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Zul Azmi
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Journal Editorial Address: Faculty of Economic and Business, Universitas Muhammadiyah Riau, Jalan Tuanku Tambusai (Next to Mall SKA), Tampan, Pekanbaru, Riau, Indonesia
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International Journal of Trends in Accounting Research
Published by Asosiasi Dosen Akuntansi Indonesia, KEPRI
ISSN : -     EISSN : 27745643     DOI : https://doi.org/10.54951/ijtar
Core Subject : Economy, Science, Social,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences
International Journal of Trends in Accounting Research (IJTAR) with registered number ISSN 2774-5643 (Online) is an accounting scientific journal published by Asosiasi Dosen Akuntansi Indonesia (ADAI). International Journal of Trends in Accounting Research is a refereed Journal dedicated to publish empirical research that tests, extends, or builds Accounting theory and contributes to practice. The journal publishes high quality research papers in accounting. All empirical methods, including but not limited to, qualitative, quantitative, experimental, and combination methods are welcome. Subject areas meets for publication include, but are not limited to the following fields: Management Accounting, Financial Accounting, Accounting information system, Accounting education, Corporate governance, Accounting for non-profit institutions, Finance and banking, Sharia Accounting, Corporate finance, Behavioral accounting, Capital market, Environmental accounting, International accounting, Public sector accounting, Sustainability accounting, and tax. This journal published twice a year (May and November).
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 90 Documents
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Is the Altman Z-Score Method Still Relevant in Predicting Bankruptct? A Study on PT. ESTIKA TATA TIARA TBK from 2019-2021 Miyandini, Regita; Sirait, Ruth Angelin; Pangestu, Yogi; Chen, Levina
INTERNATIONAL JOURNAL OF TRENDS IN ACCOUNTING RESEARCH Vol. 4 No. 1 (2023): International Journal of Trends in Accounting Research (IJTAR)
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (268.702 KB) | DOI: 10.54951/ijtar.v4i1.499

Abstract

The purpose of this study is to examine how much the level of bankruptcy at PT Estika Tata Tiara Tbk in 2019 - 2021, the objects to be tested in this study focus more on the elements in the income statement and statement of financial position. This research uses descriptive research with secondary information obtained from the Annual Report of PT Estika Tata Tiara Tbk. The results of the research from 2019 - 2021 obtained results in 2019 Z Score of 1.81 in 2020 Z score of -7.62 and in 2021 obtained a Z Score of -7.47 which means that the company is predicted to go bankrupt
Profitability Analysis during the covid-19 and post-covid-19 periods at PT. KMI WIRE AND CABLE Tbk fauziah, Putri; Anjani, Devi Nila; Safnah, Safnah; Fitri, Hafiza
INTERNATIONAL JOURNAL OF TRENDS IN ACCOUNTING RESEARCH Vol. 4 No. 1 (2023): International Journal of Trends in Accounting Research (IJTAR)
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (281.987 KB) | DOI: 10.54951/ijtar.v4i1.504

Abstract

The purpose of this study was to test company profitability during the covid-19 and post-covid-19 periods at PT KMI Wire and Cable Tbk. This data is obtained from the company's official website which is referenced from the Indonesian stock exchange page. The data was also confirmed through operational employees working at PT KMI Wire and Cable Tbk, for the 2019-2021 period. This type of research is descriptive and the data source used is secondary data. The research results show that the company's profitability experienced a shock during the Covid-19 pandemic, and after that difficult period, the company recovered and grew again. This is shown from the ratio of profitability to company performance in the period 2019 to 2021
Bankruptcy Prediction Analysis of PT Jembo Company Tbk 2018-2022 Erlynna, Nur; Ersianti, Junillah; Zennita, Laurencia; Wulandari, Putri
INTERNATIONAL JOURNAL OF TRENDS IN ACCOUNTING RESEARCH Vol. 4 No. 2 (2023): International Journal of Trends in Accounting Research (IJTAR)
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54951/ijtar.v4i2.512

