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PENGARUH PERPUTARAN MODAL KERJA DAN RASIO LEVERAGE TERHADAP KESULITAN KEUANGAN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2018-2022 Fajar Rianto; Meilani Purwanti
Jurnal Ilmu Akuntansi Vol 7 No 2 (2024): JAZ:JURNAL AKUNTANSI UNIHAZ
Publisher : Universitas Prof.Hazairin,SH Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32663/pk3kt587

Abstract

This study aims to analyze the effect of working capital turnover and leverage ratio on financial difficulties in manufacturing companies listed on the Indonesia Stock Exchange in 2018-2022. The type of data used in this study is secondary data. The sample of this study is the financial statements of manufacturing companies listed on the Indonesia Stock Exchange in 2018-2022. The research analysis technique is multiple linear regression using SPSS 26. The results showed that working capital turnover had no effect on financial difficulties with a significant result of 0.908> 0.05. The results of the leverage ratio research have a negative effect on financial difficulties with significant results of 0.00 <0.05. Meanwhile, working capital turnover and leverage ratio simultaneously have a positive effect on financial difficulties with a significant F value of 0.00 <0.05.
Studi Kelayakan Bisnis Pengembangan Pemasaran PT. Rizki Prima Food Iqlima Octavianidori; Muhamad Nazar Fadilah; Sadiah Permata Sari; Doni Ramdani; M. Randi Rukmana; Darsiti Darsiti; Meilani Purwanti
Bumi : Jurnal Hasil Kegiatan Sosialisasi Pengabdian kepada Masyarakat Vol. 2 No. 1 (2024): Bumi: Jurnal Hasil Kegiatan Sosialisasi Pengabdian kepada Masyarakat
Publisher : Asosiasi Riset Teknik Elektro dan Informatika Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/bumi.v2i1.52

Abstract

Marketing Expansion at PT. Rizki Prima Food is the main focus of development in conducting a feasibility study for this business. The method used in this business feasibility study is field research. This research uses primary data and also secondary data. Creating an e-commerce account on Shopee to expand marketing from PT. Rizki Prima Food itself is one solution to increase turnover and petekres is increasingly known to the wider community. With quite a lot of achievements, and also complete supporting certificates, it will make it easier for PT. Rizki Prima Food made its product a best seller.
ANALISIS PENINGKATAN PROFITABILITAS SEBELUM DAN SESUDAH PENGGUNAAN E-COMMERCE DAN SISTEM INFORMASI AKUNTANSI PADA CV. TIGA PERKASA ABADI Putri, Faradila Sepiana; Purwanti, Meilani
Journal of Information System, Applied, Management, Accounting and Research Vol 9 No 2 (2025): JISAMAR (March-May 2025)
Publisher : Sekolah Tinggi Manajemen Informatika dan Komputer Jayakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52362/jisamar.v9i2.1858

Abstract

The purpose of this research is to see how the use of e-commerce and accounting information systems function in increasing the company's profitability. The method used in this research is qualitative. Research data were obtained through interviews with the company's PIC, direct observation of business processes and financial management, and documentation. Information analysis was carried out using information reduction techniques, information presentation, and conclusion drawing. According to this study, the use of e-commerce helps companies expand market reach, improve operational efficiency, and drive sales volume growth. In addition, the implementation of an integrated accounting information system has improved the accuracy and timeliness of financial reporting, making it easier for management to analyze financial performance and make strategic decisions. The findings of this study indicate that the synergistic use of e-commerce and accounting information systems can increase company profits. The theoretical implication of this study is to enrich the literature on the utilization of digital technology to improve corporate financial performance.
Dari Audit ke Laba: Menelusuri Pengaruh Kualitas Audit dalam Praktik Manajemen Laba Rill di Indonesia Purwanti, Meilani; Mutaqqin, Aliyudin Ahsan
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 11 No. 2 (2025): April 2025
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v11i2.3971

