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All Journal Journal of Economic, Bussines and Accounting (COSTING) JIA (Jurnal Ilmiah Akuntansi) Journal of Contemporary Accounting ARBITRASE: JOURNAL OF ECONOMICS AND ACCOUNTING Al-Zayn: Jurnal Ilmu Sosial & Hukum Jurnal Ekonomi Kuantitatif Terapan
Diota Prameswari Vijaya
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Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media

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Board Diversity dan Kualitas Laba: Studi pada Perusahaan Manufaktur di Indonesia Irwansyah, M. Rudi; Vijaya, Diota Prameswari; Tripalupi, Lulup Endah
Jurnal Ilmiah Akuntansi Vol 5, No 2: Desember 2020
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jia.v5i2.29513

Abstract

This study aims to determine the effect of board diversity which includes gender diversity, foreign diversity and age diversity partially and simultaneously on the earnings quality in manufacturing companies listed on the Indonesia Stock Exchange. Later, this study provide the importance of the diversity of the board of directors in the company. Sample in this research is manufacturing companies listed on the Indonesia Stock Exchange in 2018 using a purposive sampling technique. The number of samples in this research were 150 companies. Analysis of the data in this research using multiple regression analysis. The results showed that gender diversity, foreign diversity, and age diversity had no effect either partially or simultaneously on the quality of company earnings. This is because the irrational proportion of the board of directors as the cause of the insignificant influence of gender, foreign nationality and board of directors age 40-45 on earnings quality.
What drives MSME performance? The role of gender, operational aspects, and social environment Prayudi, Made Aristia; Vijaya, Diota Prameswari; Ekawati, Luh Putu
Journal of Contemporary Accounting Volume 1 Issue 2, 2019
Publisher : Master in Accounting Program, Faculty of Business & Economics, Universitas Islam Indonesia, Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jca.vol1.iss2.art1

Abstract

This study aims to investigate the effect of gender toward the ease of access to capital, entrepreneurial behaviour, and the performance of MSMEs. In contrast to previous studies, this research is also testing the moderating effect of the patriarchy on the relationship between gender and the variables of interest. Data were collected using a self-administered questionnaire distributed to 201 MSME entrepreneurs throughout Bali Province of Indonesia and analysed using a partial least square structural equation modelling (PLS-SEM) technique. Results indicated that (1) female entrepreneurs of MSMEs have a lower level of perceived ease of access to capital; (2) patriarchy positively moderates the relationship between gender and the ease of access to capital; (3) female entrepreneurs of MSMEs have lower performance than its counterparts; (4) entrepreneurial behaviour has a positive effect on MSMEs performance; and (5) the ease of access to capital have a positive impact on entrepreneurial behaviour.
ANALISIS KINERJA KEUANGAN DALAM PENGELOLAAN KEUANGAN DESA DI DESA KUBUTAMBAHAN BERDASARKAN RASIO KEUANGAN DAERAH TAHUN 2022-2024 Anggarini, Ni Luh Tresna; Astawa, I Gede Putu Banu; Vijaya, Diota Prameswari
Journal of Economic, Bussines and Accounting (COSTING) Vol. 9 No. 1 (2026): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/vgzbjd37

