Article Per Year (5 Year)
p-Index From 2020 - 2025
0.61
P-Index
This Author published in this journals
All Journal JCES (Journal of Character Education Society) Governors Maqdis: Jurnal Kajian Ekonomi Islam
ROMI ISKANDAR, ROMI
Unknown Affiliation
Economics, Econometrics & Finance Education

Published : 3 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 3 Documents
Search

 1 
PENGARUH PERTUMBUHAN PENJUALAN, PERPUTARAN KAS, DAN PERPUTARAN PIUTANG TERHADAP RETURN ON ASSET (ROA) PADA PERUSAHAAN SUBSEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BEI TAHUN 2019-2022 Annisa, Kania; Iskandar, Romi; Dewi, Novia Citra
Maqdis: Jurnal Kajian Ekonomi Islam Vol 8, No 2 (2023): Juli - Desember 2023
Publisher : Universitas Islam Negeri Imam Bonjol Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15548/maqdis.v8i2.1207

Abstract

The Role of Financial Distress, Profitability and Leverage on Accounting Conservatism Iskandar, Romi; Afriyenis, Winda; Utari, Tri Suci
GOVERNORS Vol. 2 No. 2 (2023): August 2023 Issue
Publisher : Yayasan Cita Cendekiawan Al Khwarizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/governors.v2i2.2578

Abstract

This study aims to determine the effect of financial distress, profitability and leverage on accounting conservatism in Manufacturing Companies in the Consumer Goods Industry listed on the IDX for the 2017-2021 period. The type of research used is quantitative research. The data used is secondary data. The population is 63 companies and the sample technique uses purposive sampling method. Obtained a sample of 46 companies x 5 years = 230 financial statement data. The analysis used is the classical assumption test analysis method, panel data regression analysis and hypothesis testing.The results of this study prove that financial distress during the 2017-2021 research period has a significant influence on accounting conservatism, so that financial distress can affect the level of accounting conservatism in companies. The coefficient of the regression direction of financial distress is negative, meaning that when a company experiences financial distress it will encourage managers to reduce the level of accounting conservatism. Profitability was found to have no significant effect on Accounting Conservatism. Companies that have a high level of profitability will not tend to choose conservative accounting methods. Likewise leverage was found to have a significant effect on Accounting Conservatism. The higher the level of debt owned by the company means that the company's financial condition is not good, so managers tend to increase profits so that the financial condition looks good to creditors.
COMMUNITY EMPOWERMENT THROUGH TOURISM GUIDE TRAINING TO IMPROVE THE QUALITY OF AIR MERAH TOURISM PERFORMANCE Tuminah, Tuminah; Citra, Ariska; Agustina, Diana; Valeria, Valeria; Iskandar, Romi
JCES (Journal of Character Education Society) Vol 5, No 2 (2022): April
Publisher : Universitas Muhammadiyah Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31764/jces.v5i2.7576

Abstract

Abstrak: Kegiatan pengabdian ini bertujuan untuk memberikan pelatihan pemandu wisata melalui pemberdayaan masyarakat.  Hal ini bertujuan untuk meningkatkan kualitas kinerja masyarakat di wisata Air Merah Mungguk. Desa Mungguk memiliki obyek wisata Air Merah, namun masih mengalami kesulitan dalam hal memandu wisatawan yang datang. Hal ini dikarenakan masih minimnya pengetahuan masyarakat tentang memandu wisata. Pendekatan yang digunakan dalam kegiatan ini adalah survey, sosialisasi, pelatihan, monitoring dan evaluasi. Bentuk-bentuk pemberdayaan masyarakat melibatkan partisipasi masyarakat mulai dari proses perencanaan dan pelaksanaan kegiatan. Program-program yang telah dilaksanakan meliputi sosialisasi sapta pesona dan pelatihan pemandu wisata. Dari kegiatan monitoring dan evaluasi terlihat bahwa setelah mengikuti pelatihan-pelatihan yang dilakukan, pemahaman warga tentang cara memandu wisatawan meningkat.  Pemberdayaan masyarakat melalui pelatihan pemandu wisata ini meningkatkan kualitas kinerja pemandu wisata di wisata Air Merah desa Mungguk.Abstract: This service activity aims to provide tour guide training through community empowerment. This aims to improve the quality of community performance in Air Merah Mungguk tourism. Mungguk Village has Air Merah tourist attraction, but it still has difficulties in guiding tourists who come. This is due to the lack of public knowledge about guiding tours. The approach used in this activity is survey, outreach, training, monitoring and evaluation. Forms of community empowerment involve community participation starting from the planning process and implementing activities. The programs that have been implemented include socialization of Sapta Pesona and tour guide training. From the monitoring and evaluation activities, it can be seen that after participating in the trainings carried out, the residents' understanding of how to guide tourists has increased. The empowerment of the community through tour guide training can improve the quality of the performance of tour guides in Air Merah, Mungguk village.
Co-Authors Annisa, Kania Citra, Ariska DEWI, NOVIA CITRA Diana Agustina Tuminah Tuminah Utari, Tri Suci Valeria, Valeria WINDA AFRIYENIS, WINDA Yenti Afrida