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All Journal Jurnal Akuntansi Indonesia Maksimum : Media Akuntansi Universitas Muhammadiyah Semarang MEDIA EKONOMI & TEKNOLOGI INFORMASI Jurnal Dinamika Akuntansi Jurnal Penelitian Ekonomi dan Bisnis MEDIA Proceeding SENDI_U Akuisisi : Jurnal Akuntansi Jurnal Kajian Akuntansi JOURNAL OF APPLIED ACCOUNTING AND TAXATION JURNAL ILMIAH AKUNTANSI UNIVERSITAS PAMULANG Journal of Economic, Management, Accounting and Technology (JEMATech) OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi Jesya (Jurnal Ekonomi dan Ekonomi Syariah) JURNAL AKUNTANSI DAN MANAJEMEN MUTIARA MADANI Jurnal STIE Semarang (Edisi Elektronik) Abdimas UNWAHAS : Jurnal Pengabdian Masyarakat UNWAHAS Bisman (Bisnis dan Manajemen): The Journal of Business and Management Abdimasku : Jurnal Pengabdian Masyarakat Jurnal Pengabdian kepada Masyarakat Akuntansi'45 Empowerment: Jurnal Pengabdian Masyarakat JAKA (Jurnal Akuntansi, Keuangan dan Auditing) Abdi Makarti Jurnal Pendidikan Indonesia (Japendi) PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah E-Amal: Jurnal Pengabdian Kepada Masyarakat Jurnal Akuntansi Indonesian Journal of Sustainability Green Economics: International Journal of Islamic and Economic Education Proceeding of The International Conference on Management, Entrepreneurship, and Business
Anna Sumaryati
Universitas Dian Nuswantoro
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The Influence of Profitability, Liquidity, Leverage, and Firm Size on Financial Distress in Non-Food Retail (2021–2024) Aisyah Amalia; Anna Sumaryati
Proceeding of the International Conference on Management, Entrepreneurship, and Business Vol. 2 No. 2 (2025): Proceeding of the International Conference on Management, Entrepreneurship, and
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/icmeb.v2i2.256

Abstract

The purposes of this study analyze financial distress of non-food retail companies registered on the Indonesia Stock Exchange (IDX) between 2021 to 2024, as impacted by profitability, liquidity, leverage, and firm size. The sample criteria were as follows: (1) companies operating in the non-food retail sector and listed on the IDX during the specified period; (2) companies that consistently presented complete annual financial statements for each year; and (3) companies whose financial statements indicated that they reported a profit in the current year. Purposive sampling was employed to select the sample, resulting in 25 companies with a total of 100 observations. This research employed a quantitative approach using secondary data. The data were analyzed using multiple linear regression in SPSS version 25. The results of the partial test (t-test) revealed that profitability (ROA) and liquidity (CR) had a significant positive effect on financial distress. This suggests that higher profitability and liquidity increase the Altman Z-Score, thereby reducing the risk of a company experiencing financial distress. In contrast, leverage (DAR) and firm size (LN) were found to have no significant effect. These results emphasize the dominant role of internal factors, particularly profitability and liquidity, in shaping the financial condition of non-food retail companies in Indonesia.
Fraud Hexagon and Intellectual Intelligence on Academic Fraud: The Moderating Role of Student Behavior Vanessa Berliana Santoso; Anna Sumaryati
Proceeding of the International Conference on Management, Entrepreneurship, and Business Vol. 2 No. 2 (2025): Proceeding of the International Conference on Management, Entrepreneurship, and
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/icmeb.v2i2.265

Abstract

This study analyzes the factors leading to academic fraud among accounting students, focusing on the predictive power of the Fraud Hexagon Theory and intellectual intelligence. It also investigates the role of student ethical behavior as a moderating variable. Using a quantitative approach, data was collected from 111 respondents selected through purposive sampling. The data was subsequently analyzed using SPSS version 25. The findings revealed that the Fraud Hexagon model was only partially validated. Three of its six dimensions emerged as significant predictors of academic fraud: rationalization, capability, and opportunity. Conversely, pressure, ego, and collusion showed no significant influence. The study also found no statistical relationship between a student's intellectual intelligence and their tendency to commit fraud. Furthermore, student ethical behavior did not effectively moderate the influence of the significant Fraud Hexagon factors. The study concludes that academic fraud is a complex phenomenon primarily triggered by internal justification, individual capabilities, and external opportunities. The lack of correlation with intellectual intelligence suggests that cognitive ability is not an inherent barrier to dishonest acts. These findings underscore that a strong ethical character is the most powerful safeguard against fraud, highlighting the irreplaceable role of ethics education in fostering academic integrity.
The Impact of Corporate Governance on the Disclosure of Sustainability Report Citra Adi Oktania Kumaladewi; Anna Sumaryati
Proceeding of the International Conference on Management, Entrepreneurship, and Business Vol. 2 No. 2 (2025): Proceeding of the International Conference on Management, Entrepreneurship, and
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/icmeb.v2i2.270