Abstract

This study examines the impact of Audit Quality on Real Earnings Management in Indonesian companies, focusing on key factors such as firm size, Audit Fees, Auditor Specialization, and the timeliness of financial reporting. Using a quantitative approach with data from companies listed on the Indonesia Stock Exchange during the period from 2021 to 2023, this research aims to contribute to the understanding of how Audit Quality can influence the reduction of Earnings Management practices, particularly in emerging market contexts. The findings indicate that higher Audit Quality, especially when conducted by Big 4 Public Accounting Firms with industry specialization, significantly reduces Real Earnings Management. Additionally, the study reveals that higher Audit Fees and timely financial reporting also help mitigate Earnings Management practices. This research provides practical insights for regulators, investors, and corporate managers, emphasizing the importance of a robust audit process in ensuring the transparency and credibility of financial statements.
Peran Financial Performance Dalam Memediasi Pengaruh Good Corporate Governance Terhadap Financial Distress Nur Aeni; Meilani Purwanti
Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi Vol. 5 No. 2 (2025): Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurimea.v5i2.954

Abstract

This study analyzes the effect of Good Corporate Governance (GCG) on Financial distress with Financial performance as a mediating variable in industrial sector companies listed on the IDX for the period 2020–2023. The background of this study is based on increasing business competition due to cheap products from China, which caused the closure of 30 factories during that period. This study uses secondary data from financial reports of public companies with a purposive sampling method, resulting in 52 samples. Data analysis was carried out through regression and the Sobel test using SPSS 29. The results showed that GCG had no effect on Financial performance (p = 0.240), Financial performance had a negative effect on Financial distress (p = 0.000), and GCG had a negative effect on Financial distress (p = 0.035). However, Financial performance did not mediate the relationship between GCG and Financial distress (p = 0.254).
Analisis Penerapan PSAK 24 Tentang Imbalan Kerja Pada PT Sinar Kencana Tech Gumilar, Yana; Purwanti, Meilani
Jurnal Ekonomika Dan Bisnis (JEBS) Vol. 4 No. 4 (2024): Juli-Agustus
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jebs.v4i2.1833

Abstract

This research aims to determine the application of PSAK 24 regarding employee benefits at PT Sinar Kencana Tech. This research method is a qualitative descriptive method, namely this research was carried out by conducting interviews, observation and documentation techniques with PT Sinar Kencana Tech employees who can provide additional information and data that may be needed in this research. So that it provides a clear enough picture to analyze and compare with existing theory according to PSAK 24 and its application at PT Sinar Kencana Tech. The data used is primary data in the form of direct interviews with the director of PT Sinar Kecana Tech. After conducting the analysis, the research results show that PT Sinar Kencana Tech has implemented measurement, recognition and disclosure in terms of salary provision, annual leave and paid sick leave, profit sharing and bonuses, post-employment benefits, defined contribution programs, and appropriate long service awards. with PSAK 24, but PT Sinar Kencana Tech has not implemented measurement, recognition and disclosure of non-monetary benefits, post-employment benefits (post-employment life insurance and postemployment service facilities), defined benefit programs, paid long-term absences such as long-term leave or leave sabbatical, permanent disability benefits and deferred remuneration.
Penerapan Sistem Informasi Akuntansi (SIA) Pelayanan Jasa Rawat Inap Pada Rumah Sakit ( Studi pada Rumah Sakit Umum Hermina Pasteur Bandung Kecamatan Cicendo Kota Bandung) Gunawan, Gun Gun; Purwanti, Meilani
Jurnal Ekonomika Dan Bisnis (JEBS) Vol. 4 No. 4 (2024): Juli-Agustus
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jebs.v4i4.1865

Abstract

This study aims to determine the application and accuracy of the Accounting Information System for Inpatient Services at Hermina Pasteur General Hospital. The research method used is qualitative descriptive method, where the data obtained comes from the source of the Hermina Pasteur General Hospital profile, organizational structure and inpatient service reports. namely this research was conducted by conducting interview, observation and documentation techniques with employees of RSU Hermina Pasteur. Based on the results of the study, it can be concluded that the accounting information system for inpatient services at Hermina Pasteur General Hospital has used a computerized system in all areas of its scope of activities ranging from information services, patient registration, authorization of transactions, and patient discharge process services have been running smoothly effectively and efficiently and internal control in the inpatient service system has been running well. This is evidenced by the increasing number of patients entering and leaving the hospital and the speed of the data entry process. The application of accounting information systems in hospitals has provided easy access to data and data collection in hospital services. Hermina Pasteur General Hospital has implemented an accounting information system in supporting hospital inpatient services. This is supported by an adequate accounting information system and is evidenced by the system running well and smoothly so that the objectives of the hospital can be achieved properly.
Dari Audit ke Laba: Menelusuri Pengaruh Kualitas Audit dalam Praktik Manajemen Laba Rill di Indonesia Purwanti, Meilani; Mutaqqin, Aliyudin Ahsan
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 11 No. 2 (2025): April 2025
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v11i2.3971

