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All Journal BALANCE: Jurnal Akuntansi, Auditing dan Keuangan Indonesian Journal of Innovation Multidisipliner Research Jurnal Cendekia Ilmiah Balance: Jurnal Akuntansi, Auditing, dan Keuangan
Faridah
Universitas Bosowa
Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Social Sciences

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Mengungkap Potensi Pertumbuhan Laba: Studi Kinerja Keuangan Di PT. PLN (Persero) UID Sulselrabar Fadel Fadel; Faridah; Arif Mashuri; Nurhidayanti.S
J-CEKI : Jurnal Cendekia Ilmiah Vol. 3 No. 6: Oktober 2024
Publisher : CV. ULIL ALBAB CORP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/jceki.v3i6.5705

Abstract

This study aims to analyze financial performance in predicting profit growth at PT PLN (Persero) UID SULSELRABAR during the 2020-2022 period. The sample used consists of balance sheets and income statements from the financial reports of PT PLN. The method employed in this research is quantitative analysis, with a focus on profitability analysis. The results show that the company's financial performance, measured through the Profitability Ratio, particularly the Net Profit Margin, is considered suboptimal due to significant fluctuations over the study period. In 2021, Return on Assets (ROA) decreased by 16.62%, but it recovered with a 10% increase in 2022. Conversely, Return on Investment (ROI) showed significant improvement, rising from -43.92% in 2021 to -6.33% in 2022. However, Return on Equity (ROE) exhibited a negative trend, with a 20.75% decline in 2021, followed by a further decrease of 10.88% in 2022, indicating subpar performance. The company’s profit growth also experienced a drastic decline over the 2020-2022 period, with a 9.41% drop in 2022, reflecting challenges in maintaining profitability amidst fluctuating financial performance.
Pelemahan Nilai Tukar Rupiah di Tengah Ketidakpastian Ekonomi Global: Analisis Penyebab Dampak dan Strategi Penanganan di Indonesia Tahun 2026 Brilianti Usman; Meylanie Putria Ilhma; Putri Nur Arlin N.T; Rendy Febrianto; Rizkiyatul Aulia; Nurhidayanti.S; Faridah; Fadel
Indonesian Journal of Innovation Multidisipliner Research Vol. 4 No. 3 (2026): Juli - September
Publisher : Institute of Advanced Knowledge and Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69693/ijim.v4i3.1975

Abstract

Penelitian bertujuan mengkaji pelemahan nilai tukar rupiah Indonesia di tenganh ketidakpastian ekonomi global yang tinggi pada tahun 2026. Dengan menggunakan metode studi literatur sistematis, penelitian ini mensintesis temuan dari jurnal akademik terkini, laporan resmi Bank Indonesia, Dana Moneter Internasional (IMF), dan sumber berita terpercaya yang diterbitkan antara tahun 2024 hingga 2026. Penelitian mengidentifikasi tiga faktor utama pelemahan Rupiah: (1) penguatan berkelanjutan Dolar AS akibat kebijakan moneter The Federal Reserve; (2) eskalasi ketegangan geopolitik khususnya di Timur Tengah; dan (3) tekanan fiskal domestik akibat pelebaran defisit anggaran dan arus keluar modal menyusul revisi outlook negatif oleh Moody's dan Fitch. Rupiah mencapai titik terendah sepanjang sejarah sebesar Rp18.045 per USD pada Juni 2026, terdepresiasi sekitar 6,63% secara year-to-date. Bedasarkan data  diatas hasil penelitian ini menunjukkan dampak utama meliputi inflasi impor, peningkatan beban utang berdenominasi asing, penurunan daya saing industri bergantung impor, dan merosotnya daya beli masyarakat. Bank Indonesia merespons dengan mempertahankan BI-Rate di 4,75%, mengintensifkan intervensi pasar valuta asing melalui transaksi spot dan Non-Deliverable Forward (NDF), serta menaikkan imbal hasil SRBI untuk menarik aliran masuk investasi portofolio asing. Dapat disimpulkan bahwa stabilisasi nilai tukar yang efektif membutuhkan koordinasi kebijakan moneterfiskal yang solid didukung reformasi struktural untuk mengurangi ketergantungan Indonesia terhadap Dolar AS. memiliki keterbatasan pada sifat dinamis fenomena yang dikaji, mengingat kondisi nilai tukar dan kebijakan terkait dapat berubah dengan cepat seiring perkembangan situasi ekonomi global maupun domestik.
THE EFFECTS OF DIGITAL TRANSFORMATION, ESG DISCLOSURE, AND CORPORATE GOVERNANCE ON CORPORATE FINANCIAL DISTRESS THROUGH OPERATIONAL RISK AND FINANCING CONSTRAINTS Faridah; Sitti Mujahida Baharuddin; Herminawaty; Nurhidayanti s; Thanwain; Muhammad Azizurrohman
BALANCE: Jurnal Akuntansi, Auditing dan Keuangan Vol. 23 No. 1 (2026): BALANCE: Jurnal Akuntansi, Auditing dan Keuangan
Publisher : Fakultas Ekonomi dan Bisnis Universitas Katolik Indonesia Atma Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25170/balance.v23i1.7837

