Jema Jurnal Ilmiah Bidang Akuntansi dan Manajemen最新文献_第8页

Pengaruh Likuiditas, Profitabilitas, Financial Leverage, dan Arus Kas Operasi Dalam Memprediksi Kondisi Financial Distress 流动性、利润率、金融杠杆和现金流动对预测Distress财务状况的影响

Jema Jurnal Ilmiah Bidang Akuntansi dan Manajemen Pub Date : 2021-12-30 DOI: 10.30630/jam.v16i2.143

Dita Maretha Rissi, Lisa Amelia Herman

{"title":"Pengaruh Likuiditas, Profitabilitas, Financial Leverage, dan Arus Kas Operasi Dalam Memprediksi Kondisi Financial Distress","authors":"Dita Maretha Rissi, Lisa Amelia Herman","doi":"10.30630/jam.v16i2.143","DOIUrl":"https://doi.org/10.30630/jam.v16i2.143","url":null,"abstract":"Financial distress occurs before the bankruptcy of a company. Thus the financial distress model needs to be \u0000developed, because by knowing the company's financial distress from an early age, it is hoped that actions can \u0000be taken to anticipate conditions that lead to bankruptcy. Financial distress can be measured through financial \u0000statements by analyzing financial statements. This study aims to determine and analyze the effect of liquidity, \u0000profitability, financial leverage, and operating cash flow in predicting financial distress conditions for \u0000manufacturing companies listed on the Indonesia Stock Exchange in 2016-2020. Data from the company's \u0000official website and completed from the IDX and ICMD websites. There are independent variables, namely \u0000liquidity, profitability, financial leverage, and operating cash flow, while the dependent variable in this study is \u0000financial distress. The data analysis method used in this research is logistic regression analysis method which \u0000aims to determine the role of each independent variable in influencing the dependent variable. The results of \u0000this study indicate that liquidity has no effect on financial distress, meaning that if the company is able to pay \u0000its debts well, then it is likely that the company will not experience financial distress. Profitability has no effect \u0000on financial distress, meaning that the size of the company's profit value has no effect on the company so that \u0000it avoids financial distress conditions. Financial leverage has a positive effect on financial distress, meaning that \u0000if the company has higher debt and is not followed by high sales results, it can allow failure to pay debts which \u0000causes the company to be in financial distress. Cash flow has no effect on financial distress, meaning that if the \u0000company has a good operating cash flow value, it will not experience financial distress.","PeriodicalId":32404,"journal":{"name":"Jema Jurnal Ilmiah Bidang Akuntansi dan Manajemen","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-12-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"88191739","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 5

Pengukuran Kinerja Keuangan Dengan Rasio Arus Kas Pada Perusahaan Pertambangan yang Terdaftar di BEI 与北注册矿业公司现金流之比的财务表现比例

Jema Jurnal Ilmiah Bidang Akuntansi dan Manajemen Pub Date : 2021-12-30 DOI: 10.30630/jam.v16i2.154

Y. Rachmawati, M. Pamuji

{"title":"Pengukuran Kinerja Keuangan Dengan Rasio Arus Kas Pada Perusahaan Pertambangan yang Terdaftar di BEI","authors":"Y. Rachmawati, M. Pamuji","doi":"10.30630/jam.v16i2.154","DOIUrl":"https://doi.org/10.30630/jam.v16i2.154","url":null,"abstract":"This research was conducted to determine the financial performance of mining companies listed on the Indonesia Stock Exchange in 2017-2019. Mining companies were selected for research because this industry was not included in the business fields that were reported to support the Indonesian economy in 2019, especially with the outbreak of the Covid-19 pandemic. The high death rate and the rapid spread of this virus have made policies from the government, including limiting activities both domestically and internationally. Even some import-export destination countries have locked down, which of course will affect the productivity and financial performance of the mining industry. From a population of 47 mining companies, only 10 companies met the criteria and were selected as samples. The type of data used is quantitative data. Secondary data sources. Financial performance is measured using a cash flow ratio consisting of 5 liquidity ratios and 2 flexibility ratios. The results showed that based on the cash flow ratio, the majority of mining companies did not have good performance and were still below the standard. Of the eight ratios, only the cash coverage ratio is the most achievable by mining companies. The value of the cash flow ratio of mining companies has decreased during the Covid-19 pandemic.","PeriodicalId":32404,"journal":{"name":"Jema Jurnal Ilmiah Bidang Akuntansi dan Manajemen","volume":"8 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-12-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"89101622","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 2

Analisis Determinan Agresivitas Pajak Pada Perusahaan Sektor Industri 工业部门税收优惠确定性分析

