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All Journal Jurnal Keuangan dan Perbankan Jurnal Akuntansi dan Keuangan Jurnal Akuntansi dan Governance J-MIND (Jurnal Manajemen Indonesia) Journal of Artificial Intelligence and Digital Business Riset Akuntansi dan Keuangan Indonesia International Journal of Economics, Business Management and Accounting
Meutia, Rita
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Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Social Sciences Other

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ANALISIS POTENSI FINANCIAL DISTRESS DENGAN MENGGUNAKAN ALTMAN Z SCORE PADA PERUSAHAN PENERBANGAN (DAMPAK PANDEMI COVID-19 DENGAN PENUTUPAN OBJEK WISATA DAN PSBB) Affandi, Muhammad Rizal; Meutia, Rita
J-MIND (Jurnal Manajemen Indonesia) Vol 6, No 1 (2021): J-Mind Jurnal Manajemen Indonesia
Publisher : Universitas Malikussaleh

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (283.867 KB) | DOI: 10.29103/j-mind.v6i1.4875

Abstract

This study aims to identify and analyze the potential for financial distress in airlines at Indonesia. The object of this research is the airlines listed on the Indonesia Stock Exchange (BEI), namely PT. Garuda Indonesia Tbk and PT. AirAsia Indonesia Tbk. The data used is in the form of financial reports that have been published on the Indonesia Stock Exchange through the website (www.idx.co.id) in the first quarter of 2020 – third quarter of 2020. The data analysis technique uses the Altman Z Score in predicting potential financial distress. The results of the study found that PT Garuda Indonesia Tbk and PT AirAsia Indonesia Tbk were in financial distress or in an unhealthy financial condition, and were classified as companies that have the potential to experience bankruptcy. Research shows that PT AirAsia Indonesia Tbk has a higher potential for bankruptcy than PT Garuda Indonesia Tbk.
Pengaruh SiLPA terhadap Belanja Barang dan Jasa dan Efek Moderasi Financial Distress pada Pemerintah Daerah Haura, Ghina Adhha; Abdullah, Syukriy; Meutia, Rita; Junita, Afrah
Jurnal Akuntansi dan Governance Vol 4, No 2 (2024): Jurnal Akuntansi dan Governance
Publisher : Universitas Muhammadiyah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24853/jago.4.2.196-218

Abstract

Objectives: This study seeks to investigate the impact of SiLPA budget changes on adjustments in the goods and services budget, with financial distress serving as a moderator in Indonesian district/city governments. Design/method/approach: Employing a quantitative methodology, the sample comprises 42 district/city governments in Indonesia that encountered financial distress and underwent budget changes during the 2019 fiscal year. Hypothesis testing involved multiple linear regression models and Moderated Analysis Regression (MRA), utilizing historical documents data from the Regional Revenue and Expenditure Budget (RREB) -Year Change of 2019, and the Regional Government Financial Report (RGFR) from 2016 to 2018.Results/findings: The multiple linear regression model outcomes indicate that alterations in the SiLPA budget and financial distress collectively influence adjustments in the goods and services budget. Furthermore, MRA results demonstrate that financial distress moderates the impact of SiLPA budget changes on adjustments in the goods and services budget. Theoretical contribution: The application of punctuated equilibrium theory (PET) is proposed as a valuable reference in comprehending regional budget changes. Practical contribution: The study employs a relatively small sample size, as the data is sourced from the 2019 LKPD, considering regional governments with a deficit in the LO for three consecutive years. Additionally, limited secondary data spans only one budget year, and the regression model features only one independent variable, despite previous studies highlighting the multifaceted influences on changes in regional budgets (Abdullah, 2013; Marzalita, et al., 2014; Martunis, et al., 2014; Junita, 2015; Abdullah, et al., 2020).Limitations: The use of small samples occurred because the data used was sourced from LKPD in 2019, with the criteria of local governments experiencing deficits in LO for three consecutive years. Limited secondary data, which is only one budget year. The use of regression models with only one independent variable, while in previous studies it was shown that changes in regional budgets were influenced by many factors (Abdullah, 2013; Marzalita, et al., 2014; Martunis, et al., 2014; Junita, 2015; Abdullah, et al., 2020).
Corporate Sustainability and Digitalization: Is It a Bank Performance Boosters? Indayani, Indayani; Meuthia, Putri Zidni Ayu; Meutia, Rita
Jurnal Keuangan dan Perbankan Vol 27, No 3 (2023): July 2023
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/jkdp.v27i3.9756

