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All Journal The Indonesian Accounting Review Journal of Economic, Bussines and Accounting (COSTING) EKONOMIS : Journal of Economics and Business Jurnal Analisa Akuntansi dan Perpajakan Buletin Poltanesa Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) Golden Ratio of Auditing Research Indonesian Journal of Business Analytics (IJBA) Jurnal Akuntansi dan Keuangan Journal of Accounting Research, Organization and Economics (JAROE) PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi Akuntansi: Jurnal Riset Ilmu Akuntansi JIBEMA: Jurnal Ilmu Bisnis, Ekonomi, Manajemen, dan Akuntansi
Nella Yantiana
Universitas Tanjungpura
Agriculture, Biological Sciences & Forestry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

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Determinan Financial Distress pada Industri Batu Bara Indonesia Nurul Qomariah; Khristina Yunita; Nella Yantiana
AKUA: Jurnal Akuntansi dan Keuangan Vol. 4 No. 3 (2025): Juli 2025
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/akua.v4i3.4589

Abstract

The purpose of this study is to test and analyze the effect of profitability, liquidity and leverage on financial distress with the interaction of the size of the Public Accounting Firm (KAP) as a moderating variable. The object of this study is the coal industry listed on the Indonesia Stock Exchange (IDX) for the period 2021-2024. Sampling using purposive sampling method and obtained 56 samples. This research method uses a quantitative approach with the help of Eviews 12 software. The research variables consist of profitability, liquidity, leverage, size of the Public Accounting Firm (KAP), and financial distress as measured using the Interest Coverage Ratio (ICR). The study results show that profitability contributes positively to financial distress, liquidity and leverage have no effect on financial distress, KAP size does not moderate the relationship between profitability liquidity, and leverage on financial distress. These findings suggest that profitability is a major factor in maintaining the financial stability of companies, especially in the coal sector which is vulnerable to market volatility. Therefore, maintaining profit is an important step in reducing the risk of financial distress.
ANTARA DATA DAN FISIK: MENELUSURI MISTERI PERSEDIAAN YANG MENGHILANG DALAM SISTEM INFORMASI AKUNTANSI Wishen Richnady; Nella Yantiana; Rusliyawati Rusliyawati
Journal of Economic, Bussines and Accounting (COSTING) Vol. 8 No. 4 (2025): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/yh807r48

Abstract

Perkembangan sistem informasi akuntansi dapat dirasakan manfaatnya terutama pada perusahaan ritel dalam mengelola persediaan. Namun penggunaan sistem informasi akuntansi masih membuat perusahaan mengalami kehilangan persediaan, sehingga hal ini menimbulkan selisih persediaan antara data dan fisik, seperti kasus yang terjadi pada CV Cindayu. CV Cindayu merupakan perusahaan ritel yang menjual berbagai barang kebutuhan masyarakat setempat. Tujuan dari penelitian ini adalah untuk mencari tahu faktor apa saja penyebab hilangnya persediaan dan seberapa penting peran sosial dalam menggunakan sistem informasi akuntansi. Metode yang digunakan adalah metode kualitatif deskriptif dengan menggunakan pendekatan studi kasus. Penelitian ini menggunakan wawancara mendalam bersama karyawan CV Cindayu untuk memperoleh data primer secara langsung. Peneliti juga melakukan observasi secara langsung pada CV Cindayu untuk mengetahui bagaimana prosedur dan pengendalian internal terhadap pengelolaan persediaan.  Hasil penelitian menunjukan bahwa sistem informasi akuntansi yang digunakan pada CV Cindayu sudah baik, namun yang menyebabkan hilangnya persediaan adalah kurangnya pengendalian internal dan peran sosial yang bekerja.
Pengaruh Digitalisasi Banking terhadap Kinerja Keuangan pada Perusahaan Perbankan Konvensional di Indonesia Ria Ridhayanti; Gita Desyana; Nella Yantiana
JIBEMA: Jurnal Ilmu Bisnis, Ekonomi, Manajemen, dan Akuntansi Vol. 4 No. 1 (2026): July
Publisher : CV. Muris Global Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62421/jibema.v4i1.639