Jema Jurnal Ilmiah Bidang Akuntansi dan Manajemen Pub Date : 2021-12-30 DOI: 10.30630/jam.v16i2.161

Zona Atasa Azizah Sabna, S. Wulandari

{"title":"Analisis Determinan Agresivitas Pajak Pada Perusahaan Sektor Industri","authors":"Zona Atasa Azizah Sabna, S. Wulandari","doi":"10.30630/jam.v16i2.161","DOIUrl":"https://doi.org/10.30630/jam.v16i2.161","url":null,"abstract":"This research aimed to analyze the factors affecting tax aggressiveness. The variables used were leverage, intensity of inventory, intensity of fixed asset, profitability, and liquidity. The approach used was quantitative with secondary data sources obtained from annual financial reports on the Indonesia Stock Exchange (IDX). The population of this research were 53 manufacturing industry companies listed on the Indonesia Stock Exchange (IDX) in the 2017-2020 period using the purposive sampling method. Based on the purposive sampling method, 84 samples were obtained from 21 manufacturing industry companies listed on the IDX for the 2017-2020 period. The data analysis technique in this research used panel data with the Eviews Program as a tool. The results obtained indicated that the factors affecting tax aggressiveness were the variable intensity of fixed assets and profitability. This research states that the intensity of fixed assets has a negative and significant effect on tax aggressiveness, while profitability has a positive and significant effect on tax aggressiveness. Meanwhile, the factors that have no effect on tax aggressiveness are the variables of leverage, intensity of inventory, and liquidity.","PeriodicalId":32404,"journal":{"name":"Jema Jurnal Ilmiah Bidang Akuntansi dan Manajemen","volume":"38 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-12-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"75926288","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 4

Faktor-Faktor Yang Mempengaruhi Kepatuhan Wajib Pajak Orang Pribadi 影响个人纳税人服从的因素

Jema Jurnal Ilmiah Bidang Akuntansi dan Manajemen Pub Date : 2021-12-30 DOI: 10.30630/jam.v16i2.152

Yulana Wicaksari, S. Wulandari

引用次数: 0

Pengaruh E-Commerce Terhadap Pendapatan UMKM Yang Bermitra Gojek Dalam Masa Pandemi Covid-19

Jema Jurnal Ilmiah Bidang Akuntansi dan Manajemen Pub Date : 2021-12-30 DOI: 10.30630/jam.v16i2.159

Martha Rianty, Pipit Fitri Rahayu

{"title":"Pengaruh E-Commerce Terhadap Pendapatan UMKM Yang Bermitra Gojek Dalam Masa Pandemi Covid-19","authors":"Martha Rianty, Pipit Fitri Rahayu","doi":"10.30630/jam.v16i2.159","DOIUrl":"https://doi.org/10.30630/jam.v16i2.159","url":null,"abstract":"Tight business competition, especially during the COVID-19 pandemic until the second semester in 2021, is still very much felt. Consumer incomes are starting to decline and the urgency of using technology is due to direct buying activities that are recommended to use electronic money more nowadays. The emergence of the e-commerce market has created vast market opportunities for retailers and logistics service providers, can increase purchase and sales satisfaction and can facilitate the ability of logistics service providers to manage greater. This is what makes us as researchers want to know how much influence e-commerce has on income, especially for MSMEs that have used e-commerce in the South Sumatra area. The population in this study is MSME users of e-commerce. The sampling technique used non-probability sampling with purposive sampling type obtained as many as 397 samples. By using the multiple linear regression technique, the results obtained that the interface, navigation, content, and reliability variables have a significant effect on the income of MSMEs in South Sumatra during the COVID-19 pandemic, while technical variables have no effect on the income of MSMEs in South Sumatra.","PeriodicalId":32404,"journal":{"name":"Jema Jurnal Ilmiah Bidang Akuntansi dan Manajemen","volume":"7 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-12-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"90357281","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 4

Pengaruh Likuiditas, Leverage, Kebijakan Dividen, Ukuran Perusahaan, Good Corporate Governance dan Sales Growth Terhadap Nilai Perusahaan 流动性、杠杆、股息政策、企业规模、良好的公司治理和销售……对企业价值的影响

Jema Jurnal Ilmiah Bidang Akuntansi dan Manajemen Pub Date : 2021-12-30 DOI: 10.30630/jam.v16i2.157

