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Astri Kusuma Cahyani; Bambang Satoto; Bagus Abimanyu

International Journal of Public Health 2025 Asosiasi Riset Ilmu Kesehatan Indonesia

Background: The scheduling of work of health workers, especially radiographers in type B hospitals, is a complex challenge due to the variety of radiology modalities, variations in the number of human resources, and the provisions of working hours regulations from the Ministry of Health of the Republic of Indonesia. Manual scheduling that is still in use tends to cause workload inequality, conflicts between employees, and operational inefficiencies. Objective: This study aims to design and develop an Artificial Intelligence (AI)-based radiographer shift scheduling system that is able to prepare work schedules automatically, fairly, flexibly, and integratedly, in accordance with hospital service regulations and needs. Research Method: This type of research is Research and Development (R&D). The development process is carried out through the stages of needs analysis, designing Python and Flask-based systems, simulating tests on data, and expert validation then the data collected and described from the initial mapping and also mapping potential problem-solving. Results: The system successfully manages morning, noon, night, and holiday shift schedules based on competence, fair rotation, and maximum working hours provisions. By showing a significant difference between user perceptions before and after using the system, which reflects improved efficiency, fairness, and ease of access to schedules. Respondents expressed satisfaction with the override feature and integrated notifications. Conclusion: The development of an AI-based radiographer shift scheduling system has proven to be feasible and effective in overcoming managerial problems of work scheduling in hospitals. This system is able to increase efficiency, transparency, and user satisfaction, and has the potential to be widely applied to various types of hospitals in Indonesia.

Teddy Hendra

Mars: Jurnal Teknik Mesin, Industri, Elektro Dan Ilmu Komputer 2025 Asosiasi Riset Teknik Elektro dan Informatika Indonesia

The maintenance of non-aviation defense equipment (main weapon system) is a critical aspect in maintaining operational readiness. However, the Maintenance, Repair, and Overhaul (MRO) system in Indonesia still faces limitations due to manual reporting, inefficiency in spare parts management, and the lack of integration of the Life Cycle Cost (LCC) approach. This study aims to design and develop the Integrated Cavalry Monitoring and Maintenance System (ICMMS) based on a web application that integrates sensors, real-time data analytics, and LCC calculation. The prototyping method was used, involving design, development, integration, and testing phases on the Maung Tactical Vehicle and Anoa Armoured Personnel Carrier at PT Pindad. The results of the prototype implementation showed a significant increase in maintenance efficiency: damage reporting time decreased from ±3 hours to ±1 minute, critical component identification became 95% faster, and maintenance scheduling shifted from reactive to predictive. Additionally, the integration of the LCC algorithm allows for more accurate maintenance cost estimation, supporting technical and strategic decision-making. This study demonstrates that ICMMS based on LCC can be an innovative digital solution to enhance MRO effectiveness and operational readiness of non-aviation defense vehicles in Indonesia. It is expected that this system will improve the resilience and cost-effectiveness of managing Indonesia’s military vehicle fleet.

Eka Fuji Lestari; Wahyumi Ekawanti

Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

The rapid development of the pharmaceutical industry in Indonesia presents both an opportunity and a challenge in increasing company value amidst the dynamics of an increasingly digital and competitive capital market. This phenomenon demonstrates that strong operational performance does not always translate into high market value, making it crucial to identify internal factors that influence company value, particularly in the pharmaceutical subsector, which plays a strategic role in Indonesia.This research aims to analyze the effect of Working Capital Turnover, Cash Turnover, Liquidity, and Profit Growth on Company Value in pharmaceutical companies listed on the Indonesia Stock Exchange for the 2021-2024 period. The research method used was quantitative with an explanatory approach. The sampling technique used total sampling, with a sample size of 10 companies. Secondary data, in the form of financial statements, were analyzed using multiple linear regression analysis.The results indicate that only Cash Turnover significantly impacts company value, with a negative effect, while Working Capital Turnover, Liquidity, and Profit Growth do not. These findings suggest that efficient working capital management and consistent profit growth play a crucial role in increasing the value of pharmaceutical companies. This research is expected to be a reference for management in strategic decision making and for academics for further research.  

