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All Journal INVENTORY: JURNAL AKUNTANSI Ekomaks : Jurnal Ilmu Ekonomi, Manajemen, dan Akuntansi Jurnal Daya Mas : Media Komunikasi dan Informasi Hasil Pengabdian dan Pemberdayaan Masyarakat Pattimura Proceeding : Conference of Science and Technology JAMER Literasi: Jurnal Pengabdian Masyarakat dan Inovasi Jurnal Jurisprudence
Arini Wildaniyati
Universitas Merdeka Madiun
Agriculture, Biological Sciences & Forestry Humanities Astronomy Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Mathematics Physics Public Health Social Sciences Other

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Pengaruh Sistem Informasi Akuntansi, Kualitas Sumber Daya Manusia, Kemampuan Menyusun Laporan Keuangan, dan Pemanfaatan E-Commerce Terhadap Kinerja Usaha Mikro, Kecil, dan Menengah (UMKM) Vanda Tri Ulansari; Nurharibnu Wibisono; Arini Wildaniyati
JURNAL EKOMAKS Jurnal Ilmu Ekonomi Manajemen dan Akuntansi Vol. 13 No. 2 (2024): Jurnal EKOMAKS
Publisher : Universitas Merdeka Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33319/jeko.v13i2.165

Abstract

This research aims to examine the influence of Accounting Information Systems, Quality of Human Resources, Ability to Prepare Financial Reports and Utilization of E-Commerce on the Performance of Micro, Small and Medium Enterprises (MSMEs). The type of research used in this research is quantitative with a descriptive approach.. Data was obtained by distributing it directly to MSMEs and using Google Form. The population in this research is Micro, Small and Medium Enterprises (MSMEs) in Madiun City, especially the Kartoharjo District area.. The sampling method used was a purposive sampling technique with a total of 100 respondents. Data analysis was carried out using multiple linear regression analysis with the SPSS (Statistical Product and Service Solution) version 25 for Windows program. The results of the hypothesis research show that the Accounting Information System independence variable is 0.001, the Quality of Human Resources variable is 0.003, the Ability to Prepare Financial Reports variable is 0.005, E-Commerce Utilization is 0.000 and the Adjusted R Squre shows a value of 0.702 or 70.2%. With these results it can be stated that the Accounting Information System, Quality of Human Resources, Ability to Prepare Financial Reports and Utilization of E-Commerce have a positive and significant effect on the performance of Micro, Small and Medium Enterprises (MSMEs).
Pengaruh Likuiditas, Leverage, Sales Growth, Solvabilitas, Dan Profitabilitas Terhadap Financial Distress Siti Suharni; Arini Wildaniyati; Ratna Dyah Puspaningrum
JURNAL EKOMAKS Jurnal Ilmu Ekonomi Manajemen dan Akuntansi Vol. 14 No. 2 (2025): Jurnal EKOMAKS
Publisher : Universitas Merdeka Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33319/jeko.v14i2.258

Abstract

This study aims to analyze the influence of liquidity, leverage, sales growth, solvency, and profitability on financial distress in manufacturing companies in the textile and garment sub-sector listed on the Indonesia Stock Exchange (IDX) for the 2020-2023 period. Financial distress is an unhealthy financial condition that can lead to bankruptcy, making it crucial to understand the factors that influence it. This research employs a quantitative method using multiple regression analysis. The data used are secondary data obtained from the annual financial reports of the sampled companies. The independent variables in this study are liquidity (current ratio), leverage (debt to equity ratio), sales growth, solvency (debt to asset ratio), and profitability (return on assets), while the dependent variable is financial distress measured using the Altman Z-Score model.The results of the t-test show that the liquidity variable partially has a significant effect on financial distress, leverage partially has a significant effect on financial distress, sales growth partially has no significant effect on financial distress, solvency partially has no significant effect on financial distress, and profitability partially has no significant effect on financial distress. Meanwhile, the F-test results indicate that liquidity, leverage, sales growth, solvency, and profitability simultaneously have a significant effect on financial distress.
Analysis of Judgement on Cancellation of Bankruptcy of Intidana Saving and Loan Cooperative (Review of the Authority to File for Bankruptcy and PKPU against Cooperatives) Anik Triharyani; Krista Yitawati; Arini Wildaniyati; Retno Iswati; Tanawat Sirichai; Sarjiyati
Jurnal Jurisprudence Vol. 13, No. 1, June 2023
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/jurisprudence.v13i1.1859

