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All Journal Jurnal Pendidikan Akuntansi dan Keuangan JOURNAL SCIENTIFIC OF MANDALIKA (JSM) Jurnal Riset Akuntansi Bandung Conference Series: Accountancy
Nurhayati
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Pengaruh Rasio Likuiditas, Leverage, Aktivitas dan Profitabilitas terhadap Financial Distress pada Perusahaan F&B Fia Afriyani; Nurhayati
Jurnal Riset Akuntansi Volume 3, No. 1, Juli 2023, Jurnal Riset Akuntansi (JRA)
Publisher : UPT Publikasi Ilmiah Unisba

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/jra.v3i1.1766

Abstract

Abstrak. Financial distress adalah tahap penurunan kondisi keuangan yang dialami oleh suatu perusahaan sebelum terjadinya likuidasi atau kebangkrutan. Rasio keuangan ini digunakan untuk mengetahui apakah perusahaan tersebut mengalami kondisi Financial Distress atau tidak. Penelitian ini bertujuan untuk mengetahui seberapa besar pengaruh rasio likuiditas, leverage, aktivitas dan profitabilitas terhadap Financial Distress pada perusahaan Food and Beverage di BEI. Peneliti menggunakan metode deskriptif verifikatif dengan menggunakan pendekatan kuantitatif. Populasi yang dipilih dalam penelitian ini adalah perusahaan Food and Beverage yang terdaftar di BEI yang berjumlah 53 sampel. Dengan teknik pengambilan sampel yaitu non probability sampling dengan metode purposive sampling. Teknik pengumpulan data yang digunakan dalam penelitian ini adalah studi kepustakaan dan data sekunder. Adapun teknik analisis data yang digunakan dalam penelitian ini menggunakan teknik analisis regresi linier berganda dengan bantuan alat uji software Microsoft excel dan SPSS versi 23. Hasil dari penelitian ini adalah: adanya pengaruh pada rasio likuiditas dan rasio profitabilitas terhadap Financial Distress, adanya pengaruh negatif pada rasio leverage terhadap Financial Distress, dan tidak berpengaruh rasio aktivitas terhadap Financial Distress. Abstract. Financial distress is the stage of decreasing financial conditions experienced by a company before liquidation or bankruptcy occurs. This financial ratio is used to find out whether the company is experiencing financial distress or not. This research aims to find out how much influence the ratio of liquidity, leverage, activity and profitability has on financial distress in Food and Beverage companies in IDX. The researcher uses a descriptive-verification model using a quantitative approach. The population selected in this research is a Food and Beverage company registered at IDX with a total of 53 samples. The sampling technique is non-probability sampling using a purposive sampling model. The data collection technique used in this research is library research and secondary data. The data analysis technique used in this research uses multiple linear regression analysis techniques with the help of software testing tools Microsoft Excel and SPSS version 23. The results of this research are: there is an effect on the liquidity ratio and profitability ratio on financial distress, there is a negative effect on the ratio leverage on financial distress, and does not affect the ratio of activity to financial distress.
Pengaruh Perputaran Modal Kerja dan Leverage terhadap Financial Distress Tazkia Nabela Erhamwilda; Nurhayati
Jurnal Riset Akuntansi Volume 2, No. 2, Desember 2022, Jurnal Riset Akuntansi (JRA)
Publisher : UPT Publikasi Ilmiah Unisba

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/jra.v2i2.1266

Abstract

Abstract. The covid-19 pandemic has had an impact on the Indonesian economy, as well as having an impact on company performance. The losses experienced by the company caused many companies to experience financial difficulties and ended up in bankruptcy. This study aims to determine the effect of working capital turnover and leverage on financial distress. The method used in this research is descriptive quantitative. Quantitative descriptive method is a research method that uses a description of the state of the company based on the data obtained, the data obtained in the form of numbers. The population in this study are property and real estate companies listed on the Indonesian stock exchange in the 2016-2020 period. Sample selection by purposive sampling method. The data used in this research is secondary data. The data collection technique is the documentation technique. The research data were analyzed by multiple regression analysis using SPSS version 23. The test results show that working capital turnover has a significant effect on financial distress. Then leverage using the debt to equity ratio also has a significant effect on financial distress. Abstrak. Pandemi covid-19 memberikan dampak terhadap perekonomian indonesia, serta memberikan dampak pada kinerja perusahaan. Kerugian-kerugian yang dialami oleh perusahaan menyebabkan banyaknya perusahaan mengalami financial distress dan berakhir pada kebangkrutan. Penelitian ini bertujuan untuk mengetahui pengaruh perputaran modal kerja dan leverage terhadap financial distress. Metode yang digunakan dalam penelitian ini adalah Deskriptif kuantitatif. Metode deskriptif kuantitatif yaitu metode penelitian yang menggunakan gambaran keadaan perusahaan berdasarkan data yang diperoleh, data yang diperoleh ini yaitu berupa angka. Populasi dalam penelitian ini adalah perusahaan properti dan real estate yang terdaftar di bursa efek indonesia pada periode 2016-2020. Pemilihan sampel dengan metode purposive sampling. Data yang digunakan dalam penelitian ini berupa data sekunder. Teknik pengumpulan data yaitu dengan teknik dokumentasi. Data penelitian dianalisis dengan analisis regresi berganda menggunakan SPSS versi 23. Hasil pengujian menunjukan bahwa perputaran modal kerja memiliki pengaruh signifikan terhadap financial distress. Kemudian leverage dengan menggunakan debt to equity ratio juga memiliki pengaruh signifikan terhadap financial distress.
Determinants of lamikro adoption among micro and small businesses: a technology acceptance model (TAM) approach Nurhayati; Nopi Hernawati; Dewi Rahmi
Journal Scientific of Mandalika (JSM) e-ISSN 2745-5955 | p-ISSN 2809-0543 Vol. 7 No. 3 (2026)
Publisher : Institut Penelitian dan Pengembangan Mandalika Indonesia (IP2MI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36312/10.36312/vol7iss2pp398-407

Abstract

From a sharia economic perspective, Indonesia, with its Muslim majority population, has great potential to develop a halal/sharia ecosystem that encompasses various sectors such as food, tourism, fashion, cosmetics, and finance. The sustainability of this ecosystem also has implications for the Micro, Small, and Medium Enterprises (MSME) sector. In the digital age, challenges include the low capacity of MSMEs in business management, financial reporting, technological limitations, and non-compliance with financial and Islamic standards. A total of 33 MSMEs have been able to upload financial data to the Lamikro application, read and analyze financial reports, and understand the concept of Islamic accounting. The objective of this activity is to assist in resolving these issues through mentoring and training for MSMEs in preparing financial reports using the Lamikro application. By using the Lamikro app to create financial reports, SMEs can manage and report their finances more effectively and efficiently, ensuring transparency and reliability, evaluate product performance, manage cash flow and liquidity more easily, and communicate with investors for Muslim Women's Warung SMEs in Cisaranten Kulon Village, Bandung City.
Co-Authors Dewi Rahmi Fia Afriyani Indri Yulistiawati Muhammad Kevin Aprilio Nopi Hernawati Ofi Maulidya Widyawati Raja Suci Salsabila Larasati Rizka Aufa Tiana Siti Aisyah Siti Nuriyah Tazkia Nabela Erhamwilda Tiara Shava Tasya Yunisya Noviantari Padmadisastra