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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.
Peningkatan Kompetensi Guru dan Siswa SMK Melalui Bimtek Penyusunan Laporan Keuangan Berbasis SAK-ETAP Reni Endang Sulastri; Ferdawati Ferdawati; Welsi Haslina; Reno Fithri Meuthia; Vioni Hidayati
Jurnal Informasi Pengabdian Masyarakat Vol. 1 No. 4 (2023): November: Jurnal Informasi Pengabdian Masyarakat
Publisher : Institut Nalanda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47861/jipm-nalanda.v1i4.574

Abstract

The main competency that must be possessed by vocational school students majoring in accounting is competency in preparing financial reports, namely competency as an "Accounting Technician". The achievement of this scheme for accounting technicians is through two clusters, namely the preparation of financial reports based on the Financial Accounting Standards for Entities Without Public Accountability (SAK ETAP) and the operation of accounting computer applications. During the competency test held in February 2023, there were still many students at SMKN 1 Padang Panjang who were not yet competent in the SAK ETAP-based financial report preparation cluster. The aim of this service is to provide technical guidance on preparing financial reports based on SAK ETAP for teachers and students majoring in accounting at SMKN 1 Padang Panjang so that their main competencies are fulfilled. The methods used are technical guidance and assistance in working on practice questions and also carrying out simulations or tryouts for competency exams in preparing SAK ETAP-based financial reports as well as evaluation of the activities that have been carried out. The service team will also provide updated reference books to partners along with modules and a comprehensive collection of questions. With this service, it is hoped that it can increase students' competence in preparing financial reports so that during the accounting technician certification exam later at SMKN 1 Padang Panjang the percentage of passes will be high. Apart from that, this service can also increase teacher competence in teaching the preparation of SAK ETAP-based financial reports to students.
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
The Influence of Financial Literacy, Financial Attitudes, Sales Turnover, and Gender on MSME Financial Management Actors (Bilih Fish Souvenir Traders in Lake Singkarak) Amanda, Putty Tri; Ferdawati, Ferdawati; Zahara, Zahara
Jurnal Riset Akuntansi Terpadu Vol 18, No 1 (2025)
Publisher : Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jrat.v18i1.30110

Abstract

This study aims to determine and analyze the effect of financial literacy, financial attitudes, sales turnover, and gender on financial management actors. This research is quantitative research with multiple linear regression analysis methods. The population in this study were UMKM selling bilih fish souvenirs in Singkarak. The sample in this study were UMKM actors engaged in the trader sector. The sampling technique was carried out using purposive sampling method. The sample criteria in this study are UMKM traders oh bilih fish souvenirs who have their own product type of business. Respondents in this study totaled 75 respondents. Data collection in this study used a questionnaire with google form. The results showed that partially financial literacy and financial attitudes had an effect on UMKM financial management actors. Meanwhile, sales turnover and gender have no effect on UMKM financial management actors.
Analisis Pajak Penghasilan Orang Pribadi Berdasarkan PP 58 Tahun 2023 Sulastri, Reni Endang; Handayani, Desi; Ferdawati, Ferdawati; Haslina, Welsi
Jurnal Ekonomi dan Bisnis Dharma Andalas Vol 27 No 2 (2025): Jurnal Ekonomi dan Bisnis Dharma Andalas
Publisher : Universitas Dharma Andalas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jebd.v27i2.1780

Abstract

The government continues to make regulatory changes and the latest one that will come into effect on January 1, 2024 is PP No. 58 of 2023 concerning the Calculation of Income Tax (PPh) Article 21. Through this regulation, the government issues an average effective rate (TER) for the calculation of monthly PPh Article 21. The application of this Average Effective Rate aims to simplify the PPh Article 21 tariff scheme and provide more legal certainty. The purpose of this article is to analyze the differences in Income Tax withheld and paid based on PP 58/2023 with the previous tax regulation, namely PER 16/2016. The method used is a comparative approach with case simulation. The results of this study are the Calculation of Income Tax Article 21 for the January to November tax period for regular income based on PP 58 of 2023 shows a lower amount than if calculated using PER-16/2016. However, for tax periods with additional irregular income, calculations with this new regulation produce a higher amount. So that in the last tax period there is an excess deduction. The company will return the excess deductions to its employees. Abstrak Perubahan peraturan terus dilakukan oleh pemerintah dan yang terbaru mulai berlaku per 1 Januari 2024 ini adalah PP No 58 Tahun 2023 tentang Perhitungan Pajak Penghasilan (PPh) Pasal 21. Melalui peraturan ini pemerintah mengeluarkan tarif efektif rata-rata (TER) untuk perhitungan PPh Pasal 21 bulanan. Penerapan Tarif Efektif Rata-Rata ini bertujuan sebagai penyederhanaan dalam skema tarif PPh Pasal 21 serta lebih memberikan kepastian hukum. Tujuan artikel ini adalah menganalisa perbedaan Pajak penghasilan yang dipotong dan dibayarkan berdasarkan PP 58/2023 dengan peraturan pajak sebelumnya yaitu PER 16/ 2016. Metode yang digunakan adalah pendekatan komparatif (comparative approach) dengan simulasi kasus. Hasil dari penelitian ini adalah Perhitungan Pajak Penghasilan Pasal 21 untuk masa pajak Januari hingga November untuk pernghasilan yang bersifat teratur berdasarkan PP 58 Tahun 2023 menunjukkan jumlah yang lebih rendah dibandingkan jika dihitung menggunakan PER-16/2016. Namun, untuk masa pajak dengan tambahan penghasilan yang bersifat tidak teratur, perhitungan dengan regulasi baru ini menghasilkan jumlah yang lebih tinggi. Sehingga pada masa pajak terakhir terdapat kelebihan potong. Kelebihan potong ini akan dikembalikan oleh perusahaan kepada karyawannya.
Co-Authors Afridian Wirahadi Ahmad Alifian Riza Ahmad Amanda, Putty Tri Ananto, Rangga Putra Andriana, Dita Anggi Eka Putri Armel Yentifa Ashari, Hari Aulia Fatmawati Aulia Ramadia, Anggun Cut Muthia Kesuma Hayati Desi Handayani Devi Indah Sari DITA ANDRIANA Eka Siskawati Elfitri Santi Elina Febrianti Eliyanora Eliyanora Fera Sri Yunianti Fera Sriyunianti Firman Surya Fitra Oliyan Gustati Gustati Haslina, Welsi Haykal, Muhammad I Gusti Bagus Wiksuana Josephine Sudiman Mustika, Rasyidah Ningsih, Yuri Febriya 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 Vioni Hidayati Wahyu Saputra, Arif Welsi Haslina Windiani, Titik Yossi Septriani Yossi Septriani Yusnani Yusnani Zahara, Zahara