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All Journal Al Dzahab Al-Hijrah: Journal of Islamic Economics and Banking Jurnal Pengabdian Masyarakat
Agusman Agusman
Universitas Sumatera Barat
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Law, Crime, Criminology & Criminal Justice Social Sciences

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The Effect of Accountability, Transparency, and Community Participation on Village Fund Management Agusman Agusman; Risa Wahyuni; Taslinawati Taslinawati
Al-Hijrah: Journal of Islamic Economics And Banking Vol 1 No 2 (2023): Al-Hijrah: Journal of Islamic Economics and Banking
Publisher : Institut Agama Islam Sumatera Barat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55062/al-hijrah.v1i2.391

Abstract

This study aims to: analyze the effect of accountability on the management of village funds in North Cubadak Air village, analyze the effect of transparency on the management of village funds in North Cubadak Air village and analyze community participation on the accountability of village fund management in North Cubadak Air village. This research is descriptive quantitative research. The population in this study were all village government officials and community representatives in North Cubadak Air Village, the sample taken for this study was 91 people. The sample was determined by purposive sampling technique method. Data was collected using a questionnaire and analyzed with SPSS version 26.0. The results showed that accountability has a significant effect on the management of village funds. Transparency has a significant effect on the management of village funds. Community participation has a significant effect on the management of village funds. The conclusion of this study is that accountability, transparency, community participation affect the management of village funds.
PELATIHAN PERHITUNGAN PENYUSUTAN ASET TETAP METODE GARIS LURUS VS MACRS DAN IMPLIKASI PADA LABA SEBELUM PAJAK Agusman Agusman; Risa Wahyuni EDT; Winona Kumara Dewi; Erniwati Erniwati; Fathiah Fathiah; Alhazar Rinaldi
Jurnal Pengabdian Masyarakat Vol. 2 No. 1 (2024): Jurnal Pengabdian Masyarakat
Publisher : Universitas Sumatera Barat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59963/2024.v2i1/393/5/juramas

Abstract

Accounting students essentially learn the process of preparing financial statements for companies. Among the various accounts in financial statements, one is the fixed asset account. When calculating fixed assets, depreciation expenses must be considered, as asset values can decrease over time. This training aims to enhance students' understanding and compare the straight-line method applied in Indonesia with the MACRS method used in the United States. Calculating depreciation using MACRS is not taught in accounting courses. However, in line with our objectives, we are conducting this training to calculate depreciation expenses and compare the two methods to analyze their implications for gross profit. The methods employed in this activity are lectures and discussions. It is expected that through this program, students will broaden their knowledge and gain insight into how depreciation expense calculations differ between countries. The financial statements to be used in this activity are from PT Unilever Tbk.
Financial Distress in Indonesian Mining Firms: Do Liquidity, Profitability, and Solvency Matter? Sonia Rahmawati; Nurtati Nurtati; Risa Wahyuni EDT; Agusman Agusman
Al Dzahab Vol. 7 No. 1 (2026): 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.v7i1.6073

Abstract

Purpose: This study aims to examine whether liquidity, profitability, and solvency influence financial distress in Indonesian mining firms. The study focuses on mining companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2024 period to determine whether these financial ratios play a significant role in explaining the occurrence of financial distress. Design/Methodology/Approach: This research employs a quantitative approach using secondary data obtained from the annual financial statements of mining companies listed on the IDX from 2021 to 2024. The sample was selected using purposive sampling, resulting in 13 companies that met the research criteria. The data were analyzed using multiple linear regression analysis to examine the relationship between liquidity, profitability, solvency, and financial distress. Hypothesis testing was conducted using the t-test to assess partial effects and the F-test to evaluate simultaneous effects. Findings: The results indicate that liquidity has a significant effect on financial distress in mining firms. Profitability also significantly affects financial distress, suggesting that the firm’s ability to generate profit plays an important role in preventing financial difficulties. In addition, solvency significantly influences financial distress, indicating that the firm’s level of leverage is associated with the likelihood of financial distress. Simultaneously, liquidity, profitability, and solvency significantly influence financial distress in Indonesian mining companies. Research Implications: The findings provide important implications for investors, creditors, and corporate managers in assessing the financial condition of firms, particularly in identifying early signals of financial distress through financial ratio analysis. This study also contributes to the financial management literature by providing empirical evidence on the role of liquidity, profitability, and solvency in explaining financial distress within the mining sector in an emerging market context.
Co-Authors Alhazar Rinaldi Erniwati Erniwati Fathiah Nurtati Risa Wahyuni RISA WAHYUNI EDT Sonia Rahmawati Taslinawati Taslinawati Winona Kumara Dewi