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All Journal Maksimum : Media Akuntansi Universitas Muhammadiyah Semarang SEGMEN Jurnal Manajemen dan Bisnis Jurnal Kajian Manajemen Bisnis Kompak : Jurnal Ilmiah Komputerisasi Akuntansi WARTA Measurement : Jurnal Akuntansi Riset Akuntansi dan Keuangan Indonesia Jurnal Akuntansi dan Pajak BIOLINK (Jurnal Biologi Lingkungan, Industri, Kesehatan) Jurnal EMT KITA Jurnal Akuntansi STIE Muhammadiyah Palopo Journal of Economic, Bussines and Accounting (COSTING) Media Mahardhika Journal of Local Government Issues BALANCE Jurnal Akuntansi dan Bisnis Jurnal Ilmiah Edunomika (JIE) Proceeding of National Conference on Accounting & Finance Community Engagement and Emergence Journal (CEEJ) Management Studies and Entrepreneurship Journal (MSEJ) ASSET: Jurnal Manajemen dan Bisnis Budimas : Jurnal Pengabdian Masyarakat Jurnal Sistem Komputer dan Informatika (JSON) Journal of Management and Bussines (JOMB) Jurnal Pendidikan Nusantara Panrannuangku Jurnal Pengabdian Masyarakat EFL Education Journal Jurnal Pendidikan Nusantara Transekonomika : Akuntansi, Bisnis dan Keuangan Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Journal of Economics Development Issues Journal of Management, Accounting, General Finance and International Economic Issues (MARGINAL) Proceeding ISETH (International Summit on Science, Technology, and Humanity) Prosiding University Research Colloquium Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal Pemberdayaan: Publikasi Hasil Pengabdian kepada Masyarakat (JPM ITTC ) PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi Room of Civil Society Development Duconomics Sci-meet (Education & Economics Science Meet) Jurnal Pendidikan Sains Indonesia (Indonesian Journal of Science Education) Riwayat: Educational Journal of History and Humanities Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam RESLAJ: Religion Education Social Laa Roiba Journal Riset Akuntansi dan Keuangan Indonesia JER Golden Ratio of Taxation Studies Journal of Ekonomics, Finance, and Management Studies Room of Civil Social Development STEM Education International
Shinta Permata Sari
Universitas Muhammadiyah Surakarta
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Biochemistry, Genetics & Molecular Biology Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Medicine & Pharmacology Social Sciences Other

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Kebijakan Dividen: Strategi Perusahaan dalam Bayang-Bayang Struktur Kepemilikan Restu Aurelia Purbaningsih; Shinta Permata Sari
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 12 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i12.10248

Abstract

The dividend policy is a company's decision regarding whether the profits earned will be distributed to investors as dividends or retained as retained earnings. This study aims to analyze the influence of ownership structure, such as Managerial Ownership, Institutional Ownership, Public Ownership, and Foreign Ownership on Dividend Policy. The sample in this study includes all energy sector companies listed on the Indonesia Stock Exchange from 2020 to 2024. The sampling technique used is purposive sampling, resulting 16 energy companies that meet the research criteria. The research method employed is quantitative research. The data source is secondary data, specifically the companies' annual reports. The analysis technique used is multiple linear regression analysis with SPSS 27. Dividend Policy is measured by the Dividend Payout Ratio. The results show that Institutional Ownership and Foreign Ownership have effect on Dividend Policy, while Managerial Ownership and Public Ownership have no effect on Dividend Policy.
Menyelisik Financial Distress Melalui Lensa Model Grover Arsyi Dela Fatmawati; Shinta Permata Sari
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 12 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i12.10249

Abstract

Financial distress is a condition in which a company experiences financial difficulties that could potentially lead to bankruptcy if not handled properly. This study aims to analyze the effect of liquidity (Current Ratio, Quick Ratio, Cash Ratio), solvability (Debt to Total Equity Ratio), and profitability (Net Profit Margin) on Financial Distress in basic material companies listed on the Indonesia Stock Exchange (IDX) for the period 2022–2024 using the Grover model. The data is secondary data obtained from company annual reports. From a population of 112 companies, 75 companies are selected as samples using purposive sampling. This study uses binary logistic regression with SPSS version 27 for hypothesis testing. The results show that the Current Ratio, Cash Ratio, and Net Profit Margin have effect on Financial Distress, while the Quick Ratio and Debt to Total Equity Ratio have no effect on Financial Distress. These findings emphasize the importance of liquidity and profitability management in minimizing the potential for Financial Distress in basic material sector companies.
Analisis Financial Distress Menggunakan Model Springate Fifi Nur Afiyah; Shinta Permata Sari
Permana : Jurnal Perpajakan, Manajemen, dan Akuntansi Vol. 16 No. 2 (2024): Special Issue
Publisher : Faculty of Economics and Business, University of Pancasakti Tegal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24905/permana.v16i2.588

