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All Journal Jurnal Manajemen Dayasaing Jurnal Akuntansi dan Pajak Jurnal Ilmiah Ekonomi Islam International Journal of Economics, Business and Accounting Research (IJEBAR) Jurnal Ilmiah Edunomika (JIE) Budimas : Jurnal Pengabdian Masyarakat Al-Tijary : Jurnal Ekonomi dan Bisnis Islam Jurnal Ilmiah Manajemen dan Akuntansi
Ningsih, Suhesti
College Of Economics - AAS Surakarta
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

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Pengaruh Likuiditas, Leverage, Profitabilitas, dan Sales Growth Terhadap Financial Distress pada Perusahaan Manufaktur yang Terdaftar di BEI Periode 2018-2020 Hastin Ari Kusuma; Maya Widyana Dewi; Suhesti Ningsih
Jurnal Akuntansi dan Pajak Vol 23, No 1 (2022): JAP : Vol. 23, No. 1, Februari 2022 - Juli 2022
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v23i1.5960

Abstract

Financial distress is defined as the stage of declining financial condition of a company that begins with the inability of a company to pay off its debts, if this condition is not handled immediately and even gets worse, it will cause the company to go bankrupt. The purpose of this study is to investigate the influence of liquidity, leverage, profitability, and sales growth toward financial distress either simultaneously or partially. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange in 2018-2020. The sampling method used is purposive sampling. There are 66 samples in this study. The data analysis used is logistic regression by using SPSS version 23. The results of this study prove that liquidity, leverage, profitability, and sales growth simultaneously affect financial distress. Partially, profitability and sales growth have an effect on financial distress, while liquidity and leverage have no effect on financial distress.
Analisis Faktor-Faktor Yang Berpengaruh Terhadap Kinerja Keuangan UMKM Sektor Perdagangan Di Kabupaten Boyolali Suhesti Ningsih; Eka Susilo Wati; Sri Laksmi Pardanawati
Jurnal Akuntansi dan Pajak Vol 25, No 1 (2024): JAP : Vol. 25, No. 1, Februari 2024 - Juli 2024
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v25i1.14458

Abstract

This purpose of the research to assess the influence of financial management, financial literacy and intellectual capital on the financial performance of UMKM in Boyolali Regency. The population of Boyolali Regency UMKM in the trade sector is 15,271 units. In this research, the sample used was 100 UMKM units, where the sample was determined based on the Slovin formula calculation. Meanwhile, the data collection method applied in this research is quantitative data with descriptive statistical analysis methods, validity tests, reliability tests and classical assumption tests. In testing the research hypothesis using multiple linear regression analysis, F test, t test and coefficient of determination test. Based on the t test that has been carried out, the research results obtained state that financial management, financial literacy and intellectual capital have a positive and significant effect on financial performance. Keywords : Financial Performance, Financial Literacy,Intellectual Capital, Financial Management
PENGINDRAAN KAPITAL INTENSITAS, ARUS KAS, DAN TINGKAT AKTIVITAS DALAM MEMPREDIKSI KESULITAN KEUANGAN Diva Tirta Nirwana Rahmadetta; Shinta Permata Sari; Suhesti Ningsih
Jurnal Akuntansi dan Pajak Vol 25, No 2 (2024): JAP, Vol. 25, No. 02, Agustus 2024 - Januari 2025
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v25i2.13302

Abstract

Financial difficulties are an early symptom before bankruptcy occurs. Almost all companies in Indonesia avoid this condition by anticipating this symptom within and outside the company. This research aims to determine the effect of capital intensity, cash flow, and activity on financial distress in non-cyclical consumer sector companies for the 2020-2022 period. This research is a type of quantitative research using secondary data, namely the company’s audited financial statement that present in the annual report. The sampling technique used is a purposive sampling technique with a sample size of 119 data during 2020-2022 period. The data analysis used in this research is multiple linier regression analysis. The research result show that cash flow and activity influence financial distress. Meanwhile, capital intensity has no effect on financial distress.
PENGARUH AKUNTABILITAS PENGELOLAAN KEUANGAN DANA DESA, KEBIJAKAN DESA DAN PARTISIPASI MASYARAKAT TERHADAP KESEJAHTERAAN MASYARAKAT DESA DEMANGAN, KECAMATAN SAMBI, KABUPATEN BOYOLALI Fentina Budi Nestiti; Suhesti Ningsih; Wikan Budi Utami
Jurnal Akuntansi dan Pajak Vol 23, No 1 (2022): JAP : Vol. 23, No. 1, Februari 2022 - Juli 2022
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v23i1.5770