Abstract

ABSTRACT Purpose: This scientific paper aims to analyze the review of the cancellation of the Intidana Cooperative bankruptcy associated with the authority to submit bankruptcy and PKPU to the cooperative. Methodology: Using normative legal research methods, this study examined primary legal materials, including Law Number 37 of 2004 concerning Bankruptcy and PKPU, Law Number 25 of 1992 concerning Cooperatives, and Decision Number 43 PK/Pdt.Sus-Pailit/2022, as well as secondary journals, books, and scientific publications related to cooperative bankruptcy. Results: Bankruptcy proceedings against cooperatives do not have any special requirements, like those against other institutions such as banks, securities companies, stock exchanges, clearing and guarantee agencies, and other institutions. In this case, a cooperative can be petitioned for bankruptcy in the Commercial Court if it has two or more creditors and against whom a debt that is due and collectible has not been paid. The application can be filed by 2 (two) parties, namely the cooperative itself as the debtor and its creditors. The absence of regulations governing the mechanism for filing for bankruptcy in cooperatives has a negative impact on the sustainability of cooperatives. Currently, many problematic cooperatives are filing for bankruptcy and PKPU. One of the problematic cooperatives that the authors are currently studying is the Intidana Cooperative. To overcome the problems in these troubled cooperatives, the government issued SEMA Number 1 of 2022 on the Special Civil Chamber Law Formulation regarding Bankruptcy and Suspension of Debt Payment Obligations for Cooperatives, where applications for bankruptcy and PKPU statements against cooperatives can only be submitted by the Minister in charge of government affairs in the field of cooperatives, i.e., the Minister of Cooperatives and SMEs and Cooperatives that run the business of Microfinance Institutions whose licenses are from OJK can only be submitted by OJK. Applications of the study: The government is expected to immediately make changes to the Bankruptcy Law and the Cooperatives Law in terms of the mechanism for filing bankruptcy and PKPU for cooperatives, determining clear and firm boundaries between open loop and close loop cooperatives, and where OJK will supervise cooperatives that carry out financial services business activities. Novelty/Originality of this study: Analyzing the decision of the judge's cancellation of the Intidana Cooperative Bankruptcy in the Decision of Reconsideration is associated with the authority to submit bankruptcy and PKPU in SEMA Number 1 of 2022. Keywords: Decision, Bankruptcy, Cooperative.   ABSTRAK Tujuan: Tulisan ilmiah ini bertujuan untuk menganalisis kajian pembatalan pailit Koperasi Intidana terkait dengan kewenangan mengajukan pailit dan PKPU kepada koperasi. Metodologi: Dengan menggunakan metode penelitian hukum normatif, penelitian ini mengkaji bahan hukum primer, antara lain Undang-Undang Nomor 37 Tahun 2004 tentang Kepailitan dan PKPU, Undang-Undang Nomor 25 Tahun 1992 tentang Perkoperasian, dan Putusan Nomor 43 PK/Pdt.Sus-Pailit/2022, serta jurnal sekunder, buku, dan publikasi ilmiah yang berkaitan dengan kepailitan koperasi. Temuan: Perkara pailit terhadap koperasi tidak memiliki persyaratan khusus, seperti terhadap lembaga lain yakni bank, perusahaan sekuritas, bursa efek, lembaga kliring dan penjaminan, dan lembaga lainnya. Dalam hal ini, koperasi dapat dimohonkan pailit di Pengadilan Niaga jika mempunyai dua atau lebih kreditur dan terhadapnya suatu utang yang telah jatuh tempo dan dapat ditagih belum dibayar. Permohonan dapat diajukan oleh 2 (dua) pihak, yaitu koperasi itu sendiri sebagai debitur dan krediturnya. Tidak adanya peraturan yang mengatur tentang mekanisme pengajuan pailit pada koperasi berdampak negatif terhadap keberlangsungan koperasi. Saat ini, banyak koperasi bermasalah yang mengajukan pailit dan PKPU. Salah satu koperasi bermasalah yang sedang dikaji oleh penulis adalah Koperasi Intidana. Untuk mengatasi permasalahan pada koperasi bermasalah tersebut, pemerintah menerbitkan SEMA Nomor 1 Tahun 2022 tentang Perumusan Undang-undang Kamar Perdata Khusus tentang Kepailitan dan Penundaan Kewajiban Pembayaran Utang Koperasi, dimana permohonan pailit dan pernyataan PKPU terhadap koperasi hanya dapat diajukan oleh Menteri yang menyelenggarakan urusan pemerintahan di bidang koperasi, yaitu Menteri Koperasi dan UKM yang menyelenggarakan usaha Lembaga Keuangan Mikro, dimana izin dari OJK hanya dapat diajukan oleh OJK. Kegunaan: Pemerintah diharapkan segera melakukan perubahan terhadap UU Kepailitan dan UU Koperasi dalam hal mekanisme pengajuan pailit dan PKPU bagi koperasi, penetapan batasan yang jelas dan tegas antara koperasi open loop dan close loop, dan keberadaan OJK akan mengawasi koperasi yang melakukan kegiatan usaha jasa keuangan. Kebaruan/Originalitas: Menelaah Putusan Hakim Pembatalan Pailit Koperasi Intidana dalam Putusan Peninjauan Kembali dikaitkan dengan kewenangan mengajukan Pailit dan PKPU dalam SEMA Nomor 1 Tahun 2022.  Kata kunci: Putusan, Pailit, Koperasi
Does GCG Structure Create Value? Evidence from Indonesia’s Food and Beverage Sector Aisyah Kartika Dewi; Syarifah Ratih Kartika Sari; Arini Wildaniyati
Pattimura Proceeding 2026: Proceeding of the 3rd International Conference of International Conference on Business and Eco
Publisher : Pattimura University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30598/pcst.2026.iconbe.p1-14

