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Analisis Rasio Keuangan Untuk Memprediksi Financial Distress Pada Perusahaan Consumer Goods Yang Terdaftar Di BEI Angriani, Zul; Idris, Hariany; S, Masnawati
Bongaya Journal of Research in Accounting (BJRA) Vol. 6 No. 2 (2023): Bongaya Journal of Research in Accounting
Publisher : STIEM BONGAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37888/bjra.v6i2.476

Abstract

Abstract: This Study aims to find out how to predict Financial Distress in Consumer Goods Companies listed on the Indonesia Stock Exchange. The variables of this research are Profitability and solvency as independent variables (X) measured by using return on assets (ROA) and debt to equity ratio (DER) and Financial Distress as dependent variable (Y) measured by nominal scale (1 = Financial Distress and 0 = Non Financial Distress). The population of this research are all consumer good industry companies listed on the Indonesia Stock Exchange, and the sample are 32 companies within a period of 3 years, namely 2019-2021 so that 96 samples choosen by purposive sampling technique. The data collected by documentation techniques. The data obtaiden were analyzed using multicollinearity test, model fit regression test, model fit, multiple logistic regression analysis and hypothesis testing with the help of IBM SPSS 23 software. The results of this research suggest that Profitability partially has no effect on financial distress Solvency has a significant positive effect on financial distress. Keywords: Profitability; Solvency; Financial Distress. Abstrak: Penelitian ini bertujuan untuk mengetahui bagaimana prediksi Financial Distress pada Perusahaan Consumer Goods yang terdaftar di Bursa Efek Indonesia. Variabel penelitian ini adalah Profitabilitas dan solvabilitas sebagai variabel bebas (X) yang masing- masing diukur dengan menggunakan rumus return on asset (ROA) dan debt to equity ratio (DER) serta Financial Distress sebagai variabel terikat (Y) yang diukur menggunakan skala nominal (1 = Financial Distress dan 0 = Non Financial Distress). Poulasi penelitian ini adalah seluruh perusahaan Consumer goods industry yang terdaftar di Bursa Efek Indonesia, sedangkan sampel adalah 32 perusahaan dengan kurun waktu 3 tahun yaitu tahun 2019-2021 sehingga mendapat 96 sampel yang diambil dengan teknik purposive sampling. Pengumpulan data dilakukan dengan menggunakan teknik dokumentasi. Analisis data dilakukan dengan, uji multikolinearitas, uji kelayakan model regresi, pengujian model fit, analisis regresi logistik berganda dan uji hipotesis dengan bantuan software IBM SPSS 23. Hasil penelitian menunjukkan Profitabilitas secara parsial tidak berpengaruh terhadap financial distress dan Solvabilitas berpengaruh positif signifikan terhadap financial distress. Kata kunci: Profitabilitas; Solvabilitas; Financial Distress
Analisis Metode CAMEL Dalam Menilai Tingkat Kesehatan Pada Bank Umum BUMN Yang Terdaftar Di Bursa Efek Indonesia (BEI) Fauziah, Andi Fatimah Azzahrah; Idris, Hariany; Idrus, Mukhammad
YUME : Journal of Management Vol 8, No 2 (2025)
Publisher : Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/yum.v8i2.8587

Abstract

Penelitian ini bertujuan untuk menganalisis tingkat kesehatan Bank BUMN periode 2020 - 2023. Variabel penelitian ini adalah Tingkat Kesehatan Bank sebagai Variabel Y dan Metode CAMEL sebagai variabel X. Populasi penelitian ini adalah subsektor perbankan BUMN yang masuk di Bursa Efek Indonesia tahun 2020-2023, sedangkan sampel penelitian ini adalah BMRI, BBNI, BBRI dan BBTN dengan teknik sampel Sampling Jenuh. Pengumpulan data dengan menggunakan teknik dokumentasi. Analisis data bersifat deskriptif kuantitatif dengan melibatkan pengolahan data laporan keuangan tahunan dari bank-bank BUMN periode 2020-2023 dengan pendekatan CAMEL menggunakan rasio-rasio keuangan terkait dan dinilai dengan bobot peringkat komposit tingkat kesehatan bank. Hasil penelitian menunjukkan sepanjang periode 2020-2023 tingkat kesehatan bank BUMN dengan pendekatan CAMEL berada predikat “Sehat” mencerminkan bahwa bank mampu mengatasi pengaruh negatif kondisi perekonomian dan industri keuangan yang terjadi di suatu periode.   Kata Kunci: metode CAMEL, tingkat kesehatan bank.
A Systematic Literature Review of Investor Financial Behavior: Determinants, Biases, and Decision-Making Patterns Idris, Hariany
Golden Ratio of Data in Summary Vol. 5 No. 4 (2025): August - October
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grdis.v5i4.1022

