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Pengaruh Leverage Ratio, Capital Structure, Dan Sales Growth Terhadap Financial Distress : (Studi Kasus Pada Perusahaan Startup Sektor Teknologi yang Terdaftar di Bursa Efek Indonesia (BEI) Periode 2022-2024) I Gusti Ayu Agung Pradnya Pramesty; Ni Komang Sumadi; Ni Ketut Muliati
Hita Akuntansi dan Keuangan Vol. 7 No. 2 (2026): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/23hkeq72

Abstract

This study aims to examine the effect of leverage ratio, capital structure, and sales growth on financial distress in technology sector startup companies listed on the Indonesia Stock Exchange (IDX) for the period 2022-2024. The population of this study comprises all technology sector startup companies listed on the Indonesia Stock Exchange (IDX) for the period 2022-2024, totaling 13 companies. The sampling technique used is saturated sampling (census method), which is a sample determination method where all members of the population are used as samples, resulting in a total sample of 39. To test the hypotheses, descriptive statistical analysis, classical assumption tests, multiple linear regression analysis, coefficient of determination test, F-test, and t-test were conducted with the assistance of SPSS. The results of the study indicate that the leverage ratio (DAR) has a positive effect on financial distress, capital structure (DER) has a positive effect on financial distress, and sales growth has a negative effect on financial distress.
Pengaruh GRC Disclosure dan ROA Terhadap Return Saham Sektor Asuransi di BEI Tahun 2022 -2024 Kadek Ariati; Ni Komang Sumadi; Ni Wayan Alit Erlina Wati
Hita Akuntansi dan Keuangan Vol. 7 No. 1 (2026): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/jb7nsb80

Abstract

Stock returns denote the economic benefits accrued by investors from holding ownership stakes in a firm. An escalation in stock returns is commonly interpreted as a signal of robust corporate performance, which in turn tends to stimulate investor appetite. The drivers of stock returns are inherently multidimensional, encompassing both financial and non-financial attributes. This study is designed to scrutinize the interrelationship between Governance, Risk, and Compliance (GRC), Return on Assets (ROA), and stock returns. The empirical scope of this research encompasses a cohort of 18 insurance firms registered onthe IDX throughout the 2022–2024 observational span. A census (saturated sampling) technique was implemented, whereby the entire population was incorporated as the analytical sample. Data were derived from corporate annual reports employing a documentation-based collection method. The analytical approach utilizes multiple linear regression, facilitated through SPSS software. The procedure was initiated with descriptive statistical analysis to delineate data characteristics, followed by classical assumption diagnostics, including tests of normality, multicollinearity, autocorrelation, and heteroscedasticity. Model robustness was subsequently appraised using the coefficient of determination (R²) alongside the F-test, while hypothesis testing was conducted via the t-test. The empirical findings substantiate that GRC disclosure encompassing governance, risk, and compliance dimensions exerts a positive and statistically signnificant effect on stock returns. Conversely, although ROA demonstrates a positive directional association with stock returns, its influence does not attain statistical significance within the context of the insurance sector.
Analisis Sistem Pengendalian Internal Persediaan Barang Dagang pada Toko Wijaya Makmur Tabanan Ni Nyoman Selly Apriantini; Ni Komang Sumadi; Kadek Dewi Padnyawati
Hita Akuntansi dan Keuangan Vol. 7 No. 2 (2026): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/sqdpkb62

Abstract

  Inventory of merchandise is an important asset in trading companies that requires an internal control system to minimize the risk of loss. At Wijaya Makmur Store, there has been an increase in the number of inventory losses from 2022 to 2024, amounting to 782 units, 791 units, and 849 units respectively. This condition indicates that internal control over inventory needs to be analyzed to determine its level of effectiveness. This study aims to analyze the implementation of the internal control system over merchandise inventory based on the five components of COSO. This study employs a qualitative descriptive approach, with data acquisition undertaken through documentation, observations, and interviews. The results show that the internal control system has been implemented in accordance with the COSO components; however, there are still weaknesses in the separation of duties and the frequency of stock-taking, which is conducted only twice a year, so the control has not been fully effective in reducing the risk of loss. Therefore, improvements in supervision, better task distribution, and strengthening of control procedures are needed so that inventory management can be more effective
Analisis Dampak Penerimaan Kas Non-Tunai (Cashless) Pada Pengendalian Transaksi Di Prama Sanur Beach Hotel Melalui Analisis SWOT I Nengah Darmawan Arta Darmika; Ni Komang Sumadi; Rai Dwi Andayani W
Hita Akuntansi dan Keuangan Vol. 7 No. 2 (2026): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/ckq0ds38

