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All Journal JSMA (Jurnal Sains Manajemen dan Akuntansi) Journal of Economy, Accounting and Management Science (JEAMS) NUSANTARA: Jurnal Pengabdian Kepada Masyarakat Jurnal Manajemen Riset Inovasi Jurnal Ekonomi Manajemen Akuntansi
Irma Indira
Unknown Affiliation
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering Materials Science & Nanotechnology Social Sciences

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Pemberdayaan Masyarakat Desa Melalui Pengembangan “ Soft Skill Pembuatan Krupuk Bawang” Di Kabupaten Lamongan Untuk Meningkatan Pendapatan Keluarga Ardiansyah Ahsanul Hayat; Muhammad Qirom; Irma Indira; Darianto Darianto; Fitrotun Azizah
Nusantara: Jurnal Pengabdian kepada Masyarakat Vol. 1 No. 1 (2021): Februari: Jurnal Pengabdian Kepada Masyarakat
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/nusantara.v1i1.2634

Abstract

Many women in rural areas rely on working in the rice fields. Work in the fields is often only at the time of planting and at the time of harvest. Thus a lot of time is wasted on women. This community service activity is based on empowering rural communities through the development of soft skills in making onion crackers in Lamongan Regency to increase family income. The purpose of this activity is to empower women by providing skills that can increase family income
Analisis Implementasi Sistem Akuntansi Manajemen terhadap Pengendalian Internal dan Pengambilan Keputusan pada Sanggar Bimbingan (SB) Permai Penang, Malaysia Wardani, Greshela Ayudya; Irma Indira; Evi Dwi Kartikasari; Heti Nur Aini
JSMA Vol 16 No 2 (2024): JSMA (Jurnal Sains Manajemen dan Akuntansi)
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi STAN IM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37151/jsma.v16i2.194

Abstract

Penelitian ini bertujuan untuk menganalisis dan mengkaji mengenai Implemen- tasi Sistem Akuntansi Manajemen terhadap Pengendalian Internal dan Pengambilan Keputusan Pada SB Permai Penang. Metode penelitian ini menggunakan metode deskriptif dengan pendekatan kualitatif, dan teknik pengumpulan data menggunakan pengamatan secara langsung (observasi) dan wawancara kepada pihak-pihak yang terlibat. Hasil dari penelitian ini menyatakan bahwa implementasi sistem akuntansi manajemen pada SB Permai Penang belum efektif. Hal ini dikarenakan sistem yang digunakan masih bersifat manual sehingga rentan terjadinya kesalahan ataupun kecurangan. Prosedur dan kebijakan pengendalian internal yang diterapkan untuk mengatasi risiko operasional, keuangan, dan kepatuhan melibat- kan penerapan prosedur dan kebijakan seperti verifikasi transaksi, audit internal dan pengawasan manajemen. Informasi yang dihasilkan dari sistem akuntansi manajemen digunakan dalam proses pengambilan keputusan manajerial di SB Permai Penang. Manajemen memastikan bahwa keputusan yang diambil didasarkan pada informasi yang akurat dan relevan melalui validasi data, analisis komprehensif, dan keterlibatan stake- holder.
The Influence of Sales Growth and Profit Growth on Financial Distress with Asset Growth as a Moderating Variable Nurul Istiqomah; Irma Indira
Journal of Economy, Accounting and Management Science (JEAMS) Vol. 6 No. 2 (2025): March
Publisher : Faculty of Economics, Merdeka University Surabaya, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55173/jeams.v6i2.47

Abstract

The aim of the research is to see whether sales growth and profit growth can influence financial distress with asset growth as a moderate variable. The research object was carried out at sub-companies with a total of 45 annual financial reports. The tool used for data analysis is SmartPLS 3.0. The results explain that sales growth has a significant negative effect on financial distress. Profit growth does not have a significant effect on financial distress. Asset growth does not have a significant effect on financial distress. Asset growth cannot moderate the influence of sales growth on financial distress. Asset growth cannot moderate the influence of profit growth on financial distress in the retail sub-sector on the BEI in 2021-2023.
Peran Moderasi Profitabilitas Terhadap Faktor Prediksi Financial Distress Ma’rufatur Rodhiyah; Irma Indira; Aranta Prista Dilasari
Jurnal Manajemen Riset Inovasi Vol. 1 No. 1 (2023): Januari: Jurnal Manajemen Riset Inovasi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (173.664 KB) | DOI: 10.55606/mri.v1i1.638

Abstract

Financial distress is a condition whene the company are in a state financial difficultes. Every company must have an early an early warning system to detect the potential for financial distress in order to avoid bankruptcky. The Purpose of this is to analyze and provide empirical evidence regarding the effect profitability (ROA), as a moderating between liquidity (CR), leverage (DAR), sales gowth (SG), in predicting financial distress (Altman Z-Score). The population in this purpose were retail companies on the IDX for the 2016-2020 period, with a sample of 19 companies studied for 5 years so that 95 samples were obtained, using the purposive sampling method. The data used is secondary data in the form of information from the company’s financial statements. The data analysis technique used logistic regression and moderating regretion analysis (MRA). The rsults prove that the variables of liquidity, sales growth and profitability are able to predict financial distress, while leverage cannot predict financial distress, the profitability variable strengthens the influence of liquidity and sales growth in predicting financial distress but weakens leverage in predicting financial distress. The advince given is expected thet the company can increase the effectiveness and efficiency in managing assets and can increase sales so that the profit received by the company increases so that the company can avoid financial distress.
Pengaruh Resiko Kredit terhadap Profitabilitas dengan likuiditas sebagai Mediasi Rizky Fitroh Hamdani; Irma Indira
Jurnal Ekonomi Manajemen Akuntansi Vol. 32 No. 1 (2026): JURNAL EKONOMI MANAJEMEN AKUNTANSI
Publisher : sekolah Tinggi Ilmu Ekonomi Dharma Putra Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59725/ema.v32i1.389

Abstract

This study aimed to analyze the effect of credit risk on profitability with liquidity as a mediating variable in banking companies listed on the Indonesia Stock Exchange (IDX) during 2022–2024. The study employed a quantitative approach with an explanatory research design. Secondary data were obtained from annual financial statements, and the sample consisted of 31 banking companies selected through purposive sampling from a total of 47 companies. The research variables included credit risk as the independent variable, profitability proxied by Return on Assets (ROA) as the dependent variable, and liquidity proxied by the Loan to Deposit Ratio (LDR) as the mediating variable. Data were analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM) through the assessment of the measurement model and the structural model. The results indicated that credit risk did not affect profitability and did not affect liquidity, while liquidity affected profitability. The findings also demonstrated that liquidity did not mediate the relationship between credit risk and profitability. The study implied that liquidity management played an important role in supporting bank profitability, whereas the influence of credit risk on profitability during the study period was likely driven by other factors outside the proposed model. This study provided empirical evidence on banking performance dynamics in 2022–2024; however, generalization should have been made cautiously due to the limited observation period and the variables included.
Co-Authors Aranta Prista Dilasari Ardiansyah Ahsanul Hayat Darianto Darianto Evi Dwi Kartikasari Fitrotun Azizah Heti Nur Aini Ma’rufatur Rodhiyah Muhammad Qirom NURUL ISTIQOMAH Rizky Fitroh Hamdani Wardani, Greshela Ayudya