Abstract

This study aims to examine the effect of Good Corporate Governance (GCG) mechanisms and profitability on company value, with GCG as a structurally measured governance mechanism and profitability as the main indicator of financial performance. Unlike the normative approach, which assumes that GCG structures automatically increase company value, this study treats GCG as a formal mechanism whose effectiveness needs to be tested empirically. The research sample consists of companies in the food and beverage sub-sector listed on the IDX during the 2022–2024 period, resulting in 222 observations. Company value is proxied using Tobin's Q, while GCG mechanisms are measured through the number of board members, independent commissioners, directors, and audit committees. Profitability is proxied by Return on Assets (ROA). The analysis was conducted using multiple linear regression to test the associative relationship. The results show that profitability has a significant positive effect on company value, while most structural GCG mechanisms do not show a consistent positive effect, and some even show a negative relationship. These findings indicate that the formal structure of GCG has limitations in explaining company value, and that the market responds more to financial performance than to normative assumptions about the effectiveness of governance
Analisis Penerapan Sistem Informasi Akuntansi Terhadap Kualitas Laporan Keuangan Pada KSP Prima Sejahtera Nganjuk Siti Suharni; Arini Wildaniyati; Zihan Ashari Anggraeny
INVENTORY: JURNAL AKUNTANSI Vol. 9 No. 2 (2025)
Publisher : Prodi Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas PGRI Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25273/inventory.v9i2.22300

Abstract

Penelitian ini bertujuan untuk menganalisis penerapan sistem informasi akuntansi terhadap kualitas laporan keuangan pada koperasi Prima Sejahtera Cabang Nganjuk yang menggunakan General ledger. Penelitian ini menggunakan metode kualitatif dengan teknik pengumpulan data menggunakan wawancara dengan 5 orang informan yang teribat langsung dalam pencatatan keuangan di koperasi Prima Sejahtera Cabang Nganjuk. Teknik analisis data menggunakan triangullasi sumber dan triangukasi teori. Hasil analisis menunjukkan bahwa KSP Prima Sejahtera Cabang Nganjuk menggunakan sistem informasi akuntansi berbasis Software General ledger untuk mencatat dan mengungkap laporan keuangan seperti laporan posisi keuanan dan laporan SHU. Kualitas laporan keuangan cukup berkualitas dan informatif, namun belum ada rangkuman pertumbuhan koperasi dari tahun ke tahun untuk dapat dibandinkan dan memberikan informasi mudah dipahami. Laporan keuangan hanya menyajikan 1 lajur hasil jumlah pos-pos akun selama satu tahun periode saja, tidak ada pembandingan langsung terkait periode sebelumnya. Sehingga, pihak pembaca laporan keuangan tidak bisa menyimpulkan secara langsung pertumbuhan dan penurunan keuangan yang terjadi pada setiap pos-pos akun hasil SIA pada laporan keuanan yang memuat terkait arus kas, beban, dan kewajiban sesuai dengan catatan jurnal harian.
Co-Authors Afifu Rohman Afandi Aisyah Kartika Dewi Anik Triharyani Anissa Chusnul Kusumawardhani Dea Andreana Djuwitawati Ratnaningtyas Hery Hermawan Krista Yitawati Kurniawan Yogi Saputro Miftahul Rifa'i Mintarti Indartini Mutmainah . Nurhana Nurhana Ratna Dyah Puspaningrum Retno Iswati Sarjiyati Sarjiyati Siti Suharni Siti Suharni Syarifah Ratih Kartika Sari Tanawat Sirichai Vanda Tri Ulansari Wibisono, Nurharibnu Zihan Ashari Anggraeny