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All Journal Jurnal Ilmiah Edunomika (JIE) Management Studies and Entrepreneurship Journal (MSEJ) Akuntansi'45 : Jurnal Ilmiah Akuntansi Mabsya: Jurnal Manajemen Bisnis Syariah Journal of Accounting Taxing and Auditing (JATA)
Meita Sekar Sari
Universitas Mitra Indonesia
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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PENGARUH PROFITABILITAS DAN LIKUIDITAS TERHADAP FINANCIAL DISTRESS DENGAN STRUKTUR MODAL SEBAGAI VARIABEL MODERATING PADA PERUSAHAAN PERDAGANGAN ECERAN YANG TERDAFTAR DIBURSA EFEK INDONESIA PERIODE 2016-2020 Meita Sekar Sari; Arie Sarjono Idris; Dewi Silvia; Suhendar Suhendar; Nur Salma; Ines Aryani
JURNAL ILMIAH EDUNOMIKA Vol 6, No 2 (2022): EDUNOMIKA : Vol. 06, No. 02, 2022
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v6i2.4924

Abstract

This study aims to determine the results of the effect of profitability and liquidity on financial distress with capital structure as a moderating variable in retail trading companies listed on the Indonesia Stock Exchange for the 2016- 2020 period. The sample used in this study amounted to 11 retail trading companies listed on the IDX. This study uses quantitative informasi and the type of informasi used in this study is secondary informasi in the form of company financial statements obtained from the official web of the Indonesia Stock Exchange. Based on the results of statistical tests using the SPSS 25 program, it can be concluded that: 1) Profitability proxied to ROA has a positive and significant effect on financial distress in retail trading companies listed on the Indonesia Stock Exchange for the 2016- 2020 period. 2) Liquidity as proxied by the Current Ratio has a negative and significant effect on financial distress in retail trading companies listed on the Indonesia Stock Exchange for the 2016- 2020 period. 3) ROA and Current Ratio simultaneously have a significant and significant effect on financial distress. 4) Capital structure moderates the effect of ROA on financial distress by weakening indications of bankruptcy. 5) Capital structure moderates the effect of the Current Ratio on Financial distress by weakening the indication of bankruptcy.
Pengaruh Kinerja Keuangan terhadap Sistem Informasi Akuntansi (SIA) pada Usaha Kecil Menengah (UKM) di Bandar Lampung Meita Sekar Sari; Sugiyani Sugiyani
Mabsya: Jurnal Manajemen Bisnis Syariah Vol. 2 No. 1 (2020): Mabsya: Jurnal Manajemen Bisnis Syariah
Publisher : Fakultas Ekonomi dan Bisnis Islam, Universitas Islam Negeri Prof. K.H. Saifuddin Zuhri Purwokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (425.957 KB) | DOI: 10.24090/mabsya.v2i1.3769

Abstract

"BPS-Statistics Indonesia, 2017: 23" State: economic development in Indonesia Small and Medium Enterprises (SMEs) are always described as a sector that has an important role. Described in Kompas.Com many Small and Medium Enterprises (SMEs) are developing at this time, that there are still a lot of Small and Medium Enterprises (SMEs) actors who do not realize the importance of neat financial records and bookkeeping, most of the Small and Medium Enterprises (SMEs) actors are still " blind "accounting. As a result, it is natural that many of them do not have a bookkeeping business that has the potential to grow. This type of research is quantitative with a collaborative research design. The population in this study are all small and medium businesses in Bandar Lampung, which have been recorded at the Central Statistics Agency (BPS) of Lampung province, amounting to 278 SMEs. Respondents obtained and used in this study were 55 SMEs. Analysis of the data used in this study is the classic assumption test and multiple regression analysis using the simultaneous test (Fcount test) and persial test (t test). The results showed that the output results can be seen that the calculated F value of 5020, when compared with the value of the table f of 2.40, then F count> F table then the Cash Ratio, Current Ratio, Return On Assets, Return On Equity, and Net Profit Margin together with the accounting information system is accepted, H0 is rejected. T Test results show that Cash Ratio, Current Ratio, Return On Equity (ROE), and Net Profit Margin significantly influence the Accounting Information System (AIS), while Return On Assets do not significantly influence the Accounting Information System (SIA). The results of multiple linear regression analysis showed the coefficient of determination (R Square) of 0.705 or 70.50% which means that changes that occur in the accounting information system (SIA) (Y) can be explained by the variable Cash Ratio, Current Ratio, ROA, ROE, and NPM (X1, X2, X3, X4, and X5) of 70.50%, and the remaining 29.50% is explained by other variables not proposed in this study.
Pengaruh Likuiditas Dan Profitabilitas Terhadap Ketepatan Waktu Pelaporan Keuangan Meita Sekar Sari; Dewi Silvia
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 4 No. 1 (2023): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v4i1.1374

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui bahwa profitabilitas dan likuiditas secara simultan berpengaruh terhadap Ketepatan Waktu Pelaporan Keuangan perusahaan manufaktur yang terdaftar di BEI tahun 2015-2020. Populasi dalam penelitian ini adalah laporan keuangan perusahaan manufaktur periode 2015-2020 sebanyak 143. Teknik pengambilan sampel menggunakan purposive sampling sehingga diperoleh sampel sebanyak 54 laporan keuangan. Alat analisis dalam penelitian ini menggunakan metode regresi logistik. berdasarkan hasil uji statistik diketahui bahwa h1 ditolak yang terlihat dari nilai koefisien -0,057 dengan tingkat signifikan 0,888 lebih besar dari 0,05. h2 diterima berdasarkan nilai koefisien sebesar -16,142 dengan tingkat signifikansi 0,016 lebih kecil dari 0,05 dan h3 diterima berdasarkan nilai signifikansi 0,011 lebih kecil dari 0,05. Kata Kunci: Likuiditas, Rentabilitas, Ketepatan Waktu Pelaporan
Implementasi Anggaran Berbasis Kinerja Terhadap Kinerja Pegawai Pada Dinas Sosial Kabupatentanggamus Meita Sekar Sari; Dewi Silvia; Nur Salma
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 4 No. 3 (2023): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v4i3.1911

