Article Per Year (5 Year)
p-Index From 2021 - 2026
1.151
P-Index
This Author published in this journals
All Journal Jurnal Computech & Bisnis (e-Journal) Acman: Accounting and Management Journal
Damayanti, Indah
STIE Pasundan, Bandung
Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Library & Information Science

Published : 5 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 5 Documents
Search

 1 
PENGARUH GCG, RASIO KEUANGAN, ARUS KAS DAN UKURAN PERUSAHAAN TERHADAP FINANCIAL DISTRESS PADA PERBANKAN Indah Damayanti; Roro Endah Kumalasari; Sana Sholihah
Jurnal Computech & Bisnis (e-Journal) Vol 15, No 2 (2021): Jurnal Computech & Bisnis
Publisher : STMIK Mardira Indonesia, Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (560.35 KB) | DOI: 10.55281/jcb.v15i2.251

Abstract

This research examines the effect of GCG, financial ratios, cash flow and company size on financial distress in banks listed on the Indonesia Stock Exchange in 2015-2020. The general objective of this study is to determine how the influence of GCG, financial ratios, cash flow and company size on financial distress in banks listed on the Indonesia Stock Exchange in 2015-2020. Meanwhile, for the specific purpose of this study, it is to analyze more deeply about financial distress, especially in the banking sector, where during the Covid-19 pandemic the risk of financial distress in banks is high. The research method used in this research is to use quantitative analysis. The analytical tools used are descriptive statistics and panel data regression analysis. The population in this research are banks listed on the Indonesia Stock Exchange in 2015-2020. The sampling method in this study used the saturated sampling method. Based on the results of purposive sampling, there are 37 banks that fall into the criteria with an observation period of 2015-2020. The data collection technique used is literature study through various literatures and the internet. Based on the results of the research, it shows that GCG, financial ratios (ROE, ROA, LDR and NPL) and company size have no significant effect on financial distress. Meanwhile, financial ratios (BOPO and NIM) and cash flow have a significant effect on financial distress. Keywords : GCG, Financial Ratios, Cash Flow, Company Size, Financial Distress.
Pengaruh Sistem Informasi Pembelian Tunai Terhadap Pengendalian Internal Pembelian Barang: Studi pada salah satu Yayasan Pendidikan di Kota Bandung Erick Erick; Indah Damayanti; Roro Endah Kumalasari; Annita Jannah
Acman: Accounting and Management Journal Vol. 2 No. 1 (2022): Acman: Accounting and Management Journal
Publisher : Center of Research, STIE Pasundan, Bandung, Indonesia.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55208/aj.v2i1.33

Abstract

This article aims to determine the magnitude of the influence of cash purchase information systems on internal control of purchasing goods at one of the educational foundations in the city of Bandung. Respondents are employees directly related to the purchase of goods as many as 35 employees. The researcher uses the correlation coefficient analysis technique, simple regression, and the coefficient of determination to determine the magnitude of the influence of the cash purchase information system on the internal control of purchasing goods. The calculation results show a significant effect of cash purchase information systems on internal control of purchasing goods. Recommendations from the research suggest improving the control environment, controlling activities, understanding risks, informing and communicating well from each individual or organization, and carrying out effective monitoring. In addition, improving the management system on purchase documents and others to be sustainable properly, such as archiving proof of purchase in physical form or stored in computer-based information technology.
The Effect of Credit Quality on Profitability: Study on A Mortgage in Garut City Meira Meilawati; Indah Damayanti; Lungguh Jatmika
Acman: Accounting and Management Journal Vol. 3 No. 1 (2023): Acman: Accounting and Management Journal
Publisher : Center of Research, STIE Pasundan, Bandung, Indonesia.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55208/aj.v3i1.58