Abstract

This research aims to report financial analysis and predict potential bankruptcy at PT Jembo Company TBK which is listed on the Indonesian stock exchange. Data was obtained from the website of the Indonesia Stock Exchange which uses the financial reports for 2018, 2019, 2020, 2021, and 2022 using the Altman Z-score method. This research is a quantitative descriptive research that is used to analyze the financial statements of PT Jembo TBK. The results show that based on the Altman Z-score analysis, PT Jembo is projected not to experience bankruptcy during the 2018-2022 period because the average value is Z-> 1.1. This shows that the company is in a safe condition with the risk of bankruptcy until it is healthy.
The Influence of Online and Offline Sales at Marina Bakoel Klambi Shop Rahmadi, Rahmadi; Dewi, Intan Kusuma
INTERNATIONAL JOURNAL OF TRENDS IN ACCOUNTING RESEARCH Vol. 4 No. 2 (2023): International Journal of Trends in Accounting Research (IJTAR)
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54951/ijtar.v4i2.525

Abstract

The current level of intense business competition forces businesspeople to continue trying to maintain their operations and compete to achieve predetermined goals. Now, selling products involves more than just offline sales or so-called traditional sales, but also utilizing information technology. Toko Marina Bakoel Klambi is faced with the problem of sales methods. Whether to stay focused on traditional methods or use information technology in the present, this study uses quantitative methods using multiple linear regression analysis in software in the form of SPSS 25 tools. Based on the results of the analysis at the 0.05 significance level, it shows that sales so far have a significant effect on the level of sales. Conversely, it can be proven that offline sales do not influence the level of sales. In addition, in the simultaneous significance test offline and during sales have a significant impact on the number of sales. So, in this case, the comparison of sales at Toko Marina Bakoel Klambi in terms of time is more useful for sellers in boosting sales
Affectors on The Financial Distress of Businesses Listed on The Indonesian Stock Exchange: Hotel, Restaurant, And Tourism Sjamsudin, Adella Vanessa; Asiah, Antung Noor; Munawaroh, RR Siti; Syahdan, Saifhul Anuar; Nastiti, Rizky; Dermawan, Budi
INTERNATIONAL JOURNAL OF TRENDS IN ACCOUNTING RESEARCH Vol. 4 No. 2 (2023): International Journal of Trends in Accounting Research (IJTAR)
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54951/ijtar.v4i2.532

Abstract

The purpose of this research is to ascertain how operating capacity, liquidity, profitability, and leverage affect financial hardship in lodging, dining, and tourism businesses that are listed on the Indonesia Stock Exchange. With 35 hotel, restaurant, and tourism enterprises listed on the Indonesia Stock Exchange, this study employs quantitative methodologies. Additionally, 12 companies were selected as samples through the use of purposive sampling. In this work, logistic regression analysis, hypothesis testing, and descriptive statistics were employed as data analytic approaches. The findings demonstrate that the profitability ratio significantly and negatively impacts financial strain. This finding suggests that a company's financial performance improves with increased profitability, putting it in a better position to avoid financial trouble. Additionally, there is a noteworthy and positive correlation between the liquidity ratio and financial difficulty. It demonstrates that a company's likelihood of experiencing financial problems increases with its liquidity. Conversely, there is a negligible and adverse impact of the leverage ratio on financial distress. This finding suggests that a company's amount of leverage has an effect on the financial difficulties it experiences. Furthermore, financial distress is positively and significantly impacted by the operational capacity ratio. This finding demonstrates that the likelihood of experiencing financial trouble increases with TATO
Accounting Students' Perceptions of The Ethics of Preparing Financial Statements Nursari, Oktavia Winda; Boedi, Soelistijono; Nastiti, Rizky; Syaefuddin, Syaefuddin; Akbar, Masithah
INTERNATIONAL JOURNAL OF TRENDS IN ACCOUNTING RESEARCH Vol. 4 No. 2 (2023): International Journal of Trends in Accounting Research (IJTAR)
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54951/ijtar.v4i2.533

Abstract

This study aims to determine the students' perceptions of the role of understanding ethics in shaping student ethics and to find out the students' perceptions of making financial statements in meeting the needs of financial statement users. The research sample was determined using the Slovin formula to obtain 100 respondents, consisting of 41 undergraduate accounting students of STIE Indonesia Banjarmasin and 59 undergraduate accounting students of Lambung Mangkurat University. The results of this study indicate significant differences in perceptions of earnings management, misstatements, and cost benefits to users of financial statements. Meanwhile, the differences in perceptions regarding disclosing sensitive information and accountability to financial statement users are insignificant.
The Influence of Financial Literacy and E-Commerce on Jambi Batik Business Performance in Danau Teluk District Jambi City Hanif, Ikhdan Fatih; Kusumastuti, Ratih; Touriano, Derist
INTERNATIONAL JOURNAL OF TRENDS IN ACCOUNTING RESEARCH Vol. 4 No. 2 (2023): International Journal of Trends in Accounting Research (IJTAR)
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54951/ijtar.v4i2.540

