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All Journal JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI) Jurnal Bhakti Karya dan Inovatif
Delia Arofah
Universitas Informatika dan Bisnis Indonesia
Humanities Economics, Econometrics & Finance Education Social Sciences

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Metode Analisis Keuangan Untuk Pengoperasian Aplikasi Buku Warung Anike Putri; Ghea Nofayza; Widi Dwi Aditia Putra; Delia Arofah
Jurnal Bhakti Karya dan Inovatif Vol 3 No 1 (2023): Jurnal Bhakti Karya dan Inovatif
Publisher : LPPM Universitas Informatika dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37278/bhaktikaryadaninovatif.v3i1.579

Abstract

For MSMEs, several steps can be taken in order to manage finances well, namely starting to separate personal and business finances, and starting simple bookkeeping. If MSMEs are able to separate personal finance from business finance, and have bookkeeping or administrative management (business finance), MSMEs can try to make financial planning in a simple way. By separating personal and business financial records, owners can more easily manage their business finances. This is because the accuracy of business financial records can influence decision making and evaluate business performance. Mixed cash flow between personal and business finances can make it difficult for MSME actors to determine business operating costs. One strategy for separating personal and business financial records is that the owner can "pay" himself so that all personal needs are recorded from the salary post.Keeping daily financial records is a simple thing, but can bring great benefits in the long term. Companies with complete and accurate financial records will have advantages in terms of evaluation and monitoring. The development of internet technology and applications must be utilized by MSME business people. However, business actors must also be able to determine exactly what applications will be used to support the overall operation of their business. As technology develops, MSME players can take advantage of digital applications to help manage their business more effectively. By utilizing digital applications, MSMEs can find out financial transactions more quickly and accurately. The specific target in this community service activity is to provide knowledge and training to Shoe Craftsmen of the Cibaduyut Sub-District regarding understanding the basic finances for operating the Buku Warung application.
Pengaruh Capital Intensity Dan Sales Growth Terhadap Kondisi Financial Distress (Studi Empiris pada Perusahaan Sektor Pertambangan yang Terdaftar di Bursa Efeke Indonesia Periode 2019-2023) Delia Arofah; Putri Gantine Lestari; Kaca Dian Meila
Jurnal Penelitian Ekonomi dan Akuntansia (JPENSI) Vol. 10 No. 3 (2025): Jurnal Penelitian Ekonomi dan Akuntansia (JPENSI)
Publisher : Program Studi Akuntansi Universitas Islam Lamongan

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Abstract

Sektor pertambangan di Indonesia memiliki peran penting sebagai salah satu kontributor terbesar terhadap Produk Domestik Bruto (PDB). Namun, di balik kontribusi yang besar tersebut, sektor ini juga mencatat jumlah perusahaan terbanyak yang mengalami delisting dari Bursa Efek Indonesia. Kondisi yang kontradiktif ini mengindikasikan adanya kerentanan keuangan yang berpotensi menimbulkan financial distress pada perusahaan.. Penelitian ini bertujuan untuk mengetahui pengaruh capital intensity dan sales growth terhadap kondisi financial distress pada perusahaan sektor pertambangan yang terdaftar di Bursa Efek Indonesia periode 2019–2023. Variabel dependen dalam penelitian ini adalah financial distress yang diukur menggunakan metode Altman Z-Score, sedangkan variabel independennya adalah capital intensity dan sales growth. Metode penelitian yang digunakan adalah kuantitatif dengan teknik purposive sampling. Sampel penelitian terdiri dari 16 perusahaan yang dipilih dari 49 populasi. Data penelitian bersumber dari laporan tahunan dan laporan keuangan yang diperoleh melalui situs resmi BEI. Analisis data dilakukan menggunakan uji statistik deskriptif, uji asumsi klasik, analisis regresi logistik, dan uji hipotesis. Hasil penelitian menunjukkan bahwa capital intensity berpengaruh terhadap financial distress, sedangkan sales growth tidak berpengaruh terhadap financial distress. Secara simultan, capital intensity dan sales growth berpengaruh terhadap financial distress. Temuan ini menegaskan bahwa tingginya proporsi aset tetap dapat memengaruhi tingkat risiko financial distress, sementara pertumbuhan penjualan belum tentu mampu mencegah kondisi tersebut.
Co-Authors Anike Putri Ghea Nofayza Kaca Dian Meila Lestari, Putri Gantine Widi Dwi Aditia Putra