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All Journal International Journal of Economics, Business and Accounting Research (IJEBAR) Jurnal Pengabdian Masyarakat IPTEKS JAKUMA : Jurnal Akuntansi dan Manajemen Keuangan Jurnal Pengabdian Masyarakat (JPM) Journal of Economics Development Issues
Nanda Widaninggar
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Religion Humanities Economics, Econometrics & Finance Social Sciences

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Journal : JAKUMA : Jurnal Akuntansi dan Manajemen Keuangan

 1 
Analisis Pengaruh Rasio Keuangan dan Faktor Ekonomi Makro Terhadap Financial Distress Pada Perusahaan Manufaktur Fani Febriana Putri; Haifa Haifa; Nanda Widaninggar
JAKUMA : JURNAL AKUNTANSI DAN MANAJEMEN KEUANGAN Vol 3 No 1 (2022)
Publisher : Institut Teknologi dan Sains Mandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31967/jakuma.v3i1.607

Abstract

This study aims to analyze financial ratios and macroeconomic factors on financial distress in food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange from 2016 to 2019. The data used in this study were obtained from the company's annual financial statements. The population in this study are food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange. The sample selection technique used was purposive sampling and obtained 18 food and beverage sub-sector manufacturing companies with the 2016-2019 research period. The data analysis method in this study was logistic regression analysis. Based on the data analysis, it is concluded that the liquidity ratio as measured by the Current Ratio (CR), inflation and exchange rates have no effect on financial distress while the profitability ratio as measured by Return on Equity (ROE) and solvency ratio as measured by Debt to Total Assets Ratio (DAR) has an effect on financial distress.
Determinan Kepatuhan Membayar Pajak Bumi Dan Bangunan Di Kecamatan Cluring, Kabupaten Banyuwangi Devi Indah Permatasari; Muhaimin Dimyati; Nanda Widaninggar
JAKUMA : JURNAL AKUNTANSI DAN MANAJEMEN KEUANGAN Vol 3 No 1 (2022)
Publisher : Institut Teknologi dan Sains Mandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31967/jakuma.v3i1.608

Abstract

Taxes are one of the sources of national development costs to improve people's welfare. This study aims to analyze whether Socialization, Tax Knowledge, Tax Sanctions, Taxpayer Awareness, and Service Quality have a simultaneous and partial effect on Compliance with Paying Land and Building Taxes in Cluring Sub-District, Banyuwangi District. By a hundred of respondents, the analytical technique used in this research is multiple linear regression. The results showed that Socialization, Tax Knowledge and Service Quality had a positive not significant effect on Land and Building Taxpayer Compliance. Meanwhile, Tax Sanctions and Taxpayer Awareness had a positive and significant impact on Land and Building Taxpayer Compliance in Cluring District, Banyuwangi Regency.
Co-Authors Ahmad Sauqi Devi Indah Permatasari Fani Febriana Putri Farid Wahyudi Haifa Haifa Muhaimin Dimyati Muhammad Firdaus Nikita Diana Diningrum Nurshadrina Kartika Sari Rellysia Gestania Putri Rizka Ellafatul Suherman Suherman Taufik Rahman Wahyu Pamungkas