Financial Distress: Studi pada Jumlah Dewan Komisaris, Karakteristik CEO, dan Leverage Perusahaan Manufaktur di Indonesia

Mahardini, Nikke Yusnita; Framita, Dien Sefty

doi:10.36441/jamr.v2i2.1209

Cited by 2 publications

(2 citation statements)

References 13 publications

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“…Information systems in an organization have an important role, one of which is able to provide information for all stakeholders in an organization. Information systems are not only useful for the financial sector (Mahardini, Framita, 2022); Rizal, 2022), but can be used for other purposes, including the Business sector (Amalia et al, 2021;Mutia et al, 2021), Education (Agustina & Sukwika, 2021), Personnel (Ahmadi & Hardiyanto, 2021;Kusnaeni & Sukamdani, 2021), and Health (Atmariyani et al, 2022;Sutisna et al, 2022). The information system is a system that has the ability to collect information from all sources and use various media to display information.…”

Section: Introductionmentioning

confidence: 99%

Implementation of System Digitalization in Payment and Deposit of Non-Tax Revenue from Minerals and Coal Resources

Situmorang,

Al-Afgani

2023

jamr

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State revenue consists of three components, namely tax revenue, non-tax state revenue, and grants. The Financial Report of the Central Government Financial Supervisory Agency (audited) for Fiscal Year 2019, shows a contribution of Non-Tax State Revenue of 20.8 percent of total state revenue, so Non-Tax State Revenue is a significant component of state revenue to finance state spending that is not sufficiently financed from tax and grant receipts. In order to optimize the management of Non-Tax State Revenue, in 2014 an accurate, fast, and accountable, web-based (integrated) information system was introduced to support the management of Non-Tax State Revenue known as the Online Non-Tax State Revenue Information System (“SIMPONI”). However, for Non-Tax State Revenues for Natural Resources specifically for minerals and coal, there is still potential for improvement in terms of accountability and accuracy of calculations, so in 2019 a special information system was introduced for Non-Tax State Revenues for Natural Resources specifically for minerals and coal called “e-PNBP Minerba” integrated with “SIMPONI”.

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Section: Introductionmentioning

confidence: 99%

Implementation of System Digitalization in Payment and Deposit of Non-Tax Revenue from Minerals and Coal Resources

Situmorang,

Al-Afgani

2023

jamr

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“…Financial reports are prepared by company management to disclose the company's financial performance to external stakeholders. The company's financial performance is a signal for investors to analyze the company's health condition (Mahardini & Framita, 2022).…”

Section: Introductionmentioning

confidence: 99%

Financial Performance of Health Service Providers Sub-Industry Companies Before and During the Covid-19 Pandemic

Fiscarina,

Paranita

2023

jamr

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This study aims to analyze differences in financial performance before and during the Covid-19 pandemic based on liquidity, solvency, profitability, and activity ratios. The novelty of this research is a comprehensive analysis of financial performance before the Covid-19 pandemic compared to performance during the Covid-19 pandemic at the beginning of the period, namely 2020 until the second year of the pandemic, namely 2021. The research population is fourteen health service provider sub-industry companies listed on the Indonesia Stock Exchange. Based on the purposive sampling method, nine companies were selected as samples. Data sources are secondary data in the form of balance sheets and income statements. Liquidity performance is measured by the Current Ratio, solvency performance is measured by the Debt to Equity Ratio, profitability performance is measured by Return on Equity, and activity performance is measured by Total Assets Turnover. The analysis technique includes the normality test with the Kolmogorov-Smirnov test and hypothesis testing using the paired sample t-test. The results of the study concluded that there were no significant differences in liquidity, solvency, and activity performance before and during the first and second years of the Covid-19 pandemic. As for the profitability performance, it has been proven that there is a significant difference, namely that the performance during the first and second years of the Covid-19 pandemic was relatively higher than before the Covid-19 pandemic

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Financial Distress: Studi pada Jumlah Dewan Komisaris, Karakteristik CEO, dan Leverage Perusahaan Manufaktur di Indonesia

Cited by 2 publications

References 13 publications

Implementation of System Digitalization in Payment and Deposit of Non-Tax Revenue from Minerals and Coal Resources

Implementation of System Digitalization in Payment and Deposit of Non-Tax Revenue from Minerals and Coal Resources

Financial Performance of Health Service Providers Sub-Industry Companies Before and During the Covid-19 Pandemic

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