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All Journal Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Ekobisman : Jurnal Ekonomi Bisnis Manajemen
M. Ardiansyah Syam
Unknown Affiliation
Religion Arts Humanities Economics, Econometrics & Finance Social Sciences

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The Role of the Audit Committee on Determinants Financial Distress with Zmijewski Model Erik Hermawan; Nurmala Ahmar; M. Ardiansyah Syam
Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 5, No 1 (2022): Budapest International Research and Critics Institute February
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i1.3598

Abstract

This study is a quantitative study that aims to determine, analyze, prove, and test the company's health status on the effect of Current Ratio, Debt to Equity Ratio, and Return on Assets on financial distress with the Audit Committee as a Moderating Variable. The analysis in this study uses the Zmijewski model. Where the Zmijewski (1984) model uses ratio analysis that measures the performance, leverage, and liquidity of a company for its prediction model. The data used in this study is secondary data originating from the annual reports of state-owned companies listed on the IDX (Indonesian Stock Exchange) for the 2014-2018 period. The results of this study indicate that the effect of the audit committee in moderating return on assets on financial distress is significant. Furthermore, the results of this study debt to equity ratio have a significant effect on financial distress. Meanwhile, the current ratio and return on assets have no significant effect on financial distress. The audit committee does not moderate the effect of the current ratio and debt to equity ratio on financial distress.
The Effect of Human Resources Competence, Application of Local Government Accounting Systems, and Internal Control Systems on the Quality of Local Government Financial Reports Ali Imransyah; M. Ardiansyah Syam; Syahril Djaddang
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 5, No 2 (2022): Budapest International Research and Critics Institute May
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i2.4626

Abstract

This research was conducted to determine the factors that effect the quality of local government financial reports. The factors were "the effect of human resources competence, the application of the regional government accounting system, and the internal control systems on the quality of theWest Bandung district government financial report with the utilization of accounting information technology as moderation variable". The population in this research are employees of the regional work unit (SKPD) in West Bandung district. The saturation sampling technique used in this study was 63 SKPD staff. The data collection in this study used a questionnaire. Data were processed using multiple linear regression analysis. The results of hypothesis testing is the human absorption compentcy, the application of government accounting systems, utilization information technology, and internal control systems partially has a positive effect on the quality of the financial statements of the Government ofWest Bandung district.
Pengaruh Kemitraan Dan Kebijakan Pemerintah Terhadap Daya Saing Serta Dampaknya Kepada Penjualan Usaha Garam Di Nusa Tenggara Timur Pius Nailiu; Derriawan; Fahruddin Salim; M. Ardiansyah Syam
EKOBISMAN : JURNAL EKONOMI BISNIS MANAJEMEN Vol 8 No 2 (2023): Desember
Publisher : SEKOLAH PASCASARJANA PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35814/ekobisman.v8i2.6327

Abstract

Tujuan penelitian ini adalah untuk mengetahui pengaruh KemitraandanKebijakan Pemerintah terhadap Daya Saing Produkterhadap Kinerja PetaniGaram Daerah. Populasi penelitian ini adalah para Petani garam dan pelaku industry garam yang bekerja pada tambak garam dan perusahaan garam Kabupaten Kupang tepatnya daerah Bipolo. Jumlah sampel dari populasi tersebut sebanyak 50± orang yang diambil dengan menggunakan Teknik Teknik Slovins. Metode statistic yang digunakan dalam penelitian ini yaitu Structural Equation Modeling(SEM) yang dioperasikan melalui program Smart PLS. Pada penelitian ini menghasilkan bahwa variable Kemitraan dan Kebijakan Pemerintah terhadap Daya Saing Produk Garam mempunyai pengaruh positif dan signifikan, sedangkan variable Daya Saing Produk Garam terhadap Kinerja Petani Garam Daerah pengaruh positif dan signifikan, secara langsung berpengaruh tidak signifikan terhadap Kemitraan dan Kebijakan Pemerintah.
Co-Authors Ali Imransyah Derriawan Djaddang, Syahril Erik Hermawan Fahruddin Salim Nurmala Ahmar Pius Nailiu