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All Journal JEJAK IJEBD (International Journal Of Entrepreneurship And Business Development) Akuntansi'45 : Jurnal Ilmiah Akuntansi CEMERLANG :Jurnal Manajemen dan Ekonomi Bisnis Journal of Management and Social Sciences Jurnal Mutiara Ilmu Akuntansi Jurnal Manajemen Kreatif dan Inovasi Open Access DRIVERset Manajemen Kreatif Jurnal Jurnal Riset Akuntansi Jurnal Riset Ekonomi dan Akuntansi Jurnal Ilmiah Dan Karya Mahasiswa FINANCE : International Journal Of Management Finance El-Mujtama: Jurnal Pengabdian Masyarakat
Maria Yovita R Pandin
Universitas 17 Agustus 1945 Surabaya
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Social Sciences Transportation

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ANALISIS PERBANDINGAN METODE SPRINGATE (S-SCORE) DAN ZMIJEWSKI (X-SCORE) DALAM MEMPREDIKSI KEBANGKRUTAN PERUSAHAAN (Studi Pada Perusahaan Tekstil dan Garmen Yang Terdaftar di Bursa Efek Indonesia Selama Periode 2018 - 2020) Luthfi Tri Hardina; Maria Yovita R Pandin
Akuntansi \'45 Vol. 2 No. 2 (2021): November : Jurnal Ilmiah Akuntansi
Publisher : Fakultas Ekonomi Program Studi Akuntansi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (290.723 KB) | DOI: 10.30640/akuntansi45.v2i2.111

Abstract

This study aims to determine whether there are differences in the results of predicting bankruptcy of textile and garment companies on the IDX using the Springate and Zmijewski methods in 2018-2020 and to find out which prediction model is the most accurate. The sample used in this study were 8 textile and garment companies listed on the IDX. The sampling technique was determined by purposive sampling method. The type of data used is secondary data with data collection using the method of documentation and literature study. The data analysis technique used is the Kruskal-Wallis H test and the level of accuracy test. The results of this study indicate that there is a significant difference between the Springate and Zmijewski methods using the Kruskal-Wallis H test. Then, the most accurate predictive methods in predicting the bankruptcy of textile and garment companies is Zmijewski with an accuracy rate of 88%.
The Influence of Financial Structure, Financial Literacy and Financial Behavior on Household Financial Resilience Using Financial Inclusion and Financial Decision as Intervening Variables On Cancer Survivors Household In East Java During COVID-19 Pandemic Maria Yovita R Pandin; Tri Ratnawati; Indrawati Yuhertiana
IJEBD (International Journal of Entrepreneurship and Business Development) Vol 4 No 1 (2021): January 2021
Publisher : LPPM of NAROTAMA UNIVERSITY

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (663.328 KB) | DOI: 10.29138/ijebd.v4i1.1273

Abstract

The research aims to analyze the influence of financial structure, financial literacy and financial behavior on household financial resilience where financial inclusion and financial decisions are intervening variables in families of cancer survivors in East Java during the Covid 19 pandemic. It uses a quantitative approach by collecting data through surveys. The population of this study is the overall data on the number of women with breast cancer in East Java. Based on secondary data obtained from the 2018 Indonesian Health Profile issued by the Ministry of Health of the Republic of Indonesia, there were 937 breast cancer sufferers in East Java up to 2018. The results showed of the determination coefficient test obtained the number 0.547826, which means that the variables used in the study are Financial Structure, Financial Literacy, Financial Behavior, Financial Inclusion and Financial Decisions can influence the Financial Resilience variable by 54.78%. Financial inclusion and financial decisions as intervening variables, where financial inclusion has a negative and significant effect, while financial decisions have a positive and significant effect.
Volatilitas Pendapatan terhadap Ketahanan Keuangan Petani di Desa Tegalrejo Blitar Pasca Pandemi Covid-19 Arma Yuli Fitriasari; Filzah Primardiningtyas; Rafa Syahrul Amrulloh; Maria Yovita R Pandin
Journal of Management and Social Sciences Vol. 2 No. 3 (2023): August : Journal of Management and Social Sciences
Publisher : Sekolah Tinggi Ilmu Administrasi Yappi Makassar Jl. Sumba no 46, Kota Makassar, Sulawesi Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jimas.v2i3.380

Abstract

Economic activity in Indonesia affects the level of state income. One sector that makes a large contribution to national income is the agricultural sector. In addition, this sector also contributes in terms of absorbing labor in the provision of food and provision of raw materials. Thus, this article discusses how the Covid-19 pandemic can affect the rise and fall of the financial resilience of farmers, the volatility of income before and after the pandemic, especially for farmers in Tegalrejo Village, Blitar Regency. The purpose of this research is to find out how farmers maintain their economy amidst storms such as Covid-19, transition, pests. The method of analysis used is descriptive qualitative by conducting interviews with farmers to obtain data. From the objectives and methods that have been used, it is known that every farmer in Tegalrejo Village has different income from one another, especially when the Covid-19 Pandemic hit and after the pandemic. In addition, many factors also affect the rise and fall of farmers' income.
Penerapan Digital Accounting Dalam Membangun Keunggulan Bersaing Pada UKM Kec. Benowo Surabaya Roy Hanafi; Hazzar Al Oktha Rahmatika; Salsabila Aprilia; Maria Yovita R Pandin
Manajemen Kreatif Jurnal Vol 1 No 3 (2023): Agustus: Manajemen Kreatif Jurnal
Publisher : Sekolah Tinggi Ilmu Ekonomi Trianandra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/makreju.v1i3.1678

