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All Journal JURNAL SeMaRaK JURNAL ABDIMAS TRIDHARMA MANAJEMEN Jurnal Lokabmas Kreatif : Loyalitas Kreatifitas Abdi Masyarakat Kreatif DEDIKASI PKM Jurnal Ekonomi Efektif Jurnal PADMA: Pengabdian Dharma Masyarakat International Journal of Economy, Education and Entrepreneurship (IJE3) INTERNATIONAL JOURNAL OF EDUCATION, INFORMATION TECHNOLOGY, AND OTHERS International Journal of Multidisciplinary Research and Literature (IJOMRAL) Kompeten: Jurnal Ilmiah Ekonomi dan Bisnis International Journal of Management Science and Application Accounting Journal of Ibrahimy (AJI) Jipmas : Journal Inovasi Pengabdian Masyarakat Jurnal Konsisten
Ratna Dumilah
Universitas Pamulang
Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Physics Social Sciences Other

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PENGARUH WORKING CAPITAL TURNOVER DAN RETURN ON ASSET TERHADAP FINANCIAL DISTRESS(Studi Pada Perusahaan Subsektor Keramik Yang Terdaftar di Bursa Efek Indonesia Periode 2019 – 2023) Muammar Basri; Ratna Dumilah
JURNAL KONSISTEN Vol 2 No 1 (2025): JURNAL KONSISTEN VOL. 2 NO.1 2025
Publisher : Yayasan Sahabat Cendekia Jaya

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

Abstract

Tujuan. Penelitian ini bertujuan untuk mengetahui pengaruh variabel Working Capital Turnover dan Return On Asset Terhadap Financial Distress (Studi Pada Perusahaan Subsektor Keramik Yang Terdaftar Di Bursa Efek Indonesia Periode 2019 – 2023). Metode. Penelitian ini berjenis kuantitatif. Teknik Analisa data yang digunakan yaitu regresi data panel dengan time series 5 (lima) tahun yaitu periode 2019-2023 dan 7 (tujuh) Pada Perusahaan Subsektor Keramik. Sampel yang digunakan meliputi laporan laba rugi dan laporan posisi keuangan (neraca) Pada Perusahaan Subsektor Keramik Yang Terdaftar Di Bursa Efek Indonesia Periode 2019 – 2023. Teknik analisis data menggunakan regresi data panel. Hasil. Penelitian ini membuktikan bahwa hasil uji parsial (uji t). Working Capital Turnover diperoleh nilai thitung sebesar 0,142779 dengan signifikansi sebesar 0,89. Karena thitung < ttabel (0,142779 < 1,69389) dan nilai signifikansi > tingkat signifikan (0,89 > 0,05). Maka kesimpulannya adalah Working Capital Turnover tidak berpengaruh dan tidak signifikan terhadap Financial Distress. Hasil penelitian untuk Return On Asset thitung > ttabel (3,816042 > 1,69389) dan nilai signifikansi < tingkat signifikan . (0,001 < 0.05). Maka kesimpulannya adalah Return On Asset berpengaruh dan Signifikan terhadap Financial Distress. Implikasi. Working Capital Turnover dan Return On Asset berpengaruh terhadap Financial Distress maka implikasinya terkait erat dengan efisiensi operasional perusahaan. WCT yang tinggi menunjukkan efisiensi dalam menggunakan modal kerja, meningkatkan likuiditas dan mengurangi risiko financial distress, sedangkan WCT yang rendah dapat menurunkan likuiditas dan memperburuk kewajiban jangka pendek. ROA yang tinggi mencerminkan kemampuan perusahaan menghasilkan laba dari aset, memperkuat posisi keuangan dan mengurangi risiko financial distress, sementara ROA yang rendah mengindikasikan ketidakefisienan yang dapat menurunkan profitabilitas dan meningkatkan kesulitan finansial. Secara keseluruhan, perusahaan dengan WCT dan ROA yang tinggi lebih mampu menghindari financial distress.
PENGARUH CURRENT RATIO DAN DEBT TO EQUITY RATIO TERHADAP FINANCIAL DISTRESS PADA SUBSEKTOR APPAREL AND LUXURY GOODS YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE TAHUN 2019-2023 Dela Puspitasari; Ratna Dumilah
Accounting Journal of Ibrahimy (AJI) Vol 4 No 1 (2026): April
Publisher : Program Studi Akuntansi, Fakultas Ilmu Sosial dan Humaniora, Universitas Ibrahimy Situbondo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35316/aji.v4i1.8074

Abstract

This study aims to investigate the influence of Current Ratio (CR) and Debt to Equity Ratio (DER) on financial distress. Utilizing a quantitative, descriptive associative method, the research collected 30 sample data from 6 purposively selected companies within the Apparel and Luxury Goods subsector listed on the Indonesia Stock Exchange (IDX) for the 2019-2023 period, drawn from a total population of 22 companies. Hypothesis testing was performed using panel data regression analysis with E-Views 12 software and a 5% confidence level. The findings indicate that CR and DER collectively influence financial distress (F-calculated 47.777715 > F-table 3.35, significance 0.000000 < 0.05), with an Adjusted R-squared of 91.68%, while the remaining 8.32% is influenced by other unexamined variables. Partially, CR shows a positive and significant influence (t-calculated 2.382174 > t-table, significance 0.0263 < 0.05), whereas DER exhibits a negative but not significant influence (t-calculated 0.891224 < t-table 2.051, significance 0.3825 > 0.05) on financial distress.
Pelatihan Pemilihan Lembaga Keuangan Yang Tepat Untuk Kebutuhan Rumah Tangga Siti Nurcahayati; Ayu Puspa Lestiyadi; Ratna Dumilah
Jurnal Inovasi Pengabdian Masyarakat Vol 3 No 2 (2026): JIPMAS : Jurnal Inovasi Pengabdian Masyarakat
Publisher : PT. Karya Inovatif Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65255/jipmas.v3i2.353

