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All Journal JFRES: Journal of Fiscal And Regional Economy Studies ACE : Accounting Research Journal
Mona Mokodompit
Universitas Papua
Economics, Econometrics & Finance Social Sciences

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Identifikasi Faktor Yang Mempengaruhi Kinerja Usaha Mikro Kecil Dan Menengah (UMKM) Mona Mokodompit; Syarifuddin; Sutiana Mutia
JFRES Journal of Fiscal and Regional Economy Studies Vol. 2 No. 1 (2019): Journal of Fiscal And Regional Economy Studies (JFRES)
Publisher : Pusat Penelitian Pemberdayaan Fiskal dan Ekonomi Daerah (P3FED) Universitas Papua

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36883/jfres.v2i1.26

Abstract

This study aims to examine the influence of internal and external factors partially on the performance of Micro, Small and Medium Enterprises (MSMEs) of industrial sector in Manokwari Regency. Research data is obtained by giving questionnaires and interviews to 34 MSMEs owners of industrial sector in Manokwari Regency. The data was then analyzed by using a multiple linear regression analysis tool. The results of this study indicate that internal factors have no significant influence on the performance of MSMEs. Whereas, external factors have a significant influence on the performance of MSMEs.
Pengaruh Pemanfaatan Teknologi Informasi Dan Sumber Daya Manusia Terhadap Ketepatwaktuan Pelaporan Keuangan Pemerintah Daerah Mona Mokodompit; Hustianto Sudarwadi; Shenyta Denofi Kurniawati
JFRES Journal of Fiscal and Regional Economy Studies Vol. 2 No. 2 (2019): Journal of Fiscal And Regional Economy Studies (JFRES)
Publisher : Pusat Penelitian Pemberdayaan Fiskal dan Ekonomi Daerah (P3FED) Universitas Papua

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36883/jfres.v2i2.27

Abstract

The study aims to determinen: (1) the influence of the use of information technology on the timeliness of local government financial reporting, (2) human resources on the timeliness of local government financial reporting. This type of research is quantitative research. The population in this study is the number of staff of regional (OPD) in Manokwari regency totaling 1.925 which are devided into 27 OPD. The sampling technique wed 331 random sampling and individuals using the slovin formula. This type of research data is primary data, this study use data collection techniques by distributing questionnaires to respondent, while the primary data source in this study is obtained from respondents’ answer to the questionnaires distributed to respondents’ namely employes OPD. The result of the study conclude that: the use of information technology and human resources has a significant positive effect on the timeliness of local government financial reporting.
Analisis Z-Score Dalam Mengukur Kinerja Keuangan Untuk Memprediksi Kebangkrutan Perusahaan Transportasi Yang Terdaftar Di BEI Pada Masa Pandemi Covid-19 Anggi Sembe; Mona Mokodompit; Desirianingsih H. Parastri
ACE: Accounting Research Journal Vol 1 No 2 (2021): December
Publisher : Fakultas Ekonomi dan Bisnis Universitas Papua

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (349.224 KB)

Abstract

ABSTRACT The aim of the current study is to assess the financial distress risk of transportation companies by using the Z-Score analysis method, an accounting-based financial distress prediction model before and after Covid-19 pandemic. The population in this research is transportation companies listed on the Indonesia Stock Exchange (IDX). The study sample consisted of 26 transportation companies listed on the Indonesia Stock Exchange from 2016 to 2020. Altman Z-Score method was used for financial distress testing. This method are considered capable of measuring financial distress to predict the bankruptcy of transportation companies. The results of the current study show that companies experiencing financial difficulties increased by 19.5% in 2020 after the Covid-19 pandemic. Keywords: Altman Z-Score Model, Financial distress, Financial Performance ABSTRAK Penelitian ini bertujuan untuk menguukur financial distress untuk dapat memprediksi kebangkrutan perusahaan transportasi dengan menggunakan metode analisis Z-Score sebagai dampak pandemi Covid-19. Populasi penelitian ini adalah seluruh perusahaan transportasi yang terdaftar di Bursa Efek Indonesia (BEI). Sampel penelitian yakni sebanyak 26 perusahaan transportasi yang terdaftar di BEI dari tahun 2016 hingga 2020. Metode Altman Z-Score dianggap mampu dalam mengukur kinerja keuangan untuk memprediksi kebangkrutan perusahaan transportasi. Berdasarkan hasil penelitian diperoleh bahwa perusahaan yang mengalami kesulitan keuangan meningkat sebesar 19,5 % pada tahun 2020 setelah adanya pandemi Covid-19. Kata Kunci: Model Altman Z-Score, Financial distress, Kinerja Keuangan
Co-Authors Anggi Sembe Desirianingsih H. Parastri Hustianto Sudarwadi Shenyta Denofi Kurniawati Sutiana Mutia Syarifuddin