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All Journal GANEC SWARA Riset, Ekonomi, Akuntansi dan Perpajakan (REKAN) J-AKSI : JURNAL AKUNTANSI DAN SISTEM INFORMASI Journal of Trends Economics and Accounting Research Varied Knowledge Journal
Khairunnisa khairunnisa
Universitas Bumigora
Agriculture, Biological Sciences & Forestry Arts Humanities Chemistry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences

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Eksistensi Perusahaan Sub Sektor Restoran, Hotel dan Pariwisata Dalam Masa Pandemi Covid-19 Eugenius Besli; Khairunnisa Khairunnisa
Riset, Ekonomi, Akuntansi dan Perpajakan (Rekan) Vol 4 No 1 (2023): Riset, Ekonomi, Akuntansi dan Perpajakan(Rekan )
Publisher : Universitas Bumigora

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30812/rekan.v4i1.2576

Abstract

Penelitian ini bertujuan untuk membuat prediksi kebangkrutan perusahaan sub sektor hotel, restoran dan pariwisata yang go public pada tahun 2019-2022. Jenis penelitian yang digunakan adalah deskriptif kuantitatif dengan menjelaskan angka hasil perhitungan. Prediksi kebangkrutan dihitung menggunakan Altman Z” Score. Hasil penelitian menunjukkan bahwa selama masa pandemi Covid-19 mayoritas perusahaan berada pada zona kebangkrutan. Perusahaan yang diprediksi bangkrut mengalami masalah pada pembayaran kewajiban dan tren kerugian. Kebijakan pemerintah dalam mengatasi pandemi berkontribusi terhadap kinerja buruk yang dialami perusahaan. Penelitian ini dapat menjadi sistem peringatan dini terkait kemungkinan kebangkrutan perusahaan.
ANALISIS FAKTOR – FAKTOR YANG MEMPENGARUHI MINAT MAHASISWA AKUNTANSI UNTUK BERKARIER MENJADI AKUNTAN PUBLIK RINA KOMALA; KHAIRUNNISA KHAIRUNNISA; STEVANY HANALYNA DETHAN
GANEC SWARA Vol 17, No 2 (2023): Juni 2023
Publisher : Universitas Mahasaraswati K. Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35327/gara.v17i2.455

Abstract

This study aims to determine: (1) the effect of gender on the Interests Accounting Students for a career Become a Public Accountant, (2) the impact of Choice Financial to interest Accounting Students for a career Become a Public Accountant, (3) the influence Consideration Job Market on Interest Student Accounting for career become a Public Accountant. This research was causal comparative. The sample in this study were students of Accounting Department Faculty of Economics, University of Bumigora class of 2019 until to class of 2021 as many as 80 people. The sampling technique with quota sampling. The data collection technique using a questionnaire (questionnaire). Analysis prerequisite test including normality test, linearity test, test multicollinearity, and heteroscedasticity test. Data analysis technique used is multiple regression analysis using SPSS version 21. The conclusion that can be obtained from this study were (1) There is no effect of gender on the career interest Accounting Students to Become a Public Accountant. (2) There is a significant influence on the Choice Interests Financial Accounting Students to Become a Public Accountant career. (3) There is a significant influence on the Labour Market Considerations in Accounting Student Interests for a career Become a Public Accountant.
Pengaruh Mekanisme Good Corporate Governance (Gcg) Terhadap Kinerja Keuangan Perusahaan Sebelum Masa Pandemi Covid-19 Khairunnisa; Eugenius Besli
JURNAL AKUNTANSI DAN SISTEM INFORMASI Vol 4 No 3 (2023): J-AKSI
Publisher : Program Studi Akuntansi Fakultas Ekonomika dan Bisnis Universitas Majalengka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31949/jaksi.v4i3.6784

Abstract

This research was conducted to determine the effect of Good Corporate Governance (GCG) on company performance in manufacturing companies listed on the Indonesian stock exchange in 2017-2019. This study aims to determine the correlation that occurs between the independent variables and the dependent variable. The population used in this study are all manufacturing companies listed on the Indonesia Stock Exchange (IDX). The selection of the research sample used a purposive sampling method with a total of 183 companies registered. Good Corporate Governance (GCG) in this study is described by the variables of managerial ownership, institutional ownership, board of commissioners and audit committees, while company performance is described by Return On Assets (ROA). The data used in this study are annual reports issued by companies listed on the IDX website. Testing the data in this study using SPSS. The results of the study show that managerial ownership, institutional ownership, the board of commissioners and the audit committee have an influence on the company's financial performance. Keywords: Managerial Ownership, Institutional Ownership, Board of Commissioners, Audit Committee, and Return On Assets (ROA).
Analisa Perbandingan Kinerja Keuangan Sebelum dan Setelah Pemutusan Hubungan Kerja Defel Septian; Khairunnisa; Ni Putu Diana Purnami Dewi
Journal of Trends Economics and Accounting Research Vol 4 No 4 (2024): June 2024
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jtear.v4i4.1268

Abstract

This research aims to test and analyze financial ratios before and after the termination of PT Indosat Tbk employment eith the variables liquidity ratio, solvency ratio, profitability ratio and activity ratio. The research method used is a quantitative analysis method. The type of data is secondary data. The ratios to measure PT Indosat financial performance are curret ratio, quick ratio, cash ratio, debt to asset ratio, debt to equity ratio, net profit margin, return on asset, total asset turnover. analysis of this research data was done using the data normality test, hypothesis testing using the paired sample t-test and the Wilcoxon signed rank test. The result of this research show that indosat performance is in poor condition and it is sated that there is no significant difference in the company performance using the indicators current ratio, quick ratio, cash ratio, debt to equity ratio, net profit margin, return on asset, total aset turnover.
Manajemen Laba Untuk Menghindari Penurunan Laba Rini Adriani Auliana; Putri Amalia Wardi; Khairunnisa Khairunnisa
Varied Knowledge Journal Vol. 1 No. 3 (2024): Februari : Varied Knowledge Journal
Publisher : CT. Rajawali media Utama

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research aims to examine the type of earnings management used to avoid earnings decreases. The population of this research is manufacturing companies listed on the Indonesia Stock Exchange during 2017-2020. The sampling technique used purposive sampling with a sample size of 102 companies and 408 observations during 4 years. The analysis technique uses multiple linear regression analysis. This research results real earnings management is used by managers to avoid earning decreases. The real earnings management method used by managers to avoid earning decreases is to increase the company's cash flow. Managers in manufacturing companies can increase company’s cash flow by manipulating sales such as giving discounts or extending credit terms.
Co-Authors Defel Septian Eugenius Besli Ni Putu Diana Purnami Dewi Putri Amalia Wardi Rina Komala Rini Adriani Auliana Stevany Hanalyna Dethan