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All Journal Jurnal Ilmiah Akuntansi Kesatuan ULINA: Jurnal Pengabdian kepada Masyarakat
Sitompul, Ganda Tua
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Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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Key Financial Determinants in Reducing Financial Distress in Indonesia’s Manufacturing Industry Silalahi, Harlen; Sitompul, Ganda Tua; Silalahi, Dumariani; Siregar, Zulkheiri Surya Putra; Nababan, Megawati
Jurnal Ilmiah Akuntansi Kesatuan Vol. 13 No. 2 (2025): JIAKES Edisi April 2025
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v13i2.3337

Abstract

  This study investigates key financial factors that influence the reduction of financial distress among manufacturing firms in Indonesia. Motivated by the limited literature on proactive financial strategies, the research focuses on four main financial indicators: profitability (ROA), liquidity (CR), leverage (DAR), and sales growth. Using a sample of 27 manufacturing companies listed on the Indonesia Stock Exchange over a five-year period (2018–2022), this study analyzes 135 firm-year observations. Financial distress is measured using the year-on-year change in the Altman Z-Score. Employing multiple linear regression, the findings reveal that profitability and liquidity significantly and positively affect the reduction of financial distress. In contrast, leverage and sales growth show no significant impact. The study also observes a general declining trend in financial distress across the sector during the observation period. These results highlight the importance of effective asset management and liquidity planning in maintaining financial stability. Practical recommendations include optimizing asset utilization, reducing reliance on short-term debt, and enhancing working capital efficiency to mitigate financial distress risks. Keywords: Profitability, Liquidity, Financial Distress, Manufacturing Industry, Financial Stability
Pelatihan Manajemen Keuangan Bagi Bendahara SD di Kecamatan Pahae Julu Sitompul, Ganda Tua
ULINA: Jurnal Pengabdian kepada Masyarakat Vol 1 No 2 (2023): Juli
Publisher : Universitas Mandiri Bina Prestasi (UMBP)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58918/ulina.v1i2.221

Abstract

Tujuan dari kegiatan pengabdian masyarakat ini adalah untuk meningkatkan pemahaman manajemen keuangan bagi bendahara SD di Kecamatan Pahae Julu. Kegiatan  pengabdian ini dilakukan dengan memberikan pelatihan menejemen keuangan dengan menggunakan microsoft power point dalam pemaparan materi dan microsoft excel untuk membuat perancanaan keuangan. Kemudian pelatihan ini di ikuti dengan penyampain pemaparan materi mengenai alur akuntansi seperti manajemen keuangan dan akuntansi menejemen dengan menggunakan microsoft excel sebagai media pencatatan dan pelaporan keuangan. Pelatihan ini di ikuti oleh 20 orang peserta yang terdiri dari bendahara, pengurus atau pengelola sekolah. Pelatihan ini merupakan pengabdian masyarakat yang dilaksanakan dengan kerjasama antara Universitas Mandiri Bina Prestasi dengan dan lembaga pendidikan Sekolah SD di Pahae Julu. Pelatihan dilakukan dengan metode pemaparan, kemudian sesi tanya jawab dan praktek pelaksanaan administrasi manejemen keuangan di sekolah. Melalui pelatihan ini peserta berhasil memahami bagaimana pentingnya pegelolaan dan administrasi manajemen keuangan yang lebih baik, efisien dan ekfektif sehingga dapat berguna di kemudian hari.
Governance, Regulation, and Green Banking Disclosure: An Empirical Study of Indonesian Banks Silalahi, Dumariani; Silalahi, Harlen; Barus, Berlin; Sitompul, Ganda Tua; Sinulingga, May Happy Stephany Br
Jurnal Ilmiah Akuntansi Kesatuan Vol. 11 No. 3 (2023): JIAKES Edisi Desember 2023
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v11i3.2844

Abstract

  This study aims to analyze the influence of corporate governance on green banking disclosure in the Indonesian banking sector, focusing on three key variables: board size, the proportion of independent commissioners, and the presence of female directors. It also examines the moderating role of green banking regulation, particularly following the issuance of Financial Services Authority Regulation No. 51/POJK.03/2017 on Sustainable Finance. The analysis is based on secondary data from 237 bank-year observations of publicly listed banks on the Indonesia Stock Exchange during the period 2007–2021, using the Ordinary Least Squares (OLS) method. The results show that board size, the proportion of independent commissioners, and the presence of female directors each have a significant negative effect on green banking disclosure. However, the implementation of green banking regulation is found to mitigate the negative effect of board size, indicating that regulatory frameworks can enhance the effectiveness of governance in promoting environmental transparency. In contrast, the regulation does not significantly moderate the effects of independent commissioners or female directors. These findings offer empirical evidence on the interaction between corporate governance and environmental regulation, and highlight the strategic role of regulatory intervention in supporting transparency and green initiatives within the banking industry. Keywords: corporate governance, green banking disclosure, green banking regulation
Co-Authors Barus, Berlin Nababan, Megawati SILALAHI, DUMARIANI Silalahi, Harlen Sinulingga, May Happy Stephany Br Siregar, Zulkheiri Surya Putra