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All Journal Jurnal Reviu Akuntansi dan Keuangan Jurnal Akuntansi Multiparadigma Media Mahardhika EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) ANALISIS - SCIENTIFIC JOURNAL OF ECONOMICS, MANAGEMENT, BUSINESS, AND ACCOUNTING Jurnal Pengabdian kepada Masyarakat Nusantara International Journal Of Science, Technology & Management (IJSTM) International Journal of Community Service Jurnal Ilmu Akuntansi dan Bisnis Syariah (AKSY) Sustainable : Jurnal Akuntansi Al-DYAS : Jurnal Inovasi dan Pengabdian kepada Masyarakat Jurnal Manajemen dan Penelitian Akuntansi (JUMPA) Journal of Culture Accounting and Auditing Ecoducation
Imawan, Amrizal
Fakultas Ekonomi Dan Bisnis, Universitas Muhammadiyah Lamongan, Lamongan, Indonesia
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Humanities Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mechanical Engineering Public Health Social Sciences Transportation Other

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Pengaruh Profitabilitas, Leverage, dan Solvabilitas terhadap Audit Delay dengan Ukuran Perusahaan sebagai Variabel Moderasi Firnanda, Risma Difa; Megasyara, Ira; Imawan, Amrizal; Febrianti, Devi
Jurnal Manajemen dan Penelitian Akuntansi (JUMPA) Vol 18 No 2 (2025): Juli-Desember
Publisher : Sekolah Tinggi Ilmu Ekonomi Cendekia Bojonegoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58431/jumpa.v18i2.333

Abstract

Audit delay merupakan masalah penting dalam transparansi laporan keuangan, yang dapat memengaruhi pengambilan keputusan oleh investor. Penelitian ini bertujuan untuk menganalisis pengaruh profitabilitas, leverage, dan solvabilitas terhadap audit delay, serta menguji peran ukuran perusahaan sebagai variabel moderasi. Populasi dalam penelitian ini adalah perusahaan sub sektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia (BEI) periode 2021–2023. Pengambilan sampel menggunakan metode purposive sampling, dan diperoleh 38 perusahaan dengan total 114 data observasi. Teknik analisis data menggunakan SEM-PLS (SmartPLS 4). Hasil penelitian menunjukkan bahwa profitabilitas dan leverage berpengaruh negatif signifikan terhadap audit delay, sementara solvabilitas berpengaruh positif signifikan terhadap audit delay. Selain itu, ukuran perusahaan terbukti memoderasi pengaruh profitabilitas, leverage, dan solvabilitas terhadap audit delay.
DOES FIRM VALUE MATTER? EMPIRICAL EVIDENCE FROM INDONESIA Putro, Guruh Marhaenis Handoko; Imawan, Amrizal; Megasyara, Ira; Febrianti, Devi
Jurnal Ilmu Akuntansi dan Bisnis Syariah (AKSY) Vol. 6 No. 2 (2024): Jurnal Ilmu Akuntansi dan Bisnis Syariah
Publisher : UIN Sunan Gunung Djati Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/aksy.v6i2.34719

Abstract

The COVID-19 pandemic has hurt the entire government and corporate financial system, making it difficult for businesses to distribute dividends. During the COVID-19 epidemic, this study examines the possible impact of financial statements on firm value by considering dividend policy as a moderating factor. This research employs a quantitative methodology, utilizing purposive sampling techniques and secondary data. The sample data includes all public companies listed on the Indonesia Stock Exchange between 2020 and 2022. There are 127 sample data. We conducted the test using SmartPLS software. Researchers looked at three financial parameters: profitability, leverage, and liquidity. The research results show that leverage and profitability, not liquidity, can influence firm value. The impact of dividend policy on the relationship between profitability and company value is evident, while it does not affect leverage or liquidity. To identify this problem accurately, the researchers used signal theory to get accurate results in identifying this problem. We hope the research results will alert investors to exercise caution when purchasing shares, particularly in manufacturing companies.
Peningkatan Literasi Keuangan pada Gen Z untuk Menuju Indonesia Emas 2045 pada Seluruh Sekolah SMA/SMK/MA di Kabupaten Lamongan Handoko Putro, Guruh Marhaenis; Imawan, Amrizal; Farihatul Bait, Jennifer; Febrianti, Devi; Megasyara, Ira; Mas'adah, Ninik; Astuti, Suryani Yuli
Jurnal Pengabdian kepada Masyarakat Nusantara Vol. 5 No. 3 (2024): Jurnal Pengabdian kepada Masyarakat Nusantara (JPkMN) Edisi Mei- Agustus
Publisher : Lembaga Dongan Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55338/jpkmn.v5i3.3191

