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All Journal Jurnal Reviu Akuntansi dan Keuangan ETIKONOMI Jurnal Ilmiah Kursor JAM : Jurnal Aplikasi Manajemen UNEJ e-Proceeding Agrisocionomics: Jurnal Sosial Ekonomi Pertanian PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat JAE (Jurnal Akuntansi dan Ekonomi) Jurnal Riset Akuntansi dan Keuangan eCo-Buss Jurnal Dharma Bhakti Ekuitas Jurnal Pengabdian dan Kewirausahaan Jurnal Pengabdian dan Pemberdayaan Nusantara (JPPNu) Indonesian Community Journal Jurnal Akuntansi dan Keuangan Syariah - ALIANSI Balance : Jurnal Akuntansi dan Manajemen Jurnal Ekonomi, Bisnis dan Manajemen JOMPA ABDI: Jurnal Pengabdian Masyarakat Gemilang: Jurnal Manajemen dan Akuntansi Jurnal ekonomi Manajemen dan Bisnis (JUBIS) Kompeten: Jurnal Ilmiah Ekonomi dan Bisnis Journal of Artificial Intelligence and Digital Business West Science Social and Humanities Studies Journal Economic Excellence Ibnu Sina Jurnal Ekonomi, Akuntansi dan Perpajakan PENG: Jurnal Ekonomi dan Manajemen Economic Development Analysis Journal Prosiding Simposium Nasional Manajemen dan Bisnis Analisa: Jurnal Manajemen dan Akuntansi Jurnal Bisnis, Ekonomi Syariah dan Pajak Jurnal Ekonomi, Manajemen, Akuntansi Dimar : Jurnal Pengabdian Masyarakat Jurnal Ilmiah Mahasiswa Akuntansi Studi Akuntansi dan Bisnis Indonesia Jurnal Administrasi Negara INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE (INJOLE) INTERNATIONAL JOURNAL OF FINANCIAL ECONOMICS (IJEFE)
Faisol Faisol
Universitas Nusantara PGRI Kediri
Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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PENGARUH CURRENT RATIO, CASH RATIO, DEBT TO EQUITY RATIO DAN NET PROFIT MARGIN TERHADAP KINERJA KEUANGAN PERUSAHAAN SEKTOR KESEHATAN DI BEI Amalia, Ina; Astuti, Puji; Faisol, Faisol
Jurnal Riset Akuntansi & Keuangan Vol 10 No. 2 Tahun 2024
Publisher : UNIKA Santo Thomas

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Abstract

This research is motivated by the fact that the level of net profit of health sector manufacturing companies fluctuates from year to year. This situation indicates that the company's financial performance is inconsistent. Therefore, the aim of the research is to determine the influence of the Current Ratio, Cash Ratio, Debt to Equity Ratio and Net Profit Margin on Performance. Finance. This research uses a causal quantitative approach. The data used is secondary data in the form of financial reports of health sector manufacturing companies listed on the IDX. The sample used was 13 health companies using purposive sampling technique, there were 52 observation units. The data analysis technique uses panel data regression analysis with STATA 17 software, classic assumption tests with multicollinearity tests, heteroscedasticity tests and normality tests. Hypothesis testing was carried out using the t test (Partial) and F test (Simultaneous) with results showing that the Current Ratio, Debt to Equity Ratio and Net Profit Margin partially influenced Financial Performance (ROA), while the Cash Ratio partially had no influence on Performance. Finance (ROA). Simultaneously Current Ratio, Cash Ratio, Debt to Equity Ratio and Net Profit Margin influences Financial Performance (ROA). Companies are expected to be able to optimize the turnover of cash and cash equivalents so that they can produce and increase optimal net profit.
PENGARUH RASIO KEUANGAN TERHADAP KINERJA KEUANGAN PERUSAHAAN BATU BARA YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2019-2023 Zhah Rotul Nikmah; Puji Winarko, Sigit; Faisol, Faisol
JAE (JURNAL AKUNTANSI DAN EKONOMI) Vol 10 No 2 (2025): JAE (Jurnal Akuntansi dan Ekonomi)
Publisher : UNIVERSITAS NUSANTARA PGRI KEDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/jae.v10i2.26407

