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PROFITABILITAS, KERAGAMAN GENDER, MANAGERIAL AGENCY COTS, DAN KAPASITAS OPERASI TERHADAP FINANCIAL DISTRESS Kartika Sari, Fitry; Maharani, Rieska
SUSTAINABLE Vol 4 No 1 (2024): Volume 4 No 1, Mei 2024
Publisher : UMSurabaya Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/stb.v4i1.22803

ABSTRACT The existence of Covid-19 had also affected the decline in activities and income of various business sectors. If the decrease in income occurred continuously, it was feared that it can cause financial distress and even bankruptcy. The purpose of research determined the Effect of Profitability, Gender Diversity, Managerial Agency Costs, and Operating Capacity on Financial Distress in Infrastructure, Utilities, and Transportation Sector Companies Listed on the Indonesia Stock Exchange for the 2018-2022 period. This study uses a quantitative approach. Data processing techniques using SPSS 16.0 for Windows were tested using multiple linear regression analysis method. The sampling technique used purposive sampling method in order to obtain a sample of 90 companies. The results show that partially (1) Profitability has a positive and significant effect on financial distress. (2) Gender Diversity had a positive and significant influence on financial distress. (3) Managerial agency costs had a positive and significant impact on financial distress. (4) Operating Capacity had a positive and significant impact on financial distress. While simultaneously Profitability, Gender Diversity, Managerial Agency Costs, and Operating Capacity had an influence on financial distress with an adjusted R square value of 34.2%.

CAPITAL INTENSITY DRIVES TAX AGGRESSIVENESS IN INDONESIAN MANUFACTURING Hindayati , Nurul; Maharani , Rieska; Rusmawati , Zeni
International Journal Multidisciplinary (IJMI) Vol. 1 No. 3 (2024): International Journal Multidisciplinary (IJMI)
Publisher : Antis-Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61796/ijmi.v1i3.170

General Background: Tax aggressiveness remains a critical concern for policymakers, especially in emerging markets where regulatory frameworks and corporate practices are evolving. Specific Background: Manufacturing companies, particularly in the basic and chemical industries, play a significant role in the economy of Indonesia. Despite their importance, there is limited research on the impact of accounting conservatism, capital intensity, and earnings management on tax aggressiveness within this sector. Knowledge Gap: Previous studies have inconsistently reported the effects of accounting conservatism, capital intensity, and earnings management on tax aggressiveness, with mixed results and limited focus on the Indonesian context. Aims: This study aims to analyze the impact of accounting conservatism, capital intensity, and earnings management on tax aggressiveness among manufacturing companies in the basic and chemical industry sectors listed on the Indonesia Stock Exchange (IDX) for the period 2018-2022. Results: Using a sample of 115 observations from 23 companies, the study employed multiple regression analysis with IBM SPSS Statistics Version 25. The findings reveal that accounting conservatism and earnings management do not significantly influence tax aggressiveness, as evidenced by significance values of 0.939 and 0.282, respectively. Conversely, capital intensity is positively associated with tax aggressiveness, with a significance value of 0.018. Novelty: This study contributes to the literature by providing empirical evidence on the specific determinants of tax aggressiveness in the Indonesian manufacturing sector, highlighting the significance of capital intensity while challenging the relevance of accounting conservatism and earnings management in this context. Implications: The results offer valuable insights for stakeholders, including policymakers and regulatory bodies, to refine tax regulations and enforcement strategies, ensuring a more effective approach to managing tax aggressiveness in the manufacturing sector.

Determine Marketing Strategies Using SWOT Analysis in The MSME Creative Industry to Design Mock-Up Products Maharani, Rieska; Mukhlis, Imam
BALANCE: Economic, Business, Management and Accounting Journal Vol 21 No 2 (2024): Juli
Publisher : UMSurabaya Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/blc.v21i2.22751

The MSME creative industry has a significant role in local and national economic activities. Creative products from MSMEs provide added value and innovation, create jobs, and support economic growth. MSMEs often face challenges in marketing their products. In increasingly fierce competition, it is important to develop effective marketing strategies. Geographical boundaries are no longer limits today's creative industries. MSMEs in this sector must face competition not only in regional areas but also on a national scale. The research method used in this article is a descriptive qualitative method with a SWOT analysis approach. This research can analyze MSME marketing strategies in the creative industry and become a new contribution to literature and business practices. It is hoped that this research can also provide insight and practical recommendations to MSMEs in the creative industry, the government, and other related parties to increase the competitiveness and growth of the creative industry by using all marketing media and doing it consistently

ANALISIS PENDAPATAN USAHATANI SAYUR HIDROPONIK PADA GREENHOUSE KENDANGSARI KOTA SURABAYA Maharani, Rieska; Rusdi, Zainal; Yunyver, Lynda
Balance Vocation Accounting Journal Vol 5, No 2 (2021): December
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/bvaj.v5i2.5234

