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All Journal Jurnal Pendidikan dan Pembelajaran Khatulistiwa (JPPK) SEIKO : Journal of Management & Business AMALIAH: JURNAL PENGABDIAN KEPADA MASYARAKAT Jurnal Mantik ADILLA: Jurnal Ilmiah Ekonomi Syari'ah Jurnal Manajemen Bisnis, Akuntansi dan Keuangan Jurnal Pengabdian Masyarakat Bangsa Jurnal Ragam Pengabdian
Suwono Suwono
Lab. Ilmu Faal Fak. Kedokteran UGM dan Lab. Ilmu Faal Fak. Kedokteran Hewan UGM, Yogyakarta
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The Effect of Liquidity, Solvency and Profitability Ratio on Financial Distress in Tourism Sector Companies Listed on the Indonesia Stock Exchange In The 2020-2022 Period Setiabudhi, Hatta; Khumaidah, Nila; Suwono, Suwono
Jurnal Manajemen Bisnis, Akuntansi dan Keuangan Vol. 3 No. 1 (2024): May 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/jambak.v3i1.10652

Abstract

The impact of the Covid-19 pandemic has spread to many industries, including the tourism sector, which is the hardest hit sector in Indonesia. This study was conducted to determine the effect of the financial ratios of liquidity, solvency, and profitability on financial distress in tourism sector companies listed on the Indonesia Stock Exchange. The population in this study was 147 company financial reports. The sample determined through purposive sampling was obtained with a total of 105 samples. This type of research is explanatory research with a quantitative approach. The method used is logistic regression analysis using IBM SPSS 25. The results of the study show that partially the liquidity solvency ratio does not have a negative effect on financial distress, while partially the profitability ratio has a positive effect on financial distress. Simultaneously, the liquidity, solvency, and profitability ratios have an effect on financial distress.
Pendapatan Dan Modal Sendiri Terhadap Resiko Keuangan Umkm Gula Merah Di Kabupaten Cilacap Suwono, Suwono
SEIKO : Journal of Management & Business Vol 4, No 3 (2022)
Publisher : Program Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/sejaman.v7i1.6379

Abstract

Usaha Mikro, Kecil, dan Menengah (UMKM) di sektor gula merah di Kabupaten Cilacap memainkan peran penting dalam mendukung perekonomian lokal dan menjaga keberlanjutan tradisi produksi gula merah di wilayah ini. Tujuan utama dari penelitian ini adalah untuk menguji pendapatan dan modal sendiri terhadap resiko keuangan UMKM Gula Merah di Kabupaten Cilacap. Penelitian ini termasuk penelitian survey dan termasuk jenis kuantitatif, jumlah sampel dalam penelitian ini sebesar 100 responden pada UMKM Gula Merah di Kabupaten Cilacap. Analisis yang digunakan dalam penelitian ini adalah menggunakan regresi linier berganda. Hasil penelitian ini adalah pendapatan berpengaruh signifikan dan positif terhadap resiko keuangan UMKM Gula Merah. Kemudian modal sendiri berpengaruh signifikan dan positif terhadap resiko keuangan UMKM Gula Merah. Penelitian ini masih memerlukan penelitian lanjutan dengan menambahkan variabel lain untuk memperkuat dari penelitian ini serta pada obyek dan subyek yang berbeda dengan penelitian ini. Kata Kunci: pendapatan, modal sendiri, reisko keuangan, UMKM
The influence of ais and hr on the quality of financial reports through internal control at pt xyz Suwono, Suwono; Setiabudhi, Hatta
Jurnal Mantik Vol. 9 No. 3 (2025): November: Manajemen, Teknologi Informatika dan Komunikasi (Mantik)
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/mantik.v9i3.6800

Abstract

This study examines the influence of Accounting Information Systems (AIS) and Human Resources (HR) on the quality of financial reports through the mediating role of internal control at PT XYZ, a company engaged in construction and IoT-based technology. The research employed a quantitative approach with an explanatory design. Data were collected from all 88 employees involved in the financial reporting process using a structured questionnaire. The analysis was conducted with Structural Equation Modeling (SEM) based on Partial Least Squares (PLS) using SmartPLS 4.0. The results show that HR significantly influences both internal control and the quality of financial reports, while AIS significantly affects internal control and financial report quality. Internal control itself positively and significantly impacts financial report quality. Furthermore, internal control was found to mediate the relationship between HR and financial report quality as well as between AIS and financial report quality. These findings highlight the importance of competent HR, reliable AIS, and effective internal control in ensuring the quality of financial reports. This study contributes to the literature by clarifying mixed empirical evidence from previous research and offers practical implications for companies to strengthen internal control systems and human capital development to enhance financial reporting quality.
Co-Authors Ahmed, Ishfaq Ainur Latif, Elok Alhakim, Ramat Astuti, Retno Sari Puji Dina Prasetyaningrum Elok Ainur Latif Hakim Hakim Hasibuan, Reza Rahmadi Hatta Setiabudhi Khumaidah, Nila Mutia Pamikatsih Ramadanika, Arista Rizky Wiranegara, Anisa Septiani, Devi Syafi'ah, Syafi'ah Syafi’ah, Syafi’ah Usman Radiana Wahyudi Wahyudi Wahyuningsih, Ita Yudi Agus Setiawan Yusti, Dwi Julmulmiwah