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PENGARUH OPERATING CAPACITY, SALES GROWTH, DAN LEVERAGE TERHADAP FINANCIAL DISTRESS (STUDI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI SUBSEKTOR FOOD AND BEVERAGE TAHUN 2018-2021) Delia, Amara; Suhaidar, Suhaidar; Anggita, Wenni
Jurnal Bina Akuntansi Vol. 11 No. 1 (2024): Jurnal Bina Akuntansi Volume 11 nomor 1 Januari Tahun 2024
Publisher : Sekolah Tinggi Ilmu Ekonomi Wiyatamandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52859/jba.v11i1.590

Penelitian ini bertujuan untuk menganalisis Pengaruh Operating Capacity, Sales Growth, dan Leverage Terhadap Financial Distress pada Perusahaan Manufaktur Subsektor Food and Beverage di Bursa Efek Indonesia Tahun 2018-2021. Jumlah sampel yang digunakan dalam penelitian ini sebanyak 120 perusahaan subsektor food and beverage yang dihitung dengan teknik purposive sampling. Jenis data yang digunakan merupakan data sekunder. Penelitian ini menggunakan pendekatan kuantitatif dengan metode analisis data dan pengujian hipotesis menggunakan analisis statistik deskriptif dan analisis regresi data panel. Hasil penelitian ini menunjukkan bahwa operating capacity dan sales growth berpengaruh negatif dan signifikan terhadap Financial Distress pada perusahaan manufaktur subsektor food and beverage tahun 2018-2021. Sementara itu, leverage berpengaruh positif dan signifikan terhadap Financial Distress pada perusahaan manufaktur subsektor food and beverage tahun 2018-2021.

Pengaruh Sistem Akuntansi Keuangan Daerah, Transparansi Publik dan Aktivitas Pengendalian terhadap Akuntabilitas Keuangan pada Badan Keuangan Daerah Provinsi Kepulauan Bangka Belitung Putri, Tasya Kirana Maharani; Suhaidar, Suhaidar; Rudianto, Nur Ahmad Ricky
Indo-Fintech Intellectuals: Journal of Economics and Business Vol. 4 No. 4 (2024): Indo-Fintech Intellectuals: Journal of Economics and Business
Publisher : Lembaga Intelektual Muda (LIM) Maluku

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54373/ifijeb.v4i4.1620

Financial accountability refers to the obligations and openness of an entity, be it a government, organization, or company, in managing, reporting, and being accountable for the use of its funds and financial resources. This research aims to analyze and determine the influence of the regional financial accounting system, public transparency, financial control and accountability activities in the Regional Financial Agency of the Bangka Belitung Islands Province. This study uses a quantitative approach. The sample in this study was 140 respondents. The data analysis technique is multiple regression analysis. Based on research results, regional financial accounting systems have no effect on financial accountability, public transparency has no effect on financial accountability, and control activities have an effect on financial accountability.

Analysis of Distribution and Consumption Patterns in Pangkalpinang City Suhaidar Suhaidar; M. Afdal Samsuddin; Nurwasya Nurwasya; Ria Atlantika
Equity: Jurnal Ekonomi Vol 12 No 1 (2024): Equity : Jurnal Ekonomi
Publisher : Universitas Bangka Belitung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33019/equity.v12i1.312

The food industry not only fulfils basic human needs for survival, but is also one of the vital economic sectors for a region. It creates jobs, from farmers to distributors, and drives various related industries such as packaging and transportation. Furthermore, the export of food products can be a significant source of foreign exchange. Thus, the healthy and sustainable development of the food industry not only ensures the food security of the community, but also contributes to economic growth and overall regional welfare. The purpose of this study is to analyze distribution and consumption patterns in Pangkalpinang City, using analysis of market structure detection, and analysis of trade and transport margins. The data from this study uses primary data, the results show that the distribution pattern of cooking oil and chicken eggs has the longest path and the pattern of consumption of food commodities contributing to the highest deflation is rice

Pengaruh Sistem Akuntansi Keuangan Daerah, Transparansi Publik dan Aktivitas Pengendalian terhadap Akuntabilitas Keuangan pada Badan Keuangan Daerah Provinsi Kepulauan Bangka Belitung Tasya Kirana Maharani Putri; Suhaidar Suhaidar; Nur Ahmad Ricky Rudianto
Indo-Fintech Intellectuals: Journal of Economics and Business Vol. 4 No. 4 (2024): Indo-Fintech Intellectuals: Journal of Economics and Business
Publisher : Lembaga Intelektual Muda (LIM) Maluku

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54373/ifijeb.v4i4.1620

Financial accountability refers to the obligations and openness of an entity, be it a government, organization, or company, in managing, reporting, and being accountable for the use of its funds and financial resources. This research aims to analyze and determine the influence of the regional financial accounting system, public transparency, financial control and accountability activities in the Regional Financial Agency of the Bangka Belitung Islands Province. This study uses a quantitative approach. The sample in this study was 140 respondents. The data analysis technique is multiple regression analysis. Based on research results, regional financial accounting systems have no effect on financial accountability, public transparency has no effect on financial accountability, and control activities have an effect on financial accountability.

