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All Journal Journal of Applied Accounting And Business (JAAB) Jurnal Akuntansi Keuangan dan Bisnis Jurnal Abdimas: Pengabdian dan Pengembangan Masyarakat Accounting Information System, Taxes, and Auditing Journal (AISTA) Jurnal Informasi Pengabdian Masyarakat JAPEPAM, Jurnal Pengabdian kepada Masyarakat
Reni Endang Sulastri
Politeknik Negeri Padang
Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Economics, Econometrics & Finance Education Engineering Languange, Linguistic, Communication & Media Social Sciences

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Analisis Model Grover, Altman, Springate dan Zmijewski Dalam Memprediksi Financial Distress Pada Perusahaan Sektor Transportasi, Logistik, Real Estate, dan Property Aulia Fatmawati; Ferdawati; Lisa Amelia Herman; Reni Endang Sulastri
Jurnal Akuntansi Keuangan dan Bisnis Vol 16 No 2 (2023): Jurnal AKuntansi Keuangan dan Bisnis
Publisher : Politeknik Caltex Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35143/jakb.v16i2.6197

Abstract

This final assignment aims to determine the financial condition of companies in the logistics transportation, real estate and property sectors listed on the Indonesia Stock Exchange for the 2018-2022 period, using a purposive sampling method with a total sample of 36 companies (180 data per company year). The type of data used is secondary data obtained from the company's financial reports. This research uses 4 financial distress analysis models, namely the Grover, Altman, Springate, and Zmijewski models. The results of this research show that the Grover and Altman model produces the same pattern, where the transportation and logistics sector is predicted to be in a distressed condition, while the real estate and property sector is predicted to be in a non-distressed condition. The Springate model produces a different pattern where the transportation logistics, real estate and property sectors are more dominantly predicted to be in distress. Meanwhile, the Zmijewski model for companies in the transportation logistics, real estate and property sectors is predicted to be in a non-distress condition. Overall, the transportation and logistics sector experienced distress of 67% and 34% for the real estate and property sectors.
Bimtek Penyusunan Laporan Arus Kas Untuk Siswa dan Guru Akuntansi SMK Taruna 1 Padang Ferdawati, Ferdawati; Reno Fithri Meuthia; Reni Endang Sulastri; Welsi Haslina; Ananto, Rangga Putra
JAPEPAM, Jurnal Pengabdian kepada Masyarakat Vol. 1 No. 1 (2022): JAPEPAM
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/japepam.v1i1.5

Abstract

Kompetensi utama yang harus dimiliki siswa jurusan akuntansi di Sekolah Menengah Keguruan (SMK) adalah kompetensi dalam pengusunan laporan keuangan. Salah satu laporan keuangan tersebut adalah Laporan Arus Kas. Namun penyusunan Laporan Arus Kas ini selalu menjadi fobia/ditakuti oleh siswa karena mereka merasa sulit dalam menyusunnya, padahal mereka wajib penguasai kompetensi tersebut agar bisa lulus Ujian Kompetensi Keahlian (UKK) sebelum mereka tamat SMK. SMK Taruna 1 Padang yang merupakan mitra dalam pengabdian ini hadapi kendala dalam pemahamani dan menyusun Laporan Arus Kas. Tujuan pengabdian ini adalah memberikan pemahaman dan keterampilan kepada para guru dan siswa akuntansi SMK Taruna 1 Padang tentang penyusunan laporan arus kas berdasarkan standar akuntansi yang berlaku di Indonesia beserta berbagai metode yang digunakan dalam penyusunan Laporan Arus Kas. Kegiatan yang dilakukan adalah memberikan bimtek penyusunan Laporan Arus Kas untuk guru dan siswa, pendampingan pengajaran penyusunan Laporan Arus Kas oleh guru ke siswa, membuatan modul penyusunan Laporan Arus Kas yang disederhanakan yang mudah dipahami serta pembuatan soal yang bervariasi. Dengan adanya kegiatan ini diharapkan dapat meningkatkan kompetensi guru dan siswa akuntansi SMK Taruna 1 Padang dalam penyusunan Laporan Arus Kas sehingga siswa dapat mengusun laporan keuangan secara lengkap dan dapat menyelesaikan soal UKK dengan baik dan mendapatkan hasil yang kompeten.
Pengaruh Kualitas Laporan Keuangan, Ukuran Perusahaan, dan Debt Maturity Terhadap Efisiensi Investasi Hasan, Puti Zeina Hanifah; Rini Frima; Eka Rosalina; Reni Endang Sulastri
Journal of Applied Accounting And Business Vol. 6 No. 1 (2024): JAAB - Juni 2024
Publisher : LP2M Politeknik Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37338/jaab.v6i1.290

Abstract

This study aims to examine the effect of financial statement quality, company size and debt maturity on investment efficiency. This study tested multiple linear regression models, using spss tools. The population in the study were consumer non-cyclicals companies listed on the IDX 2019-2021 as many as 72 companies selected by purposive sampling so that the total sample was 142 data. The data used in this study are the company's financial statements on the IDX. Investment efficiency uses salesgrowth measurement, financial reporting quality uses accrual quality measurement, company size uses natural logarithm of total assets measurement, and debt maturity uses short-term debt ratio measurement. The results of this study prove that financial reporting quality affects investment efficiency, but company size and debt maturity do not affect investment efficiency.
Co-Authors Afridian Wirahadi Ahmad Ananto, Rangga Putra Armel Yentifa Aulia Fatmawati Dian Rahmiati Eka Rosalina Elina Febrianti Fera Sri Yunianti Fera Sriyunianti Ferdawati Ferdawati Frima, Rini Gustati Gustati Hasan, Puti Zeina Hanifah Haslina, Welsi I Gusti Bagus Wiksuana Reno Fithri Meuthia Reno Fithri Meuthia Riza Meilani Roskha Syafira Ramadhea Jr Tesa Rahmita Vioni Hidayati Welsi Haslina Yusnani Yusnani