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All Journal Economics and Digital Business Review Intelektual : Jurnal Penelitian Dosen Akuntansi
Rays, Muh
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Social Sciences Other

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The Effect of Liquidity, Leverage and Sales Growth on Financial Distress with Profitability as a Moderating Variable: Empirical Study of Textile and Garment Industry Sub-Sector Companies Sintia; Rays, Muh
JOURNAL INTELEKTUAL Vol 1 No 2 (2022): JOURNAL INTELEKTUAL
Publisher : LPPM STIE PPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1054.943 KB) | DOI: 10.61635/jin.v1i2.102

Abstract

Introduction/Main Objectives: To identify and analyze the effect of the variables Liquidity, Leverage and Sales Growth on Financial Distress by adding a moderating variable, namely profitability in strengthening the relationship between variables. Background Problems: The Covid-19 pandemic has had an impact on reducing the amount of production for the garment industry utilization rate from 84.93% to 65.00%. Novelty: The addition of a moderating variable namely profitability in strengthening the relationship between the independent variables (Liquidity, Leverage and Sales Growth) to the dependent variable (Financial Distress). Research Methods: Purposive sampling method with a total of 16 companies in the textile and garment industry, using the modified Altman Z-score method with SPSS 25. Finding/Results: Profitability is able to weaken the effect of Liquidity and leverage on financial Distress, while Profitability cannot be a moderation (unable to weaken or strengthen) the effect of Sales Growth on financial distress. Conclusion: The prediction of financial difficulties that have an impact on bankruptcy is not entirely accurate in predicting bankruptcy, but the results of the analysis are still important to be used as an early warning of predictions of financial difficulties and as information for companies to prevent early on as well as evaluation material to improve financial performance
Pengaruh Profitabilitas, Struktur Aset dan Pertumbuhan Penjualan Terhadap Struktur Modal Pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Periode 2017-2020 Sukiranto; Rays, Muh
JOURNAL INTELEKTUAL Vol 2 No 1 (2023): JOURNAL INTELEKTUAL
Publisher : LPPM STIE PPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61635/jin.v2i1.134

Abstract

Introduction/Main Objectives: To find out how profitability, asset structure and sales growth affect the capital structure of mining companies listed on the Indonesia Stock Exchange in 2017-2020. Background Problems: The net profit of coal mining in 2019 has fallen drastically, some have even reached more than 100 percent. Novelty: Re-testing in different industries and different testing periods. Research Methods: Using secondary data from the Indonesia Stock Exchange with the sample selection method using purposive sampling, in order to obtain a sample of 30 mining companies listed on the Indonesia Stock Exchange in 2017-2020 Finding/Results: That profitability has a significant negative effect on capital structure, asset structure has no significant effect on capital structure, and sales growth has no significant positive effect on capital structure. Conclusion: The capital structure policy first pays attention to the variables of profitability, asset structure and sales growth in order to be able to decide on the size of the appropriate capital structure so as to produce an optimal capital structure policy for the company.
Dampak Motivasi dan Persepsi Biaya Pendidikan terhadap Minat Mahasiswa Akuntansi Mengikuti Pendidikan Profesi Akuntansi (PPAK) dengan Karakteristik Personal Individu Sebagai Variabel Pemoderasi Listiawati; Merida; Arsadi; Rays, Muh
JOURNAL INTELEKTUAL Vol 2 No 2 (2023): 2022-01-02-09-MERDA.pdf
Publisher : LPPM STIE PPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61635/jin.v2i2.157

Abstract

Introduction/Main: This research discusses the influence of motivation, perceptions of educational costs, and individual personality on students' interest in taking Professional Accounting Education (PPAk). Background Problems: The problem studied in this research is the factors that influence students' interest in taking Accounting Professional Education (PPAk), with a focus on motivation, perceptions of educational costs, and individual personality. Novelty: Lies in combining motivational factors, perceptions of educational costs, and individual personality in the context of students' interest in taking PPAk. Research Methods: This research method is an exploratory study that combines qualitative and quantitative research methods. Finding/Results: Motivation has a significant influence on students' interest in taking PPAk, while perceptions of educational costs do not have a significant influence. Conclusion: Efforts to increase student interest in PPAk should be focused on efforts to grow and maintain motivation. That understanding and maintaining student motivation is very important to increase interest and participation in professional accounting education programs.
Dampak Dari Kesadaran Pajak Dan Hukuman Pajak Terhadap Tingkat Kepatuhan Pemilik Kendaraan Bermotor Dengan Pengetahuan Pajak Sebagai Faktor Yang Mempengaruhi Merida, Merida; Yuliana, Khrisna Anggun; Rays, Muh
Economics and Digital Business Review Vol. 6 No. 2 (2025): February - July
Publisher : STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/ecotal.v6i2.2233

Abstract

Many taxpayers think that tax obligations are a burden and threat to them, so they hesitate to pay taxes or tend to avoid paying taxes. In addition, the many acts of corruption that occur in the tax environment make people even more reluctant to pay taxes. The application of tax sanctions results in compliant taxpayers, in which case taxpayers comply because they consider severe sanctions as a penalty for unlawful acts in tax avoidance efforts. The source of data obtained in this study comes directly from taxpayers at the balaraja samsat, Tangerang district. Then the minimum sample to be used in this study is 100 Respondents. The data analysis technique used is Moderated Regressions Analysis using SPSS version 25 for windows. The results of this study indicate that taxpayer awareness has a significant effect on motor vehicle taxpayer compliance with a significant value of 0.000 <0.05. Tax sanctions have a significant effect on motor vehicle taxpayer compliance with a significant value of 0.000 <0.05. The moderating variable, namely taxation knowledge, is able to moderate the relationship between taxpayer awareness and motor vehicle taxpayer compliance which results in a significant value of 0.000 <0.05 and the moderating variable of taxation knowledge is also able to moderate the relationship between taxation sanctions and motor vehicle tax compliance which results in a significant value of 0.000 <0.05 and the moderating variable of taxation knowledge.
Co-Authors Arsadi Listiawati Merida Merida, Merida Sintia Sukiranto Yuliana, Khrisna Anggun