Pengaruh Financial Stability, Ineffective Monitoring dan Change In Auditor Terhadap Fraudulent Financial Reporting (Studi Pada Perusahaan Subsektor Perbankan yang Terdaftar Di Bursa Efek Indonesia (BEI) Tahun 2018-2022) Agli, Jestin Prima; Suhaidar, Suhaidar; Anggita, Wenni
Innovative: Journal Of Social Science Research Vol. 4 No. 2 (2024): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v4i2.10405

Penelitian ini bertujuan untuk menganalisis fraudulent financial reporting melalui fraud hexagon theory yang terdiri dari variabel financial stability, change in director, political connection, ineffective monitoring, change in auditor, dan CEO duality. Jumlah sampel yang digunakan dalam penelitian ini sebanyak 34 perusahaan dengan 170 unit analisis yang diambil berdasarkan teknik purposive sampling. Jenis data yang digunakan merupakan data sekunder. Penelitian ini menggunakan pendekatan kuantitatif dengan metode analisis regresi berganda. Hasil penelitian menunjukkan bahwa financial stability berpengaruh positif dan signifikan terhadap fraudulent financial reporting karena memberikan tekanan bagi manajemen untuk melaporkan total aset perusahaan yang tinggi. Ineffective monitoring berpengaruh positif dan tidak signifikan terhadap fraudulent financial reporting karena perusahaan memiliki tingkat pengendalian internal yang baik dalam pembagian tugas serta audit yang teratur sehingga tidak memberikan kesempatan bagi manajemen melakukan tindakan kecurangan. Change in auditor berpengaruh positif dan tidak signifikan terhadap fraudulent financial reporting karena hasil audit periode sebelumnya cukup baik dan sesuai dengan perkiraan biaya perusahaan untuk keperluan audit.

Pengaruh Growth Opportunity Terhadap Cash Holding (Studi Pada Perusahaan Pertambangan Sub Sektor Batu Bara yang Terdaftar Di BEI Tahun 2020-2022) Yamsyah, Annisa Zhafira; Suhaidar, Suhaidar; Anggita, Wenni
Innovative: Journal Of Social Science Research Vol. 4 No. 3 (2024): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v4i3.11037

Cash Holding atau ketersediaan kas merupakan hal yang sangat penting dalam perusahaan sehingga perusahaan harus memiliki sistem pengelolaan kas yang baik, apabila perusahaan tidak memiliki kas maka aktivitas yang terjadi di perusahaan tidak mampu berjalan dengan lancar. Penelitian ini bertujuan untuk mengetahui pengaruh growth opportunity terhadap cash holding. Teknik pengumpulan sampel menggunakan purposive sampling dan berdasarkan kriteria yang telah ditentukan yaitu sebanyak 25 sampel perusahan pertambangan sub sektor batu bara yang terdaftar di BEI tahun 2020-2022. Penelitian ini menggunakan pendekatan kuantitatif dengan metode analisis data berupa analisis regresi data panel dengan menggunakan E-Views 12. Hasil penelitian ini menunjukkan bahwa growth opportunity tidak berpengaruh terhadap cash holding.

Pengaruh Persepsi Kemudahan, Persepsi Manfaat Dan Persepsi Risiko Terhadap Niat Pelaku UMKM Kota Pangkalpinang Menggunakan Quick Response Code Indonesian Standard (QRIS) Intani, Vilka; Suhaidar, Suhaidar; Rahmadoni, Firman
Innovative: Journal Of Social Science Research Vol. 4 No. 5 (2024): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v4i5.15369