Abstract

Penelitian ini bertujuan untuk menganalisis kinerja keuangan dalam pengelolaan Dana Desa di Desa Kubutambahan berdasarkan rasio keuangan daerah periode 2022–2024. Metode penelitian yang digunakan adalah mixed methods dengan desain explanatory sequential, di mana analisis kuantitatif dilakukan melalui perhitungan rasio efektivitas, efisiensi, kemandirian, dan pertumbuhan, kemudian diperdalam dengan pendekatan kualitatif melalui wawancara terhadap aparatur desa. Data penelitian bersumber dari dokumen keuangan desa berupa APBDes dan Laporan Realisasi Anggaran serta data primer hasil wawancara. Hasil penelitian menunjukkan bahwa rasio efektivitas berada pada kategori efektif hingga cukup efektif, rasio efisiensi tergolong kurang efisien akibat tingginya realisasi belanja, rasio kemandirian sangat rendah yang menandakan ketergantungan tinggi terhadap dana transfer, serta rasio pertumbuhan menunjukkan fluktuasi dengan tren peningkatan pada tahun terakhir. Kesimpulan penelitian ini menunjukkan bahwa pengelolaan keuangan Desa Kubutambahan cukup baik dari sisi efektivitas dan pertumbuhan, namun masih memerlukan perbaikan dalam efisiensi dan terutama penguatan kemandirian fiskal desa.
IMPLEMENTASI MODEL FULMER, SPRINGATE, DAN CA-SCORE UNTUK MEMPREDIKSI KEBANGKRUTAN PADA PERUSAHAAN SUBSEKTOR KONSTRUKSI Widiantari, Ni Kadek Aris Adi; Adiputra, I Made Pradana; Vijaya, Diota Prameswari
Journal of Economic, Bussines and Accounting (COSTING) Vol. 9 No. 1 (2026): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/c3869458

Abstract

Penelitian ini bertujuan untuk memprediksi kebangkrutan pada perusahaan subsektor konstruksi menggunakan model Fulmer, Springate, dan CA-Score serta menghitung tingkat keakuratan model prediksi berdasarkan kondisi aktual perusahaan. Metode penelitian adalah deskriptif kuantitatif. Penelitian menggunakan data sekunder yang bersumber dari laporan keuangan tahunan dengan populasi perusahaan subsektor konstruksi yang terdaftar di BEI periode 2019-2024. Jumlah sampel sebanyak 21 dengan teknik purposive sampling. Pengolahan data dilakukan dengan Microsoft Excel. Hasil penelitian menunjukkan bahwa Model Fulmer memprediksi sebanyak 18 perusahaan tidak bangkrut dan 3 perusahaan lainnya berpotensi bangkrut. Model Springate memprediksi sebanyak 4 perusahaan tidak bangkrut dan 17 lainnya berpotensi bangkrut. Model CA-Score memprediksi sebanyak 2 perusahaan tidak bangkrut dan 19 lainnya berpotensi bangkrut. Secara keseluruhan model Fulmer merupakan model terbaik yang dapat digunakan untuk menilai kebangkrutan dengan tingkat akurasi sebesar 80,16% dan tingkat kesalahan 19,84% berdasarkan ketepatan prediksinya dengan kondisi aktual perusahaan di tahun 2019-2024. Hal ini disebabkan karena model Fulmer memiliki jumlah rasio yang lebih kompleks dalam melihat kondisi keuangan perusahaan dibandingkan dengan model Springate dan CA-Score.
Pengaruh Profitabilitas, Sales Growth, dan Leverage terhadap Financial Distress dengan Pendekatan Springate S-score Yuntini, Kadek; Wahyuni, Made Arie; Vijaya, Diota Prameswari
ARBITRASE: Journal of Economics and Accounting Vol. 6 No. 3 (2026): March 2026
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/arbitrase.v6i3.3054

Abstract

This study is motivated by the decline in financial performance accompanied by the disclosure of fraud cases at PT Kimia Farma Tbk and PT Indofarma Tbk, as well as indications of deteriorating financial conditions among pharmaceutical sub-sector companies during the 2021–2024 period. These conditions highlight the importance of early detection of financial distress to prevent more severe financial problems. This study aims to empirically examine the effect of profitability, sales growth, and leverage on financial distress measured using the Springate s-score model in pharmaceutical sub-sector companies listed on the Indonesia Stock Exchange. This research employs a quantitative approach using multiple linear regression analysis and purposive sampling technique, resulting in 40 firm-year observations during the research period. The F-test results indicate that profitability, sales growth, and leverage simultaneously affect financial distress (F = 114.129; p < 0.001), indicating strong model feasibility. Partially, profitability has a significant positive effect on the S-Score (coefficient = 2.530; p < 0.001), indicating that higher profitability reflects healthier financial conditions. Leverage also has a significant negative effect on the S-Score (coefficient = ?1.720; p < 0.001), implying that higher leverage increases the risk of financial distress. Meanwhile, sales growth does not have a significant effect on financial distress (coefficient = ?0.226; p = 0.241). The findings of this study are expected to contribute to early detection of financial distress risk and serve as a consideration for management and investors in decision-making and strengthening corporate governance.
Actor Analysis In Sustainable Village-Based Enterprises: Examining The Role Of Stakeholders M. Rudi Irwansyah; Bagus Shandy Narmaditya; Diota Prameswari Vijaya
Jurnal Ekonomi Kuantitatif Terapan Vol. 17 No. 2 (2024): Vol. 17, No. 2, Agustus 2024 (pp.155-369)
Publisher : Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/JEKT.2024.v17.i02.p06