Abstract

The purpose of this study is to analyze cashless cash receipts at Prama Sanur Hotel Bali through cashless payments and discuss how the cashless payment process works, and its impact on transaction recording. This research was conducted based on the phenomenon of the greater presence of cashless payment users and the increase in users of cashless payment systems over the past 2 years, namely 2023-2024. In conducting the analysis, researchers used a SWOT analysis consisting of Strengths, Weaknesses, Opportunities, and Threats. The data collection technique used was interviews with Cashier Outlets, Accounts Receivable and Income Auditors. The results of this study found that the types of instruments available at Prama Sanur Beach Hotel are card-based payment instruments (credit cards, debit cards) and QRIS. Cashless cash receipts are supported by card slip documents, guest bills, cashier worksheets, gross income reports, daily bank reconciliation reports, credit card payment summaries. Accepting cashless payments through non-cash payments has the advantage of facilitating transaction monitoring, helping to record transactions more quickly and accurately, and reducing the risk of incidents. The downside of this method is the EDC machine and human error, which can cause discrepancies between recorded transactions and the money received at the bank. This method offers the opportunity to increase guest promotions, with banks offering special rates for admin fees and also providing rewards to hotels to reduce the burden borne by the hotel. Furthermore, the threat of accepting cashless payments through non-cash payments is problematic internet signals and ensuring guest trust in the use of non-cash payment methods, especially QRIS.
Co-Authors Amurwabumi, Ni Putu Nandini Semara Anak Agung Ayu Puja Mas Sukasih Andayani W, Rai Dwi Arie Indraswarawati, Sang Ayu Putu Ayu Lia Juwitha Dewi COKORDA BAYU PUTRA Cokorda Gde Bayu Putra Desak Ayu Gita Padma Wedari Dian Novita Sari Gusti Ayu Putu Helenia I Dewa Gede Nata Susila I Gede Aryana Mahayasa I Gede Indra Suardinata I Gede Made Merta Sedana I Gede Wira Andika I Gusti Ayu Agung Pradnya Pramesty I Gusti Ayu Hari Prihantini Devi I Gusti Ayu Made Novi Ariskayanti I Komang Gita Wedananta I Made Endra Lesmana Putra I Made Hangga Hariawan I Made Risma M Arsha I Made Risma M Arsha I Nengah Darmawan Arta Darmika I Putu Deddy Samtika Putra I Putu Fery Karyada I Putu Gede Krisna Ekadana I Wayan Budi Satriya I Wayan Budi Satriya I Wayan Junaedi Setiawan I Wayan Pebriyanto I Wayan Suartina I WAYAN SUDIANA I Wayan Sudiana Indraswarawati, Sang Ayu Putu Arie Kadek Ariati Kadek Ayu Laksmita Kadek Dewi Padnyawati Kusumawati, Ni Putu Ayu Luh Nik Oktarini Mirah Ayu Putri Traintya Mirah Ayu Putri Trarintya Mirah Ayu Trarintya Mitha, Dewa Ayu Putu Pradnya Narayani, Ni Komang Ni Kadek Dwi Oviyanti Ni Kadek Dwi Tasari Ni Kadek Evita Noviantari Ni Kadek Indah Yunia Sari Ni Kadek Pande Septia Dewi Ni Ketut Muliati Ni Komang Ayu Diah Astari Ni Komang Nita Pebriyani Ni Luh Adisti Abiyoga Wulandari Ni Luh Devi Srikasih Ni Luh Devi Srikasih Ni Luh Heppy Monika Santya Dewi Ni Luh Ita Pratiwi Ni Luh Putu Agustiari Sisca Dewi Ni Made Aryaningsih Ni Made Ayu Kumala Ni Made Ayu Meri Yani Ni Made Dewi Kansa Putri, Ni Made Dewi Kansa Ni Nyoman Adityarini Abiyoga Vena Swara Ni Nyoman Ayu Trisna Dewi Ni Nyoman Muryatini Ni Nyoman Selly Apriantini Ni Nyoman Supuwiningsih Ni Nyoman Suwarianti Ni Putu Ayu Kusumawati Ni Putu Devi Anggreni Ni Putu Eni Risnawati Ni Putu Karniasih Ni Putu Mira Kartini Ni Putu Septia Purnama Putri Ni Putu Sintya Utami Dewi Ni Putu Trisna Windika Pratiwi Ni Putu Yeni Yuliantari Ni Wayan Alit Erlina Wati Ni Wayan Alit Erlinawati Ni Wayan Dila Indayani Ni Wayan Koni Mariati Ni Wayan Sariwati Ni Wayan Vega Juniyanti Ni Wayan Yuniari NI WAYAN YUNIASIH Noviantari, Kadek Erni Padmawati, I Gusti Ayu Komang Sagung Parastuti, Ni Luh Putu Nita Pradnya Putri, I Gusti Ayu Eka Pramesty, Gusti Ayu Agung Pradnya Pratiwi, Ni Putu Trisna Windika Putra, I Putu Deddy Samtika putu ari sutrepti Putu Cita Ayu Putu Nuniek Hutnaleontina Rai Dwi Andayani W Samtika Putra, Putu Deddy Sang Ayu Putu Arie Indraswarawati SANG AYU PUTU ARIE NDRASWARAWATI SAP Arie Indraswarawati Utpatti, Ni Nyoman Dewi Sanistyawati Witari, Ni Putu Cesaria