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All Journal Jurnal Bisnis dan Ekonomi E-JURNAL AKUNTANSI
Agnes Utari Widyaningdyah
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Economics, Econometrics & Finance

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ANALISIS RATIO KEUANGAN UNTUK MEMPREDIKSI KEGAGALAN BISNIS USAHA KECIL, DAN MENENGAH Nekhasius Agus Sunarjanto; Herlina Yoka Roida; Agnes Utari Widyaningdyah
Jurnal Bisnis dan Ekonomi Vol 23 No 2 (2016): Vol. 23 No. 2 EDISI SEPTEMBER 2016
Publisher : Fakultas Ekonomika dan Bisnis, Universitas Stikubank

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (84.686 KB)

Abstract

This study objective to analyze the financial ratios to predict business failure in small and medium enterprises (SMEs). The data used is the financial data of SME 2009-2015. Data analysis technique used is the binomial logistic regression. The results reveal that the model is fit and ratios that can be used to predict the business failure is working capital ratios: working capital / total assets, current assets / current liabilities, and quick / Inventory. These ratios are working capital ratios, so that SMEs need better management of the working capital. Keywords : Business failure, financial ratio, discriminant binomial logistic analysis.
Pengaruh Misfit antara Strategi Prospektor dan Sistem Pengendalian Manajemen terhadap Kinerja Perusahaan Agnes Utari Widyaningdyah; Veneranda Atria Setyaningtyas
E-Jurnal Akuntansi Vol 33 No 3 (2023)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2023.v33.i03.p20

Abstract

Management Control System (MCS) is closely related to firm performance. This research to eximine the influence of misfit between prospector strategy with MCS on financial performance and non-financial performance. Financing company in East Java as a population research were registered in the Financial Services Authority (OJK). Technique of sampling done by purposive sampling with criterion as managers of intermediate level and below. Questionnaires as data collection materials. First, identify misfit that residual of the prospector's strategy orientation and MCS. The hypotheses was tested by regression analysis. The outcome indicate misfit between prospector strategy and MCS had a positive effect on financial and non-financial performance. This is because financing institutions have their own regulations that are regulated by the OJK and BI, especially in terms of management control, with action and result control orientation. Keywords: Management Control System; Business Strategy; Misfit; Company Performance
Co-Authors Herlina Yoka Roida Nekhasius Agus Sunarjanto Raldi Yap Veneranda Atria Setyaningtyas