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All Journal Income: Innovation Of Economics And Management JURNAL AKUNTANSI DAN BISNIS Indonesian Economic Review Tanmiyah Impact: Islamic Economics & Business Service Journal
Khadijah Nurani
Universitas Islam Negeri Sjech M. Djamil Djambek Bukittinggi
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, LEVERAGE TERHADAP AUDIT DELAY PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI INDEKS SAHAM SYARIAH INDONESIA Rahmatul Wahid; Khadijah Nurani; Ali Rahman; Rika Widianita
Jurnal Akuntansi dan Bisnis Vol. 6 No. 1 (2026): Mei 2026 : Jurnal Akuntansi Dan Bisnis(AKUNTANSI)
Publisher : LPPM PoliteknikPratamaKendal- Universitas Sains Dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jiab.v6i1.1361

Abstract

Penelitian ini mengkaji bagaimana ukuran perusahaan, keuntungan, dan Leverage memengaruhi penundaan audit pada perusahaan manufaktur, khususnya yang bergerak di bidang properti, real estate, dan konstruksi, yang terdaftar di Indonesian Sharia Stock Index (ISSI) dari tahun 2020 hingga 2023. Penundaan audit merujuk pada waktu yang dibutuhkan untuk menyajikan laporan keuangan yang diaudit, yang dapat memengaruhi keputusan pemangku kepentingan. Penelitian ini menggunakan pendekatan kuantitatif dengan data sekunder dari laporan keuangan 12 perusahaan selama empat tahun. Analisis data meliputi statistik deskriptif, uji asumsi klasik, regresi linier berganda, uji t, dan uji koefisien determinasi, yang dilakukan menggunakan SPSS versi 26. Studi ini menunjukkan bahwa ukuran perusahaan tidak secara signifikan mempengaruhi penundaan audit, dengan tingkat signifikansi 0,855 dan nilai t -0,184. Sebaliknya, Profitabilitas secara signifikan mempengaruhi penundaan audit, ditunjukkan oleh nilai signifikansi 0,008 dan nilai t -2,799. Leverage, bagaimanapun, tidak memiliki dampak yang signifikan terhadap penundaan audit, dengan tingkat signifikansi 0,377 dan nilai t sebesar 0,887.  Studi ini menemukan bahwa hanya Profitabilitas yang secara signifikan mempengaruhi penundaan audit. Hal ini menyoroti perlunya manajemen dan auditor untuk lebih fokus pada Profitabilitas perusahaan sebagai faktor kunci dalam menilai ketepatan waktu pelaporan keuangan.
Edukasi Budaya Menabung Sejak Dini sebagai Bekal Literasi Finansial Anak Kelas Satu MDA Bancah Juni Hirza Narmi; Khadijah Nurani
Tanmiyah Impact: Islamic Economics & Business Service Journal Vol. 1 No. 2 (2025): Juni 2025
Publisher : Fakultas Ekonomi dan Bisnis Islam

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Abstract

Program pengabdian masyarakat ini bertujuan untuk menanamkan budaya menabung sejak dini kepada siswa kelas 1 Madrasah Diniyah Awaliyah (MDA) Jorong Bancah sebagai upaya membangun literasi finansial anak. Kegiatan dilaksanakan menggunakan pendekatan deskriptif kualitatif dengan metode partisipatif, melibatkan 15 siswa melalui ceramah interaktif, diskusi, dan sesi tanya jawab. Hasil pengabdian menunjukkan adanya peningkatan pemahaman siswa mengenai konsep menabung dan manfaatnya dalam pengelolaan keuangan pribadi. Sebelum kegiatan, sebagian besar siswa belum memahami pentingnya menabung, namun setelah mengikuti program, mereka mulai menyisihkan uang saku secara rutin di rumah maupun di sekolah. Analisis data menunjukkan bahwa pendekatan edukatif yang menyenangkan dan sesuai usia mampu membentuk perilaku keuangan yang bertanggung jawab, termasuk disiplin dan pengendalian diri. Program ini juga didukung oleh guru dan orang tua, sehingga memperkuat kebiasaan menabung siswa. Meskipun terdapat tantangan, seperti konsistensi menabung, kegiatan ini terbukti efektif dalam membangun kesadaran finansial dan mempersiapkan siswa untuk mengelola keuangan mereka dengan bijak di masa depan. This community service program aims to instill the habit of saving from an early age among first-grade students at Madrasah Diniyah Awaliyah (MDA) Jorong Bancah, as an effort to develop children’s financial literacy. The program was implemented using a qualitative descriptive approach with a participatory method, involving 15 students through interactive lectures, discussions, and question-and-answer sessions. The results indicate a significant improvement in students’ understanding of the concept and benefits of saving for personal financial management. Prior to the program, most students had limited awareness of the importance of saving; however, after participating, they began to regularly set aside pocket money both at home and at school. Data analysis shows that an age-appropriate and engaging educational approach can foster responsible financial behavior, including discipline and self-control. The program also received strong support from teachers and parents, reinforcing students’ saving habits. Despite some challenges, such as maintaining consistency, this program proved effective in building financial awareness and preparing students to manage their finances wisely in the future.
The Effect of Leverage, Sales Growth, and Corporate Governance on Financial Distress in Property and Real Estate  Sector Companies Listed on the IDX for the 2020-2024 Period Musdeki Mulya; Khadijah Nurani
Indonesian Economic Review Vol. 6 No. 1 (2026): February : Indonesian Economic Review
Publisher : Cahaya Abadi Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53787/iconev.v6i1.108