ANALISIS PENDAPATAN USAHATANI SAYUR HIDROPONIK PADA GREENHOUSE KENDANGSARI KOTA SURABAYAPenelitian ini bertujuan untuk mengetahui sekaligus membuktikan keberadaan Greenhouse melalui Program Holistik Pembinaan dan Pemberdayaan Desa (PHP2D) berdampak bagi masyarakat dengan mengukur tingkat efisiensi biaya produksi budidaya sayur dengan metode hidroponik. Penelitian ini merupakan penelitian kualitatif yang bersifat deskriptif guna mendeskripsikan besaran biaya yang dikeluarkan, produksi yang dapat dihasilkan, pendapatan yang diperoleh dan besaran tingkat efisiensi dalam satu kali masa tanam. Subjek penelitian yang digunakan dalam penelitian ini adalah ketua dari kelompok binaan greenhouse. Teknik analisis data yang digunakan pada penelitian ini merupakan analisis efisiensi biaya produksi budidaya yang menjelaskan tentang perbandingan ratio antara total pendapatan dengan total biaya yang dikeluarkan selama satu kali masa tanam dengan menggunakan rumus R/C ratio. Hasil pada penelitian ini menunjukkan bahwa usaha budidaya sayur sudah efisien, hal tersebut dikarenakan pelaku budidaya dapat menekan biaya dan mengelolanya dengan baik sehingga pendapatan yang dihasilkan lebih besar nilainya dibanding dengan total biaya yang dikeluarkan. Total biaya produksi yang dikeluarkan untuk Kangkung sebesar Rp. 370.629, Sawi sebesar Rp. 559.149 dan Pakcoy sebesar Rp. 670.239. Total pendapatan yang diperoleh untuk kangkung sebesar Rp. 658.800, Sawi sebesar Rp. 699.300 dan Pakcoy sebesar Rp. 1.014.300. Maka dari hasil biaya dan pendapatan tersebut di peroleh hasil tingkat efisiensi untuk Kangkung sebesar sebesar 1,77, Sawi sebesar 1,25 dan Pakcoy sebesar 1,51.

Feasibility of MSMEs With SWOT Analysis Approach (Case Study at CV. Delta Raya, Sidoarjo) Rieska Maharani; Sudarmiatin Sudarmiatin; Puji Handayati
Wawasan : Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan Vol. 3 No. 3 (2025): Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan
Publisher : Fakultas Teknik Universitas Maritim AMNI Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58192/wawasan.v3i3.3400

The increasingly competitive competition in international market is a challenge for Indonesia. In the development and economic growth, Small and Medium Industries (SMEs) play an important role. This study was conducted to find the most relevant marketing strategy so that sales at CV. Delta Raya, Sidoarjo, can increase. Based on the results of observations, CV. Delta Rata is in quadrant 1, which indicates a favorable situation. For CV. Delta Rata, because it has the strength that can be utilized as an opportunity to increase sales results. With this study, it is expected that business actors will improve the quality and quantity of optimal services, expand the market, and maximize the development of information technology.

PROFITABILITAS, KERAGAMAN GENDER, MANAGERIAL AGENCY COTS, DAN KAPASITAS OPERASI TERHADAP FINANCIAL DISTRESS Kartika Sari, Fitry; Maharani, Rieska
SUSTAINABLE Vol 4 No 1 (2024): Volume 4 No 1, Mei 2024
Publisher : UMSurabaya Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/stb.v4i1.22803

ABSTRACT The existence of Covid-19 had also affected the decline in activities and income of various business sectors. If the decrease in income occurred continuously, it was feared that it can cause financial distress and even bankruptcy. The purpose of research determined the Effect of Profitability, Gender Diversity, Managerial Agency Costs, and Operating Capacity on Financial Distress in Infrastructure, Utilities, and Transportation Sector Companies Listed on the Indonesia Stock Exchange for the 2018-2022 period. This study uses a quantitative approach. Data processing techniques using SPSS 16.0 for Windows were tested using multiple linear regression analysis method. The sampling technique used purposive sampling method in order to obtain a sample of 90 companies. The results show that partially (1) Profitability has a positive and significant effect on financial distress. (2) Gender Diversity had a positive and significant influence on financial distress. (3) Managerial agency costs had a positive and significant impact on financial distress. (4) Operating Capacity had a positive and significant impact on financial distress. While simultaneously Profitability, Gender Diversity, Managerial Agency Costs, and Operating Capacity had an influence on financial distress with an adjusted R square value of 34.2%.

