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All Journal ProBank: Jurnal Ekonomi dan Perbankan IJEBD (International Journal Of Entrepreneurship And Business Development) JURNAL PENDIDIKAN TAMBUSAI QARDHUL HASAN: MEDIA PENGABDIAN KEPADA MASYARAKAT Jurnal Sosial Humaniora JURNAL VISIONIDA JURNAL AKUNIDA Jurnal Akuntansi Kompetif EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) Indonesian Journal of Social Research (IJSR) Jurnal Ilmiah Wahana Pendidikan Jurnal Pustaka Aktiva : Pusat Akses Kajian Akuntansi, Manajemen, Investasi, dan Valuta Jurnal Cakrawala Ilmiah Jurnal Magister Akuntansi Trisakti Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi Karimah Tauhid
Mas Nur Mukmin
Universitas Djuanda
Religion Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Neuroscience Public Health Social Sciences Other

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MODERASI KEDEKATAN SUPERIOR DAN SUBORDINAT PADA PARTISIPASI ANGGARAN TERHADAP SENJANGAN ANGGARAN DALAM UPAYA MENINGKATKAN KINERJA MANAJERIAL Susandra, Farizka; Mukmin, Mas Nur; Warizal, Warizal
Jurnal Akunida Vol. 7 No. 1 (2021): June
Publisher : Universitas Djuanda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30997/jakd.v7i1.63

Abstract

This study examines the proximity factor between the superior and subordinate as a moderating variable that is expected to moderate the relationship of budgetary participation and slack on the local government budget in order to improve managerial performance. The data used in this study is the primary data. Data collection using questionnaires and in-depth interviews with related parties. Respondents of this research are department heads in SKPD located in Bogor City. The sample was 71 respondents. Budgetary participation, budgetary slack, managerial performance, and superior proximity and subordinates in analysis using SEM PLS with WARP-PLS 6.0 software. The results of this study indicate the performance and budget participation has a positive relationship. Budget slack may be able to mediate the relationship with the budget with a 0.05 significance. In addition, there are interesting findings that high-level subordinate relationships can increase budget participation and reduce budgetary slack, while low-level subordination relationships can reduce the level of budget participation and increase budgetary constraints. As per the statistics that the Exchange Member Theory of proximity or subordinates can moderate the relationship between budgetary participation and budgetary slack to improve managerial performance.
ANALISIS INDIKATOR PERSEPSI MAHASISWA PADA KEGUNAAN TEKNOLOGI KEUANGAN Fahmi , T.A.A; Mukmin, Mas Nur; Hutomo , Y.P; Putri , D.A.
Jurnal Akunida Vol. 8 No. 2 (2022): December
Publisher : Universitas Djuanda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30997/jakd.v8i2.6835

Abstract

Teknologi keuangan (Financial Technology) memudahkan individu dalam melakukan berbagai aktivitas keuangan. Penelitian bertujuaan untuk menganalisa persepsi mahasiswa fakultas ekonomi pada penggunaan teknologi keuangan. Penelitian ini menggunakan mixed method dengan teknik propability sampling diolah menggunakan aplikasi IBM SPSS 26 For Windows dan aplikasi NVIVO 12. untuk metode analisis data menggunakan analisis tematik dan analisis dekriptif kualitatif. Hasil penelitian ini memiliki indikator persepsi efisiensi mendapatkan sebuah kode atau indikator berupa hemat biaya, fitur layanan, mengurangi waktu transaksi dan fitur layanan, persepsi effektifitas mendapatkan sebuah kode atua indikator berupa kecepatan transaksi, inovasi, dan manfaat, persepsi kegunaan dalam meningkatkan kinerjaa mendapatkan kode atau indikator berupa pengalaman dan produk layanan, dan persepsi kegunaaan dalam menjawab kebutuhan Informasi mendapatkan kode atau indikator berupa akses informasi dan mudah informasi.
Analisis Financial Distress dengan Metode Springate pada Perusahaan Pariwisata, Restoran dan Hotel Tahun 2019-2024 Zulhelmi, Zulhelmi; Mukmin, Mas Nur; Kusuma, Indra Cahya
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 7 No 1 (2025): August 2025
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v7i1.8058

Abstract

This study aims to analyze the Springate method in predicting financial distress in Tourism, Restaurant, and Hotel companies listed on the Indonesia Stock Exchange during the 2019-2024 period. The method used in this research is Springate's financial ratios, with data processed using Microsoft Excel. This research is a descriptive quantitative study. The population for this study consisted of 43 companies. The sampling technique used was purposive sampling, resulting in a sample size of 20 companies. The data source was secondary data in the form of annual financial reports from the selected companies for the 2019-2024 period. Based on the S-Score analysis of the sample companies, a significant trend of financial distress was found. In 2019, 14 out of 20 companies experienced financial distress. This situation worsened drastically in 2020, where all sample companies were identified as financially distressed, indicating the major impact of the COVID-19 pandemic and the continuing challenging conditions in 2021. Although there was an improvement post-pandemic, with 4 companies not experiencing financial distress in 2022 and 6 companies not experiencing financial distress in 2023, the financial condition of this sector remains unstable. Fluctuations in 2024, with only 5 companies not experiencing financial distress, indicate that the financial stability of this sector has not fully recovered and remains vulnerable to various factors.
Co-Authors Ade Budi Setiawan Agung Ferdiansyah Agustina, Eneng Wina An Nisa Fitriyani Andri Brawijaya Andy Lasmana Andy Lesmana Arif Prasetyo Winarno Dea Vira Anissa Hendra Devy Pusposari Elpina Widiya Nengsih Fahmi , T.A.A Farizka Susandra Gusprasetyo, Gusprasetyo Gusprasetyo, Gusprasetyo hambani, susi Hambani, Susy Herdi Hidayat herdiyana, Herdiyana Hermi Hermi, Hermi HESTI WULANSARI Hustomo, Yoyok Priyo Hutomo , Y.P Hutomo, Yoyok Priyo Ikhwan, Rizky Indra Cahya Kusuma Irwan Ch Irwan Ch Jumhana Jumhana Krisna Rendi Awalludin Lilik Purwanti Lstari, Dita Dwi Meithy Nur Arafah Suci Melani, Maria Magdalena Miftahudin Mustika Masnuneh Nadiya Agustiana Dewi Noprizal Dharmawan Novita Sari Nurfitri, Rachmi Palahudin Palahudin Putri , D.A. Rahayunita Rika Mustika Anwar Riska Alyani Roekhudin, Roekhudin RR. Ella Evrita Hestiandari Siti Hasanah Siti Zuwariah Sundari, Anugrah Suryani, Danu Susilawati, Susilawati Tini Kartini Titiek Tjahja Andari Warizal Yanyan Mulyaningsih Yulianto Yulianto Yuppy Triwidatin Zulhelmi, Zulhelmi