Abstract

This study aims to examine the magnitude of the effect of leverage, sales growth, and corporate governance on financial distress in property and real estate sector companies listed on the Indonesia Stock Exchange during the 2020–2024 period. This research employs a quantitative approach using numerical data, starting from data collection to the presentation of research results, derived from secondary data in the form of companies’ financial statements for the 2020–2024 period. The sample consists of nine companies. Data analysis techniques include descriptive statistical analysis, classical assumption tests, panel data regression analysis, model selection tests using the Chow test, Hausman test, and Lagrange Multiplier test, hypothesis testing, and coefficient of determination analysis, conducted using EViews version 13. Based on the model selection results, the Random Effect Model is applied in this study. The findings indicate that, partially, leverage does not have a significant effect on financial distress, with a significance value of 0.7096 and a t-statistic of −0.374990. Sales growth has a significant effect on financial distress, with a significance value of 0.0023 and a t-statistic of 3.245622, indicating that changes in sales growth influence the financial distress condition of companies. Meanwhile, corporate governance does not have a significant effect on financial distress, with a significance value of 0.0924 and a t-statistic of 1.722942. Simultaneously, leverage, sales growth, and corporate governance have a significant effect on financial distress, with a significance value of 0.003637 and an F-statistic of 5.265885.
Business Development Strategy for Revenue Growth at Square Coffee Mulyani Mulyani; Ilham Illahi; Khadijah Nurani; Yenti Astarie Dewi
INCOME: Innovation of Economics and Management Vol. 6 No. 1 (2026): June
Publisher : LPPM Universitas KH. A. Wahab Hasbullah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32764/income.v6i1.7282

Abstract

Purpose – This study aims to analyze the business development strategy of Square Coffee Payakumbuh to improve business income by identifying the internal and external strategic factors influencing its competitiveness. As a Micro, Small, and Medium Enterprise (MSME) in the coffee shop industry, Square Coffee Payakumbuh faces challenges related to fluctuating income, customer loyalty, and increasing market competition despite implementing various promotional activities. Design/methodology/approach – A qualitative descriptive approach was employed using SWOT (Strengths, Weaknesses, Opportunities, and Threats) analysis. Data were collected through observations and semi-structured interviews with the business owner, employees, and customers. Internal and external strategic factors were evaluated using the IFAS (Internal Factors Analysis Summary) and EFAS (External Factors Analysis Summary) matrices before being integrated into the SWOT matrix to formulate business development strategies. Finding/Results – The IFAS score of 2.65 indicates that Square Coffee Payakumbuh possesses relatively strong internal capabilities that outweigh its weaknesses, while the EFAS score of 2.75 suggests that external opportunities are more dominant than potential threats. The SWOT matrix places the business in the Strength–Opportunity (SO) quadrant with the highest strategic score (4.05), indicating an aggressive growth position. The recommended strategy emphasizes leveraging product diversity, café ambience, competitive pricing, and service quality to capitalize on expanding coffee consumption trends, digital marketing channels, and strategic collaborations. Originality/Value – This study provides a context-specific SWOT strategy based on IFAS–EFAS analysis for a local coffee shop. The findings offer practical strategic guidance for similar MSMEs operating in competitive local markets.
Co-Authors Ilham Illahi Juni Hirza Narmi Mulyani Mulyani Musdeki Mulya Rahman, Ali Rahmatul Wahid Rika Widianita Yenti Astarie Dewi