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Pengaruh Kepemilikan Institusional, Likuiditas, Dan Leverage Terhadap Terjadinya Finansial Distress Dengan Ukuran Perusahaan Sebagai Variabel Moderasi Pada Perusahaan Transportasi Yang Terdaftar Dibursa Efek Indonesia Raflis, Ratnawati; Sriwahyuni, Indah; Thahirah, Khadijah Ath; ., Rahmaita; ., Indrayeni; ., Nini
Jurnal Ekonomi Manajemen dan Bisnis (JEMB) Vol. 4 No. 2 (2025): Juli-Desember
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jemb.v4i2.3539

Abstract

Abstrak: Penelitian ini bertujuan untuk menguji Pengaruh Kepemilikan Institusional, Likuiditas, Dan Leverage terhadap terjadinya Finansial Distress dengan Ukuran Perusahaan sebagai moderasi pada perusahaan transportasi yang terdaftar di Bursa Efek Indonesia (BEI) Periode 2020-2023.Terdapat tiga variabel yang digunakan yaitu variabel dependen, variabel independent, dan variabel moderasi. Variabel independent dalam penelitia ini yaitu Kepemilikan Institusional, Likuiditas, Leverage, Sedangkan variabel dependent yaitu Finansial Distress, dan Variabel moderasi adalah Ukuran Perusahaan. Penelitian ini menggunakan pendekatan kuantitatif dengan data yang diperoleh melalui data sekunden. Populasi dalam penelitian ini yaitu seluruh perusahaan transportasi yang terdaftar di Bursa Efek Indonesia (BEI) dari tahun 2020-2023. Teknik pengambilan sampel yaitu nonprobability sampling dengan teknik Sampling Jenuh. Metode Analisa data menggunakan regresi linear berganda.Berdasar hasil penelitian menunjukan bahwa : (1) Kepemilikan berpengaruh positif terhadap Finansial Distress, (2) Likuiditas berpengaruh positif terhadap Finansial Distress, (3) Leverage berpengaruh negatif terhadap finansial distress, (4) Ukuran perusahaan tidak mampu memoderasi Kepemilikan Institusional terhadap finasial distress, (5) Ukuran Perusahaan mampu memoderasi Likuditas terhadap Finansial dIstress, (6) Ukuran Perusahaa mampu memoderasi Leverage terhadap finansial distress.
Pelatihan Finansial Melalui Pengenalan Laporan Keuangan Pada UMKM kota Solok ., Murnati; Raflis, Ratnawati; ., Rahmaita; ., Nini; ., Maivalinda; Hasnita RC, Rita Sri; Sulistianingsih, Henny; Turay, Tiara; Chairoel, Lucy; ., Firsta
Jurnal Pengabdian Masyarakat Dharma Andalas Vol 4 No 2 (2025): Jurnal Pengabdian Masyarakat Dharma Andalas
Publisher : LPPM Universitas Dharma Andalas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jpmda.v4i2.2495

Abstract

Improving Financial Knowledge Financial reporting for MSMEs in Solok City is essential, considering that accounting is one of the competencies offered to these MSMEs. To provide in-depth knowledge about finance, a team of lecturers from Dharma Andalas University held a community service activity for MSMEs in Solok City. This activity was carried out by providing material related to knowledge about financial reports in accordance with currently applicable accounting standards. The number of people who participated in this Financial training activity was 61 people from Solok City. After this activity, the community, especially MSMEs in Solok City, learned the types and forms of company financial reports that comply with currently applicable standards.
Penyusun Laporan Keuangan Berbasis Excel For Accouting Pada Panti Asuhan Aisyiyah Untuk Meningkatkan Efisiensi Dan Akurasi Laporan Keuangan Anggraini, Dina; Sartika, Dewi; Rahmi, Fitria; Mulyani, Fitrah; Yanti, Nino Sri Purnama; ., Nini; Dahar, Reni; K, Yunita Valentina; Rahmi, Latifa; Putri, Tiffany Syentia; Revalinda, Gustia; Widawati, Yeni Riska; Abdilah, Tri Khahfi; Azman, Heru Aulia
Jurnal Pengabdian Masyarakat Dharma Andalas Vol 4 No 2 (2025): Jurnal Pengabdian Masyarakat Dharma Andalas
Publisher : LPPM Universitas Dharma Andalas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jpmda.v4i2.2504

Abstract

Aisyiyah Orphanage is a non-profit social institution that plays an important role in protecting and fulfilling children’s rights. The orphanage is located in Padang City. However, in managing its financial administration, the orphanage still relies on a manual recording system, which results in challenges related to efficiency, accuracy, and transparency of financial reports provided to donors. To address these issues, the Accounting PKM Team of Universitas Dharma Andalas implemented a community service program entitled “Preparation of Excel-Based Financial Statements for Aisyiyah Orphanage to Improve the Efficiency and Accuracy of Financial Reporting.” This program aims to assist the orphanage management in digitally managing financial records using Microsoft Excel. The system is designed to record transactions and automatically generate easy-to-understand financial statements. The results of the program indicate that the implementation of the system has improved the efficiency, accuracy, and transparency of the orphanage’s financial reports. In addition, the program has enhanced the orphanage’s human resource capacity in digital financial literacy.
Co-Authors ., Firsta ., Indrayeni ., Maivalinda ., Murnati ., Rahmaita Abdilah, Tri Khahfi Azman, Heru Aulia DEWI SARTIKA DINA ANGGRAINI Fitria Rahmi Hasnita RC, Rita Sri K, Yunita Valentina Lucy Chairoel Mochammad Imron Awalludin Mulyani, Fitrah Putri, Tiffany Syentia Raflis, Ratnawati Rahmi, Latifa Reni Dahar Revalinda, Gustia Sulistianingsih, Henny Thahirah, Khadijah Ath Turay, Tiara Widawati, Yeni Riska Yanti, Nino Sri Purnama