Abstract

Abstract This study aims to determine the effect of accountability in the financial management of village funds, village policies and community participation on community welfare. This type of research uses quantitative research. The population used is the Village Apparatus, Village Consultative Body (BPD), Village Apparatus and the community in Demangan Village with the number of samples used in this study as many as 100 respondents. This research uses purposive sampling method. The data used in this study is primary data in the form of a questionnaire which will be processed using SPSS software version 23.0. The results of the analysis used in this study is Multiple Linear Regression Analysis. The results of the research that have been carried out show that partially village policies and community participation have a positive and significant effect on community welfare. As for the accountability of the financial management of village funds, it does not affect the welfare of the community. Keywords : Village Fund Financial Management Accountability, Village Policy, Community Participation and Community Welfare.
ANALISIS KINERJA PERUSAHAAN DENGAN KONSEP BALANCED SCORECARD PADA SEKTOR PERBANKAN (Studi Kasus Pada BNI Sukoharjo) Suhesti Ningsih
JURNAL ILMIAH EDUNOMIKA Vol 5, No 02 (2021): EDUNOMIKA : Vol. 5, No. 2, 2021
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v5i2.2900

Abstract

This research was conducted with the aim of knowing the partial and simultaneous influence of financial perspective, customer perspective, internal business process perspective, and learning and growth perspective on the performance of Bank Negara Indonesia (BNI). The research was conducted using a quantitative descriptive approach, with a sample of 33 respondents. Technical analysis of the data using multiple linear regression analysis, ui F, t test and R2 test. The results of the research from the results of the F test and t test which were carried out on the financial perspective had a partial effect on the performance of Bank Negara Indonesia BNI. The customer perspective affected the performance of Bank Negara Indonesia (BNI). simultaneously on the performance of Bank Negara Indonesia (BNI). The results simultaneously obtained a calculated F value of 28.615 > F table 2.714 with a probability of 0.000 (p value
PENGARUH PEMANFAATAN TEKNOLOGI INFORMASI DAN KOMPETENSI SUMBER DAYA MANUSIA TERHADAP KUALITAS LAPORAN KEUANGAN PADA KANTOR PDAM KAB. BANTUL Rahadian Nova Pradipta; Suhesti Ningsih; Muhammad Hasan Ma'ruf
JURNAL ILMIAH EDUNOMIKA Vol. 9 No. 3 (2025): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v9i3.17773

Abstract

This study aims to analyze the influence of information technology utilization and human resource competence on the quality of financial statements at the Regional Water Company (PDAM) Office of Bantul Regency. The research is motivated by the crucial role of transparent, accountable, and reliable financial reporting in supporting accountability and public services, especially within regional government-owned enterprises (BUMD) such as PDAM. A quantitative approach was employed, using surveys of employees involved in the financial reporting process. The results indicate that the use of information technology has a significant positive effect on the quality of financial statements, particularly in accelerating reporting processes, increasing data accuracy, and minimizing errors. Furthermore, human resource competence also has a significant impact, where technical accounting knowledge, analytical skills, and employee integrity are key factors in producing high-quality financial reports. The study recommends ongoing training, improved information technology infrastructure, and strengthened inter-unit coordination to achieve better financial governance at PDAM Bantul.
PENGARUH PENGETAHUAN AKUNTANSI, PENGHARGAAN FINANSIAL, DAN LINGKUNGAN KERJA TERHADAP MINAT MAHASISWA DALAM PEMILIHAN KARIR MENJADI SEORANG AKUNTAN PUBLIK Ayu Cahyaningrum; Hadi Samanto; Suhesti Ningsih
Jurnal Ilmiah Manajemen dan Akuntansi Vol. 2 No. 2 (2025): Maret : Jurnal Ilmiah Manajemen dan Akuntansi
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/vvkwdc24

