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All Journal Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Jurnal Ilmiah Akuntansi Kesatuan
Sarumpet, Tetty Lasniroha
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Pemahaman Akuntansi dan Kemampuan Pelaku UMKM Terhadap Penyajian Laporan Keuangan Novatiani, R. Ait; Christina, Veronica; Bachtiar, Bachtiar; Novianto, Robertus Ary; Sarumpet, Tetty Lasniroha; Wijaya, Aida
Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Vol 8 No 2 (2025): Artikel Riset Juli 2025
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi Al-Washliyah Sibolga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36778/jesya.v8i2.2006

Abstract

Many MSME actors in carrying out their business activities do not carry out accounting books, especially in their operational activities, which have an impact on not presenting financial reports, this is due to inadequate understanding of accounting and MSME actors do not have the ability to present quality financial reports. The purpose of the research is to partially analyse the understanding of accounting and the ability of MSME actors to present financial statements. The sample is 65 MSME players in the industrial sector in Mekarmanik Village, Cimenyan District, Bandung Regency. The findings prove that partially accounting understanding and the ability of MSME actors affect the presentation of financial statements.
Predicting Indonesia Banking Financial Distress Using Ibar Z-Score Before and After Covid 19 Barus, Irene Sukma Lestari; Sarumpet, Tetty Lasniroha; Bayunitri, Bunga Indah
Jurnal Ilmiah Akuntansi Kesatuan Vol. 14 No. 1 (2026): JIAKES Edisi Februari 2026
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v14i1.4890

Abstract

Financial distress poses a significant threat to the stability of the banking sector, especially during periods of economic uncertainty such as the Covid-19 pandemic. This study examines financial distress in Indonesian commercial banks before and during the pandemic using the IBAR Z-Score model, which integrates CAMEL and RGEC indicators. Employing a quantitative explanatory approach with panel data from 32 banks, analyses included paired t-tests, multivariate discriminant analysis, and binary logistic regression. Findings show that 68.75% of banks were distressed pre-pandemic, decreasing to 56.25% during the pandemic, with no significant overall difference between periods. Non-Performing Loans (NPL) consistently emerged as the key distress determinant, alongside Loan to Deposit Ratio (LDR), leverage, return on equity, and Capital Adequacy Ratio (CAR) pre-pandemic, and LDR, NPL, and return on assets during the pandemic. The IBAR Z-Score demonstrated high accuracy and sensitivity to systemic shocks, confirming its utility as an early warning tool. The results offer empirical support for regulators to enhance risk-based supervision and suggest incorporating macroeconomic indicators in future predictive models, contributing to both theory and practice in banking risk management.
Co-Authors Ait Novatiani Bachtiar Bachtiar Barus, Irene Sukma Lestari Bayunitri, Bunga Indah Christina, Veronica Novianto, Robertus Ary Wijaya, Aida