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All Journal Journal of Applied Finance & Accounting Jurnal Akuntansi Multiparadigma Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan JRA: Jurnal Riset Akuntansi JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Jurnal Riset Bisnis dan Manajemen Indonesian Community Service and Empowerment Journal (IComSE) Journal of Accounting and Finance Management (JAFM) Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal Ilmiah Akuntansi dan Keuangan Al-Intaj : Jurnal Ekonomi dan Perbankan Syariah
Fadjar, Achmad
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Religion Arts Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Engineering Law, Crime, Criminology & Criminal Justice Social Sciences Other

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PENGARUH ISLAMIC SOCIAL REPORTING, PROFIT SHARING RATIO DAN EQUITABLE DISTRIBUTION RATIO TERHADAP PROFITABILITAS Latifani, Saniya; Fadjar, Achmad
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 8 No 3 (2024): Edisi September - Desember 2024
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v8i3.4738

Abstract

Profitabilitas yang diukur oleh return on assets pada bank umum syariah di ASEAN masih terjadi fluktuasi ratio dari bank-bank tersebut sehingga tidak memenuhi tujuan yang diharapkan dimana profitabilitas dapat meningkat. Penelitian ini bertujuan untuk mengetahui pengaruh islamic social reporting, profit sharing ratio, dan eqiutable distribution ratio terhadap profitabilitas yang diukur oleh return on assets pada bank umum syariah di Asia Tenggara periode 2018 sampai 2022. Populasi dalam penelitian ini adalah sebanyak 33 bank umum syariah di Asia Tenggara. Dari populasi tersebut diambil sampel terpilih sebanyak 30 bank umum syariah di Asia Tenggara menggunakan metode purposive sampling. Teknik analisis dalam penelitian ini menggunakan analisis regresi data panel dengan menggunakan e-views. Hasil penelitian menunjukkan bahwa islamic social reporting dan profit sharing ratio tidak berpengaruh terhadap profitabilitas, sedangkan equitable distribution ratio berpengaruh terhadap profitabilitas pada bank umum syariah di Asia Tenggara.
LIQUIDITY AND FINANCIAL DISTRESS IN INDONESIAN TEXTILE AND GARMENT COMPANIES: FIRM SIZE MODERATION Permana, Dwi; Fadjar, Achmad
Journal of Applied Finance and Accounting Vol. 12 No. 2 (2025): Publish on December 2025
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/jafa.v12i2.14081

Abstract

This study examines the critical relationship between liquidity and financial distress within Indonesian textile and garment companies listed on the Indonesia Stock Exchange from 2021 to 2023. Faced with recent insolvencies that highlight significant financial struggles in the sector, the research adopted a quantitative methodology, analyzing secondary data from 16 purposively selected firms. The investigation utilized simple linear regression, classical assumption tests for normality, heteroscedasticity, and autocorrelation, and Moderated Regression Analysis to explore the intricate dynamics. A core finding confirms that liquidity has a significant negative impact on financial distress, underscoring that a firm's inability to meet short-term obligations directly escalates its vulnerability to financial hardship. Furthermore, a notable contribution of this study is the identification of firm size as a significant moderator in this relationship. Although larger firms often possess extensive asset bases, they can paradoxically face increased liabilities and risks due to unproductive assets that fail to generate revenue, thereby worsening financial distress. Consequently, the research emphasizes the paramount importance of diligent liquidity management and strategic asset stewardship to ensure the long-term financial viability of these companies. This study offers updated insights into a crucial period and refines the analytical approach by explicitly using the Interest Coverage Ratio (ICR) to measure financial distress.
PELATIHAN PEMBUATAN LAPORAN KEUANGAN BAGI UMKM KALAPA INDUNG Silviana; Yuniarti, Rita; Fadjar, Achmad; Nuryaman; Baharuddin, Aswina; Anggrayni, Vita
Indonesian Community Service and Empowerment Journal (IComSE) Vol. 7 No. 1 (2026): Indonesian Community Service and Empowerment Journal (IComSE)
Publisher : Divisi Pengabdian dan Pemberdayaan Masyarakat (DP2M) UNIKOM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34010/icomse.v7i1.18990

Abstract

Small and Medium Enterprises (SMEs) face challenges in determining the profits from their business activities. SMEs under the coordination of Kalapa Indung (West Java Women School)  face the same issues. The separation of household accounting from business accounting has not been made, making it difficult to determine business profits. The aim of the community service activity conducted by the Faculty of Postgraduate School, MAKSI-UTAMA program, is to assist SME actors in understanding simple accounting, understanding accounts, elements of financial statements, and bookkeeping. The community service program involves MAKSI students to assist in the preparation of simple financial statements for SMEs. Preparations for the community service program have been made through Focus Group Discussions (FGD) among cluster members and the committee, also involving the coordinator of SMEs Kalapa Indung as a partner. The community service activities have been carried out in person, with presentations, discussions, and mentoring that engage the enthusiasm of the participants. The results of the PKM activities indicate that in resolving case studies related to bookkeeping, MSME actors are not capable of preparing financial statements (balance sheets and income statements). Thus, it is hoped that the knowledge acquired by MSME actors can be implemented in MSME business activities, enabling them to manage their finances more effectively.
Co-Authors Alfaruq, Zakiyuddin Abdul Malik Anggrayni, Vita Annisha, Zakiah Baharuddin, Aswina Daryanti, Ai Diana Sari Fillah, Gedizza Hasbi, Walid Ikram, Syafrizal Latifani, Saniya Listiani, Yunis Luqman, Silviana Mardiana, Vera Nuryaman Nuryaman Nuryaman Permana, Dwi Rachman, Andry Rachman, Andry Arifian Rismayanti, Maya Rudiana, Vinda Nurrezivanka Rusmawan, Wedi Ryan Maulana Silviana Silviana Silviana Yuniarti, Rita