Abstract

This study examines the impact of Audit Quality on Real Earnings Management in Indonesian companies, focusing on key factors such as firm size, Audit Fees, Auditor Specialization, and the timeliness of financial reporting. Using a quantitative approach with data from companies listed on the Indonesia Stock Exchange during the period from 2021 to 2023, this research aims to contribute to the understanding of how Audit Quality can influence the reduction of Earnings Management practices, particularly in emerging market contexts. The findings indicate that higher Audit Quality, especially when conducted by Big 4 Public Accounting Firms with industry specialization, significantly reduces Real Earnings Management. Additionally, the study reveals that higher Audit Fees and timely financial reporting also help mitigate Earnings Management practices. This research provides practical insights for regulators, investors, and corporate managers, emphasizing the importance of a robust audit process in ensuring the transparency and credibility of financial statements.
Akuntansi Hijau : Meta Analisis Derisa, Putri; Purwanti, Meilani
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 11 No. 3 (2025): Juni 2025
Publisher : Sekretariat Pusat Lembaga Komunitas Informasi Teknologi Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v11i3.4102

Abstract

Climate change and environmental degradation has driven companies to adopt more sustainable business practices, including the implementation of Green Accounting. This study aims to conduct a meta-analysis of Green Accounting implementation across various industrial sectors, based on 90 Scopus-indexed journals published between 2020 and 2024. The study focuses on identifying the influencing factors, commonly used indicators, research subjects, as well as the trends and conceptual foundations frequently addressed in the literature. This research uses a qualitative approach through thematic content analysis. Data were collected through literature review using purposive sampling of relevant articles. The findings indicate that regulatory frameworks, stakeholder pressure, and technological advancements are the main drivers of Green Accounting adoption. The most frequently used indicators include Green GDP, ESG reporting, and ISO 14001 certification. Common research subjects are found in the manufacturing, energy, and financial sectors. The study also shows that Green Accounting practices have evolved year by year, with increasing adoption, although they still face challenges such as lack of standardized reporting frameworks and limited application among SMEs. This study concludes that standard harmonization, regulatory support, and strategic integration of Green Accounting are essential for long-term corporate sustainability.
Pengaruh Rasio Keuangan dan Pengungkapan Corporate Social Responsibility terhadap Harga Saham pada Perusahaan Sektor Tambang yang Terdaftar di Bursa Efek Indonesia (BEI) Periode 2019-2023 Rohmana, Lutfi Nurfadilah; Purwanti, Meilani
Indonesian Research Journal on Education Vol. 5 No. 4 (2025): Irje 2025
Publisher : Fakultas Keguruan dan Ilmu Pendidikan, Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/irje.v5i4.3218

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh rasio keuangan yang terdiri dari Current Ratio (CR), Debt to Equity Ratio (DER), Return on Equity (ROE), dan Total Asset Turnover (TATO) terhadap harga saham perusahaan sektor tambang yang terdaftar di Bursa Efek Indonesia (BEI) periode 2019–2023, serta menguji peran Corporate Social Responsibility (CSR) sebagai variabel moderasi dalam hubungan tersebut. Jenis penelitian ini adalah kuantitatif dengan menggunakan data sekunder berupa laporan keuangan dan laporan tahunan perusahaan yang diperoleh dari situs resmi BEI. Populasi dalam penelitian ini adalah seluruh perusahaan sektor tambang yang terdaftar di BEI, dengan teknik purposive sampling diperoleh 10 perusahaan sebagai sampel selama lima tahun. Analisis data dilakukan dengan metode regresi data panel dan Moderated Regression Analysis (MRA) menggunakan software Stata 17. Hasil penelitian menunjukkan bahwa Current Ratio (CR), Debt to Equity Ratio (DER) dan Return on Equity (ROE) tidak berpengaruh signifikan terhadap harga saham. Sedangkan Total Asset Turnover (TATO) berpengaruh negatif signifikan terhadap harga saham. Selanjutnya, pengungkapan Corporate Social Responsibility (CSR) tidak mampu memoderasi pengaruh CR, DER, ROE, dan TATO terhadap harga saham.