Andi Rusdi Walinono; Rieke Nur Safitri; Ilyas

Systematic Literature Review Journal 2025 International Forum of Researchers and Lecturers

This study aims to analyze the development strategy of vannamei shrimp (Litopenaeus vannamei) cultivation business in the intensive pond system at CV Jaya Tirta Vannamei, Probolinggo, East Java. The research applied a qualitative descriptive approach combined with SWOT analysis to evaluate both internal and external factors affecting the business. Data were obtained through observation, interviews, and documentation, then processed to generate alternative development strategies. The results show that CV Jaya Tirta Vannamei possesses strong internal resources such as experienced human resources, reliable production facilities, and good management capabilities. Externally, the company benefits from the rising demand for vannamei shrimp in domestic and global markets, the availability of modern aquaculture technology, and supportive government policies. Nevertheless, some challenges exist, including fluctuating shrimp prices, vulnerability to disease outbreaks, and relatively high operational costs, which may influence business continuity if not addressed effectively. Based on the SWOT analysis, the most appropriate development strategy is the S-O (Strengths–Opportunities) strategy, with an alternative strategy score of 3.72. The recommended strategies are: (1) increasing shrimp production through the adoption of advanced and sustainable cultivation technology, (2) developing and maintaining a reliable water quality management system to enhance productivity, (3) utilizing skilled human resources to strengthen innovation in cultivation techniques, and (4) ensuring the availability of sufficient and quality feed to support continuous production growth. In conclusion, implementing the S-O strategy provides an effective pathway for CV Jaya Tirta Vannamei to optimize its internal strengths in response to external opportunities. By improving technology application, strengthening resource utilization, and enhancing production management, the company can secure competitive advantage, increase productivity, and ensure long-term sustainability in the rapidly growing aquaculture industry.

Khofifah Nurazizah; Juang Akbardin; Dwi Novi Wulansari

Jurnal Riset Rumpun Ilmu Teknik 2025 Pusat riset dan Inovasi Nasional

This study is motivated by the downstream Teh Walini industry’s reliance on third-party logistics (3PL) services for product distribution, which restricts the company’s control over several key aspects, including logistics costs, delivery speed, routing efficiency, and product handling quality. The primary objective of this research is to analyze and compare distribution costs between outsourced logistics and self-managed delivery, and to evaluate the potential cost efficiency of an independently operated shipping system. A descriptive comparative quantitative method is employed, incorporating movement generation analysis, distribution spread mapping, and Vehicle Operating Cost (VOC) calculations to estimate the cost implications of self-shipping. Data were obtained through company documentation and analyzed using multiple linear regression involving six major distribution points. The results reveal that shipment volume significantly influences movement generation, with Waingapu, Makassar, and Padang identified as the dominant distribution destinations. The cost comparison analysis demonstrates that self-managed delivery is more cost-effective than third-party logistics services, making it a more viable long-term option. These findings suggest that transitioning to a self-delivery system could improve cost control and logistical efficiency for the company. However, this strategy should be implemented gradually, supported by regular updates on operational cost data and proactive management of external factors that could impact distribution performance. The study concludes by recommending broader coverage and the inclusion of additional relevant variables in future research to further validate and enhance decision-making related to distribution strategies. A well-informed shift toward internal logistics could ultimately contribute to greater competitiveness and sustainability in the company’s distribution operations

