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PENGARUH FINANCIAL INDICATORS DAN CORPORATE GOVERNANCE TERHADAP FINANCIAL DISTRESS Rosa Arlina Nurulita; Akhmad Samsul Ulum; Amalia Ilmiani
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 3 No. 1 (2020): Fair Value : Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Financial distress occurs before a company actually goes bankrupt, due to theinability to pay financial obligations that have matured. This study intends toexamine the effect of corporate governance and financial indicators which includefirm performance, financial leverage, firm size, and lagged financial distress onfinancial distress. The sample was taken using a purposive technique from retailtrading companies that publish financial reports on the Indonesia Stock Exchange(IDX) during the 2015-2019 period. A total of 85 data on retail trading companieswere obtained and then tested using logistic regression techniques. The results ofthis study indicate that firm performance has a negative effect on financial distress.Financial leverage and lagged financial distress have a positive effect on financialdistress. Firm size and corporate governance have no effect on financial distress.

PENGARUH KINERJA KEUANGAN, STRUKTUR MODAL DAN PERGANTIAN CHIEF EXECUTIVE OFFICER (CEO) TERHADAP RETURN SAHAM Sevilla Elfa Huwaida; Amalia Ilmiani
Jurnal Akuntansi dan Pajak Vol 25, No 1 (2024): JAP : Vol. 25, No. 1, Februari 2024 - Juli 2024
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v25i1.14298

Stock return is the percentage of profits obtained from investments that have been made, which is often an attractive factor for investors to invest their capital in the stock market. This is a basic framework that writers can use to illustrate the concept. shares are the rate of return on the investment that has been made. Stock returns can attract investors to invest their funds in the capital market. This research aims to determine the effect of financial performance as proxied by liquidity and profitability, capital structure and CEO turnover on stock returns in energy sector companies listed on the Indonesia Stock Exchange for the 2019-2022 period. The sample for this research was 84 data with a sampling method, namely purposive sampling. The analysis technique used is PLS-SEM using WarpPLS 7.0 software. The results of this research show that (1) Liquidity (CR) has no effect on stock returns, (2) Profitability (ROE) has a significant positive effect on stock returns, (3) Capital structure (WCTO) has a significant negative effect on stock returns, (4) CEO change has no effect on stock returns.

The Influence of Corporate Social Responsibility, Net Working Capital, and CEO Duality on Cash Holding Ilmiani, Amalia; Mutmainah, Dinda Maulin; Ardiyani, Komala; Mahmudah, Dinda Amalia
AJAR Vol 8 No 01 (2025): Atma Jaya Accounting Research (AJAR)
Publisher : Magister Akuntansi - Universitas Atma Jaya Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35129/ajar.v8i01.534

This Study aims to determine the effect of corporate social responsibility (CSR), net working capital (NWC), and CEO Duality in banking sub-sector companies listed on the Indonesia Stock Exchange from 2018 to 2022. The data collection method used is purposive sampling, with a total sample of 25 banking companies listed on the Indonesia stock exchange from 2018 to 2022. Data analysis in this research was conducted using Partial Least Square (PLS) – Structural Equation Modeling (SEM). The results of this study are corporate social responsibility has a negative infuence on cash holding, net working capital has a positive influence on cash holding and ceo duality has a negative influence on cash holding.

PKM: Pembinaan Wirausaha Berbasis Pengembangan Usaha Kreatif dan Inovatif Mahirun, Mahirun; Ahliansyah, Muhammad Rafli; Kushermanto, Andi; Satrio, Danang; Ilmiani, Amalia; Prasetiyani, Titi Rahayu
DEDIKASI PKM Vol. 6 No. 2 (2025): DEDIKASI PKM
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/dkp.v6i2.48560

Pembinaan wirausaha berbasis pengembangan usaha kreatif dan inovatif di Kota Pekalongan merupakan upaya pengembangan UMKM untuk berdaya saing dengan usaha lain yang sudah ada dan maju. Dinas Perindustrian dan Tenaga Kerja Kota Pekalongan bekerja sama dengan Fakultas Ekonomi dan Bisnis Universitas Pekalongan melakukan kegitan pembinaan bertujuan untuk memberikan motivasi berusahaa dan meninkatkan profesionalisme pengelolaan usaha sehingga dapat meningkatkan penjualan produk barang dan jasa yang dihasilkan UMKM. Metode yang digunakan adalah melaksanaan pembinaan tentang konsep dasar kewirausahaan dan pengelolaan keuangan UMKM melalui pemberian materi manajemen keuangan wirausaha di Kota Pekalongan. Jenis aktivitas yang akan dilakukan dalam rangkaian kegiatan PKM ini meliputi: (1) ldentifikasi dan penetapan target peserta; (2) ldentifikasi kebutuhan; (3) Pelaksanaan pembinaan, dan (4) Evaluasi kegiatan. Hasil pelaksanaan PKM adalah terlaksananya kegiatan di aula Kantor Dinas Perindustrian dan Tenaga Kerja Kota Pekalongan dengan peserta 30 (tiga puluh) orang wirausaha di Kota Pekalongan. Pemaparan materi diawali dengan kebijakan Pemerintah Kota Pekalongan yang mendukung kewirausahaan dan dilanjutkan dengan pemberian materi tentang kewirausahaan dan laporan keuangan dasar.

