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All Journal Jurnal Mahasiswa Perpajakan PROFIT : Jurnal Administrasi Bisnis Jurnal Ekonomi dan Bisnis JSHP (Jurnal Sosial Humaniora dan Pendidikan) Journal of Applied Community Engagement (JACE) International Journal of Business Accounting Management Social Science
Sri Sulasmiyati
Universitas Brawijaya
Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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Optimalisasi Pemanfaatan Limbah Rumah Tangga melalui Pendekatan Aquaponik Onni Meirezaldi; Nila Firdausi Nuzula; Sri Sulasmiyati; Cacik Rut Damayanti; Agung Nugroho Luthfi Imam Fahrudi; Desika Putri Nuraeni; Rayssa Nathasa Arja
Journal of Applied Community Engagement Vol. 5 No. 1 (2025): Journal of Applied Community Engagement (JACE)
Publisher : ISAS (Indonesian Society of Applied Science)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52158/jace.v5i1.1117

Abstract

Uncontrolled household waste management is an environmental problem that harms public health and ecosystem balance. The circular aquaponics-based organic waste management program in Sambirejo Village aims to reduce environmental pollution and improve community welfare through a sustainable approach. The program is conducted through socialization, technical training, and pilot project construction. The implementation results showed that community awareness of the importance of organic waste management increased significantly. The aquaponic system implemented allows the utilization of organic waste as a source of nutrients for plants and fish in a closed ecosystem, thus reducing dependence on chemical fertilizers and minimizing waste. In addition to providing a positive environmental impact, the program also contributes to improving the community’s economy by harvesting fish and vegetables that can be consumed by themselves or sold. The sustainability evaluation shows that most program participants are committed to developing the system independently, with ongoing technical support and mentoring. This program proves that a community-based approach to organic waste management can be an innovative solution and can be replicated in other areas with similar problems.
Distress Prediction in Transportation-Logistics: Integrating Financial and Governance Factors Sri Sulasmiyati; Annisa Maghfirah
IJBAMS: International Journal of Business Accounting Management Social Science Vol. 2 No. 2 (2026): August
Publisher : Manajemen Multitalenta Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64530/ijbams.v2i2.64

Abstract

This study examines the influence of financial ratios and corporate governance mechanisms on financial distress in transportation and logistics companies listed on the Indonesia Stock Exchange over the 2019–2023 period. Financial performance is proxied by the Current Ratio (CR) for liquidity, Return on Assets (ROA) for profitability, and Debt-to-Equity Ratio (DER) for leverage, while Corporate Governance (CG) is measured through the proportion of independent commissioners and audit committee size. Financial distress is assessed using the Altman Z-Score. A purposive sampling technique yielded a final sample of 12 companies, generating 60 firm-year observations. Data were analyzed using descriptive statistics and inferential methods, including classical assumption tests, multiple linear regression, coefficient of determination, F-test, and t-test, with IBM SPSS Statistics version 26 employed for data processing. The empirical findings reveal that the five independent variables, when considered jointly, exert a statistically significant effect on financial distress. Individually, CR, ROA, DER, and the proportion of independent commissioners demonstrate significant partial effects, whereas audit committee size does not exhibit a statistically significant influence. By integrating financial ratios with corporate governance mechanisms, this study provides novel evidence on distress prediction in Indonesia’s transportation and logistics sector, offering theoretical enrichment to the literature on financial distress and practical guidance for managers and regulators in strengthening early‑warning systems.
Co-Authors Agung Nugroho Luthfi Imam Fahrudi Albi, Ichwan Amalia Agista Maharani Annisa Maghfirah Ardiani, Leli Cacik Rut Damayanti Cacik Rut Damayanti Damayanti, Cacik Rut Desika Putri Nuraeni Imam Suyadi Kadarisman Hidayat Mochammad DJUDI MUKZAM, Mochammad DJUDI Nila Firdausi Nuzula Onni Meirezaldi Putri Nurhayati, Rizka Aprillia Rayssa Nathasa Arja Tri Suwanti Witri, .