.v16i1.5958

Abstract

This research aims to determine the financial condition of various industrial sector companies listed on the Indonesia Stock Exchange for the period 2015-2019, using a purposive sampling method with a total sample of 13 companies. The type of data used is secondary data obtained from the company's financial statements. This study uses 3 models of financial distress analysis, namely the Springate, Grover and CA-Score models. The results of this study indicate that the Springate model predicts that twelve companies are in a state of distress for five consecutive years and one company is in a state that changes from distress to non-distress. The Grover model predicts that four companies are in a state of distress, four companies are in a non-distress condition and five companies are in a fluctuating condition for five consecutive years. The CA-Score model predicts that there are five companies that are in a distress condition, five companies are in a non-distress condition and three companies that are in a fluctuating condition for five consecutive years.
ANALISIS KINERJA KEUANGAN PERUSAHAAN SEKTOR CONSUMER CYCLICALS DAN SEKTOR TRANSPORTATION & LOGISTIC SEBELUM DAN SAAT PANDEMI COVID-19 DITA ANDRIANA; FERDAWATI; YOSSI SEPTRIANI
Media Bisnis Vol 15 No 2 (2023): Media Bisnis
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/mb.v15i2.2173

Abstract

Pandemi covid-19 berdampak signifikan pada aktivitas bisnis seluruh sektor industri di Indonesia. Salah satu sektor yang terdampak adalah sektor transportasi & logistik yang mengalami penurunan omzet mencapai 30% dibandingkan sebelum pandemi, demikian juga dengan sektor consumer cyclicals. Penelitian ini menganalisis kinerja keuangan sektor consumer cyclicals dan sektor transportation & logistic sebelum dan saat adanya pandemi tahun 2018-2021. Teknik pengambilan sampel yang digunakan adalah purposive sampling. Metode analisis data yang digunakan yaitu paired sample t-test dan wilcoxon signed rank test, yang sebelumnya dilakukan uji normalitas. Hasil penelitian ini menunjukkan bahwa untuk sektor consumer cyclicals kinerja keuangan yang diukur dengan current ratio, quick ratio, debt to asset ratio, dan debt to equity ratio tidak terdapat perbedaan yang signifikan antara sebelum dan saat pandemi covid-19, sedangkan net profit margin, return on asset, total asset turnover dan working capital turnover terdapat perbedaan yang signifikan antara sebelum dan saat pandemi. Untuk perusahaan yang bergerak di sektor transportation & logistic, debt to equity ratio dan working capital turnover tidak terdapat perbedaan yang signifikan antara sebelum dan saat pandemi, sedangkan pada current ratio, quick ratio, net profit margin, return on asset, debt to asset ratio,dan total asset turnover terdapat perbedaan yang signifikan antara sebelum dan saat pandemi covid-19. Temuan ini menyimpulkan bahwa sektor transportation & logistic mengalami perubahan kinerja keuangan terkait likuiditas yang lebih tinggi dibandingkan dengan sektor consumer cyclicals, sedangkan sektor consumer cyclicals mengalami perubahan kinerja laba yang cukup signifikan sebelum dan saat pandemi.
Analisis Kinerja Keuangan Perusahaan Sektor Consumer Cyclicals dan Sektor Transportation & Logistic sebelum dan saat Pandemi Covid-19 Dita Andriana; Yossi Septriani; Ferdawati Ferdawati
Media Bisnis Vol. 15 No. 2 (2023): Media Bisnis
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/mb.v15i2.2173

Abstract

The COVID-19 pandemic has had a significant impact on the business activities of all industrial sectors in Indonesia. One of the sectors affected is the transportation & logistics sector, which experienced a 30% decrease in turnover compared to before the pandemic, as well as the consumer cyclicals sector. This study analyzes the financial performance of consumer cyclicals sector and transportation & logistics sector before and during the pandemic in 2018-2021. The sampling technique used was purposive sampling. The data analysis methods used are paired sample t-test and Wilcoxon signed rank test, which previously carried out a normality test. The results of this study indicate that for the consumer cyclical sector, financial performance as measured by current ratio, quick ratio, debt to asset ratio, and debt to equity ratio does not have a significant difference between before and during the COVID-19 pandemic, while net profit margin, return on assets, total asset turnover and working capital turnover have a significant difference between before and during the pandemic. For companies engaged in the transportation & logistics sector, debt to equity ratio and working capital turnover do not have significant differences between before and during the pandemic, while the current ratio, quick ratio, net profit margin, return on assets, debt to asset ratio, and total asset turnover have significant differences between before and during the covid-19 pandemic. The findings conclude that the transportation & logistics sector experienced higher changes in liquidity-related financial performance compared to the consumer cyclicals sector, while the consumer cyclicals sector experienced significant changes in profit performance before and during the pandemic.
Persepsi Mahasiswa Akuntansi Tentang Pengaruh Orientasi Etika Dan Komitmen Profesional Terhadap Whistleblowing Anggi Eka Putri; Ferdawati, Ferdawati; Reno Fithri Meuthia
Jurnal Akuntansi, Bisnis dan Ekonomi Indonesia (JABEI) Vol. 1 No. 2 (2022): JABEI
Publisher : Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (356.273 KB) | DOI: 10.30630/jabei.v1i2.34

