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All Journal AMMA : Jurnal Pengabdian Masyarakat Journal of Innovative and Creativity
Deviana Sofyan
Universitas Persada Bunda Indonesia
Humanities Chemistry Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Mathematics Nursing Social Sciences Other

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Pengaruh Return On Assets (ROA) Dan Arus Kas Operasi Terhadap Kondisi Financial Distress Pada Perusahaan Jasa Sub Sektor Transportasi & Logistic Yang Terdaftar Di Bursa Efek Indonesia Tahun 2020-2022 Deviana Sofyan; Elmi Yadi; Sepniati Anak Ampun
Journal of Innovative and Creativity Vol. 5 No. 3 (2025)
Publisher : Fakultas Ilmu Pendidikan Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joecy.v5i3.3653

Abstract

This study is to examine the relationship between financial distress and returns on assets, operating cash flow, and the combination of the two in service companies listed on the Indonesia Stock Exchange that fall under the Transportation & Logistics subsector from 2020 to 2022. Between 2020 and 2022, 34 stocks belonging to transportation and logistics service providers listed on the Indonesia Stock Exchange made up the study's population. To conduct this research, a purposive sampling strategy was employed to choose a sample of 28 service providers from the transportation and logistics subsector. Methods used in this research include descriptive statistics, multiple linear regression analysis, and classical assumption tests; data gathering approaches include documentation. The study employs a descriptive quantitative approach. Using a t-test to test hypotheses, we found that operating cash flow significantly impacted financial distress in transportation and logistics service companies listed on the Indonesia Stock Exchange from 2020 to 2022, but returns on assets had no significant effect. Companies listed on the Indonesia Stock Exchange in the transportation and logistics subsector from 2020 to 2022 had less financial difficulty when ROA and operational cash flow improved together, according to the F test. The determination coefficient (R2) test showed that returns on assets and operational cash flow accounted for 44.1% of the financial distress variable, while other factors, which were not assessed in this research, accounted for the remaining 55.9%.
Asistensi Relawan Pajak Dalam Meningkatkan Kepatuhan Wajib Pajak Orang Pribadi Di Tax Center STIE Persada Bunda Tahun 2024 Jusmarni; Deviana Sofyan; Asepma Hygi Prihastuti; Annesa Adriyani; Dodi Agusra; Irsyadi Zain; Y Rahmat Akbar; Tat Marlina; A'ang Chaarnaillan
AMMA : Jurnal Pengabdian Masyarakat Vol. 3 No. 11 : Desember (2024): AMMA : Jurnal Pengabdian Masyarakat
Publisher : CV. Multi Kreasi Media

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Abstract

Taxes are mandatory levies which are one of the sources of state income which will be used for the development of the country and society based on applicable laws. A tax volunteer is someone who voluntarily contributes their time, energy, thoughts and expertise to play an active role in tax education activities. Tax volunteer assistance is one of the programs initiated by the Directorate General of Taxes (DJP) of the Ministry of Finance of the Republic of Indonesia in order to increase taxpayer compliance in carrying out their tax obligations. A tax center is an institution at a university that functions as a center for study, education, training and socialization of taxation to the campus environment, taxpayers and the community independently. This activity is a form of joint agreement program between the Directorate General of Taxes, Riau Regional Office and  the Persada Bunda College of Economics.
Co-Authors A'ang Chaarnaillan Annesa Adriyani Asepma Hygi Prihastuti Dodi Agusra Elmi Yadi Irsyadi Zain Jusmarni Sepniati Anak Ampun Tat Marlina Y Rahmat Akbar