Abstract

Tujuan dari penelitian ini adalah untuk menganalisis pengaruh mobile banking dan internet banking terhadap kinerja keuangan pada perusahaan perbankan konvensional di Indonesia periode 2022–2024, dengan menggunakan ukuran perusahaan sebagai variabel kontrol. Penelitian ini menggunakan pendekatan kuantitatif dengan data sekunder yang bersumber dari laporan tahunan perusahaan perbankan yang terdaftar di Bursa Efek Indonesia. Melalui teknik purposive sampling, terpilih 42 perbankan konvensional yang dijadikan sampel penelitian. Data dianalisis menggunakan regresi data panel dengan Random Effect Model, yang diolah dengan bantuan software EViews 14. Temuan penelitian mengindikasikan bahwa mobile banking memberikan pengaruh signifikan terhadap kinerja keuangan, sementara internet banking tidak menunjukkan pengaruh yang signifikan. Secara simultan, mobile banking, internet banking, dan ukuran perusahaan sama-sama berpengaruh signifikan terhadap kinerja keuangan perusahaan perbankan. Penelitian ini mengindikasikan adanya kecenderungan bahwa mobile banking berperan lebih besar dibandingkan internet banking dalam peningkatan kinerja keuangan perusahaan perbankan, sehingga dapat menjadi salah satu bahan pertimbangan bagi manajemen perbankan dalam pengembangan layanan digital.
Pengaruh Likuiditas dan Leverage terhadap Profitabilitas Perusahaan Sektor Industrial dengan Ukuran Perusahaan sebagai Variabel Moderasi Jesika Heriyanti; Ayu Umyana; Nella Yantiana
Ekonomis: Journal of Economics and Business Vol 10, No 2 (2026): September
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/ekonomis.v10i2.2877

Abstract

This study aims to analyze the effect of liquidity and leverage on the profitability of industrial sector companies listed on the Indonesia Stock Exchange (IDX) during the 2021-2024 period, and to test whether company size can moderate this relationship. Using a purposive sampling method, a sample of 96 observations was obtained. The analytical method used was panel data regression analysis with a Random Effects Model (REM) approach and Moderated Regression Analysis (MRA) through the E-Views program. The results showed that partially, neither liquidity nor leverage had a significant effect on company profitability. Furthermore, the MRA test results proved that company size was unable to moderate the effect of liquidity and leverage on profitability. The Adjusted R-squared value of 2.3% indicates that the ability of the independent and moderating variables to explain variations in profitability is very limited, while the remaining is influenced by other factors outside the research model.
Compliance with Permendagri 47/2021 and SIPD Regarding the Unqualified Opinion: The Mediating Role of Regional Asset Disclosure Junaidi; Elok Heniwati; Nella Yantiana
Indonesian Journal of Business Analytics Vol. 6 No. 4 (2026): August 2026
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijba.v6i4.16734

Abstract

This study aims to examine the influence of compliance with Permendagri 47/2021 and the implementation of the Regional Government Information System (SIPD) on the acquisition of Fair Opinion Without Exception (WTP) from the Audit Board (BPK), with the Disclosure of Regional Property (BMD) as a mediation variable. The research uses a quantitative approach through a survey of 104 financial and asset management apparatus in the Regional Apparatus Organization (OPD) of Sanggau Regency, West Kalimantan. The sampling technique uses proportionate stratified random sampling with the Slovin formula (e=5%). The data was analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS 4.0. The results of the study showed: (1) compliance with Permendagri 47/2021 had a positive and significant effect on BMD disclosure (β=0.384; p<0.001); (2) the implementation of SIPD has a positive and significant effect on BMD disclosure (β=0.421; p<0.001); (3) BMD disclosure had a positive and significant effect on WTP opinion (β=0.354; p<0.001); (4) compliance with Permendagri 47/2021 has a positive and significant effect on the WTP opinion (β=0.312; p=0.001); (5) the implementation of SIPD has a positive and significant effect on WTP opinion (β=0.287; p=0.002); and (6) BMD disclosure partially mediates the relationship between the compliance of Permendagri 47/2021 and SIPD with the WTP opinion (VAF=30.4% and 34.1%). These findings contribute theoretically within the framework of Stewardship Theory, Agency Theory, and Institutional Theory, and provide practical implications for local governments to prioritize asset governance and regional financial digitalization to achieve optimal public accountability.
The Effect of Profitability, Liquidity, and Activity Ratios on Financial Distress with Managerial Ownership as a Moderating Variable Rizky Anugrah Yuwinsyah Nur Pratama; Nella Yantiana; Djunita Permata Indah
Golden Ratio of Auditing Research Vol. 7 No. 1 (2027): July - January
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grar.v7i1.2570

