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All Journal ProBisnis : Jurnal Manajemen International Journal Multidisciplinary Science
Yusuf Yusuf
Pamulang University
Humanities Computer Science & IT Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Social Sciences

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The Role of Information Technology and Internal Control Systems in Realizing Accountability and Transparency based on ISAK 35 and its Impact on Perceptions of Sustainability of Entity Activities Lukman Anthoni; Yusuf Yusuf; Asep Suherman
ProBisnis : Jurnal Manajemen Vol. 14 No. 3 (2023): June: Management Science
Publisher : Lembaga Riset, Publikasi dan Konsultasi JONHARIONO

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Abstract

This study aims to analyze the influence of Information Technology and Internal Control Systems on Accountability and Transparency based on ISAK 35 and their impact on perceptions about the sustainability of non-profit organization activities. Data was collected through questionnaires distributed to 100 respondents who are non-profit organization stakeholders. The collected data is then processed using the Structural Equation Models method with the help of SmartPLS. The hypothesis test results show that Information Technology has a positive and significant influence on Accountability and Transparency. Increasing the application of Information Technology can potentially increase the accountability and transparency of non-profit organizations. In addition, the Internal Control System also has a positive and significant impact on Accountability and Transparency. Increasing the implementation of the Internal Control System can positively impact the Accountability and Transparency of non-profit organizations. Furthermore, this study also shows that Accountability and Transparency positively and significantly influence the sustainability of non-profit organizations. Accountability also acts as a mediating variable between Information Technology and Internal Control Systems and Sustainability. This indicates that increased Accountability and Transparency can contribute to increasing the sustainability of the activities of non-profit organization entities.
DETERMINANTS OF FINANCIAL DISTRESS: REVIEW OF THE ASPECTS OF PROFITABILITY, LIQUIDITY, LEVERAGE, AND ACTIVITY Danang Choirul Umam; Yusuf Yusuf
International Journal Multidisciplinary Science Vol. 3 No. 1 (2024): February: International Journal Multidisciplinary Science
Publisher : Asosiasi Dosen Muda Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56127/ijml.v3i1.1218

Abstract

This research aims to determine the determinants of financial distress in wholesale and retail trade subsector companies listed on the Indonesian Stock Exchange. In this research, financial distress is measured by Zscore, profitability is measured by Return on Assets, liquidity is measured by Current Assets, Debt measures leverage to Assets Ratio, and Total Assets Turnover measures activity. The research methods used in this research are descriptive and verification methods. The sample for this research was 29 companies obtained based on a purposive sampling technique with a five-year research period of 5 years, so the observation data totalled 145. The statistical analysis used is a linear regression analysis of panel data with time lag using the Eviews 10—Tektik program panel data linear regression estimation using the Fixed Effect Model. The coefficient test results show that profitability hurts financial distress, liquidity does not affect financial distress, leverage hurts negatively, and activity positively affects financial distress.
Co-Authors Asep Suherman Danang Choirul Umam Lukman Anthoni