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p-Index From 2021 - 2026
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This Author published in this journals
All Journal Jurnal Ilmiah Manajemen Kesatuan Journal of Economics and Business (JECOMBI) Journal of Finance Integration and Business Independence
Sabaruddin Chaniago
Universitas Pembinaan Masyarakat Indonesia, Indonesia
Chemistry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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The Effect of Current Ratio, Debt to Equity Ratio, and Return on Assets on Financial Distress Amin Hou; Sabaruddin Chaniago; Sri Kawuri; Tyus Windi Ayuni; Dwi Pertiwi Anggraini
Jurnal Ilmiah Manajemen Kesatuan Vol. 13 No. 6 (2025): JIMKES Edisi November 2025
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jimkes.v13i6.4155

Abstract

The banking sector is a key driver of economic growth and financial stability, but it remains exposed to various risks that can lead to financial distress. Early detection using financial ratio analysis is therefore essential to strengthen resilience and protect stakeholder confidence. This study aims to examine the impact of financial ratios on financial distress. This study analyzes the current ratio, debt to equity ratio, and return on assets. The employed study methodology is a quantitative technique utilizing secondary data obtained from financial reports. Data were evaluated by multiple linear regression to ascertain both partial and simultaneous impacts of financial ratios on financial hardship. The findings indicate that current ratio, debt equity ratio, and return on assets significantly influence financial strain to some extent. Concurrent testing indicates that the three independent factors collectively exert a significant impact on financial hardship, with a determination coefficient of 75.9%. These findings affirm that effective management of liquidity, debt composition, and profitability is essential in mitigating the risk of financial distress within the banking industry. Practically, banks should actively manage liquidity, debt, and profitability to prevent financial distress.
When Digital Finance Is Not Enough: Digital Capability and MSME Business Resilience Rafida Khairani; Herlin Munthe; Sabaruddin Chaniago; Cici Handayani
Journal of Finance Integration and Business Independence Vol. 2 No. 1 (2026): Journal of Finance Integration and Business Independence
Publisher : YAYASAN BINA BISNIS NUSANTARA MEDAN

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Abstract

This study examines the impact of accounting knowledge and taxpayer attitudes on tax compliance among Small and Medium Enterprises (SMEs) in North Medan. Using a quantitative approach, data were collected through surveys distributed to SME owners and managers who are directly involved in financial decision-making. The study found that both accounting knowledge and positive taxpayer attitudes significantly influence tax compliance. Accounting knowledge enables business owners to understand tax obligations and manage financial records accurately, leading to improved compliance. Meanwhile, taxpayer attitudes, such as the perception of fairness and trust in the tax system, also play a crucial role in determining the level of compliance. The results suggest that enhancing accounting education and fostering positive attitudes toward taxation could improve tax compliance in the SME sector. This research provides valuable insights for policymakers and tax authorities aiming to promote compliance through targeted educational programs and awareness campaigns.
The Development of Halal Tourism and its Impact on Economic Growth in North Sumatra Nirmadarningsih Hiya; Shamir Hashim Syarif; Sabaruddin Chaniago; Nasib Nasib; Tennisya Febriyanti Suardi
Journal of Economics and Business (JECOMBI) Vol. 6 No. 01 (2026): Journal of Economics and Business (JECOMBI), 2026
Publisher : SEAN Institute

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Abstract

This study examines the effect of halal tourism development on economic growth in North Sumatra during the 2020–2025 period. Halal tourism development is represented by the growth of halal certification and the accommodation and food service sector, while economic growth is measured using the growth rate of Gross Regional Domestic Product at constant prices. The study employed a quantitative descriptive-associative design using secondary data from 33 regencies and municipalities, resulting in 198 observations. Data obtained from Statistics Indonesia and the Halal Product Assurance Organising Agency were analysed using SPSS through multiple linear regression, partial and simultaneous tests, and the coefficient of determination. The findings indicate that halal certification growth and the growth of the accommodation and food service sector have positive and statistically significant effects on economic growth. Simultaneously, both variables significantly influence regional economic growth and explain 64.3% of its variation. These findings highlight the importance of strengthening halal certification and tourism-supporting services to promote regional economic development.
Co-Authors Amin Hou Cici Handayani, Cici Dwi Pertiwi Anggraini Herlin Munthe Nasib Nirmadarningsih Hiya Rafida Khairani Shamir Hashim Syarif Sri Kawuri Tennisya Febriyanti Suardi Tyus Windi Ayuni