Abstract

This study presents a systematic literature review of 65 peer-reviewed publications from 2015 to 2025 examining investor financial behavior within the framework of behavioral finance. The review identifies key determinants such as cognitive and emotional biases (overconfidence, loss aversion, herding), socio-demographic factors (age, gender, education, and income), and the growing impact of digitalization and FinTech on investment decisions. Findings reveal that investors often deviate from rational models, with decision-making heavily influenced by psychology, information overload, and social pressure. In addition, the integration of Islamic ethical values provides a stabilizing moral framework that promotes responsible and sustainable investment. The study concludes that investor behavior is multidimensional shaped by the interaction between human cognition, culture, and moral principles. The review recommends enhancing financial literacy, developing ethical digital investment platforms, and incorporating behavioral insights into financial education and policy design to foster rational and value-driven financial ecosystems.
Analisis Sistem Informasi Akuntansi dalam Pembayaran Klaim Kecelakaan Lalu Lintas Jalan pada PT. Jasa Raharja (Persero) Kantor Cabang Sulawesi Selatan Resky AN, Kiki Ananda; Idris, Hariany; Idrus, Mukhammad
Indo-Fintech Intellectuals: Journal of Economics and Business Vol. 5 No. 4 (2025): Indo-Fintech Intellectuals: Journal of Economics and Business (2025)
Publisher : Lembaga Intelektual Muda (LIM) Maluku

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54373/ifijeb.v5i4.4496

Abstract

This study aims to analyze the accounting information system for traffic accident insurance claim payments at PT Jasa Raharja. The research method in this thesis uses a qualitative approach. Data in this study were collected using observation, interview, and documentation methods. The data analysis method uses descriptive analysis methods. The results of this study indicate that the accounting information system for claim payments at PT JASA RAHARJA can be said to be quite good, this is indicated by the organizational structure and related sections that have clear functions and sections, the documents used, and the procedures applied are in accordance with the SOP applicable to Jasa Raharja.
THE EFFECT OF LEARNING ACTIVITIES ON ACCOUNTING LEARNING RESULTS FOR CLASS XII IPS STUDENTS UPT SMA NEGERI 11 LUWU UTARA Edhy, Ikram; Azis, Fajriani; Hasyim, Sitti Hajerah; Tikollah, M. Ridwan; Idris, Hariany
JURNAL EDUSCIENCE Vol 10, No 3 (2023): Jurnal Eduscience (JES), (Authors from Nigeria and Indonesia)
Publisher : Universitas Labuhanbatu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/jes.v10i3.5255

Abstract

This study aims to analyze the effect of learning activities on the results of studying accounting in class XII IPS UPT SMA Negeri 11 Luwu Utara. The variables of this study are learning activities as the independent variable (X) and learning outcomes as the dependent variable (Y). The population of this study were all students of class XII IPS UPT SMA Negeri 11 North Luwu, totaling 64 students, while the sample used a saturated sampling technique with a total sample of 64 students. Data collection techniques used are questionnaires, observation, and documentation. The data analysis technique used is descriptive statistical analysis, instrument testing and hypothetical testing using SPSS 25 for windows. The results of this study indicate that: Based on the results of simple linear regression analysis, the equation model Y = 48.671 + 0.469 X is obtained, which means that for each addition of one learning activity value, the value of accounting learning outcomes for class XII IPS students increases by 0.469 units. From the results of the t-test analysis, the significance is 0.000 <0.05, which means that the learning activity variable has a positive and significant effect on the accounting learning outcomes of class XII IPS UPT SMA Negeri 11 Luwu Utara, thus the hypothesis is "accepted". From the results of the analysis of the coefficient of determination (KD) the value of r2= 18% is obtained, which means that learning activities have a contribution to learning outcomes of 18% and the remaining 82% is influenced by other factors.
PENGARUH KAPASITAS INDIVIDU DAN AMBIGUITAS PERAN TERHADAP BUDGETARY SLACK Bahrun, Sultan Adam; Idris, Hariany; Afiah, Nur
Jurnal Sains Riset Vol 14, No 1 (2024): April 2024
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) Universitas Jabal Ghafur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47647/jsr.v14i1.2293

