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All Journal Krisna: Kumpulan Riset Akuntansi Jurnal Aplikasi Bisnis dan Manajemen (JABM) E-Journal Jurnal Akuntansi dan Ekonomi Bisnis El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Journal of Ekonomics, Finance, and Management Studies
Miswaty
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Religion Agriculture, Biological Sciences & Forestry Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering Social Sciences

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DETERMINANT OF GOOD CORPORATE GOVERNANCE AND FREE CASH FLOW EFFECT ON EARNING MANAGEMENT Miswaty; Stasia, Anna
KRISNA: Kumpulan Riset Akuntansi Vol. 15 No. 1 (2023): KRISNA: Kumpulan Riset Akuntansi
Publisher : Faculty of Economics and Business, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/kr.15.1.2023.1-22

Abstract

The purpose of this study was to determine the effect of the size of the audit committee, the proportion of independent commissioners, institutional ownership, managerial ownership, and free cash flow either simultaneously or partially on earnings management. The data used are sources that already exist, both internal and external data and the data can be accessed via the internet and information publications. The data used is the financial statements of manufacturing companies for the 2018-2020 period. The data analysis method used multiple linear regression. The results showed that Institutional Ownership had a significant positive effect on Earnings Management, Free Cash Flow had a negative effect on Earnings Management. Meanwhile, the size of the audit committee, the proportion of independent commissioners, and managerial ownership have no effect on earnings management
Evaluasi Penggunaan Sistem Informasi Aplikasi Pencatatan Informasi Keuangan (SIAPIK) dalam Pencatatan Laporan Keuangan Bagi UMKM di Kota Balikpapan Nadhifa Alinza Lukyana; Miswaty; Yanzil Azizil Yudaruddin
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 3 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i3.6980

Abstract

This study aims to identify the obstacles faced by MSME actors and their perceptions of the SIAPIK application. The method used is descriptive with a qualitative approach in the form of a case study, which aims to provide a comprehensive and in-depth description of the conditions or phenomena at hand. This research also conducted several data collection techniques such as observation, interviews, and documentation. Data analysis is carried out in 4 (four) stages, namely, data collection, data reduction, data presentation, and conclusion drawing. Based on the result of the study, it shows that the SIAPIK application provides convenience in preparing detailed financial reports. However, there are 6 (six) obstacles faced by several MSME actors, namely the SIAPIK application does not accommodate tax calculations, the SIAPIK applications is not integrated with online sales, the SIAPIK application in the process of entering raw material data, the SIAPIK application does not support sales order-based sales recording, lack of user understanding of the SIAPIK application, and user experience with the SIAPIK application which often occurs server down. By identifying these obstacles, this research provides recommendations for solutions to help MSME actors overcome these obstacles and become input for Bank Indonesia in developing the SIAPIK application in the future.
PENGARUH PENERAPAN SISTEM INFORMASI AKUNTANSI TERHADAP KUALITAS LAPORAN KEUANGAN UMKM DI BALIKPAPAN Miswaty; Hidayah, Nurul; Azizil Yudaruddin, Yanzil
Jurnal Akuntansi dan Ekonomi Bisnis Vol. 14 No. 01 (2025): Volume 14 Nomor 01 (April 2025)
Publisher : Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33795/jaeb.v14i01.7231

Abstract

Penelitian ini bertujuan menguji pengaruh penerapan sistem informasi akuntansi terhadap kualitas laporan keuangan UMKM di kota Balikpapan. Penelitian ini menggunakan pendekatan kuantitatif dengan menggunakan sampel 171 UMKM. Hasil penelitian ini menunjukkan bahwa penerapan sistem informasi akuntansi UMKM di kota Balikpapan memiliki pengaruh terhadap kualitas laporan keuangan. Sistem informasi akuntansi membantu UMKM dalam penyusunan laporan keuangan yang berkualitas dan membantu UMKM memanfaatkan laporan keuangan yang berkualitas ini untuk digunakan dalam kepentingan memajukan bisnis UMKM. UMKM bisa menggunakan untuk pengajuan pinjaman, alat pertanggung jawaban yang berkualitas untuk menarik investor baru dan meyakinkan pemilik modal.
Pengaruh Operating Capacity, Sales Growth, dan Arus Kas Operasi Terhadap Financial Distress : The Effect of Operating Capacity, Sales Growth, and Operational Cash Flow On Financial Distress Miswaty; Novitasari, Dila
Jurnal Aplikasi Bisnis dan Manajemen Vol. 9 No. 2 (2023): JABM Vol. 9 No. 2, Mei 2023
Publisher : School of Business, Bogor Agricultural University (SB-IPB)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17358/jabm.9.2.583

Abstract

This study aims to examine the effect of Operating Capacity, Sales Growth, and Operating Cash Flow on Financial Distress in Service Companies in the Infrastructure, Utilities, and Transportation sectors listed on IDX period 2018-2020. The technique used in this study is purposive sampling which produced 40 samples companies in a period of 3 years. The analytical method used is multiple linier regression. The result of this study indicate that Operating Capacity and Operating Cash Flow affect Financial Distress, Sales Growth has no effect in Financial Distress. Implications for manager can realize facing financial distress like operating capacity, sales growth and operating cash flow and focus to maintain operating cash flow generating enough to drive the operating capacity needs of the business. There is also a clear implication for managers of firms as paying most of one attention to one aspect of financial performance appears to increase financial distress like operating capacity, sales growth and operating cash flows and managing operating cash flow according to the company’s capabilities. Investors and creditors also need to consider fundamental aspects such as the company’s financial ratios providing a better understanding of the performance of the the firmas operating capacity, sales growth, and operating cash flows to prediction of financial distress. Keywords: financial distress, operating capacity, cash flow, sales growth, IDX
Evaluasi Penggunaan Sistem Informasi Aplikasi Pencatatan Informasi Keuangan (SIAPIK) dalam Pencatatan Laporan Keuangan Bagi UMKM di Kota Balikpapan Nadhifa Alinza Lukyana; Miswaty; Yanzil Azizil Yudaruddin
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 3 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i3.6980

Abstract

This study aims to identify the obstacles faced by MSME actors and their perceptions of the SIAPIK application. The method used is descriptive with a qualitative approach in the form of a case study, which aims to provide a comprehensive and in-depth description of the conditions or phenomena at hand. This research also conducted several data collection techniques such as observation, interviews, and documentation. Data analysis is carried out in 4 (four) stages, namely, data collection, data reduction, data presentation, and conclusion drawing. Based on the result of the study, it shows that the SIAPIK application provides convenience in preparing detailed financial reports. However, there are 6 (six) obstacles faced by several MSME actors, namely the SIAPIK application does not accommodate tax calculations, the SIAPIK applications is not integrated with online sales, the SIAPIK application in the process of entering raw material data, the SIAPIK application does not support sales order-based sales recording, lack of user understanding of the SIAPIK application, and user experience with the SIAPIK application which often occurs server down. By identifying these obstacles, this research provides recommendations for solutions to help MSME actors overcome these obstacles and become input for Bank Indonesia in developing the SIAPIK application in the future.
Co-Authors Azizil Yudaruddin, Yanzil Nadhifa Alinza Lukyana Novitasari, Dila NURUL HIDAYAH Stasia, Anna Yanzil Azizil Yudaruddin