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All Journal Gemilang: Jurnal Manajemen dan Akuntansi Jurnal Mutiara Ilmu Akuntansi Transformasi: Journal of Economics and Business Management Jurnal Kendali Akuntansi Jurnal Riset Ekonomi dan Akuntansi Riset Ilmu Manajemen Bisnis dan Akuntansi Aspirasi : Publikasi Hasil Pengabdian dan Kegiatan Masyarakat Anggaran: Jurnal Publikasi Ekonomi dan Akuntansi Jurnal Ilmiah Ekonomi, Akuntansi dan Pajak Kajian Ekonomi dan Akuntansi Terapan Jurnal Inovasi Ekonomi Syariah dan Akuntansi Akuntansi dan Ekonomi Pajak: Perspektif Global Pajak dan Manajemen Keuangan Panggung Kebaikan : Jurnal Pengabdian Sosial
Nurdiana Fitri Isnaini
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Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Law, Crime, Criminology & Criminal Justice Public Health Other

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Analisis Laporan Keuangan Untuk Memprediksi Tingkat Kebangkrutan Dengan Menggunakan Model Altman Z- Score, Grover dan Zmijewski Dian Dwi Sahniar; Tatas Ridho Nugroho; Nurdiana Fitri Isnaini; Imam Baidlowi
Jurnal Mutiara Ilmu Akuntansi Vol. 1 No. 4 (2023): Oktober : Jurnal Mutiara Ilmu Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jumia.v1i4.1998

Abstract

This study aims to analyze financial statements to determine the potential for bankruptcy in companies in the transportation and logistics sector using the Altman Z-score, Grover and Zmijewski methods. The research used is quantitative with a descriptive approach. The population used is 28 companies in the transportation and logistics sector. The sample used in this research was 15 companies using purposive sampling technique in taking the sample. Statistical analysis in this study uses the calculation of the company's financial ratios from each bankruptcy method. The data used is secondary data in the form of financial reports obtained from the Indonesian Stock Exchange. The results showed that of the 15 sample companies using the Altman method, 8 were bankrupt, 1 was a gray area, 6 were healthy. Grover's results are 7 bankrupt and 8 healthy and Zmijewski's results are 10 bankrupt, 5 healthy. And of the 15 sample companies, there are 5 companies that have a greater potential for bankruptcy using these three methods.
Pengaruh Pendapatan Asli Daerah dan Dana Perimbangan Terhadap Kinerja Keuangan Pemerintah Daerah Dengan Belanja Sosial Sebagai Variabel Intervening Yunita Widya Rahayu; Tatas Ridho Nugroho; Nurdiana Fitri Isnaini; Hartono Hartono
Jurnal Mutiara Ilmu Akuntansi Vol. 1 No. 4 (2023): Oktober : Jurnal Mutiara Ilmu Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jumia.v1i4.2000

Abstract

This study aims to test the effect of the independent variable on the dependent variable and test the intervening variable that can support the relationship of the independent variable to the dependent variable. The independent variables used in this study are Regional Original Income (PAD) and equalization funds, the dependent variable is financial performance, and the intervening variable used is social assistance spending. The sampling method used is the saturated sampling method. The total population in this study is 7 Regency / City Governments incorporated in the Gerbangkertosusila area in 2018-2022. Hypothesis testing in this study used Partial Least Square (PLS). The results of this study show that Regional Original Revenue (PAD) has a positive effect on financial performance. Meanwhile, the balancing fund and social assistance expenditure did not affect financial performance, and social assistance spending proved unable to support the relationship between Regional Original Revenue (PAD) and the balancing fund on financial performance. Keywords: Local original revenue, equalization fund, social assistance expenditure, regional financial performance.
Pelatihan Investasi Syariah Melalui Sekolah Pasar Modal (SPM) Bagi Generasi Milenial Yuliasnita Verlandes; Nurdiana Fitri Isnaini; Agoes H. P; Ronny. M. Abar
Panggung Kebaikan : Jurnal Pengabdian Sosial Vol. 1 No. 3 (2024): Agustus : Panggung Kebaikan : Jurnal Pengabdian Sosial
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62951/panggungkebaikan.v1i3.362