Abstract

This study examines the effects of digital transformation, ESG disclosure, and corporate governance on corporate financial distress, with a focus on the mediating roles of operational risk and financing constraints. Using panel data from non-financial firms listed on the Indonesia Stock Exchange over the period 2018 to 2024, the study applies fixed effects regression and bootstrap mediation analysis to test the proposed relationships. The results show that ESG disclosure and corporate governance significantly reduce financial distress, while digital transformation exhibits a positive direct effect, reflecting transitional costs and complexity during early adoption stages. However, the mediation analysis reveals that digital transformation, ESG disclosure, and corporate governance indirectly improve financial stability by reducing operational risk and financing constraints. Both mediating variables are found to be significant determinants of financial distress, confirming the importance of internal risk conditions and access to external financing. The findings support a dual-channel framework, demonstrating that financial distress is shaped not only by firm characteristics but also by underlying transmission mechanisms. This study contributes to the literature by integrating multiple theoretical perspectives and providing evidence from an emerging market context. The results offer practical implications for firms and policymakers in enhancing financial resilience through improved governance, transparency, and digital capability.
THE EFFECTS OF DIGITAL TRANSFORMATION, ESG DISCLOSURE, AND CORPORATE GOVERNANCE ON CORPORATE FINANCIAL DISTRESS THROUGH OPERATIONAL RISK AND FINANCING CONSTRAINTS Faridah; Sitti Mujahida Baharuddin; Herminawaty; Nurhidayanti s; Thanwain; Muhammad Azizurrohman
BALANCE: Jurnal Akuntansi, Auditing dan Keuangan Vol. 23 No. 1 (2026): BALANCE: Jurnal Akuntansi, Auditing dan Keuangan
Publisher : Fakultas Ekonomi dan Bisnis Universitas Katolik Indonesia Atma Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25170/balance.v23i1.7837

Abstract

This study examines the effects of digital transformation, ESG disclosure, and corporate governance on corporate financial distress, with a focus on the mediating roles of operational risk and financing constraints. Using panel data from non-financial firms listed on the Indonesia Stock Exchange over the period 2018 to 2024, the study applies fixed effects regression and bootstrap mediation analysis to test the proposed relationships. The results show that ESG disclosure and corporate governance significantly reduce financial distress, while digital transformation exhibits a positive direct effect, reflecting transitional costs and complexity during early adoption stages. However, the mediation analysis reveals that digital transformation, ESG disclosure, and corporate governance indirectly improve financial stability by reducing operational risk and financing constraints. Both mediating variables are found to be significant determinants of financial distress, confirming the importance of internal risk conditions and access to external financing. The findings support a dual-channel framework, demonstrating that financial distress is shaped not only by firm characteristics but also by underlying transmission mechanisms. This study contributes to the literature by integrating multiple theoretical perspectives and providing evidence from an emerging market context. The results offer practical implications for firms and policymakers in enhancing financial resilience through improved governance, transparency, and digital capability.
Co-Authors Arif Mashuri Azizurrohman, Muhammad Brilianti Usman Fadel Fadel Fadel Herminawaty Meylanie Putria Ilhma Nurhidayanti S Nurhidayanti.S Nurhidayanti.S Putri Nur Arlin N.T Rendy Febrianto Rizkiyatul Aulia Sitti Mujahida Baharuddin Thanwain