Abstract

Abstrak Financial distress merupakan indikasi kekurang-mampuan perusahaan dalam memenuhi kewajibannya serta berpotensi mengarah pada kebangkrutan. Penelitian ini bertujuan untuk menganalisis pengaruh Current Ratio, Quick Ratio, Net Profit Margin, Return on Assets, Working Capital Turnover, dan Receivable Turnover terhadap financial distress. Populasi dalam penelitian ini adalah seluruh perusahaan yang terdaftar di Bursa Efek Indonesia pada tahun 2021-2023. Teknik pengambilan sempel menggunakan metode purposive sampling dan mendapatkan sampel sebanyak 71 perusahaan consumer non-cyclicals yang memenuhi kriteria. Financial distress diukur menggunakan model Springate. Metode penelitian yang digunakan adalah penelitian kuantitatif dengan pendekatan deskriptif. Sumber data dalam penelitian menggunakan data sekunder berupa laporan keuangan tahunan perusahaan. Teknik analisis data yang digunakan adalah analisis regresi logistik biner dengan program SPSS 27. Hasil penelitian menunjukkan bahwa variabel Current Ratio, Quick Ratio, Net Profit Margin, Return on Assets dan Working Capital Turnover berpengaruh terhadap financial distress, sedangkan Receivable Turnover tidak berpengaruh terhadap financial distress. Abstract Financial distress is an indication of a company's inability to fulfill its obligations and has the potential to lead to bankruptcy. This study aims to analyze the influence of the Current Ratio, Quick Ratio, Net Profit Margin, Return on Assets, Working Capital Turnover, and Receivable Turnover on financial distress. The population of this study comprises all companies listed on the Indonesia Stock Exchange from 2021 to 2023. The sampling technique used is purposive sampling, resulting in a sample of 71 consumer non-cyclicals companies that met the criteria. Financial distress is measured using the Springate model. The research method employed is quantitative with a descriptive approach. The data source for this study is secondary data in the form of annual financial reports. The data analysis techniques are binary logistic regression analysis using SPSS 27 software. The results of the study indicate that the Current Ratio, Quick Ratio, Net Profit Margin, Return on Assets, and Working Capital Turnover have influence on financial distress, while the Receivable Turnover has no influence on financial distress.
Environment, Social and Governance (ESG): Solusi Dalam Menghadapi Financial Distress? Naura Calista Adhianto; Shinta Permata Sari
Permana : Jurnal Perpajakan, Manajemen, dan Akuntansi Vol. 16 No. 2 (2024): Special Issue
Publisher : Faculty of Economics and Business, University of Pancasakti Tegal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24905/permana.v16i2.589