Nita Putri Herdiani, Tenny Badina, Rita Rosiana

{"title":"Pengaruh Likuiditas, Leverage, Kebijakan Dividen, Ukuran Perusahaan, Good Corporate Governance dan Sales Growth Terhadap Nilai Perusahaan","authors":"Nita Putri Herdiani, Tenny Badina, Rita Rosiana","doi":"10.30630/jam.v16i2.157","DOIUrl":"https://doi.org/10.30630/jam.v16i2.157","url":null,"abstract":"This study was conducted to determine the effect of liquidity, leverage, dividend policy, firm size, good corporate governance, and sales growth on firm value in manufacturing companies listed on the Indonesian Sharia Stock Index (ISSI) for the 2016 – 2020 period. Listed on the Indonesian Sharia Stock Index (ISSI) with a study period of 5 years. The sample selection method was purposive sampling and obtained 29 companies that matched the sample criteria. The data analysis method uses panel data and ordinary least square (OLS). The results of hypothesis testing show that partially liquidity has a negative and significant effect on firm value, leverage has a negative and significant effect on firm value, dividend policy has a positive and significant effect on firm value, firm size has a positive and significant effect on firm value, board of commissioners size has a negative and significant effect on firm value, audit committee size has a negative and significant effect on firm value, and sales growth has a negative and significant effect on firm value. Simultaneously there is a significant influence of liquidity, leverage, dividend policy, firm size, board of commissioners size, audit committee size, and sales growth on firm value.","PeriodicalId":32404,"journal":{"name":"Jema Jurnal Ilmiah Bidang Akuntansi dan Manajemen","volume":"19 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-12-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"85928551","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 1

Pengaruh Kinerja Keuangan dan Non Keuangan terhadap Pengungkapan Corporate Social Responsibility (CSR) 财务表现和非金融表现对企业社会责任的影响(CSR)

Jema Jurnal Ilmiah Bidang Akuntansi dan Manajemen Pub Date : 2021-11-30 DOI: 10.35326/jiam.v4i2.1416

Muhammad Iqbal, Nichen Nichen

{"title":"Pengaruh Kinerja Keuangan dan Non Keuangan terhadap Pengungkapan Corporate Social Responsibility (CSR)","authors":"Muhammad Iqbal, Nichen Nichen","doi":"10.35326/jiam.v4i2.1416","DOIUrl":"https://doi.org/10.35326/jiam.v4i2.1416","url":null,"abstract":"Studi empiris ini bertujuan untuk menguji pengaruh kinerja keuangan dan non keuangan terhadap pengungkapan Corporate Social Responsibility (CSR). Adapun variabel kinerja keuangan yang diteliti adalah kepemilikan manajemen (MAN), leverage (DER), profitabilitas (ROA), dan variabel kinerja non keuangan adalah tipe industri (IND). Populasi dalam penelitian adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2018 dengan metoda purposive sampling sehingga diperoleh sampel sebanyak 143 perusahaan. Data dianalisis dengan analisis regresi berganda dengan tiga uji asumsi klasik menggunakan SPSS 21,0 for windows. Hasil penelitian menunjukkan bahwa variabel profitabilitas (ROA) dan tipe industri (IND) berpengaruh positif terhadap pengungkapan CSR, sedangkan variabel kepemilikan manajemen (MAN) dan tingkat leverage (DER) tidak memiliki pengaruh terhadap pengungkapan CSR. Dengan demikian, disimpulkan bahwa perusahaan dengan tipe industri high atau skala besar dan tingkat profitabilitas yang tinggi, cenderung akan melakukan pengungkapan informasi sosial lebih banyak sebagai bentuk tanggung jawab perusahaan kepada masyarakat serta menjaga eksistensinya.","PeriodicalId":32404,"journal":{"name":"Jema Jurnal Ilmiah Bidang Akuntansi dan Manajemen","volume":"57 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-11-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"80299864","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Pengaruh Faktor Psikologis dan Faktor Sosial Terhadap Keputusan Mahasiswa dalam Memilih Program Studi Manajemen pada Fakultas Ekonomi Universitas Muhammadiyah Buton 学生选择管理研究计划的心理和社会因素对学生的决定的影响

Jema Jurnal Ilmiah Bidang Akuntansi dan Manajemen Pub Date : 2021-11-30 DOI: 10.35326/jiam.v4i2.2043

Hasni Hasni, Dwi Agustyawati, Deki Pardana

引用次数: 1

Optimalisasi Pengelolaan Zakat Profesi di Kota Baubau 包博镇扎卡特职业的优化管理

Jema Jurnal Ilmiah Bidang Akuntansi dan Manajemen Pub Date : 2021-11-30 DOI: 10.35326/jiam.v4i2.1454