Abstract

This study aims to analyze the influence of financial ratios, including Profitability Ratio (Gross Profit Margin), Liquidity Ratio (Current Ratio), Solvency Ratio (Debt Ratio), and Activity Ratio (Inventory Turnover), on the financial performance of coal companies listed on the Indonesia Stock Exchange from 2019 to 2023. Financial performance is measured by Return on Assets (ROA). Using panel data regression with the Random Effect Model on 12 purposively selected companies with a total of 60 observation units, the results show that, partially, the profitability, liquidity, and solvency ratios have a significant effect on financial performance, while the activity ratio does not show a significant effect. Simultaneously, the four financial ratios significantly affect financial performance. The results are expected to aid company management, investors, and future researchers in evaluating financial performance in the coal industry.
Pengaruh Ukuran Perusahaan, Profitabilitas, Dan Likuiditas Terhadap Nilai Perusahaan Pada Sektor Transportasi Dan Logistik Yang Terdaftar Di Bursa Efek Indonesia Periode 2020-2023 Alsha Fianingsih Putri; Sigit Puji Winarko; Faisol Faisol
Jurnal Bisnis, Ekonomi Syariah, dan Pajak Vol. 2 No. 3 (2025): September : Jurnal Bisnis, Ekonomi Syariah, dan Pajak (JBEP)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

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Abstract

This study aims to analyze the effect of firm size, profitability, and liquidity on firm value in the transportation and logistics sector listed on the Indonesia Stock Exchange during 2020–2023. This study uses a quantitative approach with secondary data obtained from annual financial reports. The sample was selected through purposive sampling and resulted in 11 companies over 4 years, totaling 44 observations. Panel data regression analysis was performed using STATA-14. The results show that partially, firm size and liquidity do not significantly affect firm value, while profitability has a significant positive effect. Simultaneously, all three variables significantly affect firm value. This finding implies that profitability is a main concern for investors when assessing firm value.
Analisis Faktor-Faktor yang Mempengaruhi Kecurangan (Fraud) Ditinjau dari Fraud Hexagon di Kelurahan Kecamatan Mojoroto Kota Kediri Meisa Nadiatul Fadliyah; Sigit Puji Winarko; Faisol Faisol
Journal Economic Excellence Ibnu Sina Vol. 3 No. 3 (2025): September : Journal Economic Excellence Ibnu Sina
Publisher : STIKes Ibnu Sina Ajibarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59841/excellence.v3i3.3140

Abstract

This study aims to determine the influence of factors in the fraud hexagon theory on the potential for fraud, which is described through the variables of compensation suitability, competence, organizational culture, effectiveness of internal control systems, and leadership style. Fraud hexagon theory is a development of the fraud triangle and fraud diamond theories, which emphasize six main elements that cause fraud, namely pressure, opportunity, rationalization, capability, arrogance, and collusion. This theory is relevant to describe various internal factors that can encourage fraudulent behavior, especially in the public sector. This study uses a quantitative approach with multiple linear regression analysis methods and is processed using SPSS software version 30. The population in this study are apparatus or village employees who work throughout the Mojoroto District, Kediri City. The sampling technique uses a purposive sampling method, with predetermined criteria. The selection process resulted in 42 respondents, consisting of the Village Head, Village Secretary, and Village Treasurer, who play important roles in administrative and financial management at the village level. Data were collected through closed-ended questionnaires distributed directly to respondents and analyzed to determine the relationship between the independent and dependent variables. The analysis results showed that partially, only the effectiveness of the internal control system and leadership style significantly influenced the potential for fraud. This indicates that strengthening the internal control system and transparent and accountable leadership can minimize fraudulent activities. Meanwhile, the variables of compensation suitability, competence, organizational culture, and unethical behavior did not show significant effects individually. However, simultaneously, all of these variables were proven to significantly influence the potential for fraud. Thus, fraud prevention must be carried out holistically by considering all aspects contained in the fraud hexagon theory.
Pengaruh Likuiditas, Leverage, dan Kebijakan Dividen terhadap Konservatisme Akuntansi di Perusahaan Asuransi yang Terdaftar di Bursa Efek Indonesia Periode 2020-2024 Deby Arsita; Hestin Sri Widiawati; Faisol Faisol
GEMILANG: Jurnal Manajemen dan Akuntansi Vol. 5 No. 4 (2025): Oktober :Jurnal Manajemen dan Akuntansi
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/gemilang.v5i4.2971