Abstract

The study aims to investigate how corporate governance impacts sustainability report disclosure in mining companies that are listed between 2021 and 2024 on the Indonesia Stock Exchange (IDX). The proportion of independent board members, the number of audit committee meetings held, and the level of managerial ownership are used to evaluate corporate governance. Using secondary data from the companies' official websites, a quantitative research approach is used. Purposive sampling was applied to select the sample from an initial population of 198 firms, based on two criteria: (1) being in the mining industry and listed on the IDX during the designated timeframe, and (2) regularly publishing sustainability and annual reports. By applying these criteria, a sample of 47 businesses was obtained, producing 188 observations in total.  Multiple linear regression was used to analyze the data using SPSS version 25. The results of the partial test show that while the percentage of independent board commissioners has no discernible effect on sustainability report disclosure, the frequency of audit committee meetings and managerial ownership have a significant and positive impact. These findings demonstrate how important internal ownership and an active audit function are to raising the standard of sustainability accountability and transparency.
Faktor yang Berdampak pada Profitabilitas Perusahaan : Peringkat Kinerja Lingkungan dan Pengungkapan Lingkungan Rachman, Raisa Hanifa; Ririh Dian Pratiwi; Anna Sumaryati; Ngurah Pandji Mertha Agung Durya
OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi Vol 10 No 1 (2025): OIKOS: Jurnal Kajian Pendidikan Ekonomi dan Ilmu Ekonomi
Publisher : Universitas Pasundan

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

Abstract

The purpose of this study is to provide an analysis of the impact of environmental performance and environmental disclosure on profitability in mining companies listed on the IDX in 2019-2022. The quantitative method used in the study shows the results that environmental performance has no influence on profitability in companies listed on the IDX in 2019-2022. This study has limitations in that it only uses two independent variables and the mining sector on the IDX. Suggestions that can be given are to add independent variables, research years, and sectors studied.
Penerapan Green Accounting Terhadap Nilai Perusahaan Melalui Profitabilitas pada Perusahaan Sektor Energi Rosyad Aldi Maulana; Anna Sumaryati
Permana : Jurnal Perpajakan, Manajemen, dan Akuntansi Vol. 17 No. 3 (2025): Special Issue
Publisher : Faculty of Economics and Business, University of Pancasakti Tegal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24905/permana.v17i3.753

Abstract

This study aims to analyze the effect of the application of green accounting on company value through profitability in the energy sector. Using a quantitative approach with test tools using WarpPLS 7.0, secondary data was collected from the annual report of 249 samples from 83 companies listed on the Indonesia Stock Exchange during 2021-2023. The results show that environmental performance has no significant effect on company value, while environmental costs and profitability have a significant influence. In addition, environmental performance and environmental costs also have a significant effect on profitability. However, profitability cannot mediate the relationship between environmental performance and environmental costs with a company's value.
Analisis Risiko Financial Distress Ditinjau dari Likuiditas, Profitabilitas, dan Leverage Perusahaan Subsektor Food and Beverage Selyna Widyadari; Herawati, Ratna; Sumaryati, Anna; Andika, Arditya Dian
Jurnal Ilmiah Akuntansi Universitas Pamulang Vol. 14 No. 1 (2026): Jurnal Ilmiah Akuntansi Universitas Pamulang
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/jiaup.v14i1.57936

Abstract

This study examines the effect of liquidity, profitability, and leverage on the financial distress experienced by companies in the food and beverage subsector listed on the Indonesia Stock Exchange (IDX) between 2021 and 2024. Financial distress is an indication of an organization’s capacity to maintain financial stability and business sustainability amid economic fluctuations. This research employs a quantitative approach using secondary data obtained  from published financial statements of the companies. The sample consist of 97 companies, selected through purposive sampling, resulting in 160 firm-year observations. Data were analyzed using multiple linear regression with the assistance of IBM SPSS Statistics Version 25. To meet the classical assumption requirements, the liquidity variable and profitability variable were transformed using SQRT and Log 10. Financial distress was measured using the Grover Score (G-Score) model. This study reveal that liquidity and profitability have a significant impact on financial distress, on the other hand leverage does not have a statistically significant effect. Higher liquidity and profitability increase the Grover Score, indicating healthier financial conditions and a lower risk of financial distress. Meanwhile, leverage remains at a manageable level, creating no substantial financial pressure. This study provides empirical evidence of the importance of cash management and profitability in mitigating the risk of financial distress in the food and beverage subsector.
LITERASI KEUANGAN DAN PENGELOLAAN SAMPAH PLASTIK MENJADI PRODUK KREATIF PADA BANK SAMPAH LUMINTU SEMARANG Machmuddah, Zaky; Sumaryati, Anna; Ratnawati, Juli; Minarso, Bambang
ABDIMAS UNWAHAS Vol. 10 No. 2 (2025): Abdimas Unwahas
Publisher : Universitas Wahid Hasyim Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31942/abd.v10i2.14856

