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All Journal Bilancia : Jurnal Ilmiah Akuntansi Jurnal Investasi Islam Golden Ratio of Auditing Research PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi JIBEMA: Jurnal Ilmu Bisnis, Ekonomi, Manajemen, dan Akuntansi
Rusliyawati
Universitas Tanjungpura
Economics, Econometrics & Finance Education Social Sciences

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Analisis Determinan Financial Distress: Studi Empiris Pada Perusahaan Healthcare Cahyo Shiddiq; Juanda Astarani; Rusliyawati
Permana : Jurnal Perpajakan, Manajemen, dan Akuntansi Vol. 17 No. 3 (2025): Special Issue
Publisher : Faculty of Economics and Business, University of Pancasakti Tegal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24905/permana.v17i3.962

Abstract

Sektor healthcare memiliki peran strategis dalam stabilisasi sistem kesehatan nasional, namun tidak kebal terhadap risiko financial distress. Peneliti bertujuan untuk menilai bagaimana pengaruhnya dari ukuran perusahaan, aktivitas, profitabilitas, maupun likuiditas pada status financial distress pada perusahaan manufaktur sektor kesehatan yang terdaftar di Bursa Efek Indonesia (BEI) pada tahun 2021 - 2023. Jenis penelitian ini adalah kuantitatif asosiatif dengan pendekatan regresi linear ganda. Peneliti mengadopsi metode purposive sampling dalam mengambil sampel dan dikumpulkan dari 12 perusahaan dengan jumlah 36 observasi. SPSS digunakan untuk menganalisis data dengan menggunakan berbagai asumsi klasik untuk memastikan validitas model. Temuan ini mengungkapkan bahwasanya ukuran bisnis tidak mempunyai dampaknya yang nyata terhadap kesulitan keuangan, sedangkan profitabilitas, likuiditas, dan aktivitas memiliki dampak positif yang signifikan. Secara simultan, variabel independen yang dimaksud memiliki dampak yang signifikan terhadap kesulitan keuangan. Temuan ini menekankan pentingnya pengelolaan rasio keuangan yang sehat dan efisiensi penggunaan aset dalam menjaga stabilitas keuangan perusahaan healthcare. Selain itu, hasil temuan ini relevan dengan teori signalling yang menegaskan bahwasanya informasi keuangan mungkin sangat krusial bagi investor maupun kreditor ketika mengevaluasi kualitas kerja dan operasi bisnis.
The Influence of Good Corporate Governance Mechanisms and Corporate Social Responsibility Disclosure on the Financial Performance of LQ45 Companies in Indonesia for the 2022–2024 Period Putri Ika Safitri; Rusliyawati; Nina Febriana Dosinta
Jurnal Investasi Islam Vol. 11 No. 2 (2026): Jurnal Investasi Islam (JII)
Publisher : FEBI IAIN Langsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32505/jii.v11i2.15453

Abstract

This study aims to analyze the influence of Good Corporate Governance (GCG) mechanisms, proxied by the Board of Commissioners, Board of Directors, and Audit Committee, as well as Corporate Social Responsibility (CSR) disclosure, on the financial performance of LQ45 companies listed on the Indonesia Stock Exchange during the 2022–2024 period in the sustainability reporting era. This study uses a quantitative approach with secondary data obtained from the companies' annual reports and sustainability reports. The research sample consisted of 15 LQ45 companies over three years of observation, resulting in 45 observations. Data analysis was performed using multiple linear regression with the assistance of statistical software. The results show that simultaneously, the Board of Commissioners, Board of Directors, Audit Committee, and CSR significantly influence the company's financial performance. Partially, the Board of Directors and Audit Committee significantly influence financial performance, while the Board of Commissioners and CSR disclosure do not. These findings indicate that the effectiveness of corporate governance is more determined by the decision-making and internal oversight functions carried out by the board of directors and audit committee than by the number of commissioners. Furthermore, CSR disclosure has not been able to have a direct impact on increasing company profitability in the short term. This research provides empirical evidence by presenting the latest evidence on the relationship between GCG mechanisms, CSR, and financial performance in LQ45 companies amidst increasing demands for sustainability reporting. The research findings are expected to serve as a reference for management, investors, and regulators in improving corporate governance and implementing business sustainability.
ANALISIS PENGARUH PENDAPATAN ASLI DAERAH, TRANSFER PEMERINTAH PUSAT, DAN SiLPA TERHADAP KINERJA KEUANGAN PEMERINTAH DAERAH KABUPATEN/KOTA DI PROVINSI KALIMANTAN BARAT Inayah Alainin; Rahma Maulidia; Rusliyawati
Bilancia : Jurnal Ilmiah Akuntansi Vol. 10 No. 2 (2026): Bilancia : Jurnal Ilmiah Akuntansi
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/bilancia.v10i2.5943