Abstract

This research is driven by the non-optimal implementation of accounting conservatism in Indonesia as indicated by various empirical findings related to financial statement engineering, specifically in the context of the insurance industry which faces high risk exposure and policy intervention. The purpose of this study is to examine the effect of liquidity, leverage, and dividend policy on accounting conservatism in insurance companies listed on the Indonesia Stock Exchange during the 2020-2024 period. The approach in this study uses a quantitative approach with purpose sampling as a sample determination. Obtained 9 companies with a total of 45 observation data for 5 years. The data source in this study is secondary data derived from annual financial reports that can be accessed on the official IDX website. Data processing uses panel data regression analysis through a random effect model approach with STATA 17 software. This study shows the findings that liquidity has a significant effect on accounting conservatism, while leverage and dividend policy do not. Simultaneous testing, the three independent variables have a significant effect on accounting conservatism. This finding indicates that liquidity, leverage, and dividend policy, in financial reporting have a substantial influence on the practice of accounting conservatism because it is significant for managerial decisions and regulatory policies.
SABUN ORGANIK DARI LIMBAH KULIT KERANG DAN RUMPUT LAUT: SOLUSI RAMAH LINGKUNGAN Shafara, Amelda; Putri, Finanda Aprilia Sk; Sholekah, Imro’atus; Aliyah, Wachidatun Nur; Susanto, Adhi Nugroho; Faisol, Faisol
Jurnal Pengabdian dan Kewirausahaan Vol 9, No 2 (2025): Jurnal Pengabdian dan Kewirausahaan
Publisher : Universitas Bunda Mulia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30813/jpk.v9i2.9057

Abstract

Penelitian ini bertujuan untuk meningkatkan pengetahuan mahasiswa terhadap pemanfaatan limbah kulit kerang dan rumput laut sebagai bahan dasar pembuatan sabun alami yang ramah lingkungan. Penelitian ini menggunakan metode deskriptif kuantitatif dengan pendekatan edukatif yang dirumuskan dalam metode SEKK (Seminar, E-Katalog, dan Konten Kreatif). Sampel penelitian adalah 105 mahasiswa Prodi Akuntansi UNP Kediri. Hasilnya menunjukkan bahwa pendekatan SEKK efektif dalam meningkatkan pemahaman, literasi digital, serta minat mahasiswa terhadap pengelolaan limbah. 81,9% menyatakan seminar meningkatkan pemahaman, 83,8% menilai e-katalog meningkatkan literasi digital, dan 87,6% menyatakan konten kreatif efektif secara visual
BUSINESS INCUBATORS AS ENABLERS TO INNOVATION CAPABILITIES OF MSMEs: AN EMPIRICAL EVIDENCE FROM INDONESIA Faisol, Faisol; Nurdiwaty, Diah; Widiawati, Hestin Sri; Winarko, Sigit Puji
Agrisocionomics: Jurnal Sosial Ekonomi Pertanian Vol 8, No 1 (2024): Special Edition in Collaboration with The 4th International Conference on Agricu
Publisher : Faculty of Animal and Agricultural Science, Diponegoro University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14710/agrisocionomics.v8i1.21956

Abstract

Business incubators are seen as crucial enablers of innovation, offering mentoring and other support to the budding entrepreneurs and enterprises. Numerous investments have been made by the Governments and other agencies to support the growth of business incubators, including those in the infrastructure, finance, human resources and communication technologies. Using cross-section data from 156 representatives of MSMES in the City of Kediri (East Java Province of Indonesia), this study examines how business incubator capability is perceived to affect the innovation performance of regional MSMEs. Data has been analyzed using Structural Equation Modeling - Partial Least Squares techniques. Service Capacity, Financial Strength and Incubation Capacity has been identified as three important characteristics of the business incubators to support the innovation capability of MSMEs. Additionally, this study found that communication infrastructure in business incubators plays a significant moderating role to influence the innovation performance of MSMEs being incubated. In order to assist the growth of domestic technology entrepreneurs and innovation performance, this study supports the idea that developing economies should prioritize free knowledge transfer platforms through the over business incubators.
Access to Credit, Human Resource Development, Market Orientation, and Regulatory Compliance: Determinants of MSME Sustainability in Indonesia Purnomo, Hery; Subagyo, Subagyo; Faisol, Faisol; Hadi Soejoko, Dodi Kusuma; Leksono, Poniran Yudho
West Science Social and Humanities Studies Vol. 2 No. 01 (2024): West Science Social and Humanities Studies
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsshs.v2i01.606

