Article Per Year (5 Year)
p-Index From 2019 - 2024
0.61
P-Index
This Author published in this journals
All Journal Jurnal Scientia Jurnal Portofolio: Jurnal Manajemen dan Bisnis
Darul Fahmi
Fakultas Ekonomi dan Bisnis, Universitas Pamulang
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Mathematics

Published : 3 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 3 Documents
Search

 1 
IMPLEMENTATION OF FINANCIAL ACCOUNTING STANDARDS FOR SMALL AND MEDIUM MICRO-ENTITIES IN THE PREPARATION OF FINANCIAL STATEMENTS Darul Fahmi
Jurnal Scientia Vol. 12 No. 03 (2023): Education, Sosial science and Planning technique, 2023 (June-August)
Publisher : Sean Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58471/scientia.v12i03.1893

Abstract

Micro, Small, and Medium Enterprises (MSMEs) are business activities that can expand employment opportunities and provide broad economic services to the community and can play a role in equalizing and increasing community income, encouraging economic growth, and participating in national development. Financial statements aim to analyze financial performance as a benchmark for providing information about a company's financial position and profit and loss, which is helpful for users of financial statements as economic decision-makers. This research is intended for MSME owners who still need financial reports. This research aims to help and facilitate MSME owners in compiling financial reports based on SAK-EMKM. This research is a research using descriptive qualitative method. Data collection was carried out using observation, interviews, and documentation. Thus, this study shows that in carrying out its operational activities,
Analysis of the internal control system for cash receipts and disbursements Darul Fahmi; Novita Dwi Frasutiyo
Jurnal Scientia Vol. 13 No. 01 (2024): Education, Sosial science and Planning technique, 2024
Publisher : Sean Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58471/scientia.v13i01.2284

Abstract

This research describes implementing the internal control system for cash receipts and disbursements at the Purba Adhika Foundation. This research method uses primary data with observation, interview, and documentation data collection techniques; the analysis technique used in the research is qualitative description techniques. The Purba Adhika School Foundation is a special needs school that operates in education services. The results of this research found that the cash control system at the Purba Adhika Education Foundation still needs to be more effective and efficient. This can be seen by the absence of a financial function that regulates cash control, and financial reports are still centered on the Foundation. They have not been managed at each Purba Adhika School and still need to be fully managed. They are Using a computerized system.
Pengaruh Laba Akuntansi, Arus Kas Operasi Dan Ukuran Perusahaan Terhadap Financial Distress Pada Emiten Asuransi Di Bursa Efek Indonesia Danang Choirul Umam; Darul Fahmi; Imar Halimah
Jurnal Portofolio : Jurnal Manajemen dan Bisnis Vol. 3 No. 3 (2024): Manajemen Strategik dan Analisis Strategi Lembaga dan Perusahaan
Publisher : Prisani Cendekia

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This This study aims to investigate the influence of accounting profit, operating cash flow, and firm size on the risk of financial distress in insurance companies listed on the Indonesia Stock Exchange (IDX) during the period 2019-2022. The analytical method used is logistic regression to measure the impact of the independent variables on the dependent variable. This research is expected to contribute to the management of insurance companies in designing effective financial strategies and provide important information for regulators and capital market stakeholders. The results of the study indicate that operating cash flow has a significant effect on financial distress. Conversely, accounting profit and firm size do not show a significant effect on financial distress. Based on these findings, it is recommended that insurance companies adopt comprehensive and proactive management strategies, including effective cash flow management, revenue diversification, comprehensive risk management, and operational efficiency improvements to help manage financial distress risk and achieve long-term financial stability.
Co-Authors Danang Choirul Umam Imar Halimah Novita Dwi Frasutiyo