Abstract

Penelitian ini bertujuan untuk menguji persepsi mahasiswa jurusan akuntansi tentang orientasi etika, komitmen profesional terhadap whistleblowing. Populasi pada penelitian ini merupakan mahasiswa jurusan akuntansi politeknik negeri padang. Sampel yang digunakan sebanyak 125 responden. Metode analisis yang digunakan adalah regresi linear berganda, menggunakan Software SPSS. Hasil penelitian penelitian menunjukkan bahwa etika idealisme tidak berpengaruh terhadap persepsi mahasiswa jurusan akuntansi terhadap whistleblowing, etika relativisme berpengaruh terhadap persepsi mahasiswa jurusan akuntansi terhadap whistleblowing dan komitmen profesional berpengaruh terhadap persepsi mahasiswa jurusan akuntansi terhadap whistleblowing.
Pengaruh Persepsi Manfaat dan Kemudahan Penggunaan Financial Technology Terhadap Minat Penggunaannya di Kota Padang Cut Muthia Kesuma Hayati; Nurul Fauzi; Ferdawati, Ferdawati
Jurnal Akuntansi, Bisnis dan Ekonomi Indonesia (JABEI) Vol. 1 No. 2 (2022): JABEI
Publisher : Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (219.02 KB) | DOI: 10.30630/jabei.v1i2.35

Abstract

Masyarakat sudah banyak yang menggunakan teknologi dalam kehidupan sehari-harinya, seperti melakukan transfer dari jarak jauh dan membeli sesuatu melalui online shop. Hal ini disebut dengan teknologi keuangan atau financial technology. Tujuan dari penelitian ini adalah untuk mengetahui pengaruh persepsi manfaat dan kemudahan penggunaan terhadap minat penggunaan financial technology di Kota Padang. Dalam penelitian ini teori yang digunakan adalah teori Technology Acceptance Model (TAM) yang berfokus pada dua faktor yang mempengaruhi minat penggunaan financial technology yaitu faktor persepsi manfaat dan kemudahan penggunaan. Metode dalam penelitian ini adalah kuantitatif dengan teknik analisis deskriptif dan analisis regresi linear berganda. Teknik penentuan sampel pada penelitian ini adalah teknik purposive sampling. Teknik pengumpulan data dalam penelitian ini adalah menggunakan teknik survei melalui penyebaran kuesioner. Data yang terkumpul dari 16 pertanyaan kuesioner kemudian diolah menggunakan SPSS 21. Penelitian ini menggunakan 175 orang responden. Hasil penelitian menunjukan bahwa persepsi manfaat memiliki pengaruh positif dan signifikan terhadap minat penggunaan fintech di Kota Padang. Terdapat pengaruh positif dan signifikan antara kemudahan penggunaan terhadap minat penggunaan fintech di Kota Padang.
Analisis Model Grover, Altman, Springate dan Zmijewski Dalam Memprediksi Financial Distress Pada Perusahaan Sektor Transportasi, Logistik, Real Estate, dan Property Aulia Fatmawati; Ferdawati; Lisa Amelia Herman; Reni Endang Sulastri
Jurnal Akuntansi Keuangan dan Bisnis Vol 16 No 2 (2023): Jurnal AKuntansi Keuangan dan Bisnis
Publisher : Politeknik Caltex Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35143/jakb.v16i2.6197

Abstract

This final assignment aims to determine the financial condition of companies in the logistics transportation, real estate and property sectors listed on the Indonesia Stock Exchange for the 2018-2022 period, using a purposive sampling method with a total sample of 36 companies (180 data per company year). The type of data used is secondary data obtained from the company's financial reports. This research uses 4 financial distress analysis models, namely the Grover, Altman, Springate, and Zmijewski models. The results of this research show that the Grover and Altman model produces the same pattern, where the transportation and logistics sector is predicted to be in a distressed condition, while the real estate and property sector is predicted to be in a non-distressed condition. The Springate model produces a different pattern where the transportation logistics, real estate and property sectors are more dominantly predicted to be in distress. Meanwhile, the Zmijewski model for companies in the transportation logistics, real estate and property sectors is predicted to be in a non-distress condition. Overall, the transportation and logistics sector experienced distress of 67% and 34% for the real estate and property sectors.
Penyusunan Laporan Keuangan UMKM Berdasarkan SAK EMKM Pada Usaha Sandra Cake Ferdawati, Ferdawati; Rahayu, Sri; Heriyanto, Randy; Sulastri, Reni Endang; Haslina, Welsi
Accounting Information System, Taxes and Auditing Journal (AISTA Journal) Vol. 3 No. 1 (2024): AISTA Journal
Publisher : Pusat Penelitian dan Pengabdian Kepada Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/aista.v3i1.67