Abstract

Fundamentally, the establishment of village-based enterprises is a mandate of the village law inan effort to encourage or stimulate the wheels of the rural economy and also increase villageincome sources. The implementation of the mandate of this law makes it important to involveVillage-Based Enterprises stakeholders in its management. This study aims to determine theroles and interaction patterns of stakeholders (actors) in the management of village-basedenterprises in Bali. The analysis method used in this study is Mactor. Primary data collectionwas obtained through interviews guided by a questionnaire and direct observation. The researchfindings indicate that each player, specifically the Village Ministry PDTT, ProvincialGovernment, District Government, Village Government, Village-Based Enterprise Manager,Villagers, and Business Partners, play a crucial role in determining the sustainability of villagebased companies. The linkages between actors interact with each other in the management ofvillage-based enterprises and are able to mobilize actors to achieve management goals. All actorsagree that village-based enterprises must be developed both in terms of management andinstitutions. The contribution of the results of this research becomes a recommendation forcollaborative planning among stakeholders, so that it becomes a strategic step in sustainablevillage-based enterprise.
Pengaruh Pengungkapan ESG, Profitabilitas, dan Struktur Modal terhadap Nilai Perusahaan Pada Sub Sektor Pertambangan Mineral dan Barubara Dewi, Luh Sasmitha Kiara; Dewi, Gst. Ayu Ketut Rencana Sari; Vijaya, Diota Prameswari
Al-Zayn: Jurnal Ilmu Sosial, Hukum & Politik Vol 4 No 2 (2026): 2026
Publisher : Yayasan pendidikan dzurriyatul Quran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61104/alz.v4i2.5082

Abstract

Riset mengkaji perusahaan-perusahaan di subsektor pertambangan mineral dan batubara yang tercatat di Bursa Efek Indonesia selama periode 2022-2024, dengan fokus pada pengaruh pengungkapan ESG, profitabilitas, serta struktur modal terhadap nilai perusahaan. Populasi riset mencakup seluruh 47 entitas yang beroperasi di subsektor tersebut. Sebanyak enam belas perusahaan, yang menghasilkan empat puluh delapan observasi, dipilih sebagai sampel melalui pendekatan purposive berdasarkan kriteria tertentu. Studi literatur dan dokumentasi dilakukan dengan memanfaatkan laporan tahunan serta laporan keberlanjutan untuk pengumpulan data. Analisis data dilakukan melalui regresi linier berganda dengan bantuan SPSS versi 30. Nilai perusahaan diukur menggunakan Tobin's Q, pengungkapan ESG dievaluasi berdasarkan indikator GRI 2021, profitabilitas dihitung melalui ROA, sedangkan struktur modal dianalisis dengan DER. Hasil riset menunjukkan hubungan negatif antara pengungkapan ESG dan nilai perusahaan, hubungan positif antara profitabilitas dan nilai perusahaan, serta tidak adanya hubungan antara struktur modal dan nilai perusahaan.
Co-Authors Anggarini, Ni Luh Tresna Astawa, I Gede Putu Banu Bagus Shandy Narmaditya Dewi, Gusti Ayu Ketut Rencana Sari Dewi, Luh Sasmitha Kiara I Made Pradana Adiputra Luh Putu Ekawati Lulup Endah Tripalupi M. Rudi Irwansyah Made Arie Wahyuni Made Aristia Prayudi Widiantari, Ni Kadek Aris Adi Yuntini, Kadek