Abstract

Bank Sampah Lumintu adalah sebuah lembaga berbasis komunitas yang berlokasi di Kelurahan Sampangan, Kecamatan Gajahmungkur, Kota Semarang. Berdiri sejak tahun 2015, Bank Sampah ini memiliki misi untuk mendorong kesadaran masyarakat akan pentingnya pengelolaan sampah berbasis 3R (Reduce, Reuse, Recycle), sekaligus menyediakan alternatif tabungan berbasis sampah anorganik. Berdasarkan hasil diskusi dan identifikasi langsung bersama pengurus Bank Sampah Lumintu, telah ditemukan permasalahan pengelolaan keuangan yang manual dan sampah yang tidak bernilai tambah untuk meningkatkan efektivitas dan keberlanjutan kegiatan ekonomi berbasis lingkungan yang dilakukan oleh lembaga ini. Permasalahan ini menyebabkan lemahnya akuntabilitas internal, sulitnya melakukan evaluasi berkala, serta menghambat pengembangan usaha karena tidak ada informasi keuangan yang dapat dianalisis secara kuantitatif. Solusi difokuskan pada peningkatan kapasitas, pendampingan teknis, serta pengembangan sistem sederhana namun berkelanjutan yang dapat diterapkan oleh mitra secara mandiri pasca-pengabdian. Metode pengabdian masyarakat dilakukan dengan beberapa tahap, yaitu sosialisasi, pelatihan, penerapan teknologi, pendampingan, dan evaluasi. Pengabdian masyarakat ini menunjukkan bahwa pelatihan literasi keuangan yang kontekstual, sederhana, dan praktis sangat efektif dalam meningkatkan kemampuan tata kelola keuangan lembaga ekonomi rakyat. Selain itu, pendampingan pasca-pelatihan menjadi faktor penting untuk memastikan implementasi berjalan dengan baik. Temuan dan pengalaman tersebut menjadi dasar pendekatan yang digunakan dalam kegiatan pengabdian kepada masyarakat di Bank Sampah Lumintu.
Pengaruh Profitabilitas, Leverage, Komisaris Independen, Kepemilikan Institusional, dan Ukuran Perusahaan terhadap Tax Avoidance pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia pada Tahun 2020-2024 Septian Faiz Witana; Purwantoro; Anna Sumaryati; Ira Septriana
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 12 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i12.9744

Abstract

The study aims to analyze the effect of profitability, leverage, independent commissioners, institutional ownership, and company size on tax avoidance in manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2020–2024 period. Employing a quantitative method with a purposive sampling technique, 248 secondary data points from annual reports were obtained and analyzed using multiple linear regression with SPSS 25. The results indicate that profitability has an effect on tax avoidance, whereas leverage, independent commissioners, institutional ownership, and company size have no effect. Simultaneously, all variables have an effect on tax avoidance.
Co-Authors ., Riska Acep Komara Adelia, Elsa Wahyu Aisyah Amalia Ananda, Marisa Julia Andika, Arditya Dian Apasya, Trida Bambang Minarso, Bambang Citra Adi Oktania Kumaladewi Devina Putri Indra Satata Dian Indriana Hapsari Durya, Ngurah Pandji Mertha Agung Dwiarso Utomo Enny Susilowati Mardjono Entot Suhartono Handojo, Natalistyo Tjatur Andi Hayu Wikan Kinasih Hayu Wikan Kinasih Hayu Wikan Kinasih Hermawan Triono Imang Dapit Pamungkas Ira Septriana Juli Ratnawati Juli Ratnawati Kristianto, Anggelica Yufa Kunco Teguh Wijayanto Kusni Ingsih Machmuddah, Zaky Mayashita Ayunindya Safitri Melati Oktafiyani Muchamad Aprillia Salas Muchammad Syafrudin Ngurah Pandji Mertha Agung Durya Novreza Putra Satoto Pamudya, Fani Artamevia Pandji, Nadia Pentamitta Pratiwi, Ririh Dian Purwantoro Rachman, Raisa Hanifa Ratna Herawati Retno Indah Hernawati Ririh Dian Pratiwi Ririh Dian Pratiwi Rosyad Aldi Maulana Savitri, Putri Amelia Selyna Widyadari Septian Faiz Witana Triono , Hermawan Tutut Tribuana Wati Vanessa Berliana Santoso Widjajanto, Robertus Steven Yohana Elliza Sitohang