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All Journal JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN Indonesia Accounting Research Journal
Selly Puspita Sari
Universitas Aisyah Pringsewu, Indonesia
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Mathematics

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The analysis of liquidity and profitability ratios to assess financial distress potential in the balken wood business in Piabung Village Widiarti Widiarti; Selly Puspita Sari
Indonesia Accounting Research Journal Vol. 13 No. 2 (2025): December: Auditing, Finance, Accounting, Management
Publisher : Institute of Accounting Research and Novation (IARN)

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Abstract

This study aims to analyse liquidity and profitability ratios in assessing the potential for financial distress in the balken wood business in Piabung Village. The main urgency faced by the business is the slow turnover of receivables, which disrupts cash flow and threatens business continuity. This research employs a qualitative descriptive approach using a case study method. Data collection techniques include basic financial documentation and semi-structured interviews with three key informants: the business owner and two administrative staff. Data analysis is conducted using Miles and Huberman's interactive model, which involves data reduction, data display, and conclusion drawing. The results show that the business lacks an understanding of the importance of financial ratios and does not maintain formal financial statements. The business’s cash flow heavily depends on receivable payments, so delays from customers result in difficulties meeting obligations to third parties, including banks. Nevertheless, the business manages to remain profitable by minimizing operational costs and adjusting production volume. The main strategies to address financial distress include accelerating receivable collection, maintaining communication with banks, and implementing strict cash management. The findings highlight the importance of improving financial literacy and adopting simple bookkeeping systems to help small businesses manage finances and anticipate financial distress more effectively.
Levers of Eco-Control: Linking Environmental Concern, Stakeholder Pressure in Predicting Green Behaviour Sari, Selly Puspita Sari; Fuadi, Fauzan
Jurnal Akuntansi, Keuangan, dan Manajemen Vol 7 No 2 (2026): Maret
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v7i2.5625

Abstract

Purpose: This study investigates the influence of environmental concern and stakeholder pressure on green behavior in hospital medical waste management, with the Levers of Eco-Control (LoEC) as a mediating variable. The research emphasizes the importance of managerial control systems in translating environmental strategies into sustainable operational practices. Methodology: Data were obtained from 140 respondents directly involved in hospital waste management activities. The data were analyzed using the Structural Equation Modeling Partial Least Squares (SEM-PLS) method to test the relationships among environmental concern, stakeholder pressure, LoEC, and green behavior. Results: Stakeholder pressure has a significant positive effect on both LoEC and green behavior. LoEC strengthens green behavior and mediates the relationship between stakeholder pressure and environmentally responsible practices. Conversely, environmental concern does not exhibit a significant direct or indirect influence through LoEC. Conclusions: External stakeholder pressure and structured eco-control systems are more effective in encouraging sustainable behavior than individual awareness alone. The integration of LoEC enhances hospitals’ environmental accountability and compliance with sustainability standards. Limitations: By focusing on behavioral factors, this study underscores the centrality of these factors in enhancing the effectiveness of sustainable medical waste management practices. Contributions: This study extends the LoEC framework to the healthcare sector and provides theoretical and practical insights into how control-based mechanisms can institutionalize green behavior in medical waste management.
Co-Authors Fuadi, Fauzan Widiarti Widiarti