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All Journal TIJAB (The International Journal of Applied Business) Conference on Community Engagement Project (Concept)
Clarita Valeria Sugianto
Universitas Internasional Batam
Arts Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Other

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Do Accounting, Market, and Macroeconomic Factors Affect Financial Distress? Evidence in Indonesia Muhammad Taufik; Clarita Valeria Sugianto
TIJAB (The International Journal of Applied Business) Vol. 5 No. 2 (2021): NOVEMBER 2021
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/tijab.v5.I2.2021.31061

Abstract

This paper aims to investigate the effect of accounting, market, and macroeconomic factors on financial distress. The investigations were expanded by constructing seven research models to simulate all factors. The research sample includes companies listed on the IDX from 2016 to 2020 which produce 1.710 data. This paper finds that retained earnings (RETA) and earnings (EBITTA) as part of accounting factors have a role in weakening financial distress and can be consistently tested in several research models. Equity (MVE) as part of the market factor weakens financial distress and is consistently tested. Although solvency (SOLV) was described as the company's ability to maximize debt, it is not consistently tested in several research models. Finally, it was found that deflationary conditions caused financial distress which represented macroeconomic factors. This paper makes a practical contribution to companies and governments to evade financial distress
MICROSOFT ACCESS-BASED ACCOUNTING SYSTEM DESIGNATED FOR SMALL AND MEDIUM ENTERPRISE DEPOT AIR GALON YOYO Muhammad Taufik; Clarita Valeria Sugianto
ConCEPt - Conference on Community Engagement Project Vol 2 No 1 (2022): Conference on Community Engagement Project
Publisher : Universitas Internasional Batam

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Abstract

The accounting conventional method is still applied by Depot Air Galon Yoyo. The Microsoft Access-based Accounting System designated for Small and Medium Enterprise (SME) is a form of community service to help overcome the problems experienced by SMEs in recording or keeping accounting records from the conventional system to software-based accounting. The conventional bookkeeping system can cause inefficiency in time for preparing the financial statements, and do not meet the faithful representation’s criteria. Data for the purpose of designing Microsoft Access-based accounting system were obtained through interview with SME’s owner, and field observation. The outputs generated from the accounting application are bookkeeping administration, and reports. The output of bookkeeping administration includes a list of accounts, a list of suppliers, a list of customers, a list of supplies, a general journal form, a purchase form, a sales form, an inventory adjustment form, and a payable payment form. Output reports include income statements, balance sheets, sales reports, purchase reports, remaining inventory reports, remaining accounts payable reports, statements of changes in capital, and financial position. Relational database can be formed with the output of bookkeeping administration and report output that are interconnected. Thus, the implementation of accounting system helps SME in mitigating errors in recording the amount of inventory, reducing the occurrence of errors in payment of debts by SME to suppliers, and save more time in completing SME’s financial reports so that SME owners can quickly make the right decisions for their business to grow.
Co-Authors Muhammad Taufik