Abstract

Indonesia is a country with the largest Muslim population, but investment in Islamic stocks does not grow as big as convetional stocks. This arises because public investment literacy towards Islamic investment is still low. Therefore, this service activity is carried out with the aim of increasing Islamic investment literacy, especially in the millennial generation. Implementation of activities is carried out by creating a special class of Islamic capital market with the basics of Islmic stocl investments and tips and tricks for investing in the capital market with limited founds. Community service activities are carried out with partner target students and administrators of the BEM Universitas Islam Majapahit. Activities carried out from March to June 2024. The result of community service av=ctivities are in the form of increasing partner literacy regarding invetments, especially sharia stock investment and being able to create accounts through PT Phintraco Securities as a service partner.
Pengaruh Good Corporate Governance, Transfer Pricing, Earnings Management Terhadap Tax Avoidance Dengan Profitability Sebagai Variabel Moderasi Yogi Permani; Hari Setiono; Nurdiana Fitri Isnaini
Jurnal Rimba : Riset Ilmu manajemen Bisnis dan Akuntansi Vol. 1 No. 3 (2023): Agustus : Jurnal Rimba : Riset Ilmu manajemen Bisnis dan Akuntansi
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/rimba.v1i3.77

Abstract

This study aims to test the board of directors, board of commissioners, audit committee, transfer pricing, earnings management have an effect on tax avoidance, as well as to test the board of directors, board of commissioners, audit committee, transfer pricing, earnings management have an effect on tax avoidance with profitability as moderation. The population in this study are manufacturing sector companies listed on the Indonesia Stock Exchange in the 2019-2022 period. The sampling technique used purposive sampling method and obtained a sample of 26 companies with a total sample of 104 financial statements. Data analysis used descriptive statistics and inferential statistics using SmartPLS 3.2.9 as a testing tool. The results of the study show that transfer pricing has a negative effect on tax avoidance. Board of directors, board of commissioners, audit committee, earnings management have no effect on tax avoidance. Profitability is not able to moderate the influence of the board of directors, board of commissioners, audit committee, transfer pricing and earnings management.
Pengaruh Rasio Likuiditas, Profitabilitas, Leverage dan Perputaran Piutang terhadap Financial Distress: (Studi Kasus Perusahaan Perbankan yang Terdaftar di BEI Periode 2021-2024) Emilia Kurniawati; Nur Ainiyah; Nurdiana Fitri Isnaini
Akuntansi dan Ekonomi Pajak: Perspektif Global Vol. 2 No. 3 (2025): Akuntansi dan Ekonomi Pajak: Perspektif Global (AEPPG)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/aeppg.v2i3.1504

Abstract

This study aims to examine the effect of liquidity, profitability, leverage, and accounts receivable turnover on financial distress. The sample used in this study is banking companies listed on the Indonesia Stock Exchange (IDX) for the 2021-2024 period. The population sample in this study is 47 companies. The sample was determined using a purposive sampling method, resulting in 10 companies. The type of data for this study is secondary data obtained from www.idx.co.id. The analytical method used was multiple regression analysis. The results of this study indicate that simultaneously, the variables liquidity, profitability, leverage, and accounts receivable turnover significantly influence financial distress. Partially, the liquidity variable has a negative and significant effect on financial distress, while the profitability variable has a negative and significant effect on financial distress. Leverage and accounts receivable turnover have no effect on financial distress. Furthermore, the Adjusted R-square coefficient is 95.3%, indicating that 4.7% is influenced by other variables. These findings suggest that companies with better liquidity and profitability levels have a lower probability of experiencing financial distress. This aligns with the theory that high liquidity ensures the availability of cash to meet short-term obligations, while strong profitability supports operational sustainability and investor confidence. On the other hand, leverage and accounts receivable turnover did not significantly affect financial distress, which may indicate that banking companies have a more stable debt structure and effective credit management, reducing their influence on distress conditions. This research provides practical insights for company management, investors, and regulators. For managers, maintaining optimal liquidity and profitability levels is essential to prevent financial difficulties. For investors, liquidity and profitability indicators can serve as reliable references for investment decision-making.
Co-Authors Adhe Sarah Ris Dwinomo Agoes H. P Dara Nadeya Dinanty Dhea Kurnela Dian Dwi Sahniar Emilia Kurniawati Hari Setiono Hartono Hartono Hartono Hartono Ike Febriyanti Ilmidaviq, Muhammad Bahril Imam Baidlowi Indah Dewi Sekar Ayu Mahandika Candra Kirana Nur Ainiyah Ratu Seroja Laras Wangi Rohmatul Virnanda Aprilliani Ronny. M. Abar Sabrina Salsabila Azzahra Saputri Dwi Fitriani Septiana Irma Nugraheni Sherly Amalia Rahmah Silsy Eprillcia Florensa Silvi Dwi Anggraini Siti Meisaroh Tatas Ridho Nugroho Virta Dwi Tri Agustina Yogi Permani Yuliasnita Verlandes Yunita Widya Rahayu