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Innovative Approaches to Financial Distress: The Impact of Company Size and Sales Growth on Food and Beverage Companies Listed on the Indonesia Stock Exchange Kusdiana, Yayu; Islami, Ramadahniel; Suryadi, Nanda
International Journal of Information System and Innovation Management (IJISIM) Vol. 2 No. 2 (2024): International Journal of Information System and Innovation Management
Publisher : Yayasan Pendidikan Islam Al-Matani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55583/ijisim.v2i2.1156

This study aims to examine the direct effects of company size and sales growth on financial distress in food and beverage companies listed on the Indonesia Stock Exchange (IDX) for the period 2018-2022. The research adopts a quantitative approach, utilizing a sample of 235 observations drawn from a population of 84 companies within the food and beverage subsector. Secondary data from publicly available reports from the IDX was used for this analysis. The data were analyzed using the SmartPLS 3.0 model. The results indicate that company size does not significantly influence financial distress, and similarly, sales growth does not have a significant impact on financial distress.

Determinants Of Financing For Contemporary Sale And Shirkah Islamic Banking Year 2019-2023 To Quality Profit With NPF As A Moderating Variable yusuf, muhammad; Jonnedi, Jonnedi; Islami, Ramadahniel; Masril, Masril; Oktaviani , Wulan; Rahmawati, Rahmawati
Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Vol 5 No 1 (2025): Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Edisi Februari 2025
Publisher : Sekolah Tinggi Ilmu Ekonomi Mahaputra Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56870/pk2g8a98

The background of the study is the influence of financing for sale and purchase and syirkah financing which still has a research gap by adding other X variables, namely the addition of financing for sale and purchase and NPF which is one of the disincentives for banks to obtain profit or profit. Regarding the irregular funding indicator as measured by the Net Performance Funding (NPF) ratio. This study aims to analyze financing for sale and purchase which has a significant effect on the Earnings Quality (ROA) of Bank Syariah Indonesia. Let's analyze whether Syirkah Financing has a significant effect on the Earnings Quality (ROA) of Bank Syariah Indonesia. Analyze whether NPF can manage financing for sale and purchase and Syirkah financing with productive ROA quality. This study is based on annual calculations for the period 2019-2023. Using a qualitative descriptive method using a purposive sampling method. In this study, the example is the 2019-2023 financial report. Data collection techniques Documentation Technique and Literature Study were then tested using the SPSS 23.0 test Based on the results of the study, Buying and selling has a significant effect on the quality of income of Bank Syariah Indonesia for the period 2019-2023. There is no significant effect on the quality of profit between Syirkah and Bank Syariah Indonesia in 2019-2023. In the period 2019-2023 there is a significant effect between the quality of NPF income and Bank Syariah Indonesia. Buying and selling and NPF have a significant effect on the quality of profit of Bank Syariah Indonesia in 2019-2023.

Innovative Approaches to Financial Distress: The Impact of Company Size and Sales Growth on Food and Beverage Companies Listed on the Indonesia Stock Exchange Kusdiana, Yayu; Islami, Ramadahniel; Suryadi, Nanda
International Journal of Information System and Innovation Management (IJISIM) Vol. 3 No. 1 (2025): International Journal of Information System and Innovation Management
Publisher : Yayasan Pendidikan Islam Al-Matani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55583/ijisim.v3i1.1439

This study aims to examine the direct effects of company size and sales growth on financial distress in food and beverage companies listed on the Indonesia Stock Exchange (IDX) for the period 2018-2022. The research adopts a quantitative approach, utilizing a sample of 235 observations drawn from a population of 84 companies within the food and beverage subsector. Secondary data from publicly available reports from the IDX was used for this analysis. The data were analyzed using the SmartPLS 3.0 model. The results indicate that company size does not significantly influence financial distress, and similarly, sales growth does not have a significant impact on financial distress.

Ethnomethodology of Agricultural Zakat: The Problematic of Nisab Calculation in Lima Puluh Kota Regency yusuf, muhammad; Sitinjak, Marnala; masril, Masril; Islami, Ramadahniel; Permana Putra, Kris
Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Vol 6 No 1 (2026): Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Edisi Februari 2026
Publisher : Sekolah Tinggi Ilmu Ekonomi Mahaputra Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56870/a0kb0z85

This study aims to examine the application of the ethnomathematics method in calculating the nisab and the rate of zakat on rice among farming communities. It also seeks to determine the actual nisab and zakat rate applied by farmers, as well as to explore the Islamic economic perspective on the use of ethnomathematics in calculating the nisab and zakat rate on rice in the farming community of Lima Puluh Kota Regency. This research is a field study using a qualitative approach, with data collected through in-depth interviews, observations, and documentation. The respondents were determined using the snowball sampling technique, involving 16 informants. The study was conducted in Lima Puluh Kota Regency, specifically in Pangkalan Koto Baru District, and the data were analyzed descriptively. The results of the study indicate that farmers in Lima Puluh Kota Regency use the “kaleng” (can) as a unit of measurement in determining the nisab, where 100 kaleng is considered the nisab, and the zakat rate is 10 kaleng. The ethnomathematical concept found shows that 1 kaleng of rice equals 12 kilograms of paddy, which produces 7 kilograms of milled rice. This demonstrates a difference between the ethnomathematical calculation used by farmers and the fiqh-based zakat rulings established by the majority of scholars.According to the standard zakat law, the nisab for rice zakat is 1,119.242 kilograms of paddy or approximately 93.270 kaleng, and the zakat rate should be 5% because the crops are irrigated and require planting costs. The discrepancy between the farmers’ calculation of nisab and zakat rate, which exceeds the established fiqh standards, may lead to delays in zakat collection and distribution to the eight asnaf (eligible recipients). Such delays may also hinder the welfare of the asnaf who depend on these funds

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