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All Journal Resona : Jurnal Ilmiah Pengabdian Masyarakat Jurnal REKOMEN (Riset Ekonomi Manajemen) Kompartemen : Jurnal Ilmiah Akuntansi Dinamisia: Jurnal Pengabdian Kepada Masyarakat Adimas : Jurnal Pengabdian Kepada Masyarakat ACCRUALS (Accounting Research Journal of Sutaatmadja) Jurnal Wacana Ekonomi Akbis: Media Riset Akuntansi dan Bisnis Jurnal Akademi Akuntansi (JAA) Abdimas: Jurnal Pengabdian Masyarakat Universitas Merdeka Malang Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal Ilmiah Manajemen dan Akuntansi
Budianto Budianto
Universitas Teuku Umar
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PELATIHAN PENGOLAHAN DATA PENELITIAN DENGAN SOFTWARE SPSS BAGI MAHASISWA LINTAS PERGURUAN TINGGI DALAM KABUPATEN ACEH BARAT PROVINSI ACEH Zainal Putra; Ishak Hasan; Budianto Budianto; Cut Devi Maulidasari; Syafruddin Chan
Abdimas: Jurnal Pengabdian Masyarakat Universitas Merdeka Malang Vol 3: (Special Issue) December 2018
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/abdimas.v3i0.2666

Abstract

Dari hasil observasi yang kami lakukan, ternyata tidak sedikit mahasiswa menyerahkan pengolahan data penelitiannya kepada penyedia jasa di luar kampus secara ilegal. Namun sangat disayangkan bahwa hasil olahan data yang dilakukan penyedia jasa tersebut banyak terdapat kekeliruan. Hal tersebut dikarenakan si penyedia jasa tidak menguasai teknik dan teori statistik yang mumpuni. Akibatnya hasil pengelolahan data tersebut tidak memenuhi kaidah ilmiah. Fenomena tersebut terjadi karena mahasiswa lebih menyukai budaya instan dalam penyelesaian tugas akhir ketimbang menjalani proses. Dari keprihatian itu, kami mengambil sebuah langkah kongkrit dengan melaksanakan program pengabdian kepada masyarakat dengan tema “Pelatihan Pengelohan Data Penelitian dengan Software SPSS Bagi Mahasiswa Lintas Perguruan Tinggi dalam Kabupaten Aceh Barat Provinsi Aceh. Keterampilan dalam mengoperasikan software SPSS ini sangat penting bagi mahasiswa dalam rangka penyelesaian tugas akhir mereka. Sasaran program ini adalah mahasiswa lintas perguruan tinggi dalam Kabupaten Aceh Barat Provinsi Aceh. Hasil yang dicapai dari program ini adalah: (a). Meningkatnya pengetahuan dan pemahamannya tentang metodologi penelitian, (b). Meningkatnya pengetahuan dan pemahamannya tentang ilmu statistika, dan (c). Memiliki kemampuan dalam mengoperasikan software olah data penelitian, khususnya SPSS. DOI: https://doi.org/10.26905/abdimas.v3i0.2666
Financial Distress Prediction Model in Indonesian State-Owned Enterprises (SOEs) Budianto Budianto; Doddy Setiawan
Jurnal Wacana Ekonomi Vol 25 No 1 (2025): Jurnal Wacana Ekonomi
Publisher : Fakultas Ekonomi Universitas Garut