Abstract

This research aims to determine the influence of individual capacity and role ambiguity on budgetary slack. The variables in this research are Individual Capacity (X1) and Role Ambiguity (X2) as independent variables and budgetary slack (Y) as the dependent variable. The population in this study were employees within the Jeneponto Regency SKPD. The sample was selected using the Slovin formula and resulted in 92 respondents as the sample. The data collection technique used is a questionnaire. The data analysis techniques used are descriptive statistical tests, data quality tests, classical assumption tests, multiple linear regression analysis, F tests and coefficient of determination tests. The results of this research show that, based on the results of the descriptive analysis, individual capacity is 3.97 which is classified as high, role ambiguity is 4.49 which is classified as very high and budgetary slack is 4.51 which is classified as very high. From the results of the multiple linear regression test, the equation Y = 30,422 + 418 (X1) + (-117) (X2) is obtained, which means that for each additional value of individual capacity, the value of budgetary slack increases by 434 and for each additional value of role ambiguity, then the budgetary slack value decreased by -117. Based on the results of the t test, significant results were obtained at 0.001 0.05, which means that individual capacity has a significant effect on budgetary slack, thus the first hypothesis is accepted, and the results are significant at 0.209 0.05, which means that role ambiguity has no significant effect on budgetary slack, with Thus the second hypothesis is accepted. Meanwhile, the results of the analysis of the coefficient of determination (r2) obtained a value of (r2) = 0.468 or 46.8 percent. This shows that individual capacity and role ambiguity have an influence on budgetary slack of 46.8 percent, while the remaining 43.2 percent is influenced by other factors.Keywords: Individual Capacity, Role Ambiguity, Budgetary Slack
ANALISIS PENETAPAN HARGA POKOK PRODUKSI (HPP) PADA USAHA MIKRO KECIL JALANGKOTE SALAHUTU DI KOTA MAKASSAR Adiaksa, Harvan; Azis, Muhammad; Idris, Hariany
Jurnal Sains Riset Vol 14, No 1 (2024): April 2024
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) Universitas Jabal Ghafur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47647/jsr.v14i1.2300

Abstract

This study aims to: know and analyze the Determination of Cost of Goods Produced (COGS) in Jalangkote Salahutu Micro Small Enterprises (MSEs) in Makassar City. This study is based on analyzing the determination of the cost of goods produced (COGS) at UMK Jalangkote Salahutu in Makassar City whether the costs involved are in accordance with the selling price that has been set. The data collection techniques used were interviews and documentation. Data analysis techniques use qualitative descriptive analysis. This technique begins with collecting the required data in the form of data and cost information and other supporting evidence, conducting interviews with business owners or owners, processing interview results, and administrative data obtained based on the analysis of the data used and calculating it with the full costing method, describing the method of determining the cost of goods produced in MSEs, and drawing conclusions. Based on the results of the study that: (1) Cost of Goods Produced that has been carried out by researchers shows that the cost of goods produced in UMK Jalangkote Salahutu products is Rp. 2,979 in Jalangkote products, Rp. 5,338 in Spring Roll products, Rp. 5,354 in Croquette products, Rp. 5,265 in Bikang Doang products. While the selling price set by the company is Rp. 7,000. (2) Looking at the comparison between the cost of goods produced and the selling price of the product, the business owner earns a profit of Rp. 4,021 on Jalangkote products, Rp. 1,662 on Spring Roll products, Rp. 1,646 on Croquette products, Rp. 1,753 on Bikang Doang products.Keywords: Cost of Goods Produced
PENGARUH LIKUIDITAS TERHADAP HARGA SAHAM PADA PERUSAHAAN SEKTOR PERTAMBANGAN BATU BARA DI BURSA EFEK INDONESIA Nurhidaya, A.; Sahade, Sahade; Idris, Hariany
Jurnal Sains Riset Vol 14, No 1 (2024): April 2024
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) Universitas Jabal Ghafur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47647/jsr.v14i1.2234

