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Using Cash Flow Ratios To Establish A Manufacturing Bankruptcy Prediction Model M. Sienly Veronica; Ida Ida; Vincent Tanu Winata
Jurnal Manajemen Indonesia Vol 20 No 2 (2020): Jurnal Manajemen Indonesia
Publisher : Fakultas Ekonomi dan Bisnis, Telkom University.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25124/jmi.v20i2.3198

Abstract

This research has the purpose of forming a bankruptcy prediction model that will occur in manufacturing companies that listed in Indonesia Stock Exchange using the ratioof cash flow because the manufacturing industry plays an important role in a country's economic development. Cash flow ratio and condition of financial difficulties are used as research variables .Non probabilistic sample with the type of purposive sampling is referred to as the method used in sampling at this research, because rather than the number of manufacturing companies used was 92 manufacturing companies.The methodof data analysis in this research uses logistic regression and the results show that cash flow ratios can predict financial distress with operating cash flow margin is most useful in predicting financial difficulty.These findings can make manufacturing companies focus on cash flow ratios to avoid financial distress. Keywords: cash flow ratios; logistic regression; manufacturing industries; financial distress
FAKTOR-FAKTOR YANG MEMPENGARUHI PENGUNGKAPAN LAPORAN KEUANGAN Mulia Alim; Ida Ida
JMB : Jurnal Manajemen dan Bisnis Vol 7, No 2 (2018): JMB : Jurnal Manajemen dan Bisnis
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/jmb.v7i2.1058

Abstract

In the quality of financial information there are two types of disclosure issued by the company. The disclosure is mandatory disclosure is a mandatory disclosure of government regulation and voluntary disclosure is an unregulated disclosure. The purpose of this study to determine the effect of ROA, Leverage and size of the company on the disclosure of financial statements. The disclosure categories used in this study were Mandatory Disclosure categories by taking a sample of 9 companies after deducting from the specified sample criteria. Data analysis method used is panel data regression analysis.
Model Denda Berdasarkan Tingkat Inflasi untuk Mendukung Anggaran Belanja Negara yang Berkelanjutan Benny Budiawan Tjandrasa; Ida Ida; Kayla Abigail Christy
Journal of Management and Business Review Vol 19, No 2 (2022)
Publisher : Research Center and Case Clearing House PPM School of Management

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34149/jmbr.v19i2.340

Abstract

The imposition of fines in articles of the Criminal Code aims to provide a deterrent effect and as income for the state to compensate for the losses incurred, but some of the fines in the existing articles are so small that they do not cause a deterrent effect and do not provide significant income for the state. The inflation rate in Indonesia for several decades has made the determination of the value of fines in rupiah values in the prevailing articles no longer relevant for the sustainability of a deterrent effect and compensation for the state. This study proposes a model of fines that can be used sustainably with a value equivalent to the increase in inflation using multivariate regression analysis. The samples used are the prices of gold, silver, and platinum to represent precious metals, and the exchange rates used are USD and JPY. The test results of USD and platinum precious metal have a significant and positive correlation. Considering that the Republic of Indonesia is a sovereign country and does not want to depend on other countries' monetary systems or economic policies, it is advisable to choose the price of the platinum precious metal as the amount of the fine imposed in legal cases.
Faktor Prediktor Price Earning Ratio Perusahaan Sektor Pertanian Di BEI Ida Ida; Nanirayani Sitanggang
Optimal: Jurnal Ekonomi dan Kewirausahaan Vol 16 No 1 (2022): Optimal: Jurnal Ekonomi dan Kewirausahaan
Publisher : Fakultas Ekonomi Universitas Islam 45

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33558/optimal.v16i1.3105

Abstract

The agricultural sector is a sector that is experiencing growth by the recording of 2.19% in the second quarter of 2020 even though Indonesia's economic development has a decline to negative 5.32%. The purpose of this study is to interpret whether the Current Ratio (CR), Debt to Equity Ratio (DER), and Return On Equity (ROE) can predict Price Earning Ratio (PER) in agricultural sector companies listed on the Indonesia Stock Exchange. The sampling method used was the purposive sampling method. There are 47 observations data were analyzed using multiple linear regression analysis. The test results prove that Return on Equity (ROE) is a positive and significant predictor of Price Earning Ratio (PER), but Current Ratio and Debt to Equity Ratio (DER) are not significant predictors of Price Earning Ratio (PER). Potential investors need to consider Return on Equity (ROE) in their investment decisions.
Factors Predicting Financial Distress Retail Industry in Indonesia Dini Iskandar; Herlina Herlina; Ida Ida; Sophia Isabella Wattimena; Benny Budiawan Tjandrasa
International Journal of Economics and Management Sciences Vol. 2 No. 3 (2025): Agustus : International Journal of Economics and Management Sciences
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/ijems.v2i3.867