Penelitian ini bertujuan untuk mengetahui pengaruh persepsi kemudahan, persepsi manfaat, dan persepsi risiko terhadap niat pelaku UMKM Kota Pangkalpinang Menggunakan Quick Response Indonesian Standard (QRIS). Penelitian ini menggunakan pendekatan kuantitatif. Populasi dalam penelitian ini adalah pelaku UMKM di Kota Pangkalpinang yang telah menggunakan merchant QRIS untuk pembayaran secara non tunai dengan jumlah sampel sebanyak 100 pelaku UMKM. Teknik pengambilan sampel menggunakan conveince sampling. Penelitian ini menggunakan analisis regresi linier berganda. Hasil penelitian ini menunjukkan bahwa persepsi kemudahan berpengaruh positif terhadap niat pelaku UMKM Kota Pangkalpinang menggunakan Quick Response Code Indonesian Standard (QRIS). Persepsi manfaat berpengaruh positif terhadap niat pelaku UMKM Kota Pangkalpinang menggunakan Quick Response Code Indonesian Standard (QRIS). Persepsi risiko berpengaruh negatif terhadap niat pelaku UMKM Kota Pangkalpinang menggunakan Quick Response Code Indonesian Standard (QRIS).

Implementation of Internet Financial Reporting to Increasing Accountability in Zakat Management Organizations: Based on PSAK No. 109 Suhaidar, Suhaidar; Anggita, Wenni; Karmawan, Karmawan; Rudianto, Nur Ahmad Ricky
Integrated Journal of Business and Economics (IJBE) Vol 5, No 1 (2021): Integrated Journal of Business and Economics
Publisher : Universitas Bangka Belitung

The report of the Zakat Organization Forum (FOZ) states that one of the factors in the weak ability of OPZ in managing national zakat funds is the lack of transparency of zakat managers regarding the publication of the results of collections and other Islamic philanthropic funds. So, the purpose of this research is to see the extent of implementation of internet financial reportring to incresing accountability in zakat management organizations. The method used in this study is descriptive qualitative, with a sample of 11 OPZ who did internet financial reporting in 2017 and 2018. The results of the study revealed that internet financial reporting of OPZ was in the middle category level with a value of 60.13%. This indicates that the level of disclosure of internet financial reporting in Indonesia is still not good because it is still at the intermediate level. This happens because the prevailing regulations are still weak and there has been no action from the government in regulating OPZ financial reporting because OPZ itself is still in the form of non-profit organizations.

The Effect of Annual Report Readability, Carbon Emission Disclosure and Green Accounting Practices on Company Value Anggita, Wenni; Nugroho, Ari Agung; Suhaidar, Suhaidar
Integrated Journal of Business and Economics (IJBE) Vol 8, No 1 (2024): Integrated Journal of Business and Economics
Publisher : Universitas Bangka Belitung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33019/ijbe.v8i1.716

This study aims to analyze the effect of annual report readability, carbon emission disclosure and green accounting practices on company value with the research object of manufacturing companies listed on the IDX in 2020-2022. The approach used in this study is a descriptive quantitative using multiple linear regression. The sample of this study were 38 mining companies with an observation period of 3 years resulting in 114 research data. Data testing was carried out by partial analysis using the eviews tool. The results of this study found that the annual report readability, carbon emission disclosure and green accounting practices had a positive and significant effect on company value. This indicates that the easier an annual report is to read, the higher the quality of information received by its users, especially stakeholders, so that it greatly influences the decision making of investors. In addition, green accounting practices and carbon emissions disclosure is the first step that companies can take to minimize environmental problems faced by companies. This research is different from previous research, this study tries to combine how easy it is to read financial statements and also how environmental accounting and carbon emissions disclosure by companies can increase company value.

Seberapa Sulit Bagi Perusahaan di Indonesia Implementasi XBRL? (Studi Eksplorasi Perusahaan BUMN di Indonesia) Sumiyati, Sumiyati; Ridwan, Muhammad Qomaruddin; Khairiyansyah, Khairiyansyah; Suhaidar, Suhaidar
Jurnal Akuntansi dan Pajak Vol. 24 No. 2 (2024): JAP : Vol. 24, No. 2, Agustus 2023 - Januari 2024
Publisher : ITB AAS INDONESIA

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

This research aims to explore the factors that encourage and slow down the adoption of XBRL in Indonesia, which tends to be stagnant. The results of this research are important for understanding the factors that cause stagnation in XBRL adoption in Indonesia. The method used in this research is qualitative with semi-structured interviews with four sources consisting of companies, auditors, regulators and capital market practitioners. The results show that the use of XBRL in financial reporting should be mandatory for companies in Indonesia. Adopting XBRL in Indonesia is not difficult because the Stock Exchange has provided software that can be used directly, including the required modules. XBRL does not require special skills to run the software because it is easy and ready to use.

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