Abstract

Kemampuan seseorang untuk memahami dan mengelola keuangan mereka dengan baik dikenal sebagai literasi keuangan. Mereka memiliki kemampuan untuk membuat keputusan keuangan yang tepat, dalam memilik berbagai produk keuangan, membuat anggaran, mengelola hutang, dan menabung untuk masa depan. Jika seseorang memiliki literasi keuangan yang baik, dapat membantu mereka dalam mengelola uang mereka dengan bijak, mengurangi kesalahan yang mungkin terjadi, serta mengembangkan kebiasaan yang sehat untuk mengatur uang mereka. Dengan literasi keuangan yang baik, seseorang dapat merencanakan pensiun dan membuat investasi yang tepat demi masa depan yang lebih baik. Gen Z memiliki banyak kesempatan untuk berbelanja dengan mudah dan cepat. Karena itu, sangat penting bagi Gen Z untuk memiliki pengelolaan keuangan yang baik agar mereka tidak terjebak dalam perilaku konsumerisme. Tidak hanya generasi saat ini yang membutuhkan literasi keuangan, tetapi juga generasi mendatang, seperti Gen Z, membutuhkan literasi keuangan agar mereka dapat mengelola uang mereka dengan bijak, menghindari masalah keuangan yang sulit, dan memahami kewajiban dan hak mereka dalam kontrak keuangan. Ini membantu mereka mengurangi risiko keuangan di masa depan dan mencegah penipuan praktik keuangan yang tidak etis. Sebaliknya, kurangnya pengetahuan keuangan dapat membuat seseorang lebih rentan terhadap praktik keuangan yang merugikan. Akibatnya, meningkatkan pengetahuan keuangan adalah langkah yang sangat penting bagi setiap orang, terutama bagi generasi yang akan datang. Pengabdian kepada masyarakat ini memberikan pelatihan literasi keuangan kepada siswa SMA, SMK, dan MA di Surabaya untuk memahami dan menerapkannya.
Analisis Penerapan Akuntansi Berdasarkan SAK EMKM Pada UMKM Dwi Loundry Imawan, Amrizal; Mas’adah, Ninik; Safitri, Maya; Fadhil, Faiz Abdillah
SUSTAINABLE Vol 3 No 2 (2023): Volume 3, No.2 November 2023
Publisher : UMSurabaya Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/stb.v3i2.20865

Abstract

The aim of this research is to analyze the suitability of implementing accounting based on SAK EMKM in Dwi Loundry MSMEs. This research was conducted using a qualitative method with a case study approach and the application of recording financial reports based on SAK EMKM using primary and secondary data taken from the Dwi Loundry business. Data collection techniques in this research used observation, interview and documentation techniques and the analysis techniques used were data reduction, data presentation and drawing conclusions. Based on data analysis, the research results show that the Dwi Loundry business has implemented accounting but the recording of financial reports is still done manually and is very simple and its implementation does not follow the provisions in SAK EMKM. The financial report prepared by the Dwi Loundry business is only a profit and loss report, while the financial position report and notes to the financial report do not yet exist. The obstacles that cause SAK EMKM not to be implemented in the Dwi Loundry business are time constraints and not knowing and understanding the preparation of financial reports based on Financial Accounting Standards for Micro, Small and Medium Entities (SAK EMKM). Keywords: Financial Reports, SAK EMKM, and UMKM
ANALISIS PENGARUH OPERATING CASH FLOW, PROFITABILITAS, SALES GROWTH, FIRM SIZE, DAN LEVERAGE TERHADAP PREDIKSI KONDISI FINANCIAL DISTRESS Sholikha, Nikmatus; Febrianti, Devi; Megasyara, Ira; Imawan, Amrizal
ANALISIS Vol. 14 No. 2 (2024): ANALISIS VOL. 14 NO. 02 TAHUN 2024
Publisher : FACULTY OF ECONOMICS AND BUSINESS FLORES UNIVERSITY