Abstract

This study aims to analyze the effect of liquidity on stock prices in coal mining companies listed on the Indonesia Stock Exchange (IDX). The variables in this study are liquidity as an independent variable, and stock price as a dependent variable. The population in this study is coal mining companies listed on the Indonesia Stock Exchange (IDX) from 2020 to 2022 as many as 19 companies. Sampling is carried out using purposive sampling techniques, which are sampling techniques with certain considerations and criteria with a sample of 18 companies. The data collection technique used is documentation. Data analysis techniques use normality tests, simple linear regression analysis, coefficients of determination and partial tests (t tests). Based on the results of research that liquidity has a significant effect on stock prices in coal mining companies listed on the Indonesia Stock Exchange (IDX). Based on the results of the study that: (1) The results of a simple linear regression analysis obtained the equation Y' = 6.951 + 1.263X. This means that every increase in one unit of liquidity variable, the stock price will increase by 1,263. (2) The result of the coefficient of determination is 0.260 or 26 percent. This means that liquidity is able to explain 26 percent of the stock price, while the remaining 74 percent is influenced by other factors. (3) The results of the t-test obtained sig value results 0.000 0.05 which means that liquidity variables have a positive and significant effect on stock prices in coal mining companies listed on the Indonesia Stock Exchange (IDX), so the hypothesis is accepted. Keywords: Liquidity, Share Price
The Effects of FOMO on Investment Behavior in the Stock Market Idris, Hariany
Golden Ratio of Data in Summary Vol. 4 No. 2 (2024): May - October
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grdis.v4i2.757

Abstract

This study explores the impact of Fear of Missing Out (FOMO) on stock market investment behavior, focusing on how psychological and emotional factors influence investors' decision-making processes. The primary objective of the research is to investigate the relationship between FOMO and key behavioral trends, such as overtrading, speculative investing, and the formation of asset bubbles. A qualitative research approach was employed, utilizing a literature review of existing studies on behavioral finance, FOMO, and stock market dynamics. The findings indicate that FOMO significantly affects investors by amplifying emotional reactions to market trends, leading to irrational decisions that prioritize short-term gains over long-term financial stability. Social media and technology play a critical role in amplifying FOMO, creating herd behavior that contributes to market volatility and speculative bubbles, as seen in phenomena like "meme stocks." The study also reveals that younger investors are more susceptible to FOMO, largely due to their reliance on social media for investment advice. The results suggest that enhancing financial literacy and promoting disciplined, long-term investment strategies are essential for mitigating the negative effects of FOMO. Regulatory interventions targeting misinformation on digital platforms may also help reduce the prevalence of FOMO-driven investment behavior. Future research should further investigate the psychological mechanisms behind FOMO and explore the long-term sustainability of FOMO-driven market practices.
Exploring Financial Risk Management: A Qualitative Study on Risk Identification, Evaluation, and Mitigation in Banking, Insurance, and Corporate Finance Idris, Hariany
Golden Ratio of Finance Management Vol. 4 No. 2 (2024): April - September
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grfm.v4i2.651

