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Financial Distress on Islamic Banks in Indonesia Impact of Covid 19 Pandemic and Economic Recession Shafitranata, Shafitranata; Octavia, Ria
Jurnal Akuntansi, Keuangan, dan Manajemen Vol. 6 No. 2 (2025): Maret
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v6i2.3706

Abstract

Purpose: The aim of this research is to identify and analyze the financial distress of Islamic banks in Indonesia during the pandemic and economic recession through an assessment of NPF, FDR, GCG, ROA, CAR, bank size, inflation, and interest rates. This research uses Islamic bank panel data for 2018-2022 and is quantitative research.Methodology/approach: Data analysis using Stata 17, through panel data regression and the data analysis method in this study using Ordinary Least Square (OLS). Population of this research is 10 Islamic banks in Indonesia with a total observation of 50 firm-years and the data used are secondary data of annual reports of Islamic banks. Results/findings: The findings show that the financial distress of Islamic banks is influenced by FDR, ROA, and CAR, and is not influenced by NPF, GCG, bank size, inflation, and interest rates. Islamic banks must carry out efficiency, restructuring, and manage the capital adequacy ratio so that it does not have an impact on the company's financial performance.Conclusions: The financial distress in Islamic banks in Indonesia during the COVID-19 pandemic and economic recession is significantly affected by the Financing to Deposit Ratio (FDR), Return on Assets (ROA), and Capital Adequacy Ratio (CAR). Limitations: The limitations of the study are that the sector studied is only Islamic banks in Indonesia so that the variables that influence are not comprehensive, allowing other variables to play a role in the financial distress of Islamic banks in Indonesia.Contribution: This research contributes by analyzing the performance of Islamic banks in Indonesia during the COVID-19 pandemic and in the face of economic recession. The widespread impact across various sectors, particularly the financial sector, underscores the need for government support through policies and regulations to ensure the stability of Islamic banks.
Pelatihan Menciptakan Peluang Bisnis Melalui Optimalisasi Marketplace di Era New Normal Pandemi Covid 19 Madyoningrum, Asri Winanti; Shafitranata, Shafitranata; Azizah, Rahmawati
Journal Of Human And Education (JAHE) Vol. 4 No. 3 (2024): Journal of Human And Education
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jh.v4i3.891

Abstract

The new normal era after the Covid 19 pandemic was the beginning of the revival of the business world and the country's economy. The rise of the business world is really needed to move the wheels of the economy through a digital marketing approach. Community service activities aim to increase understanding of the community in efforts to optimize the marketplace, delivered by the service team of lecturers from the Al-Madani College of Economics. Implementation of service activities uses practical methods, lectures and question and answer sessions. The target training participants were 30 residents of Rajabasa Nyunyai Village, Rajabasa District, Bandar Lampung City. Implementation of community service activities is carried out offline in the Rajabasa Nyunyai Village hall. This training focuses on material on the use of digital marketing in creating business and marketing opportunities with Facebook social media facilities. This training can provide knowledge and knowledge about the world of business and business to improve the community's economy. It is hoped that this service activity can take place regularly and continuously, so that it can further increase public understanding of the use of digital technology to increase citizens' income.
Pengaruh Rasio Keuangan terhadap Financial Distress Perusahaan Makanan dan Minuman di Indonesia Sebelum dan Saat Covid-19 Anisa, Shindi; Shafitranata, Shafitranata; Azizah MT, Rahmawati; Octavia, Ria
Nominal: Barometer Riset Akuntansi dan Manajemen Vol. 12 No. 2 (2023): Nominal September 2023
Publisher : Universitas Negeri Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21831/nominal.v12i2.58346

Abstract

ABSTRACTThe aim of the research was to analyze the effect of liquidity, leverage, profitability, and activity on the financial distress of food and beverage companies before and during Covid-19. The data used is secondary data in the form of audited financial statements for 2017-2021. The sampling technique is purposive sampling. This research uses descriptive research with a quantitative approach. The analytical tools used are multiple linear regression (CR, DER, ROA, TATO, Altman Z Score), normality test and paired sample t-test. The results of this study indicate that liquidity, leverage, and activity have a significant effect on financial distress, while profitability has no effect and is not significant to financial distress, and there are differences in financial ratios on financial distress before and during Covid-19. Companies need to implement operational cost efficiency and debt management strategies.Keywords: Liquidity, Leverage, Profitability, Activity, Financial DistressABSTRAKTujuan penelitian adalah menganalisis pengaruh likuiditas, leverage, profitabilitas, dan aktivitas terhadap financial distress perusahaan makanan dan minuman sebelum dan saat Covid-19. Data yang digunakan adalah data sekunder berupa laporan keuangan audited Tahun 2017-2021. Teknik pengambilan sampel adalah purposive sampling. Penelitian ini menggunakan penelitian deskriptif dengan pendekatan kuantitatif. Alat analisis yang digunakan berupa regresi linier berganda (CR, DR, ROA, TATO, Altman Z Score), Uji Normalitas dan paired sample t-test. Hasil penelitian ini menunjukkan bahwa likuiditas, leverage, dan aktivitas berpengaruh signifikan terhadap financial distress, sedangkan  profitabilitas tidak berpengaruh dan tidak signifikan terhadap  financial distress, dan terdapat perbedaan  rasio keuangan terhadap financial distress sebelum dan saat Covid-19. Perusahaan perlu melaksanakan strategi biaya operasional dan manajemen utang.Kata Kunci: Likuiditas, Leverage, Profitabilitas, Aktivitas, Financial Distress