Abstract

The target group for this activity is women attending religious study groups, who play a crucial role in household financial management. Based on initial observations, it was found that most participants still lacked an understanding of the various types of financial institutions and were unable to select one that best suited their household needs. Furthermore, their understanding of financial products such as savings, credit, insurance, and investments was also limited. This situation has the potential to lead to errors in financial decision-making and even increase the risk of becoming trapped in illegal financial institutions. To address these issues, the PKM team offered a solution through training activities. The implementation methods included counseling, training, discussions, and financial decision-making simulations. The material presented included an introduction to formal and informal financial institutions, how to choose a trustworthy financial institution, and effective household financial management strategies. With this approach, it is hoped that participants will not only understand the theory but also be able to apply it in their daily lives. The expected outcomes of this activity are increased financial literacy among women attending religious study groups, the ability to choose the right financial institution, and the creation of wiser and more planned household financial management. Thus, this activity is expected to have a positive impact on family economic well-being and reduce the risk of financial problems in the community.
Pengaruh Current Ratio, Debt to Equity Ratio, dan Gross Profit Margin terhadap Harga Saham pada Subsektor Farmasi yang Terdaftar di Bursa Efek Indonesia Periode Tahun 2020-2024 Eprillinda Diah Puspita; Ratna Dumilah
Kompeten: Jurnal Ilmiah Ekonomi dan Bisnis Vol. 4 No. 6 (2026): Mei 2026
Publisher : PT Seval Literindo Kreasi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57141/kompeten.v4i6.259

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Current Ratio (CR), Debt to Equity Ratio (DER) dan Gross Profit Margin (GPM) terhadap harga saham pada perusahaan subsektor farmasi yang terdaftar di Bursa Efek Indonesia periode 2020-2024. Metode penelitian yang digunakan adalah deskriptif kuantitatif dengan analisis regresi data panel. Sampel penelitian terdiri dari 10 perusahaan dengan total 50 data observasi. Hasil penelitian menunjukkan bahwa secara simultan CR, DER, dan GPM berpengaruh signifikan terhadap harga saham. Secara parsial, CR dan DER tidak berpengaruh signifikan, sedangkan GPM berpengaruh positif dan signifikan terhadap harga saham. Nilai koefisien determinasi sebesar 47,96% menunjukkan kemampuan variabel independen dalam menjelaskan variasi harga saham.
The Effect of Debt to Equity Ratio and Price to Book Value on Financial Distress: Evidence from Transportation Companies Listed on the Indonesia Stock Exchange Ita Darsita; Ratna Dumilah; Siti Nurcahayati
International Journal of Management Science and Application Vol. 5 No. 2 (2026): IJMSA
Publisher : Sultan Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58291/ijmsa.v5i2.606

Abstract

This study aims to determine the impact of the Debt-to-Equity Ratio (DER) and Price-to-Book Value (PBV) on financial distress among transportation sub-sector companies listed on the Indonesia Stock Exchange during the 2019–2024 period. This research employs a quantitative approach with an associative method. Secondary data were obtained from the annual financial reports of transportation sub-sector companies listed on the exchange for the 2019–2024 period. The study population consisted of 12 companies; a purposive sampling technique was used, resulting in a sample of five companies. Data analysis involved descriptive statistics and panel data regression, utilizing EViews 12 and Microsoft Excel software. Estimation and model selection procedures identified the Common Effect Model as the appropriate panel data regression model, yielding the equation: Z-score = 1.280760 - 0.286199 (DER) - 0.272671 (PBV). Hypothesis testing results indicate that the Debt-to-Equity Ratio and Price-to-Book Value simultaneously influence financial distress, with an Adjusted R-squared value of 30.38%. The research addresses gaps related to financial performance instability, high Debt-to-Equity Ratios, low Price-to-Book Values, and the risk of financial distress facing companies in Indonesia's transportation sub-sector, particularly during the 2019–2024 period. Examining these issues is crucial for providing empirical insights into the factors influencing financial distress and offering recommendations to corporate management, investors, and regulators regarding risk management and opportunities within the transportation sub-sector.
Co-Authors Abdul Azis Ading Sunarto Ahyani Ahyani Aria Aji Priyanto Asrida Warni Tanjung Asridah Warni Tanjung Ayu Puspa Lestiyadi Bambang Purnomo Dana Dana Dede Solihin Dela Puspitasari Devi Fitria Wilandari Dijan Mardiati Eprillinda Diah Puspita Ernawati Suwarno Fathan Arif Hasanudin Hasanudin Hira Maulida Intan sari Budhiarjo Irenne Putren Ita Darsita Janudin janudin Muammar Basri Munarsih Munarsih Nindie Ellesia Puji Harjianto Reza Octovian Risza Putri Elburdah Rizka Putri Anggraeni Sawukir Sawukir Siti Nurcahayati Sri Mardiana Sudiarto Sudiarto Supardi Supardi Susilawati Susilawati Wawan Supriyatna Welly Indra Widya Candra Dewi Wirawan Suryanto Wita Rosiana Yeti Kusmawati Yofi Yofi Zakaria Zakaria