Abstract

Abstrak Penelitian ini bertujuan untuk mengkaji pengaruh pengungkapan aspek lingkungan, sosial, dan tata kelola (ESG) terhadap financial distress pada perusahaan sektor consumer non-cyclicals yang terdaftar di Bursa Efek Indonesia (BEI) periode 2021-2023. Dengan menggunakan Altman Z-Score sebagai ukuran financial distress, data sekunder dari laporan tahunan dan keberlanjutan dianalisis berdasarkan standar Global Reporting Initiative (GRI) 2021. Penelitian kuantitatif ini melibatkan 39 perusahaan sebagai sampel, dipilih melalui teknik purposive sampling dari total populasi 95 perusahaan. Analisis data dilakukan dengan regresi berganda menggunakan SPSS versi 25. Hasil penelitian menunjukkan bahwa pengungkapan lingkungan tidak berpengaruh terhadap financial distress, sedangkan pengungkapan sosial berpengaruh kuat, mengindikasikan bahwa pengeluaran sosial yang tinggi meningkatkan risiko financial distress. Sebaliknya, tata kelola yang efektif terbukti mengurangi risiko financial distress, menyoroti pentingnya praktik tata kelola yang baik. Penelitian ini dibatasi pada sektor industri tertentu dan periode tiga tahun. Implikasi praktisnya, perusahaan perlu memprioritaskan tata kelola yang baik dan berhati-hati dalam merencanakan pengeluaran sosial untuk menjaga stabilitas keuangan. Studi ini memberikan wawasan penting bagi manajer dan pemangku kepentingan dalam memahami hubungan ESG dan risiko keuangan. Abstract This study aims to examine the influence of Environmental, Social, and Governance (ESG) disclosures on financial distress in consumer non-cyclicals companies listed on the Indonesia Stock Exchange (IDX) during the 2021-2023 period. Using the Altman Z-Score to measure financial distress, secondary data from annual and sustainability reports are analyzed based on the Global Reporting Initiative (GRI) 2021 standards. This quantitative research involved 39 companies selected through purposive sampling from a total population of 95 companies. Data analysis is conducted using multiple regression with SPSS version 25. The results reveal that environmental disclosure does not influence financial distress, while social disclosure has a strong influence, indicating that high social expense increases the risk of financial distress. Conversely, effective governance reduces the risk of financial distress, emphasizing the importance of strong corporate governance practices. The study is limited to a specific industry sector and a three-year observation period. The practical implications suggest that companies should prioritize effective governance and carefully plan social expenditures to maintain financial stability. This research provides valuable insights for managers and stakeholders to understand the relationship between ESG factors and financial risks.
Memanfaatkan Metrik Nilai Hijau Untuk Meningkatkan Kinerja Keuangan Perusahaan Anggraini, Septiana; Sari, Shinta Permata
Community Engagement and Emergence Journal (CEEJ) Vol. 7 No. 2 (2026): Community Engagement & Emergence Journal (CEEJ)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ceej.v7i2.10158

Abstract

Kinerja keuangan merupakan gambaran yang menunjukkan pencapaian tujuan perusahaan melalui kegiatan bisnisnya. Penelitian ini bertujuan untuk menganalisis pengaruh Green Accounting, Kinerja Lingkungan, Biaya Lingkungan, dan Eco-Efficiency terhadap Kinerja Keuangan pada perusahaan sektor basic material yang terdaftar di Bursa Efek Indonesia periode 2022–2024. Penelitian ini menggunakan metode kuantitatif dengan data sekunder berupa laporan tahunan dan laporan keberlanjutan. Sampel dipilih menggunakan teknik purposive sampling dengan kriteria tertentu, sehingga diperoleh 96 unit analisis. Analisis data dilakukan melalui regresi linier berganda untuk menjawab hipotesis penelitian. Hasil penelitian menunjukkan bahwa Green Accounting dan Biaya Lingkungan berpengaruh terhadap Kinerja Keuangan, sedangkan Kinerja Lingkungan dan Eco-Efficiency tidak berpengaruh terhadap Kinerja Keuangan. Temuan ini menegaskan bahwa pengungkapan lingkungan dan alokasi biaya lingkungan berperan penting dalam meningkatkan kinerja keuangan perusahaan.
Trinitas Kepemilikan Dan Nilai Tersembunyi: Kepemilikan Manajerial, Institusional, Dan Publik, Serta Modal Intelektual Terhadap Kinerja Keuangan Rahayu, Ruli Eko; Sari, Shinta Permata
Community Engagement and Emergence Journal (CEEJ) Vol. 7 No. 2 (2026): Community Engagement & Emergence Journal (CEEJ)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ceej.v7i2.10159

Abstract

Trinitas kepemilikan perusahaan terdiri dari Kepemilikan Manajerial, Kepemilikan Institusional, dan Kepemilikan Publik. Penelitian ini bertujuan untuk menganalisis pengaruh Kepemilikan Manajerial, Kepemilikan Institusional, Kepemilikan Publik, dan Intellectual Capital terhadap Kinerja Keuangan pada perusahaan sektor energi yang terdaftar di Bursa Efek Indonesia periode 2022–2024. Penelitian ini menggunakan metode kuantitatif dengan data sekunder yang diperoleh dari laporan tahunan. Sampel ditentukan melalui purposive sampling dan menghasilkan 65 perusahaan dengan 195 observasi. Analisis dilakukan menggunakan regresi linier berganda. Hasil penelitian menunjukkan bahwa Kepemilikan Manajerial dan Kepemilikan Institusional berpengaruh terhadap Kinerja Keuangan, sementara Kepemilikan Publik dan Intellectual Capital tidak berpengaruh terhadap Kinerja Keuangan. Temuan ini menegaskan pentingnya struktur kepemilikan sebagai mekanisme tata kelola dalam meningkatkan kinerja perusahaan sektor energi di Indonesia.
Optimalisasi Kualitas Laba: Kasus Pada Perusahaan Sektor Consumer Non-Cyclicals Di Indonesia Lestari, Dinda Fitri Novia; Sari, Shinta Permata
MEASUREMENT : Jurnal Program Studi Akuntansi Vol 19, No 2 (2025): MEASUREMENT : JURNAL AKUNTANSI DESEMBER 2025
Publisher : Universitas Riau Kepulauan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33373/mja.v19i2.8840