Abstract

In this study, structural equation modeling (SEM) is used to conduct a quantitative analysis aimed at determining the factors that influence the sustainability of micro, small, and medium-sized enterprises (MSMEs) in Indonesia. The four main themes of the study are market orientation, regulatory compliance, human resource development, and credit availability. Following a survey of 200 MSMEs, the collected data underwent thorough statistical analysis. The findings show a strong positive correlation between regulatory compliance and MSME sustainability, human resource development, and loan availability. Although it had a beneficial effect, market orientation fell short of statistical significance in this investigation. The study adds to our knowledge of the intricate processes affecting MSMEs' sustainability in the Indonesian environment and provides insightful information to scholars, policymakers, and entrepreneurs.
Implementasi SiKaDi (Sistem Kasir Digital): Solusi Efektif Dalam Mengatasi Tantangan Manajerial UMKM Di Kelurahan Ngronggo Kota Kediri Sri Widiawati , Hestin; Faisol, Faisol; Puji Winarko, Sigit; Linawati, Linawati; Nurdiwaty, Diah; Zulistiani, Zulistiani; Dewa Bagaskara, Ardha; Irfan Romadhony , Rahmad
Jompa Abdi: Jurnal Pengabdian Masyarakat Vol. 4 No. 3 (2025): Jompa Abdi: Jurnal Pengabdian Masyarakat
Publisher : Yayasan Jompa Research and Development

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57218/jompaabdi.v4i3.1926

Abstract

Pengabdian masyarakat di Paguyupan UMKM “Nawasena” di Kelurahan Ngronggo bertujuan meningkatkan manajemen usaha ibu-ibu pengusaha rumah tangga dengan mengimplementasikan Sistem Kasir Digital (SiKaDi). Komunitas ini menghadapi berbagai kendala manajerial seperti pencatatan transaksi manual yang kurang akurat, pengelolaan stok yang tidak efektif, serta pemasaran yang terbatas, terutama dalam pemanfaatan digital marketing. Melalui pendekatan partisipatif dan kolaboratif, kegiatan ini dilakukan secara bertahap dengan sosialisasi, pelatihan penggunaan SiKaDi dan pemasaran digital, penerapan teknologi di lapangan, pendampingan teknis, serta penguatan keberlanjutan program. Pelatihan yang dilakukan mencakup pemahaman teknis SiKaDi, manajemen stok secara digital, serta pemasaran produk melalui media sosial. Implementasi SiKaDi berhasil meningkatkan efisiensi pencatatan transaksi secara real-time, mengurangi kesalahan manual, serta memudahkan pembuatan laporan keuangan yang akurat. Anggota UMKM melaporkan kemudahan dalam mengelola kas, mengontrol stok produk, dan memperoleh data keuangan yang transparan untuk pengambilan keputusan yang lebih tepat. Selain itu, pelatihan pemasaran digital meningkatkan kesadaran anggota untuk memanfaatkan media sosial dalam memperluas pasar, sehingga terjadi peningkatan aktivitas promosi dan penjualan produk dalam beberapa bulan pertama. Meski demikian, tantangan adaptasi teknologi dan keterbatasan akses internet masih perlu mendapat perhatian melalui pendampingan lanjutan. Rekomendasi dari kegiatan ini meliputi penyelenggaraan pelatihan berkelanjutan, peningkatan infrastruktur digital kelurahan, pembentukan forum UMKM untuk berbagi pengetahuan, serta kolaborasi dengan lembaga keuangan dan pemerintah dalam mendukung pengembangan usaha. Implementasi SiKaDi diharapkan dapat memperkuat kemandirian UMKM, meningkatkan produktivitas, memperluas pasar, dan mendukung pertumbuhan ekonomi lokal secara inklusif dan berkelanjutan, sejalan dengan tujuan pembangunan berkelanjutan SDG 8.
Analisis Rasio Likuiditas, Rasio Solvabilitas, dan Rasio Profitabilitas untuk Menilai Kinerja Keuangan PT Zurich Asuransi Indonesia, Tbk Wahyuni, Fristy Reviana Putri; Solikah, Mar'atus; Faisol, Faisol
Kompeten: Jurnal Ilmiah Ekonomi dan Bisnis Vol. 3 No. 2 (2024): September 2024
Publisher : PT Seval Literindo Kreasi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57141/kompeten.v3i2.137