Abstract

This study aimed to determine and analyze the effect of credit quality on profitability in one of the mortgages in Garut City. The research method is quantitative, with a descriptive and verification analysis approach. The data used are five-year financial reports from 2016 to 2020. The study results show that the general description of Non-Performing Loans (NPL) and Profits is not optimal; non-performing Loans (NPL) correlate with Profits of 0.796, simple linear regression results that Y = -15.063 + 0.549. Non-performing Loans influence profit (Y) of 0.634 or 63.4%.
Investigating the Impact of Financial Ratios, Good Corporate Governance and Digital Technology on Financial Distress in Banking Amid Inflation in the Digital Age Nita Yura Roslina; Indah Damayanti; Sana Sholihah
JURNAL COMPUTECH & BISNIS Vol. 19 No. 2 (2025): Jurnal Computech & Bisnis (e-Journal)
Publisher : LPPM STMIK Mardira Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56447/jcb.v19i2.5

Abstract

This study examines the influence of financial ratios, good corporate governance (GCG), and digital advancement on financial distress in Indonesia's banking sector, with inflation as a moderating variable.  This research employs a quantitative methodology and panel-data regression analysis to examine 185 observations from 37 active banks over 2020-2024.  The analytical methods include descriptive statistics and panel-data regression with a fixed-effects model.  The model selection is based on Chow and Hausman tests, which indicate that the fixed-effect model is more appropriate for the data under analysis.  The analysis indicates a strong fit of the regression model, evidenced by an R-squared of 86.85% and statistically significant findings at the 1% level.  The primary findings indicate that the Loan to Deposit Ratio (LDR) positively affects financial stability, whereas the operational cost-to-operational income ratio (BOPO) negatively affects financial stability.  Inflation further intensifies the adverse impacts of non-performing loans (NPL) on financial distress.  This study underscores the significance of operational efficiency and meticulous risk management in sustaining financial stability in the digital age.  The findings underscore the imperative of operational efficiency, judicious credit risk management, and responsiveness to macroeconomic conditions to maintain financial stability in the banking sector in the digital era.  This study offers critical insights for banking sector stakeholders to understand the determinants of financial distress and implement strategic measures to improve bank financial stability amid evolving economic circumstances.
Firm Size and Liquidity Shape Profitability: Evidence from IDX Consumer Cyclicals (2021–2025) Indah Damayanti; Indri Ayu Tansar
JURNAL COMPUTECH & BISNIS Vol. 20 No. 1 (2026): Jurnal Computech & Bisnis (e-Journal)
Publisher : LPPM STMIK Mardira Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56447/jcb.v20i1.16

Abstract

While the consumer cyclicals sector heavily depends on macroeconomic shifts and fluctuating consumer purchasing power, many businesses struggle to maintain optimal profitability during volatile economic transitions. This study investigates how firm size and liquidity actively drive profitability among consumer cyclical companies listed on the Indonesia Stock Exchange (IDX) from 2021 to 2025. Employing a quantitative research design, we applied purposive sampling techniques to select a final sample of 16 qualified companies. Data analysis utilized multiple linear regression to examine the distinct impacts of corporate scale and short-term financial health on overall net returns. The empirical results reveal that firm size does not influence corporate profitability, suggesting that larger asset bases do not automatically guarantee superior financial returns in this specific sector. Conversely, liquidity significantly and directly impacts profitability, demonstrating that efficient short-term asset management and robust cash flows dictate a firm’s ultimate bottom-line success. This research introduces novelty by shifting focus toward the post-pandemic stabilization era (2021–2025), capturing unique, contemporary corporate dynamics that traditional structural models often overlook. These findings imply that corporate executives in the consumer cyclicals sector should prioritize liquidity optimization and agile working capital management over aggressive, debt-fueled asset expansion, as strategic cash control offers a more dependable path to profitability during uncertain market cycles.
Co-Authors Bulan Tati Fitria Erick Erick Jannah, Annita Kumalasari, Roro Endah Lungguh Jatmika Meira Meilawati Nita Yura Roslina Sholihah, Sana Tansar, Indri Ayu