Article Per Year (5 Year)
p-Index From 2021 - 2026
0.778
P-Index
This Author published in this journals
All Journal Jurnal Ilmiah Ekonomi Global Masa Kini Journal of Sustainability and Science Economics Jurnal Pengabdian kepada Masyarakat (DIASYA) Balance : Jurnal Akuntansi dan Bisnis
Yulitiawati
Universitas Baturaja
Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Public Health Social Sciences Other

Published : 4 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 4 Documents
Search

 1 
Pengaruh Profitabilitas, Likuiditas, Sales Growth Dan Leverage terhadap Financial Distress pada Perusahaan Sub Sektor Kosmetik Tahun 2018-2023 yang Terdaftar di Bursa Efek Indonesia Haniza Tarama Dhanti; Yulitiawati; Eka Meiliya Dona
Balance : Jurnal Akuntansi dan Bisnis Vol. 10 No. 1 (2025): Balance : Jurnal Akuntansi dan Bisnis
Publisher : Universitas Muhammadiyah Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32502/balance.v10i1.541

Abstract

This study aims to determine the effect of Profitability, Liquidity, Sales Growth and Leverage on Financial Distress in cosmetic sub-sector companies in 2018-2023 listed on the Indonesia Stock Exchange. The research sample consisted of five companies obtained through purposive sampling. Data analysis used descriptive statistics, classical assumption tests, multiple linear regression analysis, hypothesis testing and coefficient of determination (Adjusted R Square). The results of the study showed that partially profitability and liquidity have a positive effect on financial distress, meaning they can reduce the risk of financial distress. Sales Growth and Leverage have no effect on Financial Distress. The high or low value of Sales Growth and Leverage owned by the company does not directly affect the company experiencing financial distress. Simultaneously Profitability, Liquidity, Sales Growth and Leverage have a positive effect on Financial Distress. This study adds information for companies to manage profitability and liquidity optimally and adds to the understanding of the factors causing financial distress.
Pengaruh Profitabilitas dan Corporate Social Responsibility Terhadap Nilai Perusahaan Pada Perusahaan Batubara di BEI Tahun 2020-2024 Ulpa Sari Yantika; Yulitiawati; Eka Meiliya Dona
Journal of Sustainability and Science Economics Vol. 4 No. 1 (2026): Juni
Publisher : Atma Workshop Innovation

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62337/jsse.v4i1.78

Abstract

Penelitian ini bertujuan menganalisis pengaruh profitabilitas dan corporate social responsibility (CSR) terhadap nilai perusahaan pada perusahaan pertambangan sektor batubara yang terdaftar di BEI periode 2020-2024. Penelitian ini dilatarbelakangi oleh fluktuasi profitabilitas dan peningkatan pengungkapan CSR yang belumdiikuti peningkatan nilai perusahaan. Metode penelitian menggunakan pendekatan kuantitatif dengan data sekunder berupa laporantahunan dan laporan berkelanjutan.Sampel penelitian diperoleh melalui purposive sampling sebanyak 8 perusahaan dengan total 40 data observasi. Analisis data menggunakan regresi linear berganda dengan bantuan SPSS. Hasil penelitian menunjukkan bahwa profitabilitas berpengaruh terhadap nilai perusahaan, sedangkan CSR tidak berpengaruh secara parsial. Penelitian ini menunjukkan bahwa investor lebih mempertimbangkan kemampuan perusahaan dalam menghasilkan laba dibandingkan pengungkapan CSR. Penelitian ini juga memberikan kontribusi empiris mengenai efektivitas dalam meningkatkan kinerja keuangan dan implementasi CSR pada sektor pertambangan batubara pasca pandemi sebagai salah satu faktor yang berpotensi mempengaruhi nilai perusahaan.
The Effect of Capital Intensity and Leverage on Accounting Conservatism in Basic Industry and Chemical Sector Manufacturing Companies Listed on the IDX in 2019-2023 Gitta Destalya Adrian Nova; Yulitiawati; Sindy Safitri; Anis Feblin; Eka Meiliya Dona; Hasiatul Aini
Jurnal Ilmiah Ekonomi Global Masa Kini Vol. 17 No. 1 (2026): Vol. 17 No. 1
Publisher : Universitas Indo Global Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36982/jiegmk.v17i1.6181

Abstract

A company’s financial statements reflect the effectiveness of management in managing the company’s resources. Management may choose which accounting techniques to use in preparing financial statements. One such technique is the principle of accounting conservatism. The application of accounting conservatism in the presentation and disclosure of financial information is important and necessary due to a tendency among management to present financial statements with an overstated bias that can mislead users.This study aims to determine the effect of capital intensity and leverage on accounting conservatism in manufacturing companies in the basic and chemical industry sectors listed on the IDX in 2019-2023. This study uses a quantitative approach with secondary data sources. The population is 365 company annual report data obtained from 73 manufacturing companies in the basic and chemical industry sectors. The sampling technique uses purposive sampling of 95 annual report data companies obtained from 19 manufacturing companies in the basic and chemical industry sectors. The analysis technique uses multiple linear regression with hypothesis testing, namely partial test (t test) and simultaneous test (f test). The results in this study indicate partially that the capital intensity variable (X1) has a significant negative effect on accounting conservatism (Y) and the leverage variable (X2) has no effect on accounting conservatism (Y). Capital intensity and leverage variables simultaneously affect accounting conservatism. The coefficient of determination (R square) value is 0.116 or 11.6% while the remaining 88.4% is due to other factors. Keywords: Capital Intensity, Leverage, Accounting Conservatism
Pemanfaan Limbah Minyak Goreng Untuk Pembuatan Sabun Batang Trisna Maulana; Anis Feblin; Gitta Destalya Adrian Nova; Eka Meiliya Dona; Yulitiawati; Mardiah Kenamon; Hasiatul Aini
Jurnal Pengabdian kepada Masyarakat (DIASYA) Vol. 1 No. 2 (2025): Jurnal Pengabdian Kepada Masyarakat (DIASYA)
Publisher : Rumah Jurnal PT Citra Air Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71200/diasya.v1i2.98

Abstract

Salah satu sumber asam lemak yang sering dijumpai dalam lingkungan kehidupan sehari-hari adalah mnyak goreng. Limbah minyak goreng yang telah digunakan seringnya langsung dibuang  ke lingkungan sekitar rumah  tanpa melalui proses pengolahan terlebih dahulu. Hal ini terjadi dikarenakan kurangnya pengetahuan dan kesadaran masyarakat akan bahaya  pembuangan limbah  minyak goreng secara langsung baik bagi lingkungan maupun bagi kesehatan. Karena hal tersebut menjadi salah satu alasan untuk memanfaatkan limbah minyak  goreng menjadi sabun batang yang bisa dimanfaatkan dalam kehidupan sehari-hari dan bisa mendorong meningkatkan perekonomia masyarakat. Kegiatan ini berlokasi di Desa Tanjung Makmur Kecamatan Peninjauan yang melibatkan karang taruna dan ibu-ibu PKK.
Co-Authors Anis Feblin Eka Meiliya Dona Gitta Destalya Adrian Nova Haniza Tarama Dhanti Hasiatul Aini MARDIAH KENAMON Sindy Safitri Trisna Maulana Ulpa Sari Yantika