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All Journal JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Shafin: Sharia Finance and Accounting Journal
Jannah, Safiratul
Unknown Affiliation
Economics, Econometrics & Finance

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The Role of Financial Rations on Financial Distress Conditions in Transportation and Logistics Sector Companies at Indonesian Sharia Stock Index Jannah, Safiratul; Priyadi, Ira Hasti
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol. 10 No. 2 (2024): November 2024
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jab.v10i2.12850

Abstract

Financial distress as an early warning signal of conditions that can lead to bankruptcy of a company. This study aims to examine the effect of financial ratios, namely liquidity, profitability, solvency, and activity on the financial distress of a company. The type of data used in this study is secondary data sourced from financial reports available at www.idx.com. The sample selection method is carried out by purposive sampling. The sample in this study was 44 Transportation and Logistics companies listed on the Indonesian Sharia Stock Index during the 2020-2023 period. The data testing tool used is multiple linear regression. The results of the F test analysis show that simultaneously, the variables of liquidity, profitability, solvency and activity have a significant effect on financial distress. Meanwhile, the results of the T test show that the variables of liquidity, profitability, solvency and activity have a significant effect on financial distress.
Accounting Analysis of Cost and Benefit of Celebrity Endorsements in Micro, Small and Medium Enterprises Priyadi, Ira Hasti; Halida, Uly Mabruroh; Jannah, Safiratul; Rohmaniyah, Alfiatur
Shafin: Sharia Finance and Accounting Journal Vol. 4 No. 2 (2024)
Publisher : Institut Agama Islam Negeri (IAIN) Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.19105/sfj.v4i2.15622

Abstract

Indonesian. Abstract describes the purpose of research writing, methodology, and shows the In the era of digitalization, social media has become an integral part of human life, not only as a communication tool but also as a branding and marketing platform. This phenomenon creates opportunities for businesses to use celebrities, well-known individuals on social media, as product promotion agents. However, this strategy is not without significant costs. This research aims to conduct a cost-benefit analysis (CBA) on product promotion through celebrity endorsements in Indonesia, with a focus on MSMEs in Pamekasan. Mixed research methods are used to combine quantitative and qualitative approaches. Data was obtained through interviews with MSME actors and program celebrities, documentation and literature studies. Quantitative data includes endorsement rates for well-known celebrities, while qualitative data involves evaluating the benefits received by MSMEs. It is known that celebgrams charge varying rates, with some of the most expensive celebgrams reaching IDR 50,000,000. A cost-benefit analysis was conducted to assess the efficiency of investment in this promotion. It can be seen that several MSMEs achieved the highest Cost-Benefit Ratio (CBR), indicating high efficiency in generating benefits.
Co-Authors Alfiatur Rohmaniyah, Alfiatur Halida, Uly Mabruroh Ira Hasti Priyadi, Ira Hasti