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All Journal Jurnal Bisnis Mahasiswa International Journal of Applied Finance and Business Studies Al Dzahab Jurnal Riset Akuntansi dan Bisnis Indonesia Jurnal Riset Akuntansi, Perpajakan dan Auditing
Andita Sulistyowati
Universitas Siber Muhammadiyah
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences Other

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Manufacturing company turnaround during the covid-19 pandemic Andita Sulistyowati
International Journal of Applied Finance and Business Studies Vol. 11 No. 2 (2023): September : Applied Finance and Business Studies
Publisher : Trigin Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/ijafibs.v11i2.94

Abstract

The financial distress situation experienced by several Indonesian companies has led them to work diligently in achieving corporate turnaround. However, this has been exacerbated by the presence of the COVID-19 pandemic, which not only affects Indonesia but the world as a whole, resulting in a sluggish global economy. This research aims to examine the influence of management ownership, independent commissioners, and free assets on corporate turnaround during the COVID-19 pandemic. The research sample consists of 45 manufacturing companies listed on the Indonesia Stock Exchange from 2018 to 2021, selected through purposive sampling. The analysis method employed in this study is logistic regression analysis. The research findings indicate that managerial ownership does not significantly affect corporate turnaround. On the other hand, independent commissioners and free assets have a significant and positive influence on corporate turnaround.
The influence of transformational leadership, career development, and Organizational Citizenship Behavior on employee performance Andita Sulistyowati; Amalina Nur Arifah
International Journal of Applied Finance and Business Studies Vol. 11 No. 3 (2023): December: Applied Finance and Business Studies
Publisher : Trigin Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/ijafibs.v11i3.155

Abstract

Research conducted aims to analyze the influence of transformational leadership styles, career development, and Organizational Citizenship Behavior (OCB) on employee performance. The method used was a survey with a saturated sample, in which all 120 Pandatex employees were included in the study. A Likert scale questionnaire is used to collect primary data. Data analysis includes validity and reliability testing, as well as testing hypotheses through statistical methods. Research results show that transformational leadership styles have a positive impact on employee performance by motivating and encouraging them to go beyond expectations. Career development also has a significant impact on employee performance, by offering a wide range of careers, which in turn increases motivation and productivity. Furthermore, OCB has proved to be an important factor that improves organizational efficiency and employee performance. This research confirms the importance of factors such as Herzberg's motivational hygiene in boosting employee performance. From this research, companies can consider applying transformational leadership models, supporting career development, and driving OCB as a strategy to improve employee performance.
Pengaruh Kompetensi Pengelola Keuangan, Sistem Pencatatan Keuangan dan Partisipasi Masyarakat Desa terhadap Kinerja Keuangan Badan Usaha Milik Desa: The Influence of Financial Manager Competence, Financial Recording System, and Village Community Participation on the Financial Performance of Village-Owned Enterprises Andita Sulistyowati; Adityas Wahyuningsih; Farinza Tiara Indani; Dinda Riskanita; Anindita Elladevi
Al Dzahab Vol. 6 No. 2 (2025): Al Dzahab: Journal of Economics, Management, Business and Accounting
Publisher : Institut Agama Islam Negeri Kerinci

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32939/dhb.v6i2.5876

Abstract

Purpose: This study aims to analyze the influence of financial management competence, financial recording systems, and village community participation on the financial performance of Village-Owned Enterprises (BUMDes). Design/Methodology/Approach: This research employs a quantitative approach using a survey method through questionnaires distributed to 63 respondents from two BUMDes in Ngadirejo Subdistrict, Temanggung Regency. The data were analyzed using multiple linear regression techniques. Findings: The results indicate that financial management competence and financial recording systems have a positive and significant effect on the financial performance of BUMDes. In contrast, village community participation does not have a significant effect on BUMDes financial performance. Research Implications: These findings provide a novel contribution regarding the influence of financial management competence, financial recording systems, and village community participation on the financial performance of Village-Owned Enterprises (BUMDes).
Financial health overview of pharmaceutical sector companies listed on IDX using profitability ratios before, during, and after the COVID-19 pandemic Amalina Nur Arifah; Andita Sulistyowati; Agniya Thahira
Jurnal Bisnis Mahasiswa Vol 6 No 1 (2026): Jurnal Bisnis Mahasiswa
Publisher : PT Aksara Indo Rajawali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60036/jbm.1034

