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Journal : Jurnal Akuntansi Barelang

PENGARUH SISTEM INFORMASI AKUNTANSI DAN PELATIHAN KERJA TERHADAP KINERJA KARYAWAN PT. BANK MANDIRI (PERSERO) Tbk AREA PLUIT SELATAN Eka Kusuma Dewi; Anggun Putri Romadhina
JURNAL AKUNTANSI BARELANG Vol 7 No 1 (2022): Jurnal Akuntansi Barelang
Publisher : LPPM Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33884/jab.v7i1.6514

Abstract

This study aims to analyze the accounting information system and job training on employee performance either partially or simultaneously. This research was conducted at Pt Bank Mandiri (Persero) Tbk South Pluit Area. The type in this research is quantitative research. This sampling uses a saturated sample technique in which all the population is sampled in this study, amounting to 57 respondents, and data collection in this study includes observation, questionnaires and literature study. Data analysis techniques in this study are validity, reliability, classical assumption test, descriptive analysis, multiple linear analysis and hypothesis testing. by using the SPSS Version 25 application program. The results of this study indicate that simultaneously accounting information systems and job training affect employee performance, partially accounting information system affects employee performance and job training affects employee performance.
PENGARUH RASIO KEUANGAN DALAM MEMPREDIKSI KONDISI FINANCIAL DISTRESS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2017-2021 Anggun Putri Romadhina; Eka Kusuma Dewi
JURNAL AKUNTANSI BARELANG Vol 7 No 2 (2023): Jurnal Akuntansi Barelang
Publisher : LPPM Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33884/jab.v7i2.7355

Abstract

This study aims to obtain empirical evidence regarding the effect of liquidity ratios, leverage, activity, profitability and sales stability on financial distress in manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2021 period. There were 50 companies that were indicated to be experiencing financial distress so that they were delisted from the Indonesia Stock Exchange during 2017-2021, one of the reasons being that they had been declared bankrupt/bankrupt and the opportunity to live was disrupted. This is a threat that can be experienced by all companies regardless of the type or size of the company and can occur at any time. The population in this study are all manufacturing companies listed on the Indonesia Stock Exchange (IDX) which issued financial reports during 2017-2021. . The samples obtained based on the purposive sampling method amounted to 50 sample data of observational data. The data analysis technique in this study is multiple linear regression. The results of this study indicate that the liquidity ratio, leverage ratio, profitability and sales growth have a significant effect on financial distress. Meanwhile, the activity ratio has no significant effect on financial distress.