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All Journal BERDAYA: Jurnal Pendidikan dan Pengabdian Kepada Masyarakat RELEVAN : Jurnal Riset Akuntansi
Gumilarsih, Basis
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Humanities Economics, Econometrics & Finance Education Public Health Social Sciences Other

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Peningkatan Keahlian Pembukuan Usaha Bagi UMKM Pulau Pramuka Jakarta Fujianti, Lailah; Gumilarsih, Basis; Susilawati, Susilawati; Masri, Indah; Oktrivina, Amelia
BERDAYA: Jurnal Pendidikan dan Pengabdian Kepada Masyarakat Vol 5 No 3 (2023)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/berdaya.v5i3.1152

Abstract

Small and Medium Enterprises (MSMEs) often need help maintaining proper bookkeeping practices. This crucial aspect can help them understand their financial health, keep track of their performance, and make informed decisions. However, many MSME owners need more bookkeeping skills or time to manage it effectively. As a result, they may need to realize the importance of keeping accurate records. The issue is particularly acute amongst MSMEs in Pulau Pramuka, where low levels of education contribute to the problem. To tackle this issue, a dedicated training and bookkeeping assistance service has been established to support MSME actors on the island. This initiative aims to enable MSMEs to maintain proper bookkeeping practices and make informed business decisions, which can improve their financial performance and long-term sustainability.
PENGARUH LIKUIDITAS, PROFITABILITAS DAN LEVERAGE TERHADAP FINANCIAL DISTRESS DENGAN KEPEMILIKAN MANAJERIAL SEBAGAI VARIABEL MODERASI PADA PERUSAHAAN MANUFAKTUR SEKTOR INDUSTRI DASAR DAN KIMIA YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2021-2024 Tasya Mega; Aulia, Tasya Mega; Gumilarsih, Basis; Nelyumna
Relevan : Jurnal Riset Akuntansi Vol. 6 No. 1 (2025): November
Publisher : FEB-UP Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35814/0xrc2579

Abstract

This study aims to analyze the effect of liquidity, profitability, and leverage on financial distress, as well as the role of managerial ownership as a moderating variable in this relationship. This study employs a quantitative approach with a causal-comparative design. The population consists of manufacturing companies in the basic industry and chemical sectors listed on the Indonesia Stock Exchange (IDX) from 2021 to 2024. The sample was selected using purposive sampling, with a sample size of 32 companies. Data were analyzed using panel data regression with the assistance of EViews 12 software. The results indicate that liquidity and profitability have a positive effect on financial distress, while leverage has a negative effect on financial distress. Additionally, managerial ownership was found to moderate the relationship by weakening the effect of liquidity on financial distress, but it did not moderate the relationship between profitability and leverage on financial distress.
Co-Authors Aulia, Tasya Mega Fujianti, Lailah Indah Masri Nelyumna Oktrivina, Amelia Susilawati, Susilawati Tasya Mega