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All Journal Sibatik Journal : Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, Dan Pendidikan Seminar Nasional Produk Terapan Unggulan Vokasi
Raymond Festus Rombot
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Agriculture, Biological Sciences & Forestry Arts Humanities Automotive Engineering Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Environmental Science Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Mathematics Mechanical Engineering Social Sciences Transportation Other

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Persepsi Mahasiswa Akuntansi atas Penggunaan E-Learning pada Masa Pandemi Covid-19 dengan Pendekatan Technology Acceptance Model Christony Maradesa; Andreuw Pantow; Ivoletti Merlina Walukow; Esrie Alfian Nixon Limpele; Raymond Festus Rombot
Prosiding Seminar Nasional Produk Terapan Unggulan Vokasi Vol 1 No 2 (2022): Prosiding Seminar Nasional Produk Terapan Unggulan Vokasi Politeknik Negeri Manad
Publisher : Pusat Penelitian dan Pengabdian Kepada Masyarakat Politeknik Negeri Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (564.215 KB)

Abstract

This study aims to examine the factors that influence the intention of accounting students to use e-learning. This research uses the Technology Acceptance Model (TAM) construct. Data collection was carried out through a survey with a questionnaire to accounting students at Politeknik Negeri Manado. Analysis of research data using Partial Least Square. The results showed that when students felt the benefits and convenience of using e-learning it made them have the intention to accept the use of these applications
EFFECT OF LIQUIDITY AND LEVERAGE ON FINANCIAL DISTRESS WITH PROFITABILITY AS AN INTERVENING VARIABLE Sumarni S; Raykes Hinrich Tuerah; Christony Maradesa; Raymond Festus Rombot; Ruhiyat, Ruhiyat
SIBATIK JOURNAL: Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, Dan Pendidikan Vol. 4 No. 5 (2025)
Publisher : Penerbit Lafadz Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/sibatik.v4i5.2652

Abstract

Financial Distress can be caused by a problematic economy in a company and cause economic instability in a company that can even lead to bankruptcy. This study aims to (1) determine the effect of liquidity, leverage, and profitability on financial distress (2) determine how profitability mediates the relationship between liquidity and leverage on financial distress. Research on all mining sector companies listed on the IDX for the 2017-2023 period. A population of 63 companies with a sample of 30 companies. The method used is purposive sampling. And the data analysis used is path analysis with SmartPLS 4.0 software. Based on the final results of this study, liquidity has a positive effect on financial distress, leverage does not affect financial distress, profitability has a positive effect on financial distress, liquidity does not affect profitability, leverage has a negative effect on profitability, then profitability is unable to mediate the effect of liquidity on financial distress, and profitability is able to mediate the effect of leverage on financial distress. The importance of financial distress analysis is to help management in making decisions to improve the company's financial situation faster before it gets worse, and so that external parties can invest in the company.
Co-Authors Andreuw Kristian Pantow Christony Maradesa Esrie Alfian Nixon Limpele Ivoletti Merlina Walukow Raykes Hinrich Tuerah Ruhiyat Ruhiyat, Ruhiyat Sumarni S