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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.