Abstract

The objective of this study is to analyze the impact of Local Own-Source Revenue (PAD), Central Government Transfers, and Unspent Budget Surplus (SiLPA) on the financial performance of the West Kalimantan Provincial Government for the years 2021–2025. This study employs a quantitative approach and utilizes secondary data obtained from the Budget Implementation Report (LRA) sourced from the Directorate General of Fiscal Balance (DJPK). Panel data from 14 regencies and cities were analyzed using the Fixed Effects Model (FEM) with EViews 14. The results indicate that local revenue (PAD) has a negative and significant impact on local government financial performance, while central government transfers have a positive and significant impact. SiLPA has a positive but insignificant impact. This study concludes that effective management of local revenue, optimization of central government transfer funds, and improved financial management quality are key factors for local government financial performance.
Examining Profitability: Through The Lens of Board Age Diversity in Indonesian Manufacturing Firms Florence Melvin Tewal; Rusliyawati; Syarif M. Helmi
Golden Ratio of Auditing Research Vol. 6 No. 1 (2026): July - January
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grar.v6i1.1542

Abstract

Further insight into the impact of company size, tax planning, and leverage towards profitability through the perspective of board age diversity. Manufacturing companies of various sub-sectors that earn positive income listed on the Indonesia Stock Exchange as per the year under research are the population used. The number of companies used as samples in this study was 23, with three years of observation (2022-2024). The study uses secondary data from their companies' official websites and the Indonesian Stock Exchange. It uses a quantitative method that uses panel data regression analysis and will conduct the Chow and Hausman tests to determine the regression analysis processed with the Eviews 12 application. The research results state that company size positively affects profitability. In line with that, tax planning has a positive effect on profitability as well. Meanwhile, leverage has a negative influence on profitability. It was also found that board age diversity moderates the correlation of company size and tax planning on profitability, so any decision-making process leads to increased profitability. However, board age diversity cannot moderate the relationship between leverage and profitability.
Determinasi Pengelolaan Keuangan Pribadi Mahasiswa Peran Literasi Keuangan, Mental Accounting, dan Financial Attitude dengan Self-Control sebagai Variabel Moderasi Selly Sinta; Rusliyawati; Rudy Kurniawan
JIBEMA: Jurnal Ilmu Bisnis, Ekonomi, Manajemen, dan Akuntansi Vol. 4 No. 1 (2026): July
Publisher : CV. Muris Global Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62421/jibema.v4i1.433

Abstract

Pengelolaan keuangan pribadi mahasiswa menjadi isu penting di tengah rendahnya tingkat literasi keuangan kelompok pelajar dan mahasiswa di Indonesia. Penelitian ini bertujuan menganalisis pengaruh literasi keuangan, mental accounting, dan financial attitude terhadap pengelolaan keuangan pribadi mahasiswa akuntansi Universitas Tanjungpura dengan self-control sebagai variabel moderasi. Penelitian menggunakan pendekatan kuantitatif dengan data primer yang diperoleh melalui penyebaran kuesioner kepada 100 responden menggunakan teknik purposive sampling. Analisis data dilakukan menggunakan regresi linear berganda dan Moderated Regression Analysis (MRA) melalui SPSS versi 32. Hasil penelitian menunjukkan bahwa literasi keuangan berpengaruh positif dan signifikan terhadap pengelolaan keuangan pribadi mahasiswa, sedangkan mental accounting dan financial attitude tidak berpengaruh signifikan. Self-control juga tidak mampu memoderasi hubungan antara variabel independen terhadap pengelolaan keuangan pribadi mahasiswa. Penelitian ini menunjukkan bahwa pemahaman finansial menjadi faktor dominan dalam membentuk perilaku pengelolaan keuangan mahasiswa.
Co-Authors Cahyo Shiddiq Florence Melvin Tewal Inayah Alainin Juanda Astarani Nina Febriana Dosinta Putri Ika Safitri Rahma Maulidia Rudy Kurniawan Selly Sinta Syarif M. Helmi