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All Journal Jurnal Akuntansi dan Keuangan Jurnal Ilmiah Pendidikan Holistik (JIPH)
Joventy Lim
Unknown Affiliation
Economics, Econometrics & Finance Education

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The Influence of the Dynamics of Political Life within the Framework of the Unitary State of the Republic of Indonesia Beatrice Angelica; Callista Ciunta; Cellyn Winata; Felicia Tjenggo; Felysia Kosasih; Joventy Lim; Michelle Faustibe Zhu; Rolib Sitorus
Jurnal Ilmiah Pendidikan Holistik (JIPH) Vol. 3 No. 4 (2024): December 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/jiph.v3i4.12827

Abstract

In the modern era or digital era in the context of the Unitary State of the Republic of Indonesia, a study was conducted that aims to determine the influence of the digital era on the dynamics of political life, as well as to determine efforts to face the challenges of the presence of social media or the internet in the political life of the Unitary State of the Republic of Indonesia. The research method used is the literature study method. The results of the study show that the impact of technological developments can be something positive, such as increasing the efficiency of election implementation. The results achieved are that digitalization can increase transparency and public trust in elections, with the note that there is a need for an even digital infrastructure and HR readiness. In addition, the role of the younger generation is very important because it will support the change from traditional elections to utilizing technology. Because if utilized properly, the implementation of online voting or E-Voting in general elections can solve various administrative problems more efficiently because it can reduce calculation errors that often occur in manual voting.
The Effect of Profitability Towards Financial Distress Thomson Sitompul; Joventy Lim; Jessica Jolie Wong
AKUA: Jurnal Akuntansi dan Keuangan Vol. 4 No. 2 (2025): April 2025
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/akua.v4i2.4287

Abstract

This study investigates the effect of profitability on financial distress in manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2017 to 2023, using a unique dataset from that period. From a population of 226 companies, 46 were selected through purposive sampling, resulting in 322 observation units. The analysis was conducted using multiple linear regression in SPSS. This research involves one dependent variable, one main independent variable, and four control variables. Financial distress, the dependent variable, is measured using the Altman Z-Score model. Profitability, the main independent variable, is calculated using return on assets (ROA). The control variables include leverage (measured by debt to asset ratio/DAR), liquidity (current ratio/CR), activity (assets turnover), and firm size (natural logarithm of total assets). The findings indicate that profitability and activity have a significant positive effect on financial distress, while leverage shows a significant negative effect. Liquidity and firm size do not have a significant impact on financial distress.
Co-Authors Beatrice Angelica Callista Ciunta Cellyn Winata Felicia Tjenggo Felysia Kosasih Jessica Jolie Wong Michelle Faustibe Zhu Rolib Sitorus Thomson Sitompul