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All Journal Jurnal Ilmiah Akuntansi Kesatuan RESLAJ: Religion Education Social Laa Roiba Journal
Diah Febriyanti
Universitas Indonesia Membangun, Indonesia
Religion Economics, Econometrics & Finance Education Environmental Science Social Sciences

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Pengaruh Return on Asset, Total Asset Turnover, dan Debt To Equity Ratio Terhadap Prediksi Kondisi Financial Distress: pada Perusahaan Sub Sektor Telekomunikasi yang Terdaftar pada Bursa Efek Indonesia Tahun 2018-2024 Nabila Fitri Firmansyah; Diah Febriyanti
Reslaj: Religion Education Social Laa Roiba Journal Vol. 8 No. 1 (2026): RESLAJ: Religion Education Social Laa Roiba Journal
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/reslaj.v8i1.10532

Abstract

The goal of this research focuses on analyzing the correlation between several essential performance indicators, such as return on assets, Total Assets Turnover, and debt to equity ratios, with respect to projected financial distress. The research subjects are corporations operating in the telecommunications sub-sector listed on the IDX from 2018 to 2024. This research adopts a quantitative approach with a descriptive and verification orientation. The data specifications utilized are numerical/quantitative data referring to secondary data in the form of annual accounting documentation of telecommunications sub-sector corporations published in 2018 to 2024. The approach to sample selection method was implemented through a purposive sampling technique, which requires certain criteria. The analytical methodology applied to identify the influence between variables was through t-tests and f-tests. The t-test for ROA and DER of 0.000 <0.05 indicates that these variables have an influence on Financial Distress individually. The sig. value of TATO of 0.127 > 0.05 indicates that it has no influence individually. The findings of the f-test showed a sig. value of 0.000 > 0.05, and the calculated F value with the F table was 13.931> 3.245. Thus, the three independent variables, namely ROA, TATO, and DER, have a significant effect simultaneously.
The The Implementation of Accounting Standard for MSMEs: The Effect of Perception Accounting Understanding and Socialization Deni Hamdani; Ferry Kosadi; Diah Febriyanti
Jurnal Ilmiah Akuntansi Kesatuan Vol. 13 No. 4 (2025): JIAKES Edisi Agustus 2025
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v13i4.3583

Abstract

Micro, Small, and Medium Enterprises (MSMEs) are crucial to the national economy and possess substantial opportunities for ongoing development. Nonetheless, inadequate financial literacy hampers the creation of standardized financial records. This research aims to examine the execution of Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM) and the effect of MSME participants' perceptions, accounting knowledge, and socialization on its execution. A quantitative method was applied utilizing descriptive and verification techniques. The study population included MSME participants from the handicraft sector registered with the Bandung City Cooperatives and MSMEs Office, with samples acquired proportionally using the Slovin formula. The research results indicate that MSME actors' perceptions do not have a significant effect on SAK EMKM implementation, accounting knowledge plays a substantial role, the socialization of SAK EMKM significantly influences it, and  accounting knowledge and socialization collectively affect the implementation of SAK EMKM. In conclusion, increasing awareness and social interaction is crucial in encouraging the adoption of SAK EMKM to improve MSME financial literacy.
Co-Authors Deni Hamdani Ferry Kosadi Nabila Fitri Firmansyah