Abstract

The Indonesian retail industry has experienced significant changes during the 2020-2023 period, starting with the Covid-19 pandemic in early 2020. Although it is gradually showing signs of recovery, the companies have felt a huge impact, such as many stores closing, increasing operational costs, and decreasing consumer spending, which are challenges for retail business actors to maintain their business continuity. This study aims to determine the factors that can be predictors of the financial distress of retail industry companies in Indonesia. The sample in this study was retail industry companies listed on the Indonesia Stock Exchange for the 2019-2023 period and had complete financial reports, resulting in 10 companies. Data analysis uses the logistic regression method. The results of the study show that the debt-to-equity ratio (DER) and return on asset (ROA) have a significant effect, while the current ratio (CR), total asset turnover (TATO), and operational cash flow margin (OCF margin) do not have a significant effect on financial distress. Thus, retail industry companies can utilize debt as a financing strategy to accelerate growth and need to focus on efficient asset utilization so that they can increase revenue and profit margins in order to achieve better financial performance and reduce the risk of financial distress.
The Role of Environmental, Social, and Governance (ESG) on Financial Performance Sienly Veronica; Ida Ida
International Journal of Economics and Management Sciences Vol. 2 No. 3 (2025): Agustus : International Journal of Economics and Management Sciences
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/ijems.v2i3.881

Abstract

The purpose of this research is to test and analyze the relationship between Environmental, Social and Governance (ESG) and financial performance. The variables used in this research are Environmental, Social, and Governance as independent variables with the dependent variable being financial performance, which is proxied by ROA, ROE, and ROCE. The sampling technique used was non-probability sampling, purposive sampling so that there were 21 companies registered on Kompas 100 as samples observed from 2017 to 2022. The data analysis method in this research used Spearman correlation. The results of the Spearman correlation test inform that environmental is related to financial performance, which is proxied by ROE, ROA, and ROCE. Social and ROE have a relationship and have no relationship with ROA and ROCE. Governance and ROA are related but not ROE and ROCE. Based on these results, companies must continue to pay attention to and strive to implement ESG so that in the long term they can improve their financial performance.
Financial Literacy and Entrepreneurial Intention: The Mediating Role of Motivational Factor Ida Ida; Henky Lisan Suwarno
International Journal of Economics, Commerce, and Management Vol. 2 No. 4 (2025): October : International Journal of Economics, Commerce, and Management
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62951/ijecm.v2i4.969

Abstract

Increasing the rate of entrepreneurship is crucial for promoting inclusive and sustainable economic growth, as it serves as a vital component of the economy and job creation. This study aims to analyze the factors that influence entrepreneurial intention among Generation Z (Gen Z), with a specific focus on financial literacy and motivational factors as mediating variables. A total of 114 Gen Z individuals domiciled in West Java participated as respondents in this study. The research employed quantitative methods with data collection through questionnaires and data analysis techniques using Structural Equation Modeling–Partial Least Squares (SEM-PLS). The findings reveal that financial literacy does not have a significant direct effect on entrepreneurial intention. However, motivational factors are found to play an essential mediating role, strengthening the indirect effect of financial literacy on entrepreneurial intention. Furthermore, the study shows a direct and positive relationship between motivational factors and entrepreneurial intention, as well as a direct effect of financial literacy on motivational factors. These results suggest that enhancing financial literacy alone may not be sufficient to increase entrepreneurial intention without the support of strong motivational drives. The implication of this study highlights the importance of designing educational curricula and training programs that not only build financial knowledge but also foster entrepreneurial motivation. Such efforts can ultimately strengthen entrepreneurial intention and contribute to sustainable economic growth. The limitation of this study lies in its focus on Gen Z respondents exclusively from West Java, which may affect the generalizability of the findings.