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All Journal Jurnal Ilmiah Edunomika (JIE) Budimas : Jurnal Pengabdian Masyarakat
Oka, Marcella Tamara
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Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

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PENGARUH STRUKTUR KEPEMILIKAN TERHADAP FINANCIAL DISTRESS PADA PERUSAHAAN SEKTOR CONSUMER CYCLICALS YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE 2020-2023 Oka, Marcella Tamara; Budiantara, Martinus
JURNAL ILMIAH EDUNOMIKA Vol 8, No 4 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i4.15200

Abstract

Every year the industrial world experiences very rapid development, resulting in tight competition between organizations or companies. This situation certainly creates various challenges and problems for each company in order to survive. One of the obstacles that is often faced is financial distress. Financial distress refers to a condition where a company's finances begin to decline before bankruptcy occurs. Financial distress can be caused by various aspects, which can come from internal or external sources. One important factor that influences financial distress is the company's ownership structure. In this study, ownership structure is proxied by institutional ownership, management ownership, foreign ownership, and public ownership. The study aims to examine the effect of ownership structure on financial distress. The research population includes all consumer cyclicals sector companies listed on the IDX during 2020-2023, with a sample of 29 companies taken by purposive sampling method. Data analysis uses multiple linear regression analysis which is first tested using the classical assumption test. The results showed that institutional ownership, managerial ownership and public ownership had no significant effect on financial distress, while foreign ownership had a significant negative effect on financial distress.
PELATIHAN PENCATATAN LAPORAN KEUANGAN UMKM BERBASIS DIGITAL MENGGUNAKAN APLIKASI AKUNTANSI UMUM (AKU) Oka, Marcella Tamara; Wulandari, Ika
BUDIMAS : JURNAL PENGABDIAN MASYARAKAT Vol. 6 No. 1 (2024): BUDIMAS : Jurnal Pengabdian Masyarakat
Publisher : LPPM ITB AAS Indonesia Surakarta

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Abstract

Kegiatan Pengabdian ini bertujuan untuk memberikan bimbingan dan pelatihan kepada para pelaku UMKM di Desa Agromulyo, Sedayu, Bantul, Yogyakarta, yaitu UMKM Rumah Makan Wisanggeni dan UMKM Nasi Goreng Cak Cik mengenai cara penyusunan laporan keuangan berbasis digital dengan menggunakan aplikasi Akuntansi Umum (AKU). Kegiatan tersebut dilaksanakan pada tanggal 10-12 Februari 2024. Tahapan kegiatan pelatihan yaitu: 1) survei 2) pelatihan dan pendampingan 3) hasil dan evaluasi. Setelah pelaksanaan kegiatan, diadakan evaluasi dengan membandingkan nilai dari 10 pertanyaan yang sama pada pre test dan post test, serta dilakukan pengawasan pasca kegiatan. Hasil dari kegiatan pengabdian yaitu adanya peningkatan pemahaman mengenai laporan keuangan UMKM dari 20% menjadi 80% dan 100% peserta telah memahami dengan jelas fitur-fitur yang terdapat pada aplikasi Akuntansi Umum (AKU) dan cara penggunaannya serta telah mengaplikasikan aplikasi tersebut dalam pencatatan laporan keuangan usaha.
PENGARUH STRUKTUR KEPEMILIKAN TERHADAP FINANCIAL DISTRESS PADA PERUSAHAAN SEKTOR CONSUMER CYCLICALS YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE 2020-2023 Oka, Marcella Tamara; Budiantara, Martinus
JURNAL ILMIAH EDUNOMIKA Vol. 8 No. 4 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i4.15200

Abstract

Every year the industrial world experiences very rapid development, resulting in tight competition between organizations or companies. This situation certainly creates various challenges and problems for each company in order to survive. One of the obstacles that is often faced is financial distress. Financial distress refers to a condition where a company's finances begin to decline before bankruptcy occurs. Financial distress can be caused by various aspects, which can come from internal or external sources. One important factor that influences financial distress is the company's ownership structure. In this study, ownership structure is proxied by institutional ownership, management ownership, foreign ownership, and public ownership. The study aims to examine the effect of ownership structure on financial distress. The research population includes all consumer cyclicals sector companies listed on the IDX during 2020-2023, with a sample of 29 companies taken by purposive sampling method. Data analysis uses multiple linear regression analysis which is first tested using the classical assumption test. The results showed that institutional ownership, managerial ownership and public ownership had no significant effect on financial distress, while foreign ownership had a significant negative effect on financial distress.
Co-Authors Ika Wulandari Martinus Budiantara, Martinus