Abstract

Tujuan dari penelitian ini dengan menggunakan metode deskriptif kualitatif adalah untuk mengetahui penerapan digitalisasi akuntansi pada akuntansi UKM di Kecamatan Benowo Kota Surabaya, dan memahami pentingnya digitalisasi pada UKM. Karena pemahaman dan penerapan digitalisasi akuntansi memudahkan UKM untuk mencatat atau menyajikan laporan keuangan dan menciptakan keunggulan kompetitif bagi UKM. Populasi yang digunakan dalam penelitian ini adalah UKM yang ada di Kecamatan Benowo Kota Surabaya, dan pengambilan sampel dilakukan dengan kuesioner sebanyak 10 UKM. Hasil survei menunjukkan bahwa masih ada beberapa UKM yang belum menerapkan sistem akuntansi digital. karena kurangnya pemahaman terhadap informasi yang diterima untuk mengimplementasikan sistem. Namun, beberapa UKM telah berhasil menerapkan sistem digitalisasi akuntansi ini.
Pengaruh Rasio Likuiditas, Leverage, Dan Profitabilitas Terhadap Financial Resilience Pada Industri Food And Beverage (F&B) Dalam Masa Krisis Ekonomi Ari Setyo Wati; Mayrilin Kayla Dedyanti; Nabilah Febriyanti; Maria Yovita R Pandin
CEMERLANG : Jurnal Manajemen dan Ekonomi Bisnis Vol. 3 No. 3 (2023): Agustus : Jurnal Manajemen dan Ekonomi Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/cemerlang.v3i3.1358

Abstract

This study aims to determine the financial performance of financial resilience in times of crisis of each company engaged in the Food and Beverage (F&B) sector, namely PT Indofood Sukses Makmur Tbk, PT Unilever Indonesia Tbk, and PT Sentra Food Indonesia Tbk during 2019- 2021 through ratio analysis. The data analysis method used is a quantitative descriptive method, namely by collecting, processing, and interpreting the data obtained so that it can provide a clear picture of the situation under study based on the numbers. The result of this study is that the liquidity ratio has a significantly positive effect on financial resilience. While the leverage ratio and profitability ratios have no significant positive effect on financial resilience.
STRATEGI FINANCIAL RESILIENCE TERHADAP ANCAMAN RESESI EKONOMI PADA UMKM DI KEC. MENGANTI Widya Novita Sari; Dita Fitriani; Indri Widya Wulandari; Maria Yovita R Pandin
CEMERLANG : Jurnal Manajemen dan Ekonomi Bisnis Vol. 3 No. 3 (2023): Agustus : Jurnal Manajemen dan Ekonomi Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/cemerlang.v3i3.1367

Abstract

Tujuan dari penelitian ini untuk mengembangkan strategi financial resilience pada UMKM dalam mengatasi masalah ancaman resesi ekonomi. Penelitian ini menggunakan analisis deskriptif dengan pendekatan kualitatif. Populasi penelitian ini adalah UMKM di Kec. Menganti, sampel dari penelitian berjumlah 4 informan dari 93 UMKM dengan jenis usaha yang berbeda. Teknik pengumpulan data melalui observasi dan wawancara. Hasil dari penelitian ini membuktikan bahwa strategi financial resilience memiliki peran penting dalam perkembangan perekonomian UMKM di Kec. Menganti, karena dengan strategi financial resilience yang baik dan benar dapat menjaga agar keuangan usaha tetap berjalan stabil. UMKM juga diyakini mempunyai ketahanan ekonomi yang kuat sehingga dapat menjadi penopang bagi stabilitas sistem keuangan dan perekonomian.
Penerapan Green Accounting Dalam Pengelolaan Tempat Wisata Hutan Mangrove Di Surabaya Sunia Apriyono; Naafika Rachma Rozani; Dyah Putri Agustin; Maria Yovita R Pandin
CEMERLANG : Jurnal Manajemen dan Ekonomi Bisnis Vol. 3 No. 3 (2023): Agustus : Jurnal Manajemen dan Ekonomi Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/cemerlang.v3i3.1373

