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All Journal JFAS: Journal of Finance and Accounting Studies EKOBIS ABDIMAS : Jurnal Pengabdian Masyarakat
Meta Ardiana
Universitas Hasyim Asy'ari
Economics, Econometrics & Finance Education Other

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Pengaruh Working Capital Turnover dan Leverage Terhadap Financial Distress (Study Empiris pada Perusahaan Jasa SubSektor Property, Real Estate dan Kontruksi Bangunan yang Tercatat di Bursa Efek Indonesia) Rahayu Lestari; Meta Ardiana
JFAS : Journal of Finance and Accounting Studies Vol. 1 No. 2 (2019): Juny
Publisher : Prodi Akuntansi Fakultas Ekonomi Universitas Hasyim Asy'ari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33752/jfas.v1i2.176

Abstract

This study aims to determine whether or not the influence of Working Capital Turnover and Leverage to Financial Distress (Empirical Study on Service Company Sub Sector Property, Real Estate and Building Construction Listed on Indonesia Stock Exchange) during the period 2012-2017. Independent variable Working Capital Turnover using Net Working Capital Turnover and leverage using debt to assets ratio (DAR). The dependent variable of financial distress uses Z-Score Altman Modification. The research method used is quantitative method. The type of data is secondary data obtained from the official website of BEI namely www.idx.co.id. Data analysis used is multiple linear regression analysis. The results showed that the Working Capital Turnover variable had a positive effect on financial distress, meaning that if the faster or higher the working capital turnover, the financial condition would be fine and vice versa. Leverage variables have a negative effect on financial means that if the level of debt that finances assets is not too high, then the financial condition will be fine and vice versa.
Perlakuan Akuntansi Pembiayaan Gadai Emas (Rahn) Berdasarkan PSAK 107 di PT. Pegadaian Syariah ( Studi Kasus di PT. Pegadaian Syariah Jombang) Rifa Tussalam; Meta Ardiana
JFAS : Journal of Finance and Accounting Studies Vol. 1 No. 3 (2019): October
Publisher : Prodi Akuntansi Fakultas Ekonomi Universitas Hasyim Asy'ari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33752/jfas.v1i3.180

Abstract

The growth of Islamic financial institutions in Indonesia is very rapid, this is marked by the emergence of many Islamic financial institutions. Like sharia banks and sharia pawnshops the emergence of sharia pawnshops, the public interest increases, this happens because it does not stipulate usury and in accordance with Al-Quan and Hadist. Sharia pawnshops have several products, which are highly sought after by customers, namely rahn, because customers can guarantee valuables such as gold, BPKB, electronic goods and other valuables, but the products that are highly sought after by customers, namely gold. The purpose of the research was to find out the treatment of accounting for gold pawning financing based on PSAK 107 in the Jombang sharia pawnshop using descriptive qualitative research. The results of the study are the significance of Jombang sharia pawnshops using psak 107 for financing gold pawns
Analisis Rasio Likuiditas dan Solvabilitas dalam Meningkatkan Kinerja Keuangan Baitul Maal Wattamwiil Mu’amalah Syariah Tebuireng Sumiyati Sumiyati; Meta Ardiana
JFAS : Journal of Finance and Accounting Studies Vol. 2 No. 1 (2020): February
Publisher : Prodi Akuntansi Fakultas Ekonomi Universitas Hasyim Asy'ari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33752/jfas.v2i1.185

Abstract

This study aims to improve the financial performance of BMT Mu'amalah Syariah Tebuireng by using an analysis of liquidity and solvency ratios. The data used in this study are primary and secondary data obtained from the financial statements of BMT Mu'amalah Syariah Tebuireng for five years. While the method of data analysis used is descriptive qualitative which is analyzed using financial ratios based on the achievement of the Minister of Cooperative regulation, it can be concluded that the liquidity ratios are calculated using the current ratio formula that is in poor condition. Whereas the solvency ratio is calculated by the formula of debt to equity ratio and the ratio of debt to assets in the criteria is not good.
Analisis Perlakuan Akuntansi Aset Biologis Berbasis PSAK 69 (Studi Kasus Pada Peternakan UD Wibowo Farm Kabupaten Blitar) Latifa Nur Aini; Meta Ardiana
JFAS : Journal of Finance and Accounting Studies Vol. 2 No. 2 (2020): Juny
Publisher : Prodi Akuntansi Fakultas Ekonomi Universitas Hasyim Asy'ari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33752/jfas.v2i2.190

Abstract

This study aims to determine the accounting treatment of biological assets in the form of recognition, measurement, and also disclosures in the financial statement of biological assets at Wibowo farm in Blitar District. In this study researchers used qualitative research methods in which researcher will observe the object in the field directly in order to obtain existing data and are also needed in research. The results of this study indicate that Wibowo Farm which engaged in laying hens has not yet fully applied the accounting treatment of biological assets based on PSAK No.69. Measurement of biological assets measured at fair value is in accordance with PSAK 69, but they haven’t journalized every transaction in accordance with PSAK. They only record simple purchase transactions. Wibowo Farm also doesn’t present and also disclose biological assets in the annual financial statement. They experience difficulties and limited time so that the basic financial statement rules have not yet been applied.
Workshop Perpajakan PPh 21 dan PPh Badan di SMK Kadiri-Kras Deasy Ervina; Dwi Ari Pertiwi; Rachma Agustina; Meta Ardiana
Ekobis Abdimas Vol 4 No 1 (2023): Juni
Publisher : Fakultas Ekonomi, Universitas PGRI Adi Buana Surabaya

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

Abstract

Ilmu perpajakan dewasa ini sangat dibutuhkan setiap individu yang memiliki usaha, apalagi segala jenis usaha saat ini selalu membutuhkan Nomor Pokok Wajib Pajak (NPWP) dalam mengurus segala perijinan usaha.Setelah memiliki NPWP, seorang Wajib Pajak harus melakukan penghitungan dan pelaporan pajak, baik setiap bulan ataupun setiap tahun. Oleh karena itu sebagai bekal, siswa SMK harus menguasai ilmu perpajakan sebelum terjun ke dunia usaha. Kegiatan ini dilaksanakan dengan tujuan agar para siswa SMK mampu melakukan pelaporan pajak tahunan baik badan ataupun pribadi. Kegiatan PKM ini dikemas dalam bentuk workshop, sehingga peserta mendapat materi dan praktik secara langsung. Kegiatan dihadiri 22 siswa. Interaksi antara pemateri dan peserta mampu menjembatani permasalahan dalam pengisian dan pelaporan SPT Tahunan sehingga mampu mengenali keadaaan serta kebutuhan peserta dan memberi solusi yang terbaik.
Co-Authors Agustina, Rachma Deasy Ervina Dwi Ari Pertiwi Latifa Nur Aini Rahayu Lestari Rifa Tussalam Sumiyati Sumiyati