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52434/jwe.v25i1.44057

Abstract

This paper aims to test the capacity of financial distress model using financial variables (liquidity, cash flow operation, leverage, gross profit margin, return on asset), and non-financial variables (going concern opinion, audit report lag, opinion shopping, additional paid-in capital, subsidies). This study uses 7 years of panel data with a total of 350 observations. The model developed, namely Model 1 (financial variables), Model 2 (non-financial variables), and Model 3 (financial and non-financial variables). Finally, Model 4 (financial and non-financial variables in listed SOEs; and Model 5 (financial and non-financial variables in non-listed SOEs). Data analysis used ordinal logistic regression, where the dependent variable used Altman Z-score. The model’s results prove that the predictive ability of Model 1 is better than Model 2. Likewise, the predictive ability of Model 3 is better than Model 1, and Model 2 predictive ability of Model 4 is better than Model 5. Empirical evidence shows that the variables that are consistently significant across Models (1,2,3,4,5) are Leverage, Gross Profit Margin, and ROA. Meanwhile, the model with the highest prediction accuracy value is Model 4. Financial distress prediction could indeed supervise which businesses have the strongest capital adequacy and which are giving up their ability to compete and are consequently in danger.
Pengaruh Pengungkapan Kinerja Keberlanjutan dan Kebijakan Dividen Terhadap Stabilitas Keuangan Perusahaan IDX ESG Leaders Periode 2020-2024 Nurul Uyuni; Budianto Budianto; Dara Angreka Soufyan
Jurnal Ilmiah Manajemen dan Akuntansi Vol. 3 No. 5 (2026): September: Jurnal Ilmiah Manajemen dan Akuntansi
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/1tgb9c49

Abstract

This research explores how sustainability disclosure and profit distribution practices affect corporate financial soundness among constituents within the IDX ESG Leaders framework across the 2020–2024 timeframe. Adopting a quantitative design, the study analyzed panel data extracted from corporate financial statements and ESG ratings. A sample of 19 firms selected via purposive sampling yielded 95 firm-year observations. Data processing encompassed summary statistics and panel data modeling, where optimal specification was determined through Chow and Hausman diagnostics. Prior to hypothesis evaluation, data integrity was verified against classical assumption violationsspecifically heteroscedasticity and multicollinearity. Parameter significance was assessed via t-statistics, overall model fit using F-tests, and explanatory power through the adjusted R² metric. Empirical findings indicate that sustainability performance disclosure contributes positively and significantly to corporate financial stability. Conversely, dividend policy did not demonstrate a statistically significant individual effect however, the two variables jointly exerted a significant influence on financial stability. All statistical analyses were conducted using EViews 13 software.
Pengaruh variabel keuangan & non-keuangan terhadap financial distress Budianto Budianto; Doddy Setiawan
Kompartemen : Jurnal Ilmiah Akuntansi Vol. 21 No. 2 (2023): KOMPARTEMEN, Vol 21 No 2, September 2023
Publisher : Universitas Muhammadiyah Purwokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30595/kompartemen.v21i2.17942

Abstract

This study aims to provide empirical evidence of the ability to predict financial distress using financial variables (current ratio, cash flow operation, leverage, gross profit margin, and return on assets) and non-financial variables (going concern opinion, audit report lag, opinion shopping, the additional state capital, and subsidies). Model testing uses three steps. First, financial ratios (CR, CFO, LEV, GPM, ROA); second, non-financial ratios (GCO, ARL, SHOP, ASC, SUB); and third, all variables at once. This study uses panel data (2011-2020) with a sample size of 50 Indonesian SOEs. Data analysis uses ordinal logistic regression. The first test results show that CR and ROA positively affect financial distress, while LEV and GPM have a negative effect. The second test results show ARL has a negative effect, while SHOP and SUB have a positive effect. Meanwhile, the third test results show LEV, GPM, and ASC have a negative effect, while ROA and SUB have a positive effect. Based on the r-squared and correctly predicted values, the third model test results are better than the first and second models. Statistically, the ability to predict financial distress that combines financial and non-financial ratios is better than models that only use financial and non-financial ratios. Financial ratios are the most consistent predictor of financial distress in terms of significance.
Co-Authors Doddy Setiawan Doddy Setiawan Eka Suci Wahyuni Ishak Hasan Maulidasari, Cut Devi Nani Verawati Nurul Uyuni Putra, Zainal Rina Maulina Rollis Juliansyah SOUFYAN, DARA ANGREKA Syafruddin Chan