Determine Marketing Strategies Using SWOT Analysis in The MSME Creative Industry to Design Mock-Up Products Maharani, Rieska; Mukhlis, Imam
BALANCE: Economic, Business, Management and Accounting Journal Vol 21 No 2 (2024): Juli
Publisher : UMSurabaya Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/blc.v21i2.22751

The MSME creative industry has a significant role in local and national economic activities. Creative products from MSMEs provide added value and innovation, create jobs, and support economic growth. MSMEs often face challenges in marketing their products. In increasingly fierce competition, it is important to develop effective marketing strategies. Geographical boundaries are no longer limits today's creative industries. MSMEs in this sector must face competition not only in regional areas but also on a national scale. The research method used in this article is a descriptive qualitative method with a SWOT analysis approach. This research can analyze MSME marketing strategies in the creative industry and become a new contribution to literature and business practices. It is hoped that this research can also provide insight and practical recommendations to MSMEs in the creative industry, the government, and other related parties to increase the competitiveness and growth of the creative industry by using all marketing media and doing it consistently

The Influence of Financial Literacy and Lifestyle on Student Financial Management Behavior Putri, Afrizna Kurnia; Fatihudin, Didin; Maharani , Rieska
The Journal of Financial, Accounting, and Economics Vol. 1 No. 1 (2024)
Publisher : PT. Global World Scientific

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58857/JFAE.2024.v01.i01.p01

The purpose of this study was to determine the effect of financial literacy and lifestyle on Financial Management Behavior of Management Students of Muhammadiyah University of Surabaya. The following research uses a quantitative approach and analytical method multiple linear regression. The data collection technique in this study used a questionnaire with a sample of 181 respondents. The results of the following research show that financial literacy, and lifestyle simultaneously have a positive and significant effect on financial management behavior of management students of Muhammadiyah University of Surabaya. While partially the variable that greatly influences is financial literacy, the lifestyle variables have no significant effect on financial management behavior of management students of Muhammadiyah University of Surabaya. So with financial literacy a person can manage his finances appropriately and efficiently.

The Effect Of Company Size And Profitability On Company Value, With Dividend Policy as Mediating Widodo, Moch. Wahyu; Maharani, Rieska; Makaryanawati
Jurnal Nusantara Aplikasi Manajemen Bisnis Vol 10 No 2 (2025): Jurnal Nusantara Aplikasi Manajemen Bisnis
Publisher : UNIVERSITAS NUSANTARA PGRI KEDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/nusamba.v10i2.22656

Research Aim: This study aims to analyze the factors that influence firm value in non-consumer cyclical industry sectors. Approach: The study employs a descriptive quantitative approach using Partial Least Squares (PLS) analysis with SmartPLS software. Secondary data were obtained from financial reports of companies in the non-consumer cyclical sector listed on the Indonesia Stock Exchange (IDX). The tested variables include profitability, liquidity, leverage, and dividend policy as determinants of firm value. Research Finding: The results show that only profitability has a significant and positive effect on firm value, while liquidity, leverage, and dividend policy do not have a significant influence. This finding emphasizes that investors still prioritize profitability as the main indicator of firm value. Theoretical Contribution/Originality: This study contributes to strengthening the empirical literature on firm value by highlighting the dominance of profitability as a determinant variable in the non-consumer cyclical sector. Practitioner/Policy Implication: The findings provide guidance for investors to assess firm value based on financial performance indicators, particularly profitability, when making investment decisions. Research Limitation: This study is limited to the non-consumer cyclical industry sector and does not include other industries that may show different determinant patterns of firm value.

ANALYSIS OF DIFFERENCES IN THE PERCEPTIONS OF ACCOUNTING ACADEMICS REGARDING THE IMPLEMENTATION OF ISLAMIC ACCOUNTING COURSES (CASE STUDY AT MUHAMMADIYAH UNIVERSITY SURABAYA) Maharani, Rieska; Nuraini, Fitri; A, Andrianto
Jurnal Ekonomi dan Bisnis Islam (Journal of Islamic Economics and Business) Vol. 3 No. 1 (2017): JANUARI-JUNI 2017
Publisher : Universitas Airlangga

This study aims to determine differences in perceptions of academics of accounting on the application of sharia accounting courses at the University of Muhammadiyah Surabaya. The object of this study is the perception of accounting academics on the application of sharia accounting subjects with the sampling technique is purposive sampling. The method used deskrip qualitative research by distributing questionnaires and interviews. Results are used to deploy as many as 7 lectures and 21 accounting students who took thesis. Based on the results of questionnaires and interviews can be concluded that there are no differences in the perception of accounting academics of sharia accounting courses at the University of Muhammadiyah Surabaya. And both parties agree will demonstrate the application of sharia accounting subjects, with the course is expected to prospective accountant can apply. Keywords: Perception, Islamic Accounting

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