Abstract

Financial Accounting Standards for Micro, Small and Medium Entities is one of the Financial Standards established to make it easier for UMKM to prepare and present financial reports that are simpler and easier to understand. The purpose of financial reports for UMKM is to find out exactly how much the company's profits are. This can also make it easier for companies to apply for credit or assistance from the government. This research was carried out at Sandra Cake's business and aims to help companies prepare financial reports in accordance with the Financial Accounting Standards for Micro, Small and Medium Entities (SAK EMKM). This research uses interview techniques, documentation and data analysis. The research results show that Sandra Cake still records and processes data manually. The company only has simple records of the number of product sales, so it cannot be known for certain the company's net profit. The main aim of this research is to increase the understanding of business owners and help meet the needs related to UMKM accounting.
Analisis Faktor-Faktor Yang Mempengaruhi Prinsip Prudence Akuntansi Pada Perusahaan Sektor Finansial Yang Tercatat Di Bursa Efek Indonesia tahun 2020-2022 Windiani, Titik; Ananto, Rangga Putra; Ferdawati
Jurnal Ilmiah Raflesia Akuntansi Vol. 10 No. 1 (2024): Jurnal Ilmiah Raflesia Akuntansi
Publisher : Politeknik Raflesia Press

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research aims to determine the effect of independent commissioners, institutional ownership, audit quality, litigation risk, capital intensity, fair value intensity, profitability and company size on prudence accounting. Population in this study is the financial sector listed on the Indonesia Stock Exchange in 2020-2022. Purposive sampling method was used to determine the research sample so that a sample of 193 observations was obtained. Hypothesis testing using multiple linear regression analysis. The data is processed using the SPSS v.25 application. The results showed that litigation risk, capital intensity and profitability affect accounting prudence. Independent commissioners, institutional ownership, audit quality, fair value intensity and company size have no effect on accounting prudence. Simultaneously, independent commissioners, institutional ownership, audit quality, litigation risk, capital intensity, fair value intensity, profitability and company size affect prudence accounting.
Pendampingan dan Bimbingan Teknis Akuntansi Persediaan Sesuai PSAK 202 Bagi Guru MGMP Akuntansi Sumatera Barat Ferdawati, Ferdawati; Siskawati, Eka; Gustati, Gustati; Sulastri, Reni Endang; Haykal, Muhammad
Jurnal Penelitian dan Pengabdian Masyarakat Vol. 2 No. 4 (2024): November 2024
Publisher : Yayasan Pondok Pesantren Sunan Bonang Tuban

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61231/jp2m.v2i4.318

Abstract

This community service activity aims to improve the understanding and skills of accounting teachers in implementing the latest PSAK 202 standards. This activity was carried out on June 27, 2024 at the secretariat of the West Sumatra Accounting MGMP. The main focus of this activity is on inventory valuation methods, including FIFO, LIFO, and Average Cost, and their impact on financial statements. This activity was carried out in two sessions, namely the presentation session and interactive discussion. This activity involved collaboration between the West Sumatra Accounting MGMP and the community service team from the Padang State Polytechnic. The results of the service showed a significant increase in the conceptual understanding of teachers, as reflected in their responses in the questionnaire evaluation. This mentoring successfully facilitated increased knowledge and adaptation of teaching practices in accordance with applicable financial accounting standards
Co-Authors Afridian Wirahadi Ahmad Alifian Riza Ahmad Ananto, Rangga Putra Anggi Eka Putri Armel Yentifa Aulia Fatmawati Aulia Ramadia, Anggun Cut Muthia Kesuma Hayati Desi Handayani Devi Indah Sari DITA ANDRIANA Eka Siskawati Elfitri Santi Elina Febrianti Eliyanora Fera Sri Yunianti Fera Sriyunianti Firman Surya Fitra Oliyan Gustati Gustati Haslina, Welsi Haykal, Muhammad I Gusti Bagus Wiksuana Josephine Sudiman Mustika, Rasyidah Nurul Fauzi Rahma Febrina Randy Heriyanto Reni Endang Sulastri Reni Endang Sulastri Reno Fithri Meuthia Reno Fithri Meuthia Riza Meilani Roskha Safira, Mitha Rahayu SRI RAHAYU Sri Salvina Devi Maharani Syafira Ramadhea Jr Tesa Rahmita Ulfi Maryati Wahyu Saputra, Arif Welsi Haslina Windiani, Titik Yossi Septriani Yossi Septriani Yusnani Yusnani