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All Journal Jurnal Akuntansi & Auditing Indonesia EL-MUHASABA Jurnal Dinamika Akuntansi Journal of Accounting and Investment Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Jurnal Akuntansi Bisnis Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences DEDIKASI PKM Jurnal Abdi Panca Marga Jurnal Dinamika Akuntansi dan Bisnis (JDAB) Mitra Abdimas: Jurnal Pengabdian kepada Masyarakat Jurnal Pengabdian Kepada Masyarakat Ekonomi, Pendidikan, dan Sosial Humaniora
Akhmad Samsul Ulum
Jurusan Akuntansi, Fakultas Ekonomi, Universitas Pekalongan Indonesia Jalan Sriwijaya No. 3 Pekalongan
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Law, Crime, Criminology & Criminal Justice Library & Information Science Mechanical Engineering Physics Social Sciences Other

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Navigating Financial Distress: How Board Gender Diversity Moderates the Impact of Leverage and Total Asset Turnover Anggraeni, Diah Ayu; Kushermanto, Andi; Ulum, Akhmad Samsul; Febryanti, Erika
EL MUHASABA: Jurnal Akuntansi (e-Journal) Vol 16, No 2 (2025): EL MUHASABA
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam Negeri Maulana Malik Ibrahim Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18860/em.v16i2.33360

Abstract

Purpose: This research aims to analyze the influence of leverage and total asset turnover on financial distress in non-cyclical consumer sector companies listed on the IDX, as well as the moderating role of board gender diversity in enhancing financial stability. Method: Using the SEM-PLS approach with WarpPLS 8.0, data from 113 companies during 2018–2022 were analyzed through purposive sampling. The moderating variable in the form of gender diversity on the board of directors was used to examine its influence on the strength and direction of the relationships between variables. Results: The results show that leverage has a positive effect on financial distress, while total asset turnover has a negative effect. Gender diversity on the board has been proven to weaken the negative impact of leverage and strengthen the positive impact of asset turnover on reducing distress. This shows that a gender-diverse board of directors plays an important role in enhancing the company's resilience by influencing financial health strategies. Implications: Gender diversity on the board of directors can be an effective strategy for risk mitigation and financial stability. These findings support the implementation of policies that promote inclusivity in corporate governance. This research emphasizes the potential of gender diversity to serve as a catalyst for more robust, transparent, and sustainable corporate governance practices. Novelty: This study fills the gap in previous research that produced inconsistent findings regarding the impact of total asset turnover and gender diversity independently. This research uniquely demonstrates that board gender diversity actively moderates the impact of leverage and asset efficiency on financial distress—particularly in emerging markets and the non-cyclical consumer sector.
COVID-19 Spread and Financial Distress: Does Managerial Ability Matter? Kushermanto, Andi; Alisa, Inayah Risqi; Ulum, Akhmad Samsul; Zulaikha, .
Jurnal Dinamika Akuntansi dan Bisnis Vol 10, No 2 (2023): September 2023
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jdab.v10i2.28905

Abstract

The COVID-19 pandemic has caused a global-scale economic crisis. This study aims to examine the impact of the COVID-19 spread on financial distress and the moderating role of managerial ability in the relationship between the COVID-19 spread and financial distress. The population of this study is manufacturing companies listed on the Indonesian Stock Exchange between 2017 and 2021. Using purposive sampling techniques, 31 companies were selected as the samples (155 firm-year observations). Data were collected from the companies financial statements and were analyzed using Partial Least Squares (PLS)-Structural Equation Modeling (SEM). The results of this study indicate that the COVID-19 spread has a positive effect on financial distress. Furthermore, managerial ability is a moderating factor that weakens the influence of the COVID-19 spread on financial distress. This study provides evidence that managerial ability is an important factor in managing company resources and is related to the company's efforts in dealing with the crisis caused by the COVID-19 spread.
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

Abstract

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.
The role of institutional quality in moderating tax revenue, revenue-sharing funds from natural resources, and government expenditure on inclusive economic growth Meliza, Meliza; Ulum, Akhmad Samsul
Jurnal Akuntansi dan Auditing Indonesia Vol 29, No 2 (2025)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jaai.vol29.iss2.art1

Abstract

This study aims to provide empirical evidence regarding the influence of tax revenue, revenue-sharing funds from natural resources, and government expenditure on the inclusive economic growth of district and city governments in Indonesia, and the role of institutional quality in moderating these relationships. This study used panel data, with an observation period of 2019–2023 across 515 district and city governments in Indonesia. A total of 2,575 observations of the final sample data were obtained using a purposive sampling method, and the hypothesis testing used Partial Least Squares Structural Equation Modelling (PLS-SEM). The PLS-SEM analysis revealed that tax revenue and government expenditure move in the same direction as inclusive economic growth in district and city governments in Indonesia. However, revenue-sharing funds from natural resources have a negative impact on inclusive economic growth. Institutional quality successfully moderates the effect of tax revenue mobilisation and government expenditure on inclusive economic growth. However, it fails to moderate the relationship between revenue-sharing funds from natural resources and inclusive economic growth.
Co-Authors Ahmad Syaiful Affa Alisa, Inayah Risqi Amalia M.Si SE. Ilmiani Andi Kushermanto Anggraeni, Diah Ayu Anggrainy Putri Ayuningrum Arum Ardianingsih Catur Ragil Sutrisno Chalimah Dewi Yuniar Magetana Dewi, Kartika Sandra Dian Priatiningsih Dina Amalia Mahmudah Febriyanti, Erika Febryanti, Erika Kaujan, Kaujan Komala Ardiyani M. Maulidin Fachrur Meliza Meliza Mella Mardayanti Nur Utomo, Mohamad Rosa Arlina Nurulita Susanto, Evelin Vincent Syafnita M.Si SE. Syahran, Syahran Taruna, M. Sigit Zulaikha, .