Abstract

Green accounting is an accounting approach that focuses on measuring, reporting and controlling economic activity that takes into account environmental impacts. The research objective of Mangrove Forest Tourism in Surabaya is to determine tourism potential and attractiveness, development strategy and community and government participation in the development of objects and attractions for Mangrove Forest Tourism in Surabaya. This tour provides beautiful scenery as well as exciting and educational. The results of this study are the implementation of Mangrove Forest management as a tourist spot in Surabaya which is quite good and has proven to be able to attract visitors and improve the economy of the local community in the area.
ANALISIS MELEMAHNYA PEREKONOMIAN TERHADAP FINANCIAL RESILIENCE PADA INDUSTRI PARIWISATA DI SURABAYA SELAMA PANDEMI COVID-19 Meilita Rizkynanda; Argaleka Ayu Candraningsih; Titus Gustiagung Grace Widya Arta; Maria Yovita R Pandin
Jurnal Mutiara Ilmu Akuntansi Vol 1 No 3 (2023): Juli : Jurnal Mutiara Ilmu Akuntansi
Publisher : Sekolah Tinggi Ilmu Ekonomi Trianandra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jumia.v1i3.1525

Abstract

Penelitian ini bertujuan untuk mengetahui ketahanan finansial, potensi dan cara mempertahankan perekonomian di masa pandemi COVID-19 bagi industry pariwisata di Kota Surabaya. Penelitian ini menggunakan metode kualitatif dengan beberapa objek wisata di kota Surabaya. Dari hasil kajian penurunan ekonomi yang dialami industry pariwisata di Surabaya disebabkan oleh penurunan jumlah pengunjung yang mengakibatkan kesulitan dalam pengelolaan tempat wisata, fasilitas yang ada dan pendapatan yang menurun.
Penerapan Green Accounting Terhadap Profitabilitas Pada PT Unilever Indonesia Tbk Fitri Sulistiyana; Ajeng Rossantika Sari; Maria Yovita R Pandin
Jurnal Riset Akuntansi Vol. 1 No. 2 (2023): Mei : Jurnal Riset Akuntansi
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jura-itb.v1i2.392

Abstract

This research has the goal of analyzing the application of green accounting which has the ability to act as an environmental cost and environmental performance with a profit level. The research object being studied at this time is PT Unilever Indonesia Tbk which uses a descriptive qualitative method where the data collection comes from the company's annual report distributed by the Indonesia Stock Exchange (IDX). The environmental cost variable has no effect on the profit level, the environmental performance variable has no effect on the profit level. This study aims to improve Green Accounting in the application of company profitability.
UNDERSTANDING AND APPLICATION OF GREEN ACCOUNTING COFFEE SHOP KEDUNG BARUK URBAN VILLAGE Novita Rahmawati; Maria Yovita R Pandin
Jurnal Riset Akuntansi Vol. 1 No. 3 (2023): Agustus : Jurnal Riset Akuntansi
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jura-itb.v1i3.402

Abstract

This study aims to determine the level of understanding and application of the will of cloning in coffee shops in Kedung baruk village. Green accounting is an accounting method that correlates environmental aspects and sustainability regarding the measurement of reporting and financial analysis of an organization aims to integrate environmental and social information into the financial statements of the decision-making process that allows a more comprehensive assessment of social and environmental financial performance. Techniques using observation questionnaires, interviews, documentation to bury research data. Data analysis in conducting this research is descriptive qualitative. The results of this study are that the coffee shop actors in the new building understand the earthquake and apply it in their operational activities and understand the importance of considering the environmental impact of the coffee shop business taking steps to reduce negative impacts by reducing negative impacts in making handicrafts to protect the environment and there are still some Warkop who do not understand and apply it in their operations. In the way of providing environmental accountability that has gone through the stage of adjustment with various environmental objectives and corporate ideals, environmental costs can be in the form of costs of steps taken, or that must be taken to regulate various environmental impacts on company activities.
Co-Authors Ajeng Rossantika Sari Anisa Ari Suci Argaleka Ayu Candraningsih Ari Setyo Wati Arma Yuli Fitriasari Arswarani Leonica Badzlina Chaerani Putri Beata Sakristi Sarni Dedy Surahman Desmala Paranti Dinda Dwi Kurniawati Dita Fitriani Dyah Putri Agustin Filzah Primardiningtyas Fitri Sulistiyana GS , Achmad Daengs Hanif Dwi Hastungkara Hazzar Al Oktha Rahmatika Indhira Ridho Abdhilla Indrawati Yuhertiana Indri Widya Wulandari Ivananur Alvira Wahono Luthfi Tri Hardina Mayrilin Kayla Dedyanti Meilita Rizkynanda Mohammad Fajar Saputra Naafika Rachma Rozani Nabilah Febriyanti Novita Rahmawati Rafa Syahrul Amrulloh Roy Hanafi Sabrina Nova Ashara Salsabila Aprilia Siti Lailatus Saidah Slamet Riyadi Sunia Apriyono Titus Gustiagung Grace Widya Arta Tri Ratnawati Tries Ellia Sandari Veren Putri Shamaya Vivi Armadhani Vunky Syahrial Widya Novita Sari