Abstract

Penelitian ini bertujuan melihat implementasu anggaran berbasis kinerja terhadap kinerja pegawai di Dinas Sosial Kabupaten Tanggamus. Jenis penelitian ini adalah penelitian kuantitatif, teknik pengumpulan data dilakukan dengan menggunakan data primer. Teknik analisis data yang digunakan dalam penelitian ini adalah regresi linier sedernaha. Populasi sebanyak 52 dan teknik sampling menggunakan purposive sampling sehingga di peroleh 15 pegawai.adapun hasil penelitian menunjukkan bahwa implementasi angagran erbasis kinerja berpengaruh positif terhadap kinerja pegawai Dinas Sosial Kabupaten Tanggamus.
Pengaruh Pengungkapan Corporate Social Responbility (CSR) Terhadap Nilai Perusahaan (Studi Kasus pada Subsektor Tekstil dan Garmen yang Terdaftar di Bursa Efek Indonesia (BEI) tahun 2017-2019) Meita sekar Sari
Journal of Accounting Taxing and Auditing (JATA) Vol 2, No 2 (2021)
Publisher : Universitas Mitra Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57084/jata.v2i2.690

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh pengungkapan tanggung jawab sosial perusahaan terhadap nilai perusahaan. Penelitian ini dilatarbelakangi oleh fenomena yang terdapat pada data nilai perusahaan pada subsektor tekstil dan garmen. Sampel penelitian ini adalah perusahaan yang terdaftar di Bursa Efek Indonesia sampai dengan 31 Desember 2017-2019 dan perusahaan yang mempublikasikan laporan keuangan dan laporan tahunan yang lengkap sesuai data yang dibutuhkan peneliti per tanggal 31 Desember untuk periode 2017-2019. Metode pengolahan data (analisis) yang digunakan adalah metode regresi sederhana. Hasil penelitian ini menunjukkan bahwa pengungkapan tanggung jawab sosial perusahaan berpengaruh positif terhadap nilai perusahaan pada subsektor tekstil dan garmen. Kata kunci: pengungkapan tanggung jawab sosial perusahaan, nilai perusahaan 
Pengaruh Sistem Pengendalian Internal dan Good Government Governance terhadap Pencegahan Fraud Pengelolaan Dana Desa : (Studi pada Pemerintahan Desa Pakuan Ratu Kab.Way Kanan) Anesya Freni Livia; Nursalma Nursalma; Meita Sekar Sari
AKUNTANSI 45 Vol. 5 No. 1 (2024): Mei:Jurnal Ilmiah Akuntansi
Publisher : Fakultas Ekonomi Program Studi Akuntansi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/akuntansi45.v5i1.2418

Abstract

This research aim to analyze the influence of internal control system and good government governance toward village funds fraud prevention management in pakuan ratu sub-district way kanan regency. In this research, the researcher used quantitative method by using primary data which is questionnaire. The population that the researcher used was all of the village government officials in 3 districts in pakuan ratu sub-district, way kanan regency. the sample that the researcher used is saturated sampling technique and there were 57 village government officials. the technique to analyze the data by using validity test, reliability test, double linier regression and classic assumption test with SPSS 23 version. The result of this research shows that internal control system makes significantly good effect toward village funds fraud prevention and good government governance.
Pengaruh Transparansi dan Kompetensi Aparatur Desa terhadap Akuntabilitas Pengelolaan Dana Desa : (Studi Pada Pemerintah Desa Kecamatan Natar Kabupaten Lampung Selatan) Yusranda Saputra; Meita Sekar Sari; Darwin Warisi
AKUNTANSI 45 Vol. 5 No. 1 (2024): Mei:Jurnal Ilmiah Akuntansi
Publisher : Fakultas Ekonomi Program Studi Akuntansi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/akuntansi45.v5i1.2420

Abstract

This research aims to determine the influence of Transparency and Competence of Village Officials on Accountability in Village Fund Management (study at the Village Government of Natar District, South Lampung Regency). The method used in this research is quantitative descriptive where the data processing is carried out statistically and then the data used is primary data in the form of a questionnaire. The population in this study were village officials in 26 villages in Natar District, South Lampung Regency and the sampling technique used a saturated sampling method with a total sample of 130 village officials consisting of village heads, village secretaries, general and administrative heads, financial heads and planning department. The analysis technique is carried out through validity testing, reliability testing, classical assumption testing, multiple linear regression testing and hypothesis testing. Based on the results of the analysis, it can be concluded that simultaneously Transparency and Village Apparatus Competence have a positive and significant effect on Village Fund Management Accountability and partially each variable has a positive and significant effect on Village Fund Management Accountability.
Co-Authors Anesya Freni Livia Arie Sarjono Idris Darwin Warisi Dewi Silvia Ines Aryani Nur Salma nursalma nursalma Sugiyani Sugiyani Suhendar Suhendar Yusranda Saputra