Abstract

This consideration looks to investigate how money-related proficiency and engagement in e-commerce affect the execution of Jambi Batik businesses within the Danau Teluk Locale of Jambi City. Utilizing a quantitative approach, essential and auxiliary information was utilized from 27 Jambi batik trade members within the Danau Teluk Subdistrict. Information collection included Likert scale surveys, and investigation consolidated Legitimacy and Unwavering quality Tests, R-Square tests, and Speculation Testing with Bootstrapping through the SmartPLS 3.0 Program. Comes shows a positive and critical relationship between money-related Education and Commerce Execution, as well as a critical impact of E-Commerce on trade execution
Regional Organizational Budget Absorption: The Role of Budget Planning, Human Resource Competence and Procurement of Goods and Services Belisca, Apra; Azmi, Zul; Sari, Dwifiona
INTERNATIONAL JOURNAL OF TRENDS IN ACCOUNTING RESEARCH Vol. 4 No. 2 (2023): International Journal of Trends in Accounting Research (IJTAR)
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54951/ijtar.v4i2.547

Abstract

This research examines the influence of budget planning, human resource competency, and procurement of goods and services on budget absorption. The object of this research was 40 OPDs, which were surveyed using a questionnaire. Data was processed from 63 respondents used in this research. This type of research is quantitative method research, and data is processed using multiple linear regression. The study results show that budget planning, human resource competence, and procurement of goods and services partially influence budget absorption in downstream Indragiri district regional apparatus organizations
The Influence of Narcissistic Behavior and Self-Esteem on Accountants' Self-Control in Interacting on Social Media with Accountant Professional Ethics as an Intervening Variable Fauziah, Ratih; Khadzil, Syed Azlan Aljaffree Syed
INTERNATIONAL JOURNAL OF TRENDS IN ACCOUNTING RESEARCH Vol. 4 No. 2 (2023): International Journal of Trends in Accounting Research (IJTAR)
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54951/ijtar.v4i2.582

Abstract

This research aims to determine the influence of narcissistic behavior and self-esteem on accounting professional ethics and to determine the influence of narcissistic behavior and self-esteem on accounting self-control in interacting on social media. The sample in this study was determined based on the Roscoe formula with 100 respondents. The analytical tool used is Smart Partial Least Square (SmartPLS) 4.0, with the Structural Equation Modeling (SEM) analysis method. The research results show (1) Narcissistic behavior influences Accountant Professional Ethics, (2) Self - Esteem influences the Professional Ethics of Accountants, (3) Narcissistic behavior has no effect on accountants self-control, (4) Self - Esteem and Accountant Professional Ethics influence the Accountant's Self-Control, (5) Narcissistic behavior does not affect accountants' self-control through accountants' professional ethics in interacting on social media, 6) Self - Esteem influences Accountants' Self Control through Accountants' Professional Ethics in interacting on social media.
Model of Green Competitive Advantage Through Green Leadership, Green Intellectual Capital, and Environmental Ethics in Industrial Enterprises in Indonesia Sudarno; Panjaitan, Harry; Rahman, Sarli; Hutahuruk, Marice; Mujiono
INTERNATIONAL JOURNAL OF TRENDS IN ACCOUNTING RESEARCH Vol. 5 No. 1 (2024): International Journal of Trends in Accounting Research (IJTAR)
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54951/ijtar.v5i1.597

Abstract

This study aims to analyse and empirically substantiate the theory of the relationship between green leadership, green intellectual capital, and environmental ethics on green competitive advantage in food and beverage companies in Indonesia. This study's population is companies in Indonesia's food and beverage industry. The sampling technique is conducted by summing the highest indicators of each variable multiplied by 5-10. The number of samples was calculated as many as 110 samples. The primary source of this research data is in the form of questionnaires, and secondary data is in the form of articles, books, and other supporting documents. Data collection techniques are used in Questionnaire instruments. Data analysis techniques include descriptive analysis and multiple linear regression analysis with the help of Smart PLS 4.0 software. The results of this study prove that green leadership, green intellectual capital, and environmental ethics have a positive and significant effect on green competitive advantage. The results of this study provide real implications for green leadership, green intellectual capital, and ecological ethics in determining environmentally friendly environmental policies to achieve a competitive advantage for food and beverage industry companies in Indonesia.

Page 5 of 9 | Total Record : 90

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