Abstract

This study examines the influence of four determinant variables on earnings quality in companies within the consumer non-cyclicals sector listed on the Indonesia Stock Exchange (IDX) for the period 2022-2024. Employing a quantitative approach utilizing secondary data from the annual reports of 73 sampled companies that selected using purposive sampling methods. Hypothesis testing through multiple linear. The study findings prove that, among the four determinants examined, only liquidity and capital structure influence the earnings quality. Meanwhile, profit potential and Investment Opportunity Set do not influence the earnings quality. These results indicate that, in the context of consumer non-cyclicals sector, liquidity and capital structure have a more prominent role in shaping earnings quality compared to profit potential and Investment Opportunity Set.
Mutu Laba Dalam Perspektif Kinerja Keuangan Perusahaan Sektor Consumer Non-Cyclicals Di Indonesia Aprilaurina, Khoirunisa; Sari, Shinta Permata
MEASUREMENT : Jurnal Program Studi Akuntansi Vol 19, No 2 (2025): MEASUREMENT : JURNAL AKUNTANSI DESEMBER 2025
Publisher : Universitas Riau Kepulauan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33373/mja.v19i2.8841

Abstract

Earnings quality is an important indicator of the ability of earnings presentation to accurately depict the company's profitability. This study aims to analyze the influence of liquidity, solvency, activity, and profitability on earnings quality in consumer non-cyclicals sector companies listed on the Indonesia Stock Exchange (IDX) during the 2022 to 2024 period. The research employed a quantitative approach. The sample consist of 112 consumer non-cyclicals sector companies listed on the IDX between 2022 and 2024. Purposive sampling technique is utilized to determine the sample, resulting in 73 qualifying companies. Data analysis involved multiple linear regression analysis. The research concludes that liquidity, activity, and profitability influence earnings quality, while solvency does not influence earnings quality.
KEPUTUSAN INVESTASI GENERASI Z DI SOLORAYA: MENELISIK PERAN LITERASI KEUANGAN, PENGETAHUAN INVESTASI, DAN FINFLUENCER Nuraini, Revalina Intan; Sari, Shinta Permata
JURNAL ILMIAH EDUNOMIKA Vol. 9 No. 4 (2025): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v9i4.18414

Abstract

An investment decision is an action of placing a certain amount of funds in a particular investment instrument with the expectation of obtaining profits or returns in the future. The phenomenon of increasing investment interest among Generation Z in line with advances in digital technology demonstrates the need for a deep understanding of the factors that influence investment decisions. This study aims to analyze the influence of financial literacy, investment knowledge, and finfluencers (financial influencer) on the investment decisions of Generation Z in the Soloraya region. This study uses a quantitative approach with a survey method by distributing questionnaires to 278 Generation Z respondents residing in Soloraya who have investment experience. The data analysis technique uses Partial Least Squares (PLS) to test the relationship between variables. The results of the study are expected to show that financial literacy, investment knowledge, and finfluencers have a positive effect on investment decisions. Keywords : Investment Decision, Financial Literacy, Investment Knowledge, Finfluencer.
GREEN GOVERNANCE SEBAGAI REFLEKSI ETIKA DAN KINERJA KORPORASI MODERN Putri, Hanifah Yaffa Eka; Sari, Shinta Permata
JURNAL ILMIAH EDUNOMIKA Vol. 9 No. 4 (2025): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v9i4.18426