Abstract

This study examines the effect of profitability, liquidity, dan activity on financial distress, dan investigates the moderating role of managerial ownership. The population comprises transportation dan logistics companies listed on the Indonesia Stock Exchange for the 2021–2025 period. Using purposive sampling, 10 companies were selected, yielding 50 firm-year observations. The panel data were analyzed using Moderated Regression Analysis (MRA) with EViews 14 SV. This study provides an empirical contribution by examining the moderating role of managerial ownership on financial distress within capital-intensive transportation and logistics companies. Profitability significantly affects financial distress, whereas liquidity dan activity demonstrate no significant impact. Additionally, managerial ownership fails to moderate the relationship between these financial ratios dan financial distress. These findings emphasize the necessity for companies to evaluate internal cash resilience dan strengthen management oversight to develop robust risk mitigation strategies against cost volatility.
Pengaruh Corporate Social Responsibility dan Leverage terhadap Return on Assets dengan Nilai Perusahaan sebagai Variabel Moderasi Rizka Kurnia Sari; Nella Yantiana; Nina Febriana Dosinta
Akuntansi Vol. 5 No. 1 (2026): Maret: Jurnal Riset Ilmu Akuntansi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v5i1.3314

Abstract

This study aims to examine the effects of Corporate Social Responsibility (CSR) and leverage on Return on Assets (ROA) and to investigate the moderating role of firm value in mining companies listed on the Indonesia Stock Exchange during the 2022–2024 period. The study employed a quantitative approach using purposive sampling, resulting in 90 observations from 30 companies. Data were analyzed using Moderated Regression Analysis (MRA) with SPSS version 25. The findings indicate that both CSR and leverage have a negative and significant effect on ROA, suggesting that greater CSR disclosure and higher leverage were not associated with improved profitability during the study period. Furthermore, firm value positively moderates the relationship between CSR and ROA, indicating that companies with higher firm value are better able to maximize the financial benefits of CSR activities. Conversely, firm value negatively moderates the relationship between leverage and ROA by strengthening the adverse effect of leverage on profitability. These findings emphasize the importance of implementing effective CSR strategies while maintaining an optimal capital structure to preserve financial performance and enhance long-term firm value and sustainable business competitiveness.
Co-Authors Afriani Fitra Fadilah Antonius Binsar Saragih Auro Osti Berliana Hutabarat Ayu Umyana Bella Dwi Septiwana Djunita Permata Indah Eka Yuniarsih Elok Heniwati Fariastuti Fariastuti Gita Desyana Inayah Isnaini Ira Grania Mustika Jesika Heriyanti Juanda Astarani Junaidi Khristina Yunita Kiki Mery Muhammad Fahmi Nina Febriana Dosinta Nurul Qomariah Ria Ridhayanti Richard Sharon Manunggal Pasulu Ricky Ricky Rizka Kurnia Sari Rizky Anugrah Yuwinsyah Nur Pratama Rudy Kurniawan Rusliyawati, Rusliyawati Syarif M. Helmi Tri Pratondo Aryawan Vitriyan Espa Wishen Richnady Wukuf Dilvan Rafa