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All Journal Jurnal Riset Akuntansi JURNAL RUMPUN MANAJEMEN DAN EKONOMI
Erna Dwi Setyawati
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Chemistry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Mathematics Social Sciences

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ANALISIS KOMPARATIF PENGGUNAAN SISTEM PEMBAYARAN BEA BALIK NAMA (BBN) LAMA DAN BARU TERHADAP EFISIENSI KAS PT ABC Erna Dwi Setyawati; Indrawati Yuhertiana
JURNAL RUMPUN MANAJEMEN DAN EKONOMI Vol. 2 No. 5 (2025): September
Publisher : CV. KAMPUS AKADEMIK PUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jrme.v2i5.6701

Abstract

Payment of Transfer Fee (BBN) is the main requirement in the process of issuing Vehicle Registration Certificate (STNK) and Motor Vehicle Ownership Book (BPKB) in the name of the new owner. Without payment of BBN, the transfer process cannot be completed and the STNK and BPKB cannot be issued in the name of the legitimate owner. PT ABC is a company engaged in the sale of new cars, spare parts, and after-sales services. In its operational activities, the company uses an internal system called AMS as a business process control tool. Over time, the AMS system has undergone updates that significantly affect the efficiency of BBN payments. This system update has had a significant impact, reflected in an average increase of more than 80% in the number of BBN payments successfully processed compared to the previous system. This study uses secondary data. The method used is secondary data observation.
Analisis Regresi Data Panel: Operating Capacity, Profitability, Sales Growth, dan Capital Structure terhadap Financial Distress pada Perusahaan Subsektor Perdagangan Ritel Erna Dwi Setyawati; R. Muh Syah Arief Atmaja Wijaya
Jurnal Riset Akuntansi Vol. 4 No. 3 (2026): August: Jurnal Riset Akuntansi
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jura-itb.v4i3.4197

Abstract

This study aims to examine and analyze the effect of operating capacity, profitability, sales growth, and capital structure on financial distress in retail trade subsector companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. This research employed a quantitative approach using secondary data obtained from the companies’ financial statements. The sampling technique applied was purposive sampling, resulting in 21 companies observed over a five-year period. Data analysis was conducted to determine the simultaneous and partial effects of the independent variables on financial distress. The findings indicate that operating capacity, profitability, sales growth, and capital structure simultaneously have a significant effect on financial distress. Partially, operating capacity, proxied by total asset turnover, and sales growth do not have a significant effect on financial distress. In contrast, capital structure, proxied by the debt-to-equity ratio, has a positive and significant effect on financial distress, while profitability, proxied by return on assets, has a negative and significant effect on financial distress. These findings suggest that capital structure and profitability are the primary determinants of financial distress in retail companies. Therefore, companies should maintain profitability and optimize capital structure management to minimize the risk of financial distress and enhance long-term financial performance.
Co-Authors Indrawati Yuhertiana R. Muh Syah Arief Atmaja Wijaya