Abstract

This research aims to determine the influence of accounting knowledge, financial rewards, and work environment on students' interest in choosing a career as a public accountant. This research is quantitative research with a population of Soloraya accounting students, samples were taken using the Slovin formula from 100 respondent. Data analysis uses multiple linear regression models, hypothesis testing and classic assumption tests consisting of normality tests, multicollinearity tests and autocorrelation tests. The research results show that the feasibility test of the model on accounting knowledge, financial rewards and work environment influences students' interest in becoming public accountants. Which means this regression model is suitable for use. This is proven by the F test, which obtained a significance of 0.005 < α = 0.05. The results of the partial t test show that accounting knowledge, financial rewards and the work environment influence students' interest in becoming public accountants with a significance value of <0.05. The Adjust R Square value is 68.6%, which means 68.6%, which means the independent variable (accounting knowledge, financial rewards and work environment) has an influence of 68.6% on the dependent variable (interest in becoming a public accountant).
PENGINDRAAN KAPITAL INTENSITAS, ARUS KAS, DAN TINGKAT AKTIVITAS DALAM MEMPREDIKSI KESULITAN KEUANGAN Diva Tirta Nirwana Rahmadetta; Shinta Permata Sari; Suhesti Ningsih
Jurnal Akuntansi dan Pajak Vol. 25 No. 2 (2025): JAP, Vol. 25, No. 02, Agustus 2024 - Januari 2025
Publisher : ITB AAS Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Financial difficulties are an early symptom before bankruptcy occurs. Almost all companies in Indonesia avoid this condition by anticipating this symptom within and outside the company. This research aims to determine the effect of capital intensity, cash flow, and activity on financial distress in non-cyclical consumer sector companies for the 2020-2022 period. This research is a type of quantitative research using secondary data, namely the company’s audited financial statement that present in the annual report. The sampling technique used is a purposive sampling technique with a sample size of 119 data during 2020-2022 period. The data analysis used in this research is multiple linier regression analysis. The research result show that cash flow and activity influence financial distress. Meanwhile, capital intensity has no effect on financial distress.
Pengaruh Pendapatan Asli Daerah, Dana Alokasi Umum, Dana Alokasi Khusus Terhadap Kemiskinan Dengan Pertumbuhan Ekonomi Sebagai Variabel Intervening di Jawa Tengah Tahun 2019-2022 Adelia Putri Rahmasari; Maya Widyana Dewi; Suhesti Ningsih
Jurnal Akuntansi dan Pajak Vol. 25 No. 2 (2025): JAP, Vol. 25, No. 02, Agustus 2024 - Januari 2025
Publisher : ITB AAS Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research aims to determine the effect of local revenue, general allocation funds and special allocation funds on poverty with economic growth as an intervening variable in central java province. Poverty is the dependent variable of this research, and local revenue, general allocation funds, and special allocation funds are the independent variables of this research. This study involved 35 districts/cities in central java province from 2019 to 2022, and used a purposive sampling method. This research uses secondary data from the APBD Realization Report from the Financial Audit Agency and the Central Java Province Central Statistics Agency. Path analysis was performed using IBM SPSS Statistics. Results from research. The research results show that local revenue, general allocation funds, special allocation funds influence poverty and economic growth, while regional revenue, general allocation funds and special allocation funds influence poverty through economic growth. However, local revenue, general allocation funds, special allocation funds do not affect poverty through economic growth. Keywords : special allocation funds, general allocation funds, poverty, local revenue, economic growth
Co-Authors Abdul Haris Romdhoni Adelia Putri Rahmasari Anik Anik Ayu Cahyaningrum Budiyono Budiyono Dewangga Dwi Kharislam Diva Tirta Nirwana Rahmadetta Dodik Jatmika Eka Septiana Sobriani Eka Susilo Wati Erna Chotidjah Suhatmi Febrina Fitri Permatasari Febrina Fitri Permatasari Fentina Budi Nestiti Hadi Samanto Hastin Ari Kusuma Indra Lila Kusuma Intan Indah Permatasari Johny Subarkah Laailatul Amanah LMS Kristiyanti, LMS M. Cholis M. Hasan Ma&#039;ruf Maya Widyana Dewi Melantika Destya Windasari Muhammad Hasan Ma'ruf Muhammad Tho’in Nursiam, Nursiam Rahadian Nova Pradipta Rukmini Rukmini Selvi Puspitasari Shinta Permata Sari Sri Laksmi Pardanawati Sri Sumiyati Sumadi Sumadi Suprihati Tri Irawati Wikan Budi Utami Wulanda Amelia Yuwita Ariessa Pravasanti