I. W. Sujana, N. A. Ridzal

{"title":"Optimalisasi Pengelolaan Zakat Profesi di Kota Baubau","authors":"I. W. Sujana, N. A. Ridzal","doi":"10.35326/jiam.v4i2.1454","DOIUrl":"https://doi.org/10.35326/jiam.v4i2.1454","url":null,"abstract":"Suatu hal baru dalam hukum islam yakni zakat profesi. Undang-Undang atau aturan yang ketat mengenai zakat profesi tidak termuat dalam al-Qur’an maupun hadist Di Indonesia Potensi zakat belum dikelola secara professional dan belum berkembang optimal. Penyebabnya adalah belum efektifnya lembaga pengelola zakat dalam hal pola pengelolaan berdasarkan aspek penghimpunan, pengelolaan, penyaluran, pemantauan dan evaluasi. Kajian ini akan mengkaji peraturan perundang-undangan yaitu UU administrasi zakat No. 23 Tahun 2011 sebagai landasan hukum Badan Amil Zakat Kota Baubau. Dengan pendekatan sosiologis adalah tentang bagaimana pengelolaan zakat profesi yang dilakukan oleh Badan Amil Zakat Kota Baubau. Kemudian bagaimana Badan Amil Zakat Kota Baubau mengoptimalkan penyelenggaraan zakat Profesi sesuai Undang-Undang Nomor 23 Tahun 2011. Badan Amil Zakat Kota Baubau dalam hal pengumpulan zakat profesi belum dilakukan secara maksimal, dari jumlah yang seharusnya dapat dikumpulkan. Zakat yang dikumpulkan baru sebatas zakat profesi di kalangan ASN dengan jumlah yang relatif sangat minim. Profesi lainnya seperti pengacara, dosen, dokter di Kota Baubau belum dilibatkan. Pengumpulan zakat ini dalam pelaksanaannya oleh BAZNAS Kota Baubau masih memiliki kekurangan yakni masih kurangnya perluasan sosialisasi terkait zakat dan pembaruan pengumpulan zakat Profesi sehingga potensi zakat Profesi belum optimal sesuai harapan.","PeriodicalId":32404,"journal":{"name":"Jema Jurnal Ilmiah Bidang Akuntansi dan Manajemen","volume":"51 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-11-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"78845816","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Pengaruh Angka Harapan Lama Sekolah, Rata-Rata Lama Sekolah, Pengeluaran per Kapita Terhadap Indeks Pembangunan Manusia 学校预期数字的影响，学校平均水平，人均人类发展指数的支出

Jema Jurnal Ilmiah Bidang Akuntansi dan Manajemen Pub Date : 2021-11-30 DOI: 10.35326/jiam.v4i2.1718

Erly Nofriyanty Manurung, Francis M. Hutabarat

{"title":"Pengaruh Angka Harapan Lama Sekolah, Rata-Rata Lama Sekolah, Pengeluaran per Kapita Terhadap Indeks Pembangunan Manusia","authors":"Erly Nofriyanty Manurung, Francis M. Hutabarat","doi":"10.35326/jiam.v4i2.1718","DOIUrl":"https://doi.org/10.35326/jiam.v4i2.1718","url":null,"abstract":"Indeks pembangunan manusia berperan penting dalam mengukur atau menentukan ketercapaian dalam pembangunan kualitas hidup dan peringkat pembangunan suatu negara. Dengan meningkatnya level dari bagian pembentuk indeks pembangunan manusia ini maka akan sangat berpengaruh ke segala aspek baik dari segi kualitas hidup, kesehatan, umur panjang dan peningkatan kualitas SDM. Penelitian ini bertujuan untuk mengetahui bagaimana angka harapan lama sekolah, rata-rata lama sekolah, pengeluaran per kapita mempengaruhi indeks pembangunan manusia di indonesia. Metode yang dilakukan pada penelitian ini ialah metode deskriptif, data yang digunakan adalah data sekunder pada laporan Badan Pusat Statistik terkait data indeks pembangunan manusia, harapan lama sekolah, rata rata lama sekolah dan pengeluaran per kapita dari tahun 2019-2020. Data yang didapatkan merupakan data per bulan dari 34 provinsi 2 tahun pengamatan sehingga jumlah sampel penelitian adalah 68 data. Hasil penelitian ini secara parsial menunjukan bahwa rata-rata lama sekolah dan pengeluaran per kapita berpengaruh signifikan terhadap indeks pembangunan manusia sedangkan angka harapan lama sekolah tidak berpengaruh signifikan terhadap indeks pembangunan manusia. Hasil penelitian juga secara bersama-sama secara simultan berpengaruh signifikan pada tingkat signifikan 5% terhadap indeks pembangunan manusia.","PeriodicalId":32404,"journal":{"name":"Jema Jurnal Ilmiah Bidang Akuntansi dan Manajemen","volume":"17 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-11-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"86180385","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 3