Abstract

This qualitative literature review explores financial risk management practices across banking, insurance, and corporate finance sectors. The research aims to analyze existing scholarly works to gain insights into risk identification, evaluation, and mitigation strategies. The methodology involves a comprehensive literature search using academic databases such as PubMed, JSTOR, Scopus, and Google Scholar. Inclusion and exclusion criteria are applied to filter relevant sources, and data collection involves reading and critically appraising each selected source. Thematic analysis is employed to identify key findings, themes, and theoretical frameworks. The synthesized findings reveal the importance of risk identification as a fundamental step in effective risk management, encompassing various risks such as credit, market, liquidity, operational, and systemic risks across different sectors. Risk evaluation techniques, including quantitative methods such as value-at-risk modeling and scenario analysis, are crucial for assessing risk impact and likelihood. Risk mitigation strategies, such as financial derivatives, reinsurance, and corporate governance mechanisms, are essential for minimizing risk exposure and enhancing organizational resilience. Challenges such as cybersecurity threats, regulatory complexities, and climate change risks present significant obstacles to risk management. The study highlights the need for integrated risk management approaches that consider emerging threats and uncertainties, promote regulatory cooperation, and leverage technological innovations. The findings contribute to advancing theoretical frameworks and informing practical strategies for effective risk management across industries.
Co-Authors Abdul Rijal Adiaksa, Harvan Afifah Afifah Ahmad Nashiruddin Mushoddiq Rahman Ahsani Paramita Aisyah, Nien Artezy Aliyah Aqilah Resmail Almasita Amelia Callista Putri Iskhas Andi Faisal, Andi Andi Miftahul Jannah, Andi Miftahul Andriyani Andriyani Angriani, Zul Anita Ashar Annisa Maulidya Mustapa Anwar, Akifah Fikriah Arifin Arifin Arisa Ranteallo Aryati Arfah Asri, Rahmatul Asrianti Latif Ayu Permatasari Ayu Pratika Azis, Fajriani Azwar Anwar Baharuddin Semmaila Baharuddin, Muhammad Rezha Bahrun, Sultan Adam Chris Dayanti Br. Ginting Chris Dayanti Br. Ginting S Dayana, Mashita Devita Natalia Dunakhir, Samirah Edhy, Ikram Fajriani Azis Fauziah, Andi Fatimah Azzahrah Fitri Wulandari Fitriani, Nurul Gunawan, Ichtiar H. Abdul Rijjal Hadrianti, Siska Hajrah Hamzah Hamda, Helmia Nursyaqila HASRIANA HASRIANA Hasyim, Sitti Hajerah Herlinda, Rhesky Hidayat, Fadhil Indra Nur Aini Irawan, Della Sinta Irwan Pratama Jusna Karmila Karmila Latif, Asrianti A. Leonardo Manase Lidia Pratiwi M. Ridwan Tikollah Mahmuda, Asriyani Manase, Leonardo Marwa Nur Masnawaty Sangkala Muhammad Anwar Kadir Muhammad Azis Muhammad Azis Muhammad Farid Muhammad Zaky Athari Ihsan Mukhammad Idrus Musdalifa Musdalifa Mushoddiq Rahman, Ahmad Nashiruddin Mustafa, Nurul Nabilah Mustahar, Lutfiah Amalia Nabilah Nur Rizqikah Naila Syam Zam Ichwan Nazhifa Putri Athifa Nur Afiah Nur Afiah, Nur Nur Anita Nur Eny P. Nur Hikma Lestari Abidin Nur Ismiana Putri Nurafni Oktaviyah Nuraisyiah Nuraisyiah Nuraisyiah, Nuraisyiah Nurfadjriani Bahar Nurhidaya, A. Nurhidayah Nurhidayah Nurhidayana Nurhidayat Nurhidayat Nurhidayat Nurhidayat Nurjanna Nurjanna Nurnajamuddin, Mahfud Nurrahmah, Andi Tenrisau Nurul Asma Rani Nurul Asyifa Qatrunnada Nurul Fitriani Nurul Sabani Nurul Wahdania Nurzalsabilah Pabisangan, Valent Pratiwi, Fadilah Putri Yanti Rafly Hasanuddin Rahmat, Riska Rahmayani Hamid Ranteallo, Arisa Resky AN, Kiki Ananda Reynaldo Tandean Rifai, Tri Akbar Rijal, Abdul Rijjal, H. Abdul Risa Rukmana Rizqikah, Nabilah Nur Ryketeng, Masdar S, Masnawati Sahade Sahade Salehuddin Salehuddin Samsinar Samsinar Samsinar Samsinar Samsinar Sangkala, Masnawaty Sari, Gina Puspita Sarwinda, Siti Shinta Nuriah Siradjuddin, Suharti Sitti Hadijah Bakkarang Sri Fajriani Sri Rahmadhani St. Nur Qanita Zahiyah Nabil S Sulistia Sumarni Sumarni Sumule, Irene Imanuela Syafar Ahmad Syam, Selvina Syam, Selvira Syifa Irtiyah Yusuf Utami, Indah Hajar Warka Syachbrani Wilisa Wilisa Wulan A, A. Bidari Chandra Yasin, St. Fatima Yasmir Yasmir Yusuf, Muh. Silmi Kaffa Zahwa Rafika