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All Journal JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vokasi: Jurnal Riset Akuntansi Jurnal Ilmiah Akuntansi dan Humanika Jurnal Penelitian dan Pengembangan Sains dan Humaniora (JPPSH) Jurnal Akuntansi Profesi Ekuitas: Jurnal Pendidikan Ekonomi Journal of Economics, Business, & Accountancy Ventura The Indonesian Accounting Review Journal of Economic, Bussines and Accounting (COSTING) JIA (Jurnal Ilmiah Akuntansi) Jurnal Manajemen Perhotelan dan Pariwisata INVEST : Jurnal Inovasi Bisnis dan Akuntansi Jurnal WIDYA LAKSMI (Jurnal Pengabdian Kepada Masyarakat) ASERSI : Jurnal Akuntansi Terapan dan Bisnis Ekuitas Jurnal Pnedidikan Ekonomi
Putu Riesty Masdiantini, Putu Riesty
Fakultas Ekonomi dan Bisnis Universitas Udayana
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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The Impact of COVID-19 Pandemic on the Financial Performance of Firms on the Indonesia Stock Exchange Devi, Sunitha; Warasniasih, Ni Made Sindy; Masdiantini, Putu Riesty; Musmini, Lucy Sri
Journal of Economics, Business, and Accountancy Ventura Vol. 23 No. 2 (2020): August - November 2020
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v23i2.2313

Abstract

The COVID-19 pandemic has harmed the national economy and caused a decline in various businesses' financial performance. This study aims to examine the impact of the COVID-19 pandemic on firms' financial performance listed on the Indonesia Stock Exchange. The research samples included 214 companies, which were divided proportionally into nine sectors or 49 sub-sectors. Data analysis used was the Wilcoxon Signed Rank Test. The results show an increase in the leverage ratio and short-term activity ratio but a decrease in the public companies' liquidity ratio and profitability ratio during the COVID-19 pandemic. There was no significant difference in the liquidity ratio and leverage ratio. However, the public companies' profitability ratio and short-term activity ratio differed significantly between before and during the COVID-19 pandemic. The sector that experienced an increase in liquidity ratio, profitability ratio, and short-term activity ratio but a decrease in the leverage ratio was the consumer goods sector. In contrast, the sectors experiencing a decrease in the liquidity and profitability ratios were property, real estate and building construction, finance, trade, services, and investment sectors.
PENGARUH LITERASI KEUANGAN, TINGKAT PENDIDIKAN DAN PENGUASAAN TEKNOLOGI AKUNTANSI TERHADAP KESIAPAN PENCATATAN LAPORAN KEUANGAN UMKM DODOL PENGLATAN Dewi, Komang Tri Aristia; Masdiantini, Putu Riesty; Savitri, Luh Asri
Journal of Economic, Bussines and Accounting (COSTING) Vol. 8 No. 6 (2025): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/rz3phs07

Abstract

Usaha Mikro, Kecil, dan Menengah berperan penting dalam perekonomian Indonesia, namun banyak pelaku usaha yang belum mampu menyusun laporan keuangan sesuai standar yang berlaku. Kondisi ini terlihat pada pelaku usaha dodol di Desa Penglatan, Kabupaten Buleleng, yang sebagian besar belum melakukan pencatatan keuangan secara teratur dan masih mencampurkan dana usaha dengan dana pribadi. Penelitian ini bertujuan untuk menganalisis pengaruh literasi keuangan, tingkat pendidikan, dan penguasaan teknologi akuntansi terhadap kesiapan pencatatan laporan keuangan pelaku usaha dodol di Desa Penglatan. Penelitian menggunakan pendekatan kuantitatif dengan kuesioner yang diberikan kepada seluruh 43 pelaku usaha. Data dianalisis menggunakan regresi linier berganda. Hasil penelitian menunjukkan bahwa variable literasi keuangan, Tingkat Pendidikan dan penguasaan teknologi akuntansi berpengaruh positif terhadap kesiapan pencatatan laporan keuangan. Peningkatan literasi keuangan, tingkat pendidikan, dan teknologi akuntansi diperlukan agar pelaku usaha mampu menyusun laporan keuangan dengan lebih baik.
Co-Authors Angraini, Fina Arisaputra, Budhiadnyana Damayanti, Nyoman Mery Deivani, Putu Agnes Dewi, Gusti Ayu Ketut Rencana Sari Dewi, Komang Tri Aristia Dewi, Ni Putu Ayu Kusuma Divayana, Dewa Gede Satya Yoga I Gusti Lanang Agung Raditya Putra I Putu Julianto Ida Bagus Nyoman Pascima Joplinitha, Ni Made Janis Kadek Ayu Ariningsih Kertiani, Putu Tia Lucy Sri Musmini Made Aristia Prayudi Made Riki Ponga Kusyanda Maharani, Ni Kadek Marsya Ni Wayan Sinta Della Ade Widyawati Nyoman Suadnyana Pasek, Nyoman Suadnyana Pureadnyana, Gede Putra, I Komang Apriyatama Sukarma Putri, Ni Putu Meyka Pradnya Sanjaya , Ketut Savitri, Luh Asri Sihombing, Lydia Dumaria Sugihantari, Ni Putu Rinasthy Sri Sunitha Devi Swari, Ni Putu Wahyu Candra Wahyuni, Kadek Sri Warasniasih, Ni Made Sindy Wiguna, I Wayan Adi Maha Yanti, Ketut Krisnayanti Yudistira, Kadek