Abstract

The increasingly competitive business environment requires companies to maintain sustainable financial performance through good corporate governance and environmentally friendly accounting practices. This study analyzes the effect of green accounting, institutional ownership, independent commissioners, and audit committee on financial performance in energy sector companies listed on the Indonesia Stock Exchange during 2022–2024. Using a quantitative method, purposive sampling of 182 data, and multiple linear regression analysis, the results show that green accounting, institutional ownership, and independent commissioners have effect on financial performance, while the audit committee has no effect on financial performance. Keywords : Financial Performance, Green Accounting, Institutional Ownership, Independent Commissioners, Audit Committee.
Co-Authors Adhilla Harumningtyas Adinda Salsabila Aji, Bagus Prasetyo Alifa Putri Nugraheni Almira Ayudia Mahsa Amelia Fatimah Az Zahra Aminuyati Andiani, Diva Nur Andy Dwi Bayu Bawono Anggi Adellia Annisa Tri Widyastuti Annur Rofiq Aprilaurina, Khoirunisa Arianto, Novita Ariska Widya Puspitasari Arsyi Dela Fatmawati Artwidi Fitrianingrum Ashilla Safaniza Darmawan Aulia Chatur Hermawan Aulia Zahwa Salsabilla Ayu Aris Diyanti Ayu Mandira Putri Sholekhah Azaria, Callista Donna Azizah, Jihan Nur Bambang Suharjito Banu Witono, Banu Bela Feronika Callista Donna Azaria Cystoma Aurora Wicaksananingtyas Dian Nugraheni Dinar Kurnia Setiyaningrum Diva Tirta Nirwana Rahmadetta Dwi Astuti Eka Nurul Qomaliyah Ellen Monata Wahono Eny Kusumawati Erlinda Lusiana Erti Hamimi Fadia Rahmadhini Hartama Fania Maulida Pangesti Fatahuddin, Amir Fatmawati, Arsyi Dela Fatwasari Soeratno Putri Febrian Febrian Fifi Nur Afiyah Fitri Rachmawati Ayuning Tyas Fivit Apriliya Florella, Maria Gehad Mohammed Sultan Saif Gita Olyvia Olyvia Fachrunnisa* Habiddin Himmatus Sholikhah Himmatus Sholikhah Himmatus Sholikhah Ilmiatunnisa, Rahmatin Ilmiatunnisa’, Rahmatin Indrastanti, Sri Retno Inka, Deva Ananda Intan Kusumawati Cahyaningrum Jihan Nur Azizah Kharisma, Tharisya Putri Khusnul Khotimah Krisyanti, Novia Nurafni Lestari, Dinda Fitri Novia Lina Ayu Safitri Lintang Kurniawati LMS Kristiyanti, LMS LMS. Kristiyanti Lubis, Annisa Fitri Madjid, Aulia Nuur Margono, Tiara Pramudya Wardani Maysara, Maysara Melaty, Khoirul Putri Milia, Riska Nabiil Afifah Putri Setiawan Nafisah Zulaikha Rahmalia Nastiti, Nadila Tri Naura Calista Adhianto Ningsih, Suhesti Novida Pratiwi Novita Arianto Nugraheni*, Dian Nugraheni, Isnawati Nuraini, Revalina Intan Nurma Handayani, Nurma Nurrahmawati, Shafira Nursiam, Nursiam Permatasari, Rizky Puput Prabowo, Himawan Ganjar Pradiska, Rieka Ayu Pranata, Ivandra Bagus Purbaningsih, Restu Aurelia Puspitasari, Ariska Widya Putra, Ramdhani Bayu Putri Sholekhah, Ayu Mandira Putri, Hanifah Yaffa Eka Putri, Lutfi Zunaida Rachmawati, Adelia Briliana Annisa Raden Roro Sekar Hayuningrum Rafine, Zhilan Syabrilla Permata Rahayu, Ruli Eko Rahmadetta, Diva Tirta Nirwana Rahmalia, Nafisah Zulaikha Raissa Amanda Putri Ramadhani, Alia Pramudita Ratih Dwi Siswani Restu Aurelia Purbaningsih Rieka Ayu Pradiska Rita Wijayanti Rosa Fadilla, Silvya Rosyadi, Rozi Irfan Safitri, Fibriani Ayu Salsabil Faddhila Putri Setiawan Salsabilla, Aulia Zahwa Satria Pinandita Satria Pinandita Septiana Anggraini, Septiana Setiawan, Nabiil Afifah Putri Setiawan, Salsabil Faddhila Putri Setiyawati, Ika Shafira Nurrahmawati Sholikhah, Himmatus Siswani, Ratih Dwi Siti Khotimah Sri Widyaningsih Subikhi, Alif Akbar suhartatik suhartatik Suhesti Ningsih Suhesti Ningsih, Suhesti Sumini Sumini Syafaqoh, Rizki Zahroh Syarifah, Pramita Devi Mutia Tharisya Putri Kharisma Tunazjah, Savina Wafiatun Mukharomah Wahyuningtyas, Adinda Putri Wardhana, Sania Adelina Wayan Novitasari Wijayanti, Rista Putri Winasis, Dery Awang Yanuarta RE, Ramel Zada, Qonita Avena Zulafa Alfina Hilwa