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All Journal Sinkron : Jurnal dan Penelitian Teknik Informatika Owner : Riset dan Jurnal Akuntansi Gorontalo Accounting Journal Budimas : Jurnal Pengabdian Masyarakat Jurnal Pengabdian pada Masyarakat Ilmu Pengetahuan dan Teknologi Terintegrasi Penamas: Journal of Community Service e-Jurnal Apresiasi Ekonomi Jurnal Abdimas
Asmoro, Wiwiek Kusumaning
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Religion Arts Humanities Automotive Engineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Health Professions Social Sciences Other

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Pengaruh Transparansi Perubahan Alokasi Dana Prodamas Guna Penyaluran Bantuan Covid-19 Setianingsih, Novie Astuti; Asmoro, Wiwiek Kusumaning; Andari, Atik Tri
Gorontalo Accounting Journal Volume 4 Nomor 2 October 2021
Publisher : Universitas Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (196.096 KB) | DOI: 10.32662/gaj.v4i2.1730

Abstract

The Community Empowerment Program (Prodamas) of the City of Kediri is a program to empower the people of the City of Kediri to increase the development and income of the City of Kediri. With this Covid-19, Prodamas funds were diverted to the distribution of funds for the Covid-19 response. The purpose of this research is to test and analyze the transparency of changes in the allocation of Prodamas funds for the distribution of Covid-19 funds in the City of Kediri. The method used is descriptive quantitative by distributing questionnaires using a Liker scale which is carried out in the city of Kediri which is distributed to 46 urban villages. Research design used to test the hypothesis, in this study using a computer program SPSS 24.0 for Windows. The t-test of the effect of transparency on the distribution of Covid-19 aid funds obtained 27,528 1.971 or a p-value of 0.000 accepted at a significance level of 5% (p 0.05). This means that transparency affects the distribution of Covid-19 aid funds and Ha is declared accepted. The F test of the effect of transparency on the distribution of covid-19 aid funds obtained that Pcount is greater than Ptable, namely 1428.23 3.087 with a p-value of 0.000 accepted at the 5% significance level, meaning that the regression model is accepted, then the model of the effect of transparency on the distribution of covid-19 aid funds, Ha accepted. It was concluded that transparency had a significant positive effect on the distribution of funds for Covid-19.
Pengaruh Persepsi Intensitas Pelatihan Dan Persepsi Kesiapan Pada Pelaporan Keuangan Berdasarkan SAK EMKM Andari, Atik Tri; Putranti, Eti; Setianingsih, Novie Astuti; Asmoro, Wiwiek Kusumaning
Gorontalo Accounting Journal Volume 7 Nomor 1 April 2024
Publisher : Universitas Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32662/gaj.v7i1.3490

Abstract

The quality of financial reports describes the performance of the business being run. Financial reporting by MSMEs uses SAK EMKM, so intensive training and readiness is required in preparing financial reports. This research aims to analyze perceptions of training intensity and perceptions of readiness in preparing financial reports based on SAK EMKM. The MSMEs in question are MSMEs in the manufacturing industry in Kediri City. This research uses a questionnaire distributed to MSME owners. This research uses multiple linear regression with the SPSS application. The results of this research indicate that perceptions of training intensity and perceptions of readiness influence the preparation of financial reporting based on SAK EMKM.
THE EFFECT OF FINANCIAL RATIOS ON FINANCIAL DISTRESS IN THE PROPERTY, REAL ESTATE AND BUILDING CONSTRUCTION SECTOR AT THE IDX IN 2019-2023 Setianingsih, Novie Astuti; Asmoro, Wiwiek Kusumaning; Andari, Atik Tri; Hamidah, Fitria Nur; Setiadi, Arvieka Sabilla Putri
Jurnal Apresiasi Ekonomi Vol 14, No 1 (2026)
Publisher : Institut Teknologi dan Ilmu Sosial Khatulistiwa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31846/jae.v14i1.1010

Abstract

The study explores the determinants of financial distress, defined as a company’s incapacity to meet its obligations and considered an early warning of bankruptcy. It specifically analyzes the impact of profitability (ROA), liquidity, leverage, activity, and sales growth ratios on financial distress. The goal is to provide companies, investors, and creditors with a basis for considering these ratios as critical information when assessing a company's susceptibility to financial distress. As a quantitative study, the research sample includes 10 companies from the Property, Real Estate, and Construction Sectors that were part of the LQ45 index on the BEI between 2019 and 2023, selected through the purposive sampling method. The results of the hypothesis testing are as follows: H1, postulating a negative effect of profitability on financial distress, is rejected. H2, postulating a negative effect of liquidity on financial distress, is rejected. H3, which stated that leverage has a positive effect on financial distress, is rejected. Conversely, H4, positing a negative effect of sales growth on financial distress, is accepted. Furthermore, H5, which stated that company size has a negative effect on financial distress, is accepted.
Co-Authors Aalin, Elmi Rakhma Abidatul Izzah Alawia, Mutia Tsalitsa Athoillah, Ahmad Saifi Atik Tri Andari, Atik Tri Bahtiar, Ahmad Doni Mutiara Fitria Nur Hamidah, Fitria Nur Fitriani, Dwi Rahma Hendra Kusuma Putranti, Eti Ratna Widyastuti, Ratna Riswan Eko Wahyu Susanto, Riswan Eko Wahyu Sari, Hanifah Puspita Setiadi, Arvieka Sabilla Putri Setianingsih, Novie Astuti setianingsih, novie astuti Setiati, Fita Setiawan, Mohamad Arief Toga Aldila Cinderatama