Abstract

Purpose – This paper analyzes the financial health of selected pharmaceutical companies listed on the Indonesia Stock Exchange (IDX) using profitability ratios across periods before (2019), during (2020--2021), and after (2022) the Covid-19 pandemic, highlighting sector resilience amid economic shocks. Design/methodology/approach – A descriptive quantitative approach uses secondary data from audited financial statements of four companies: PT Darya-Varia Laboratoria Tbk (DVLA), PT Pyridam Farma Tbk (PYFA), PT Industri Jamu dan Farmasi Sido Muncul Tbk (SIDO), and PT Tempo Scan Pacific Tbk (TSPC). Profitability ratios include Gross Profit Margin (GPM), Operating Profit Margin (OPM), Net Profit Margin (NPM), Operating Return on Assets (OROA), and Return on Equity (ROE), with peer-group comparisons and DuPont analysis. Findings – Profitability improved during the pandemic (2020--2021), driven by surging demand for health products. SIDO consistently outperformed peers. PYFA showed a strong recovery in 2022. GPM declined post-pandemic due to rising costs. Overall, the sector demonstrated counter-cyclical resilience. Research limitations – The study covers only four companies and focuses solely on profitability ratios, excluding liquidity, solvency, or macroeconomic modeling. Suggestions for future research include expanding the sample and incorporating additional metrics. Implications – Findings inform investors and policymakers on the pharmaceutical sector's resilience during crises and emphasize post-pandemic cost management strategies. Originality – This study fills a gap by extending profitability analysis into the post-pandemic period (2022) with peer benchmarking, providing a complete trajectory across pandemic phases.
ANALISIS KESESUAIAN LAPORAN KEUANGAN BUMDES PANDU UPOKARTI BERDASARKAN KEPUTUSAN MENTERI DESA, PEMBANGUNAN DAERAH TERTINGGAL DAN TRANSMIGRASI (Kemendesa PDTT) No. 136/2022 Dwi Lisdiana; Andita Sulistyowati
Jurnal Riset Akuntansi dan Bisnis Indonesia STIE Widya Wiwaha Vol 5 No 4 (2025): Jurnal Riset Akuntansi dan Bisnis Indonesia
Publisher : Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32477/jrabi.v5i4.1260

Abstract

Penelitian ini menganalisis kesesuaian penyusunan laporan keuangan BUMDes Pandu Upokarti berdasarkan Keputusan Menteri Desa, Pembangunan Daerah Tertinggal dan Transmigrasi (Kemendesa PDTT) No. 136 Tahun 2022 tentang pedoman penyusunan laporan keuangan BUMDes. Menggunakan metode kualitatif deskriptif, data dikumpulkan melalui wawancara, observasi, dan dokumentasi terhadap pengurus BUMDes. Hasil menunjukkan laporan keuangan BUMDes Pandu Upokarti periode 2022-2024 belum sepenuhnya sesuai dengan standar akuntansi desa. Laporan keuangan masih bersifat manual dan terbatas pada buku kas umum, laporan periodik, serta laporan pertanggungjawaban tahunan, tanpa mencakup neraca, laporan laba rugi, laporan perubahan ekuitas, laporan arus kas, dan catatan atas laporan keuangan. Kendala utamanya yaitu keterbatasan sumber daya manusia dalam bidang akuntansi, kurangnya kompetensi pengurus, dan pemanfaatan aplikasi digital SIAp BUMDes yang belum optimal. Meskipun demikian, BUMDes Pandu Upokarti telah menunjukkan komitmen terhadap transparansi dan akuntabilitas melalui laporan rutin serta upaya peningkatan kapasitas melalui pelatihan dan pendampingan berkelanjutan untuk pengembangan organisasi.
Determinasi Kinerja Pemerintah Daerah Provinsi: Peran Karakteristik Keuangan Daerah dan Temuan Audit BPK Tahun 2023-2024 Andico; Andita Sulistyowati
Jurnal Riset Akuntansi, Perpajakan dan Auditing Vol. 4 No. 1 (2026): Juli
Publisher : Akademi Akuntansi Indonesia Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62194/qmvcqf47

Abstract

Riset ini bertujuan untuk mengkaji dampak atribut pemerintah daerah, seperti ukuran, kekayaan daerah, ketergantungan pada pemerintah pusat, belanja modal, dan hasil audit dari Badan Pemeriksa Keuangan Negara (BPK), terhadap kinerja pemerintah provinsi di Indonesia selama tahun 2023–2024. Riset ini menggunakan metodologi kuantitatif dengan memanfaatkan data sekunder yang bersumber dari laporan keuangan pemerintah daerah, Laporan Audit BPK (LHP), dan skor Evaluasi Kinerja Pemerintah Daerah (EKPPD). Sampel riset dibentuk melalui purposive sampling, menghasilkan 68 titik data observasi dari 34 provinsi selama periode 2023–2024 yang memenuhi kriteria kelengkapan. Data dari tahun 2025 dikecualikan karena laporan keuangan pemerintah daerah dan hasil audit BPK seringkali baru diberikan setelah bulan Maret tahun berikutnya, sehingga data tersebut tidak tersedia sepanjang periode riset. Riset ini menggunakan regresi linier berganda sebagai teknik analisis. Hasil riset menunjukkan bahwa ukuran pemerintah daerah berpengaruh positif dan signifikan terhadap kinerja pemerintah daerah. Hal ini menunjukkan bahwa peningkatan kemampuan pemerintah daerah berkorelasi dengan peningkatan kinerja tata kelola. Riset ini menawarkan kontribusi empiris terhadap literatur akuntansi sektor publik dan berfungsi sebagai bahan evaluasi bagi pemerintah daerah untuk meningkatkan tata kelola dan kinerja.
Co-Authors Adityas Wahyuningsih Agniya Thahira Amalina Nur Arifah Amalina Nur Arifah Andico Anindita Elladevi Dinda Riskanita Dwi Lisdiana Farinza Tiara Indani