Improving Financial Management in Islamic Boarding Schools: Socialization of Accounting Guidelines and Financial System Application Tutorial Sutrisno, catur Ragil; Ilmiani, Amalia; Al Farisi, Salman; Kushemanto, Andi; Prasetya, Nanda Agung; Khoiri, Habib
Community Development Journal Vol 9 No 1 (2025): Community Development Journal
Publisher : Universitas Nahdlatul Ulama Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33086/cdj.v9i1.7176

Islamic boarding schools play a vital role in Indonesia's educational and social landscape. However, many of these institutions continue to face challenges in ensuring transparent and accountable financial management. Most rely on manual and basic record-keeping methods, lacking adherence to established accounting guidelines and the support of effective financial applications to streamline financial reporting and documentation. To address these issues, a Community Service (PkM) initiative was conducted to introduce Islamic boarding school accounting guidelines and provide hands-on assistance in using the Technology-Based Santri and Cooperative Financial System (Siskesakti) application. This initiative aimed to enhance participants' understanding and skills in financial management, ensuring compliance with accounting principles while integrating digital tools for financial administration. The program employed counseling and Participant Active Learning methods, allowing participants to engage actively in the learning process. The participants included financial administrators and teachers from partner Islamic boarding schools, including the Nurul Huda Banin Banat Islamic Boarding School, along with several other beneficiary institutions. The results of the program demonstrated a significant improvement in participants' comprehension of systematic financial management and their readiness to implement digital financial tools. With this assistance, partner Islamic boarding schools are expected to adopt a more structured, transparent, and accountable financial system, thereby supporting the institution’s long-term sustainability and financial integrity.

The Influence of Corporate Social Responsibility, Net Working Capital, and CEO Duality on Cash Holding Ilmiani, Amalia; Mutmainah, Dinda Maulin; Ardiyani, Komala; Mahmudah, Dinda Amalia
AJAR Vol. 8 No. 01 (2025): Atma Jaya Accounting Research (AJAR)
Publisher : Magister Akuntansi - Universitas Atma Jaya Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35129/ajar.v8i01.534

This Study aims to determine the effect of corporate social responsibility (CSR), net working capital (NWC), and CEO Duality in banking sub-sector companies listed on the Indonesia Stock Exchange from 2018 to 2022. The data collection method used is purposive sampling, with a total sample of 25 banking companies listed on the Indonesia stock exchange from 2018 to 2022. Data analysis in this research was conducted using Partial Least Square (PLS) – Structural Equation Modeling (SEM). The results of this study are corporate social responsibility has a negative infuence on cash holding, net working capital has a positive influence on cash holding and ceo duality has a negative influence on cash holding.

PENGUATAN SUMBER MODAL MELALUI PENGELOLAAN KEUANGAN KOPERASI BAGI PERAJIN TEMPE KELURAHAN KURIPAN KERTOHARJO KOTA PEKALONGAN Sutrisno, Catur Ragil; Syafnita, Syafnita; Ilmiani, Amalia; Priatiningsih, Dian; Zahro, Zahro
BESIRU : Jurnal Pengabdian Masyarakat Vol. 1 No. 5 (2024): BESIRU : Jurnal Pengabdian Masyarakat, Mei 2024
Publisher : Lembaga Pendidikan dan Penelitian Manggala Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62335/h1kxgz22

Perajin tempe seringkali menghadapi masalah kelangkaan dan kenaikan harga kedelai yang memaksa mereka mengurangi produksi dan ukuran tempe. Hal ini juga dialami perajin tempe di Kelurahan Kuripan Kertoharjo, Kota Pekalongan. Untuk mengatasi masalah ini, perajin tempe yang tergabung dalam paguyuban berencana mendirikan koperasi guna membeli kedelai dalam jumlah besar dengan harga lebih murah. Koperasi ini diharapkan membantu perajin memperoleh bahan baku yang lebih terjangkau. Kegiatan pengabdian masyarakat, memberikan pelatihan pengelolaan keuangan koperasi. Materi pelatihan mencakup permodalan, penyusunan laporan keuangan, pengawasan, dan pembagian Sisa Hasil Usaha (SHU). Tujuannya adalah mempersiapkan perajin mendirikan dan mengelola koperasi secara efektif dan berkelanjutan. Kegiatan ini diikuti oleh 26 peserta, memberikan pemahaman tentang prinsip-prinsip koperasi untuk mendukung keberlangsungan usaha mereka.

