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All Journal Jurnal Derma Pengabdian Dosen Perguruan Tinggi (Jurnal DEPUTI) Balance: Journal of Islamic Accounting
Permana, Aryo Bimo Setya
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Pendampingan Guru-Guru SMP Muhammadiyah 48 Medan dalam peningkatan kapasitas pengelolaan keuangan sekolah Panjaitan, Tuah; Muhajir, Ahmad; Permana, Aryo Bimo Setya; Nasution, Muhammad Afif Herliandi
Jurnal Derma Pengabdian Dosen Perguruan Tinggi (Jurnal DEPUTI) Vol. 4 No. 2 (2024): Juli 2024
Publisher : LPPM Universitas Al-Azhar medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54123/deputi.v4i2.362

Abstract

Pengabdian Kemitraan Masyarakat bertujuan meningkatkan kapasitas pengelolaan keuangan di SMP Muhammadiyah 48 Medan. Pengelolaan keuangan sekolah penting untuk mengklasifikasikan kebutuhan sekolah dan mempengaruhi operasional serta pendidikan. Metode yang digunakan adalah pembelajaran eksperimental dan studi kepustakaan mengenai manajemen dan penyusunan laporan keuangan, dengan penyampaian melalui ceramah dan diskusi. Guru-guru berpartisipasi aktif, terbukti dari banyaknya pertanyaan yang diajukan. Hasilnya, minat dalam penyusunan dan pengelolaan keuangan meningkat, serta kualitas pengaturan dan penyusunan laporan keuangan di sekolah juga meningkat
BUSINESS STRATEGY, INTELLECTUAL CAPITAL, BOARD INDEPENDENCE ON BANKRUPTCY RISK Pratiwi, Ika; Permana, Aryo Bimo Setya
BALANCE: JOURNAL OF ISLAMIC ACCOUNTING Vol. 6 No. 2 (2025): Balance: Journal of Islamic Accounting
Publisher : Universitas Islam Negeri Sayyid Ali Rahmatullah Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21274/balance.v6i2.11576

Abstract

This study provides empirical data on the factors influencing bankruptcy risk companies in Indonesia. Bankruptcy risk is a critical issue that threatens corporate sustainability, especially in highly competitive and uncertain business environments. Internal factors such as the effective utilization of intellectual capital, the implementation of appropriate business strategies, and the strength of corporate governance through board independence are believed to influence the likelihood of bankruptcy. Intellectual Capital, Business Strategy, Board Independence are used as independent variables. The dataset consists of non-financial companies listed on the Indonesia Stock Exchange, covering the period from 2023 to 2024. The sampling using purposive sampling. There are 484 data that included the criteria. Multiple regression analysis used to be technique analysis. The results indicate that business strategy and board independence has a significant negative effect, while intellectual capital shows insignificant impact on bankruptcy risk. The results underscore the significance of incorporating strategic resources and governance mechanisms to strengthen corporate sustainability and ensuring financial stability. This research adds to the body of literature on bankruptcy prediction by incorporating non-financial determinants and governance dimensions, and provides practical implications for managers and regulators seeking to enhance firm resilience through improved intellectual capital management, strategic alignment, and board independence.
Co-Authors Ahmad Muhajir, Ahmad Ika Pratiwi Nasution, Muhammad Afif Herliandi Panjaitan, Tuah