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37478/als.v14i2.4542

Abstract

The phenomenon of PKPU (Application for Insolvency and Delayed Debt Payment) on some issuers in the IDX appears to indicate financial problems (financial distress). The research was conducted to test and analyze the impact of operating cash flow, profitability, sales growth, firm size, and leverage on the prediction of financial distress conditions in sub-sector companies heavy construction and civil engineering registered in the IDX in 2020-2022. The sampling techniques used are purposive samplings with samples obtained of 60 data. The quantitative method is used in this study through an associative approach using secondary data as well as using double linear analysis with the SPSS version 22 test tool. The results of this study show that the profitability variables with proxy return on asset have a significant impact on financial distress, while the operating cash flow, sales growth, firm size, and leverage variables of proxy debt to asset ratio have no influence on financial stress. The implications of this study are expected to inform investors to always do financial analysis first before making decisions in the heavy construction and civil engineering subsectors.
Edukasi Literasi Keuangan dan Investasi pada Siswa SMA (SMAN 1 Kembangbahu dan SMK Muhammadiyah 1 Lamongan) Imawan, Amrizal; Febrianti, Devi; Mas'adah, Ninik; Wibowo, Teguh Hadi
Al-DYAS Vol 5 No 1 (2026): FEBRUARI
Publisher : Lembaga Yasin AlSys

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58578/aldyas.v5i1.8896

Abstract

Although financial literacy and financial inclusion have been the focus of various studies and national policies, research that specifically addresses the strengthening of financial literacy, basic accounting, and early investment education among Generation Z in upper secondary education remains limited. This study aimed to evaluate the effectiveness of financial literacy, accounting, and investment outreach and training activities in improving Generation Z’s understanding and readiness for financial decision-making. A qualitative approach was employed through a community service program designed around socialization and training activities, involving 130 students from SMA Negeri 1 Kembangbahu and SMK Muhammadiyah 1 Lamongan selected using purposive sampling. Data were collected using pre-test and post-test questionnaires, observations, and worksheet evaluations, and were analyzed using qualitative descriptive analysis. The results showed an increase in students’ understanding of financial literacy, personal financial management, and the selection of legal investments aligned with their risk profiles. These findings contribute to the development of the concept of financial literacy among young people and broaden understanding of the importance of early financial education in the school context. The study concludes that implementing systematic financial literacy and investment education in secondary education is essential and recommends that schools and education policymakers integrate financial literacy into learning activities. The implications include theoretical contributions to the literature on Generation Z’s financial literacy and practical implications for educational institutions in building students’ financial readiness, while also opening opportunities for further research on the impact of financial literacy on Generation Z’s long-term financial behavior.
Co-Authors Abdul Majid Astuti, Suryani Yuli Devi Febrianti Eva Wany, Eva Fadhil, Faiz Abdillah Faizah, Erna Nur Farihatul Bait, Jennifer Febrianti, Devi Firnanda, Risma Difa Handoko Putro, Guruh Marhaenis HARYANTO Ira Megasyara Ira Megasyara Mas'adah, Ninik Masadah, Ninik Mas’adah, Ninik Maya Safitri Nikmatus Sholikha, Nikmatus Ninik Mas'adah Putro, Guruh Marhaenis Handoko Rosiawan, Rizky Wahyudha Salsabilah, Imroatus Teguh Hadi Wibowo