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All Journal Kompak : Jurnal Ilmiah Komputerisasi Akuntansi JSMA (Jurnal Sains Manajemen dan Akuntansi)
Susanto, Veronica Nessie
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Economics, Econometrics & Finance Education Social Sciences

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Menguak Strategi Implementasi SAK EMKM Susanto, Veronica Nessie; Hamzani, Umiaty; Desyana, Gita; Indah, Djunita Permata
JSMA Vol 16 No 2 (2024): JSMA (Jurnal Sains Manajemen dan Akuntansi)
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi STAN IM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37151/jsma.v16i2.198

Abstract

Penelitian bertujuan untuk mengidentifikasi bagaimana implementasi SAK EMKM (Y) dipengaruhi oleh pemahaman akuntansi (X1), kualitas sumber daya manusia (X2), dan pemanfaatan teknologi (X3) yang dimediasi dengan niat (Z). Objek penelitian adalah UMKM di Kota Pontianak, Kalimantan Barat. Data penelitian ini dikumpulkan melalui kuesioner online dan dianalisis menggunakan regresi linear berganda dan Moderated Regression Analysis (MRA). Berdasarkan pengujian yang telah dilakukan, ditemukan bahwa implementasi SAK EMKM (Y) dapat dipengaruhi oleh pemahaman akuntansi (X1), kualitas sumber daya manusia (X2), dan pemanfaatan teknologi (X3). Selain itu, niat (Z) memperkuat pengaruh kualitas sumber daya manusia (X2) dan pemanfaatan teknologi (X3) terhadap implementasi SAK EMKM (Y). Namun, niat (Z) memperlemah pengaruh pemahaman akuntansi (X1) terhadap implementasi SAK EMKM (Y).
Analyzing Financial Distress: The Impact of Intellectual Capital, Operating Capacity, Capital Structure, and Operating Cash Flow with Profitability as a Mediator Susanto, Veronica Nessie; Umiaty Hamzani; Rudy Kurniawan
Kompak :Jurnal Ilmiah Komputerisasi Akuntansi Vol. 18 No. 1 (2025): Jurnal Ilmiah Komputer Akuntansi (KOMPAK)
Publisher : Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/3dycpe23

Abstract

Financial distress refers to a company’s persistent inability to meet financial obligations, signaling severe monetary strain that precedes formal bankruptcy or liquidation proceedings. This study investigates the impact of intellectual capital (VAICTM), operational capacity (TATO), capital structure (DER), and operating cash flow (OCF) on financial distress (Altman Z-Score), with profitability (ROA) serving as a mediating variable. The theoretical framework of this research is grounded in signaling theory, agency theory, and resource-based view theory. The study focuses on basic materials companies listed on the Indonesia Stock Exchange (IDX) between 2019 and 2023. The study utilized criterion-based sampling to select qualified respondents. Secondary datasets were analyzed through panel regression and path analysis, with Eviews 12 as the computational tool. Key findings include: (1) intellectual capital and operating capacity demonstrate a statistically significant positive influence on profitability; (2) capital structure exerts a significant adverse impact on profitability; (3) operating cash flow exhibits no statistically discernible impact on profitability; (4) both operating cash flow and profitability are positively and significantly associated with increased financial distress; (5) capital structure displays a significant inverse relationship with financial distress severity; (6) intellectual capital and operating capacity show no statistically significant associations with direct financial distress prediction; (7) profitability partially mediates the influence of intellectual capital, operating capacity, and capital structure on financial distress; and (8) profitability does not serve as a mediating variable between operating cash flow and financial distress.
Co-Authors Desyana, Gita Djunita Permata Indah Hamzani, Umiaty Rudy Kurniawan Umiaty Hamzani