EDUKASI PENYUSUNAN ANGGARAN DAN ANALISIS BREAK EVEN POINT UNTUK PERENCANAAN LABA Ilmiani, Amalia; Sunarjo, Wenti Ayu; Farha Neha, Madhu
Abdi Dosen : Jurnal Pengabdian Pada Masyarakat Vol. 6 No. 2 (2022): JUNI
Publisher : LPPM Univ. Ibn Khaldun Bogor

The economic impact of the Covid pandemic is felt by the MSME sector in Pekalongan City. raises new problems, namely a decrease in sales, a decrease in operating profit, a reduction in employees, and obstacles in carrying out their obligations to the bank. The assistance provided by the government to MSMEs affected by the pandemic, if not managed properly, will just run out. The purpose of this community service is to overcome the problems of MSMEs, namely by providing assistance in budgeting and determining selling prices with break even point analysis so as to maximize business profits. Based on the situation analysis, data obtained that MSMEs in Kampoeng Kauman, Pekalongan City did not carry out budget planning, both sales budgets and production budgets and did not analyze break even points in determining the selling price of their products. The selling price fixing method applied by MSMEs in Kampoeng Kauman, Pekalongan City is only based on market prices without performing a break-even analysis. By holding community service, it is concluded that counseling activities about can add insight and knowledge to MSME actors in developing their business. The response from the participants was very enthusiastic during the counseling and training.

PENGARUH KINERJA KEUANGAN, STRUKTUR MODAL DAN PERGANTIAN CHIEF EXECUTIVE OFFICER (CEO) TERHADAP RETURN SAHAM Huwaida, Sevilla Elfa; Ilmiani, Amalia
Jurnal Akuntansi dan Pajak Vol. 25 No. 1 (2024): JAP : Vol. 25, No. 1, Februari 2024 - Juli 2024
Publisher : ITB AAS INDONESIA

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

Stock return is the percentage of profits obtained from investments that have been made, which is often an attractive factor for investors to invest their capital in the stock market. This is a basic framework that writers can use to illustrate the concept. shares are the rate of return on the investment that has been made. Stock returns can attract investors to invest their funds in the capital market. This research aims to determine the effect of financial performance as proxied by liquidity and profitability, capital structure and CEO turnover on stock returns in energy sector companies listed on the Indonesia Stock Exchange for the 2019-2022 period. The sample for this research was 84 data with a sampling method, namely purposive sampling. The analysis technique used is PLS-SEM using WarpPLS 7.0 software. The results of this research show that (1) Liquidity (CR) has no effect on stock returns, (2) Profitability (ROE) has a significant positive effect on stock returns, (3) Capital structure (WCTO) has a significant negative effect on stock returns, (4) CEO change has no effect on stock returns.

LITERASI KEUANGAN UNTUK OPTIMALISASI PENGELOLAAN KEUANGAN UMKM DI DESA SUMURJOMBLANGBOGO, KECAMATAN BOJONG Meliza, Meliza; Ilmiani, Amalia; Ulum, Akhmad Samsul
Abdi Panca Marga Vol 4 No 2 (2023): Jurnal Abdi Panca Marga Edisi November 2023
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat (LPPM) Universitas Panca Marga Probolinggo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51747/abdipancamarga.v4i2.1730

Understanding of low financial literacy results in Micro, Small and Medium Enterprises (MSMEs) being unable to utilize existing financial products and services. This community service activity aims to increase MSME financial literacy so that they can optimize their financial management. Participants in this PkM activity are MSME actors who are members of a joint business group (KUBE) in Sumurjomblangbogo Village, Bojong District, Pekalongan Regency. The PkM method is carried out in four stages consisting of identification, training in preparing financial reports, socialization on how to apply for a loan, and evaluation. The results of the activity showed that before the socialization about financial literacy was held, only 40% of the participants understood about financial products and services, while only 65% of the total participants understood the importance of financial management. After socialization, 90% of participants understood the importance of financial management, while 84% of participants understood loan products from banks. Keywords: Financial Literacy.

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