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All Journal Jurnal Pendidikan dan Konseling Advances In Social Humanities Research
Wahyu Prasetya
Universitas Kristen Krida Wacana
Humanities Education Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences Other

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Pengaruh Likuiditas, Leverage dan Sales growth terhadap Financial Distress Perusahaan Manufaktur di BEI Sebelum dan Sesudah Covid Subagyo Subagyo; Yunus Pakpahan; Felix Budiman; Wahyu Prasetya
Jurnal Pendidikan dan Konseling (JPDK) Vol. 4 No. 4 (2022): Jurnal Pendidikan dan Konseling
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (369.296 KB) | DOI: 10.31004/jpdk.v4i4.6046

Abstract

Penelitian ini bertujuan untuk menguji dan mengetahui pengaruh dari rasio keuangan seperti likuiditas, leverage, dan sales growth terhadap financial distress perusahaan pada saat sebelum dan sesudah pandemi covid-19. Populasi dan sampel yang digunakan dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di BEI periode 2018-2020. Pengukuran perusahaan untuk financial distress ini menggunakan metode altman z- score, untuk likuiditas menggunakan current ratio, leverage menggunakan debt equity ratio. Hasil penelitian ini pada saat sebelum pandemi covid-19 menunjukkan bahwa likuiditas signifikan berpengaruh positif, variabel sales growth signifikan berpengaruh negatif terhadap financial distress, sedangkan leverage tidak berpengaruh terhadap financial distress. Sedangkan setelah pandemi covid-19 menunjukkan hasil bahwa, likuiditas signifikan berpengaruh positif terhadap financial distress, leverage signifikan berpengaruh positif terhadap financial distress, dan sales growth signifikan berpengaruh negatif terhadap financial distress.
Beyond Integrated Reporting: Mapping the Integration of Strategy, Integrated Thinking, and Management Control a Bibliometric Analysis and Future Research Agenda Wahyu Prasetya
Advances In Social Humanities Research Vol. 4 No. 8 (2026): Advances In Social Humanities Research
Publisher : Sahabat Publikasi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46799/adv.v4i8.620

Abstract

Purpose – This study examined whether the intellectual development of integrated reporting (IR) had progressed from external reporting integration toward internal managerial integration. Design/methodology/approach – A Scopus-based bibliometric dataset was constructed using a search strategy that combined “integrated reporting” with terms related to integrated thinking, strategy, management accounting, performance measurement, performance management, and management control. After document type, language, publication stage, and relevance screening, 322 articles and review papers published between 2011 and August 2026 were retained. Keyword co-occurrence analysis was conducted using VOSviewer with a cleaned thesaurus. Using a minimum occurrence threshold of five, the final bibliometric map contained 55 keywords, seven clusters, 492 links, and a total link strength (TLS) of 1,335. Findings – Integrated reporting remained the dominant intellectual anchor and demonstrated strong connections with sustainability, integrated thinking, stakeholder orientation, corporate strategy, governance, and value creation. Formal internal managerial mechanisms, including management accounting, the Balanced Scorecard, and management control systems (MCS), were identified but remained substantially less prominent within the research landscape. Originality/value – Rather than suggesting that integrated reporting and management control systems were disconnected, this study identified an “internal integration gap,” referring to a bibliometric asymmetry between the extensive development of reporting and integrated-thinking themes and the comparatively limited cumulative development of formal managerial mechanisms through which integration was operationalized. This study distinguished empirically generated VOSviewer clusters from a higher-order conceptual synthesis involving reporting integration, strategic integration, and managerial/control integration. Furthermore, it proposed a future research agenda toward the development of integrated management.
Co-Authors Felix Budiman Subagyo, Subagyo Yunus Pakpahan