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All Journal Jurnal Manajemen Dayasaing Jurnal Akuntansi dan Pajak Jurnal Ilmiah Ekonomi Islam AKTSAR: Jurnal Akuntansi Syariah International Journal of Economics, Business and Accounting Research (IJEBAR) Jurnal Ilmiah Edunomika (JIE) Budimas : Jurnal Pengabdian Masyarakat Al-Tijary : Jurnal Ekonomi dan Bisnis Islam
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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Analisis Pengaruh Leverage, Profitabilitas, Dan Ukuran Perusahaan Terhadap Kinerja Keuangan Pada Perusahaan Sektor Food And Beverage Di BEI Tahun 2020-2022 Tri Irawati; Erna Chotidjah Suhatmi; Suhesti Ningsih
Jurnal Akuntansi dan Pajak Vol 24, No 1 (2023): JAP : Vol. 24, No. 1, Februari 2023 - Juli 2023
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v24i1.9938

Abstract

In fact, companies engaged in the food and beverage sector are not dependent on current economic conditions. This sub-sector is able to run stably and survive in any economic conditions. Companies engaged in the food and beverage sector must also be required to be competitive and able to adapt to the times so that they need to maintain the company's performance at a good level. This study aims to determine the effect of leverage, profitability, and firm size on financial performance in companies in the food and beverage sector. Analytical descriptive method is used in this research. The data used in this research is secondary data for 2020-2022 sourced from the Indonesian Stock Exchange. The data used are 26 food and beverage companies. The data analysis used was multiple linear regression with Eviews 10 software. Based on the results of the study, it was found that partially leverage and firm size had an effect on the performance of food and beverage companies as indicated by the probability value of the t test less than the alpha value of 1%, namely 0.003 and 0.004 . Simultaneously or jointly the leverage, firm size and profitability variables affect the performance of food and beverage companies as shown in the F test probability value of less than 5% alpha of 0.001.
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
Co-Authors Abdul Haris Romdhoni Anik Anik 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'ruf Maya Widyana Dewi Melantika Destya Windasari Muhammad Tho’in Nursiam Nursiam Rukmini Rukmini Selvi Puspitasari Shinta Permata Sari Shinta Permata Sari Sri Laksmi Pardanawati Sri Sumiyati Sumadi Sumadi Suprihati Tri Irawati Wikan Budi Utami Wulanda Amelia Yuwita Ariessa Pravasanti