Abstract

Penelitian ini bertujuan untuk mengetahui bagaimana kinerja keuangan pada PT Zurich Asuransi Indonesia yang diukur dengan menggunakan Rasio Likuiditas (Current Ratio), Rasio Solvabilitas (Debt to Equity Ratio, Debt to Assets Ratio), dan Rasio Profitabilitas (Return on Assets) berdasarkan data laporan keuangan dan laporan laba rugi pada tahun 2019 sampai dengan tahun 2022. Penelitian ini menggunakan teknik analisis deskriptif kuantitatif dengan cara mengumpulkan data laporan keuangan, mengidentifikasi data dan melakukan perhitungan rasio keuangan, menganalisis rasio keuangan, serta menjelaskan dan menarik kesimpulan dari hasil perhitungan rasio keuangan. Berdasarkan hasil analisis dan pembahasan, kinerja keuangan pada PT Zurich Asuransi Indonesia, Tbk diukur dengan menggunakan Rasio Likuiditas (Current Ratio) menunjukkan kondisi keuangan yang kurang baik di mana nilai rata-rata persentase Current Ratio (197%) masih di bawah nilai standar industri (200%). Untuk Rasio Solvabilitas (Debt to Assets Ratio, Debt to Equity Ratio) dari hasil analisis menunjukkan kondisi keuangan yang kurang baik karena nilai rata-rata persentase Debt to Assets Ratio (51%) dan Debt to Equity Ratio (110%) berada di atas nilai standar industri (35% dan 90%). Serta untuk Rasio Profitabilitas (Return on Assets) menunjukkan kondisi keuangan yang baik di mana nilai rata-rata persentase Return on Assets (43,4%) berada di atas nilai standar industri (30%).
Co-Authors aeri rahmad Alifanisa Bianca Fladysti Aliyah, Wachidatun Nur Alsha Fianingsih Putri Amalia, Ina Amin Tohari Andy Kurniawan Andy Kurniawan, Andy Ayu Septi Fauzi, Diah Azizah, Sherly Nur Badrus Zaman Badrus Zaman Badrus Zaman Badrus Zaman Bagaskara, Ardha Dewa Beyonda Proudy Sujianto Chevy Ning Suyudi Darma, Darma Deby Arsita Desy Linawati Dewa Bagaskara, Ardha Dewi, Angela Myrra Puspita Diah Nurdiwaty Dimas Sandi Pradana Dodi Kusuma Hadi Soejoko Dodi Kusuma Hadi Soejoko Dwi Budi Santoso Dwi Wulandari Eduard Fransisco Tethool Elisabeth Helmina Gelu Endang Wariyanti Fadhila Fatika Hadi Fadhliya Janeha Elma Hadi Soejoko, Dodi Kusuma Hermin Istiasih Hery Purnomo Hery Purnomo Hery Purnomo Ilma, Alfika Fatkhiyatul Irfan Romadhony , Rahmad Irham Aldino Wijaksana Itot Bian Raharjo Khoiriyah Khoiriyah, Wihdatul Kristina Putri Mbera Linawati Linawati Linawati Linawati M. Anas Mar'atus solikah Marista Dwi Rahmayantis Mathelda Kurniaty Roreng Meike Meilan Lisangan Meisa Nadiatul Fadliyah Mellynda Puspita Puspita Mendra Wijaya Meylinda Andini Moch. Muarifin Muhammad Zuhdi Sasongko Parjiyana Parjiyana Poniran Yudho Leksono Poniran Yudho Leksono Prayogy, Mia Dwi Puji Astuti Puji Astuti Puji Astuti Puji Winarko, Sigit Puspita Ayu Nirmala Puspita, Erna Putri, Finanda Aprilia Sk Putri, Mila Kartika Indah Ratna Fita Sari Reniana, Reniana Revita Diaz Andini Rianda Lutfi Romadhony, Rahmad Irfan Shafara, Amelda Sholekah, Imro’atus SIGIT PUJI WINARKO Solikah, Mar atus solikah, mar'atus Sri Aliami Sri Widiawati , Hestin Sri Widiawati, Hestin Subagyo, Subagyo Suhardi - Suhartono Suhartono Sujarwoko Sujarwoko, Sujarwoko Susanto, Adhi Nugroho Susi Damayanti Tika Ayu Agustin Veve Carelldy Licensya Viorela Dewi Presentia Ayu Wahyuni, Fristy Reviana Putri Widiawati, Hestin Sri Wilson Palelingan Aman Zhah Rotul Nikmah Zulistiani, Zulistiani