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All Journal Jurnal Akuntansi dan Keuangan AJIE (Asian Journal of Innovation and Entrepreneurship) Jurnal EMT KITA Jurnal Ilmiah Akuntansi Kesatuan
Rosmiati Tarmizi
Universitas Bandar Lampung
Economics, Econometrics & Finance Social Sciences

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Analisis Dampak Pandemi Covid 19 Terhadap Pendapatan UMKM (Studi Kasus Home Industri Payung Tedung Kebudayaan Bali di Lampung Tengah Seputih Raman) I Kadek Peby Diana; Rosmiati Tarmizi
Jurnal EMT KITA Vol 7 No 3 (2023): JULY 2023
Publisher : Lembaga Otonom Lembaga Informasi dan Riset Indonesia (KITA INFO dan RISET) - Lembaga KITA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/emt.v7i3.1249

Abstract

The Covid-19 pandemic has greatly affected many countries, including Indonesia in 2020. As an infectious disease that attacks the respiratory system, Covid-19 has put great pressure on micro businesses, small and medium-sized enterprises (MSMEs), especially in the wake of the Covid-19 emergency. forced. This study focuses on the Balinese cultural umbrella industry in Seputih Raman, Central Lampung, which has seen significant changes during the pandemic. Qualitative methods were used with interviews and direct observations of business owners. The results of the study show that the income of Bali's culturally peak MSMEs has dropped significantly during the pandemic period due to travel restrictions and reduced tourism activities. Faced with the post-pandemic situation, Bali cultural patronage MSMEs need to adjust their business strategies, look for new opportunities and increase their competitiveness. Government support and cooperation with stakeholders is seen as vital to support future recovery and growth of the MSME sector.
Pengaruh Financial Distress, Opini Audit, Dan Ukuran KAP Terhadap Auditor Switching Fio Prananda Holdi; Rosmiati Tarmizi
Jurnal Ilmiah Akuntansi Kesatuan Vol. 10 No. 1 (2022): JIAKES Edisi April 2022
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v10i1.1204

Abstract

The independence of an auditor is one of the main things for auditors, in order to maintain the level of auditor independence, the government issues regulations related to auditor rotation. This study plans to examine the impact of financial distress, audit opinion, and KAP size on auditor switching at consumer goods industry companies listed on the Indonesia Stock Exchange (IDX) for the 2016 – 2020 period. The independent variables used are financial distress, audit opinion, and KAP size. and the dependent variable, namely auditor switching. The population in this study are consumer goods industrial companies as many as 37 companies. The examination technique used is logistic regression analysis using SPSS version 25 software. The results of this study are that financial difficulties do not have a significant impact on auditor turnover, while audit opinion and KAP size have a significant positive impact on auditor changes.
Pengaruh Likuiditas, Leverage, Aktivitas dan Pertumbuhan Penjualan Terhadap Profitabilitas Vania Vania; Rosmiati Tarmizi
Jurnal Ilmiah Akuntansi Kesatuan Vol. 10 No. 2 (2022): JIAKES Edisi Agustus 2022
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v10i2.1327

Abstract

This study aims to analyze and obtain empirical evidence about the effect of from liquidity, leverage, activity, sales growth to profitability, (study of in automotive companies listed on the Indonesia stock exchange in 2018-2020). Research has 4 independent/independent variables were tested, namely: current ratio (CR), debt to equity ratio (DER), total asset turnover (TATO), sales growth, as well as 1 dependent/tested variable tested, namely : return on assets (ROA). The research population, namely: all automotive companies, so that There are 14 companies registered at idx.co.id. Sampling method used namely: purposive sampling can obtain 13 sample companies. Data analysis technique: multiple linear regression using SPSSver.17 application. This research has the following results: the following, liquidity and activity have a significant positive effect, sales growth the positive effect is not significant, while for leverage the negative effect is not significant impact on profitability, in automotive companies listed on the Indonesian stock exchange period 2018-2020.
Co-Authors Alfiani Werdhaningtyas Aminah, Aminah DEASY ANDRIANTO Einde Evana Fio Prananda Holdi Herry Goenawan Soedarsa I Kadek Peby Diana Indrayenti Indrayenti Khairudin Khairudin Lindrianasari Merlinda Marlim Nabila Aurelia Regina Kurniawati Tia Agnes Vania Vania