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All Journal Akademika : Jurnal Manajemen, Akuntansi, dan Bisnis Jurnal Ekonomi Bisnis Manajemen dan Akuntansi (Jebisma)
FRIYANTO
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Economics, Econometrics & Finance Education

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RASIO KEUANGAN MODEL ALTMAN Z”-SCORE PENGARUHNYA TERHADAP FINANCIAL DISTRESS PADA PERUSAHAAN SUB SEKTOR TELEKOMUNIKASI YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) TAHUN 2018-2022 VICTORIA, NAEMA; FRIYANTO; HARITSAR, YOSAR
Jurnal Ekonomi Bisnis Manajemen dan Akuntansi (JEBISMA) Vol 2 No 2 (2024): Desember 2024
Publisher : PT. Media Edutama Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70197/jebisma.v2i2.78

Abstract

The purpose of this study was to determine and analyze the ratio of Working Capital to Total Asset (WCTA), Retained Earnings to Total Asset (RETA), Earning Before Interest and Taxes to Total Asset (EBITTA), and Book Value of Equity to Book Value of Total Debt (BVEBVTD) partially and simultaneously affect Financial Distress in telecommunication sub-sector companies listed on the IDX 2018-2022 period. This study uses descriptive quantitative methods using secondary data from financial statements for five years. The population of this study were all telecommunications sub-sector companies in Indonesia as many as 21 companies with sample withdrawal using purposive sampling method and 16 companies were taken during 2018-2022. The data analysis method used in this research is multiple linear regression analysis using the help of Ms. Excel and SPSS software version 26. The results showed that (1) WCTA has a partial effect on Financial Distress with the results of a significant partial effect (t test) (p=0.000 <0.05). (2) RETA has a partial effect on Financial Distress with significant partial effect results (t test) (p=0.000 <0.05). (3) EBITTA has a partial effect on Financial Distress with the results of a significant partial effect (t test) (p=0.025 <0.05). (4) BVEBVTD has no effect on Financial Distress with the results of a significant partial effect (t test) (p=0.891> 0.05). (5) Simultaneously, WCTA, RETA, EBITTA, BVEBVTD simultaneously affect Financial Distress with the results of simultaneous influence (F test) significant (p=0.000 <0.05).
PENGARUH FINANCIAL DISTRESS DAN PROFITABILITAS TERHADAP ACCOUNTING PRUDENCE PADA PERUSAHAAN SUBSEKTOR KONSTRUKSI BANGUNAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2019-2022 ROSEDIANA, RANNY; FRIYANTO; HARITSAR, YOSAR
Akademika : Jurnal Manajemen, Akuntansi, dan Bisnis. Vol. 22 No. 1 (2024): Februari 2024
Publisher : Pusat Publikasi dan Penerbitan Karya Ilmiah STIE Indonesia Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51881/jak.v22i1.120

Abstract

The purpose of this research is to find out the effects of financial distress and profitability on accounting prudence. The population in this research is the whole of the construction and building subsector companies listed on the Indonesian Stock Exchange (IDX) in the period 2019–2022. The data source used is the secondary data of the company’s financial report obtained from the official website of the Indonesian Stock Exchange. The type of research used is quantitative research. The sampling method of this research uses purposive sampling, and based on the criteria that have been determined, 15 companies were selected from 25 over 4 years of research, thus obtaining 60 data observations. The research used multiple regression analysis using the SPSS version 25 application with a significance level of 0.05. Based on the results of the research, financial distress has a positive but not significant effect on accounting prudence. While profitability has a significant negative effect on accounting prudence. Furthermore, financial distress and profitability simultaneously have a significant effect on accounting prudence.
ANALISIS KLASTER USAHA MIKRO KECIL DI JAWA TIMUR MENGGUNAKAN METODE AGGLOMERATIVE CLUSTERING DENGAN SOFTWARE ORANGE DATA MINING MOEHAMMAD NASRI ABDOEL WAHID; SUDARJO; FRIYANTO; TIRTOSETIANTO, RADEN HARIO
Akademika : Jurnal Manajemen, Akuntansi, dan Bisnis. Vol. 22 No. 1 (2024): Februari 2024
Publisher : Pusat Publikasi dan Penerbitan Karya Ilmiah STIE Indonesia Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51881/jak.v22i1.125

Abstract

Usaha Mikro Kecil merupakan usaha yang banyak dijalankan masyarakat. Tersebar secara spasial dan mempunyai atribut usaha yang sangat beragam. Penting melakukan klasterisasi secara benar untuk pembinaan dan monev sesuai pengelompokannya. Dalam paper ini dilakukan analisis klaster, dengan input data diolah dari data BPS tahun 2023. Data Usaha Mikro Kecil (UMK) berupa atribut jumlah usaha, jumlah serapan tenaga kerja dan nilai produksi. Data spasial (longitude, latitude) ditambahkan sebagai atribut titik kota/kabupaten. Analisis klaster menggunakan metode Agglomerative Clustering berdasar data spasial dan atribut nya, menggunakan aplikasi Orange Data Mining versi 3.36.2 berbasis bahasa pemrograman python. Hasil analisis berupa klaster, jumlah masing-masing atribut klaster dan peta klaster UMK Jawa Timur. Luaran versi web disediakan dalam bentuk html yang dapat digunakan pemangku kebijakan untuk pembinaan UMK di provinsi Jawa Timur.
LIKUIDITAS, SOLVABILITAS DAN PROFITABILITAS PENGARUHNYA TERHADAP KINERJA NILAI PERUSAHAAN PARIWISATA, RESTORAN DAN HOTEL YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2019-2022 Friyanto; Sudarjo; , Selfiah
Akademika : Jurnal Manajemen, Akuntansi, dan Bisnis. Vol. 24 No. 1 (2026): Februari 2026
Publisher : Pusat Publikasi dan Penerbitan Karya Ilmiah STIE Indonesia Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51881/jak.v24i1.172

Abstract

This study aims to determine and analyze Liquidity, Solvency and Profitability Growth partially and simultaneously which have a significant effect on Company Value in the Tourism, Restaurant and Hotel sub-sectors listed on the Indonesia Stock Exchange for the 2019–2022 period, and also to find out among the variables Liquidity, Solvability and Profitability, which variable has the most dominant influence on the value of tourism companies, restaurants and hotels listed on the Indonesia Stock Exchange for the 2019–2022 period. In this study the approach used is a quantitative approach. The population in this study are tourism companies, restaurants and hotels listed on the Indonesia Stock Exchange for the 2019–2022 period, totaling 46 companies. While the sample used was a purposive sampling technique with certain criteria that had been determined by previous researchers so that a final sample of 10 companies was obtained multiplied by a period of 4 years, namely during the 2019-2022 research period, 40 research sample data were obtained. and the results are processed with the help of SPSS 25.0. The results of the study show that testing the independent variables, namely the variables Liquidity Current Ratio (X1), Solvability Debt to Equity Ratio (X2) and Profitability Return on Assets (X3) simultaneously prove to have a significant effect on the Company Value Price to Book Value (PBV) (Y) and has a positive and significant influence. While from the partial test, among the three independent variables consisting of Liquidity, Solvency and Profitability it turns out that the most dominant influence on Firm Value is the Profitability Ratio
Co-Authors , Selfiah Moehammad Nasri Abdoel Wahid Rosediana, Ranny Sudarjo Tirtosetianto, Raden Hario VICTORIA, NAEMA YOSAR HARITSAR