Abstract

The company's financial performance remains a contemporary issue and is of concern to stakeholders and investors. In terms of achieving the company's performance, the bank's management will carefully consider management decision. Thus, determining the right strategy is one of the important step to improving the financial performance of the corporate. Some of these strategies and management decisions in nonfinacial area are to carry out digital transformation and implement the Corporate Sustainability Program. A good company's financial performance is the proper and correct implementation of the strategy and applicable rules. Corporate Sustainability (CS) and digitalization have become important factors in this decade and their impact on banking financial performance. The objective of this study is to examine Corporate Sustainability (CS) and digitalization as the factors that can influence the bank’s financial performance.  The population of this research is 47 banks listed on IDX from 2013-2020. Then, The Sample selection was carried out by selecting banking companies that issued sustainability reports and a final sample of 6 banks was obtained with 48 total observation for 8 years. The data source is secondary data obtained from the sustainability report and financial statements of banks listed on the IDX and published in 2013-2020. The results showed that digitalization significantly affects the bank’s financial performance. In contrast, corporate sustainability does not significantly affect financial performance. This shows that in the long time during the observation period, corporate sustainability activities did not work to improve banking finance in Indonesia. The stakeholders are more concerned about other factors that can increase banking company performance. This could also be because a banking company is more profit oriented. They are reliant on financial factors other than sustainability  DOI : 10.26905/jkdp.v27i3.9756
What Determines Financial Sustainability in Local Government? Evidence from Aceh Province, Indonesia Syahriyal, Syahriyal; Abdullah, Syukriy; Meutia, Rita
Riset Akuntansi dan Keuangan Indonesia Vol. 8 No. 3 (2023): Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v8i3.3106

Abstract

This research aims to determine the influence of financial independence, budget solvency, service solvency, population, and GRDP on local government financial sustainability. The results of this research are important to provide input for local governments in arranging appropriate policies to encourage financial sustainability. This research was conducted on 23 regional governments in Aceh by using the panel data regression analysis method with the assistance of the Eviews 12 version. The data was taken from the audited financial reports of regional governments in the 2017-2021 period. This research employed income surpluses in operational reports to measure regional government financial sustainability. The research results show that financial independence has no effect on financial sustainability, but budget solvency and service solvency have a significant positive effect. In contrast, population and GRDP have a negative effect on financial sustainability.
Corporate Tax Responsibility: Analysis of the Role of Companies in Promoting Sustainable Tax Behavior Firanda, Irfan; Diantimala, Yossi; Meutia, Rita
International Journal of Economics, Business Management and Accounting (IJEBMA) Vol. 7 No. 2 (2025): July 2025
Publisher : MultiTech Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59890/ijebma.v7i2.3178

Abstract

This study aims to analyze Corporate Tax Responsibility (CTR) in Indonesia, specifically how companies disclose tax-related information in their reports. This study focuses on a qualitative content analysis of annual reports and financial statements of companies in Indonesia that have reported their finances using eXtensible Business Reporting Language (XBRL) to the Indonesia Stock Exchange (IDX) and the Directorate General of Taxes (DGT) from 2019 to 2023. The results of the study indicate that Indonesian companies are increasingly aware of their role in the national tax system. It was found that the phrase “Tax Policy” appeared most frequently in the reports, followed by “Tax Reconciliation” and “Effective Tax Rate,” which were consistently disclosed. In conclusion, companies in Indonesia largely comply with mandatory reporting requirements and provide technical details in their financial notes. This study recommends that companies provide a more comprehensive narrative about their tax policies and governance
Determinants of Cash Holding: An Empirical Study of Non-Cyclical Consumer Companies on the Indonesia Stock Exchange Urahmah, Cut Tifani; Meutia, Rita; Fuadi, Raida
Jurnal Akuntansi dan Keuangan Vol. 13 No. 2 (2025): Jurnal Akuntansi dan Keuangan: September 2025
Publisher : Department of Accounting, Faculty of Economics & Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29103/jak.v13i2.24162

Abstract

This study aims to examine the effect of net working capital, growth opportunity, and leverage on cash holding in non-cyclical consumer sector companies listed on the Indonesia Stock Exchange (IDX) during the 2021-2023 period. The results show that simultaneously, net working capital, growth opportunity, and leverage have a significant effect on cash holding. Partially, net working capital has a significant positive effect on cash holding while growth opportunity has no effect on cash holding, and the leverage variable has a negative effect on cash holding. Future research is recommended to cover more industrial sectors as well as a longer period of time and can add other variables using different analytical methods.
Green Budgeting and the Quality of Local Government Financial Reports: An Empirical Study on the Government of Surabaya City Ulfa, Wia; Rany, Syarifah Shantia; Meutia, Rita
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 4 No. 3 (2025): Agustus - October
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v4i3.2902

Abstract

This study examines the effect of green budgeting implementation on the quality of local government financial statements, with empirical evidence from the Surabaya City Government. Green budgeting is an innovative accounting approach that integrates environmental considerations into fiscal planning, thereby enhancing transparency, accountability, and long-term fiscal sustainability. The research applies a quantitative method by utilizing data from financial reports, budget documents, and supporting interviews. Linear regression analysis is employed to test the relationship between green budgeting and financial reporting quality. The findings demonstrate that green budgeting has a significant positive impact on the quality of local government financial statements, particularly in improving transparency and accountability in financial disclosure. This study contributes to the body of knowledge in public sector accounting by providing evidence on the role of environmentally oriented budgeting in strengthening financial governance. Furthermore, the results offer practical implications for policymakers, suggesting that the adoption of green budgeting can serve as a strategic tool for local governments to align fiscal practices with sustainable development goals (SDGs).
Co-Authors Affandi, Muhammad Rizal Afrah Junita Firanda, Irfan Haura, Ghina Adhha Indayani Indayani, Indayani Meuthia, Putri Zidni Ayu Raida Fuadi Rany, Syarifah Shantia Syahriyal, Syahriyal Syukriy Abdullah Ulfa, Wia Urahmah, Cut Tifani Yossi Diantimala