Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi

Analisis Pengaruh Efisiensi Operasional, Arus Kas Operasi & Rasio Likuiditas Terhadap Financial Distress Pada Subsektor Hotel & Restoran

2025-12-16T03:10:30+00:00

This research investigates the relationship between operational efficiency, measured by Total Assets Turnover (TATO), operating cash flow calculated using the indirect method, and liquidity proxied by the Current Ratio (CR), with financial distress measured using the Springate model (S-Score). The sample consists of hotel and restaurant subsector companies listed on the Indonesia Stock Exchange over the 2019–2023 period. Employing a quantitative approach, this study applies descriptive and explanatory analysis using secondary data derived from published annual financial statements. Panel data regression is utilized alongside classical assumption testing, as well as t-tests, F-tests, and the coefficient of determination (R²). The findings indicate that the independent variables jointly influence financial distress. Individually, operational efficiency and operating cash flow exhibit significant effects, whereas the liquidity ratio does not. These results underline the importance of asset utilization efficiency and cash flow performance in explaining financial distress. This study provides empirical evidence that contributes to the financial management literature, particularly in the context of the hotel and restaurant subsector. Keywords: Operating Cash Flow; Operational Efficiency; Financial Distress; Liquidity; Current Ratio; Springate Model

Mengungkap Peran Good Corporate Governance dan Leverage dalam Mendorong Pengungkapan CSR: Studi pada Perusahaan Energi Di BEI

2025-12-13T08:29:51+00:00

This study examines how independent boards of commissioners, audit committee size, board of directors size, debt to equity ratio, and debt to asset ratio influence CSR disclosure. The sample consists of 12 companies in the energy sector, covering the coal and oil and gas subsector, listed on the Indonesia Stock Exchange (IDX) during the period 2020-2023. Sample selection was applied through purposive sampling using secondary data. The regression result show that independent boards of commissioners have a negative effect. Audit committee size and board of directors size have a positive effect. The debt to equity ratio has a negative effect, while the debt to asset ratio does not show any effect. Simultaneously, all independent variables have a significant effect on CSR disclosure, with an adjusted R² value of 0.338. The contribution of this study can advance knowledge and serve as a reference for practitioners in conducting research.

Pengaruh Disiplin Kerja dan Kompetensi terhadap Kualitas Kerja Pegawai pada Divisi SDMUK BPJS Kesehatan Cabang Bandung

2025-12-18T03:56:58+00:00

Penelitian ini bertujuan untuk menganalisis pengaruh disiplin kerja dan kompetensi terhadap kualitas kerja pegawai pada Divisi Sumber Daya Manusia Umum dan Keuangan (SDMUK) BPJS Kesehatan Cabang Bandung. Pendekatan penelitian yang digunakan adalah kuantitatif dengan metode survei. Data dikumpulkan melalui penyebaran kuesioner kepada seluruh pegawai Divisi SDMUK sebagai responden penelitian. Teknik analisis data yang digunakan meliputi uji regresi linier berganda, uji parsial (uji t), uji simultan (uji F), serta koefisien determinasi. Hasil penelitian menunjukkan bahwa disiplin kerja dan kompetensi secara simultan berpengaruh signifikan terhadap kualitas kerja pegawai. Secara parsial, disiplin kerja memiliki pengaruh positif dan signifikan terhadap kualitas kerja. Kompetensi juga terbukti berpengaruh positif dan signifikan terhadap kualitas kerja pegawai. Nilai koefisien determinasi menunjukkan bahwa sebagian besar variasi kualitas kerja dapat dijelaskan oleh kedua variabel tersebut. Dengan demikian, peningkatan disiplin kerja dan kompetensi pegawai menjadi faktor penting dalam upaya meningkatkan kualitas kerja di lingkungan BPJS Kesehatan Cabang Bandung.

Tinjauan Literatur Sistematis Terhadap Dampak Karakteristik Dewan Dan Struktur Kepemilikan Pada Manajemen Laba

2025-12-26T09:02:03+00:00

This study conducts a systematic literature review on the impact of board characteristics and ownership structure on earnings management practices by analyzing 25 empirical studies in Indonesia during 2020-2025. Thematic analysis method was applied to identify relationship patterns and inconsistencies across industry contexts. Results indicate that board independence, board size have diverse influences depending on firm characteristics. Institutional ownership structure demonstrates dual effects as both monitoring mechanism and facilitator of opportunistic practices. Foreign ownership proves effective in reducing earnings manipulation. Complex interactions among governance mechanisms generate synergistic effects. Heterogeneity of findings indicates the importance of contextual approaches in governance policy design. This research contributes theoretically through comprehensive literature synthesis and provides practical implications for regulators and practitioners in enhancing financial reporting quality.

Analisis Strategi Pengembangan Usaha Kecil Menengah (Ukm) “Irsad Topi” Dalam Perspektif Manajemen Stratejik

2026-01-13T07:24:25+00:00

Usaha Kecil dan Menengah (UKM) memiliki peran strategis dalam perekonomian nasional, khususnya sebagai penyerap tenaga kerja dan penggerak pertumbuhan ekonomi lokal. UKM Irsad Topi merupakan usaha mikro di sektor konveksi yang memproduksi atribut sekolah seperti topi, dasi, dan perlengkapan pramuka di Kabupaten Bandung, Jawa Barat. Seiring meningkatnya kebutuhan seragam sekolah pasca-pandemi COVID-19, UKM ini menghadapi berbagai tantangan, antara lain keterbatasan kapasitas produksi, jumlah tenaga kerja, permodalan, serta strategi pemasaran yang masih konvensional dan belum memanfaatkan pemasaran digital secara optimal. Proyek ini bertujuan untuk menganalisis kondisi internal dan eksternal UKM Irsad Topi serta merumuskan strategi bisnis yang tepat guna meningkatkan daya saing dan keberlanjutan usaha. Metode yang digunakan meliputi analisis lingkungan bisnis dengan pendekatan PESTEL dan Porter’s Five Forces, serta analisis perumusan strategi menggunakan SWOT, SPACE Matrix, IE Matrix, dan QSPM. Selain itu, dilakukan penyusunan proyeksi kinerja keuangan sebagai dasar penilaian kelayakan penerapan strategi yang direkomendasikan. Hasil analisis diharapkan dapat memberikan gambaran posisi strategis UKM, menentukan strategi pemasaran digital yang efektif, serta menyusun rencana implementasi yang realistis. Proyek ini diharapkan dapat memberikan manfaat praktis bagi pengembangan UKM Irsad Topi sekaligus menjadi sarana pembelajaran aplikatif bagi mahasiswa dalam penerapan manajemen strategis pada studi kasus nyata UMKM.