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All Journal Jurnal Computech & Bisnis (e-Journal) Acman: Accounting and Management Journal Jurnal Ekonomi, Bisnis & Entrepreneurship (e-Journal)
Kumalasari, Roro Endah
STIE Pasundan, Bandung
Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Library & Information Science

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PENGARUH GCG, RASIO KEUANGAN, ARUS KAS DAN UKURAN PERUSAHAAN TERHADAP FINANCIAL DISTRESS PADA PERBANKAN Indah Damayanti; Roro Endah Kumalasari; Sana Sholihah
Jurnal Computech & Bisnis (e-Journal) Vol 15, No 2 (2021): Jurnal Computech & Bisnis
Publisher : STMIK Mardira Indonesia, Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (560.35 KB) | DOI: 10.55281/jcb.v15i2.251

Abstract

This research examines the effect of GCG, financial ratios, cash flow and company size on financial distress in banks listed on the Indonesia Stock Exchange in 2015-2020. The general objective of this study is to determine how the influence of GCG, financial ratios, cash flow and company size on financial distress in banks listed on the Indonesia Stock Exchange in 2015-2020. Meanwhile, for the specific purpose of this study, it is to analyze more deeply about financial distress, especially in the banking sector, where during the Covid-19 pandemic the risk of financial distress in banks is high. The research method used in this research is to use quantitative analysis. The analytical tools used are descriptive statistics and panel data regression analysis. The population in this research are banks listed on the Indonesia Stock Exchange in 2015-2020. The sampling method in this study used the saturated sampling method. Based on the results of purposive sampling, there are 37 banks that fall into the criteria with an observation period of 2015-2020. The data collection technique used is literature study through various literatures and the internet. Based on the results of the research, it shows that GCG, financial ratios (ROE, ROA, LDR and NPL) and company size have no significant effect on financial distress. Meanwhile, financial ratios (BOPO and NIM) and cash flow have a significant effect on financial distress. Keywords : GCG, Financial Ratios, Cash Flow, Company Size, Financial Distress.
LEVEL REGARDING CORRUPTION OF LOCAL GOVERNMENTS: PERSPECTIVE OF FINANCIAL STATEMENT ACCOUNTABILITY, FINANCIAL PERFORMANCE, AND SIZE OF LOCAL GOVERNMENTS Roro Endah Kumalasari
Jurnal Ekonomi, Bisnis & Entrepreneurship (e-Journal) Vol 14 No 1 (2020): Jurnal Ekonomi, Bisnis & Entrepreneurship
Publisher : Pusat Penelitian dan Pengabdian Masyarakat (P3M) STIE Pasundan Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (34.024 KB)

Abstract

This study intends to determine the magnitude of the influence of regional financial statement accountability, local government financial performance, and local government's size on local governments' corruption in the Province of Indonesia. This study uses a quantitative approach using secondary data obtained from the Regional Government Financial Statements for 2011 to 2015 and the amount of corruption reported by the KPK from 2011 to 2015. Using panel data to analyze research data to obtain the best model is the Random Effect. The results showed that the accountability of local government financial reports, local government financial performance, and local government size simultaneously had a significant effect on corruption.
Pengaruh Sistem Informasi Pembelian Tunai Terhadap Pengendalian Internal Pembelian Barang: Studi pada salah satu Yayasan Pendidikan di Kota Bandung Erick Erick; Indah Damayanti; Roro Endah Kumalasari; Annita Jannah
Acman: Accounting and Management Journal Vol. 2 No. 1 (2022): Acman: Accounting and Management Journal
Publisher : Center of Research, STIE Pasundan, Bandung, Indonesia.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55208/aj.v2i1.33

Abstract

This article aims to determine the magnitude of the influence of cash purchase information systems on internal control of purchasing goods at one of the educational foundations in the city of Bandung. Respondents are employees directly related to the purchase of goods as many as 35 employees. The researcher uses the correlation coefficient analysis technique, simple regression, and the coefficient of determination to determine the magnitude of the influence of the cash purchase information system on the internal control of purchasing goods. The calculation results show a significant effect of cash purchase information systems on internal control of purchasing goods. Recommendations from the research suggest improving the control environment, controlling activities, understanding risks, informing and communicating well from each individual or organization, and carrying out effective monitoring. In addition, improving the management system on purchase documents and others to be sustainable properly, such as archiving proof of purchase in physical form or stored in computer-based information technology.
Co-Authors Damayanti, Indah Erick Erick Jannah, Annita Sholihah, Sana