Amelia Marta Ningsih; Said Said; Idris Idris

Maeswara : Jurnal Riset Ilmu Manajemen dan Kewirausahaan 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This study aims to analyze the influence of liquidity, leverage, profitability, and company size on the share prices of companies that are members of the Investor33 index on the Indonesia Stock Exchange (IDX) during the 2019–2023 period. This study uses a quantitative approach with purposive sampling techniques, so that 17 companies out of a total of 46 companies that meet the criteria are obtained. The data used is secondary data in the form of annual financial statements obtained from the IDX's official website. The analysis method used was multiple linear regression with the help of the Statistical Program for Social Science (SPSS) software version 25. The results of the analysis show that the leverage and profitability variables have a significant effect on the stock price, which indicates that the company's capital structure and ability to generate profits are important factors in the investor's assessment. In contrast, the liquidity variables and company size do not show a significant influence on the stock price, which means that the company's ability to meet short-term obligations and operational scale are not the main determinants in the formation of the stock price on the index. These findings provide implications for investors and company management to pay more attention to profitability and leverage aspects in financial strategies and investment decision-making. This research can also be a reference for further studies related to the analysis of financial ratios and capital market dynamics in Indonesia.

Sari, Nurita; Munandar, Aris; Nurhayati, Nurhayati

Jurnal Ekonomi, Bisnis dan Manajemen (EBISMEN) 2025 FEB Universitas Maritim Semarang

This study aims to analyze the financial performance differences of Bank Syariah Indonesia before and after the merger based on three key ratios: Financing to Deposit Ratio (FDR), Operational Expenses to Operating Income (BOPO), and Return on Assets (ROA). A comparative quantitative approach was applied using financial statement data from the 2017–2024 period, analyzed with normality tests and paired sample t-tests. The normality test results indicate that all data are normally distributed. The paired sample t-test reveals no significant difference in the FDR ratio before and after the merger, while significant differences are found in BOPO and ROA. These findings indicate that the merger affected the efficiency and profitability of the bank, but not directly the effectiveness of fund distribution. The study implies that Bank Syariah Indonesia needs to strengthen operational efficiency and asset management post-merger. Future researchers are encouraged to include non-financial variables and apply qualitative approaches to gain more comprehensive insights.

Inabah, Sekar Farahdila; Inabah, Sekar Farahdila; Priyambodo, Syahtri Wardana

Digital Business Intelligence Journal 2025 Fakultas Ekonomika dan Bisnis Universitas 17 Agustus 1945 Semarang

This research explores the crucial role of cybersecurity in building and maintaining digital trust for e-business sustainability. The rapid digitalization era has increased business dependence on digital platforms but also brought cyber risks that can threaten customer trust and operational sustainability. This systematic literature review analyzes recent research (2021–2025) from various academic databases including Google Scholar, IEEE Xplore, ScienceDirect, Scopus, and ACM Digital Library. The research objectives are to identify the impact of cyber incidents on customer trust, analyze digital trust-building strategies, and formulate recommendations for e-business sustainability. Study results show that cyber incidents can reduce customer trust by up to 60% and cause average financial losses of $3 million per incident. However, implementing comprehensive cybersecurity strategies, communication transparency, and rapid recovery can restore trust and enhance business resilience. The research emphasizes the importance of a holistic approach that integrates security technology, risk management, and crisis communication to build a sustainable and trusted e-business ecosystem.

Eliasaf Maduwu; Syarifur Ridho; Dina Rispianti

Jurnal Strategi Bisnis Teknologi 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

The operational department at PT. Baruna Mitra Segara Lines Bandar Lampung plays a crucial role in ensuring the timely departure of ships. This study examines how the department monitors ship departures to ensure they occur on time and follow established procedures. The research uses a qualitative case study approach, collecting data through observation and documentation. The findings show that active involvement from the operational department helps reduce technical and administrative issues that may delay departures. Improving human resources and operational systems is essential to guarantee smooth operations. The operational department is responsible for coordinating between departments, checking ship readiness, and monitoring schedules. The department's effectiveness significantly reduces delays and enhances customer satisfaction. The study also highlights that the accuracy of operational work impacts the efficiency, safety, and reliability of the shipping process. Strengthening the monitoring system and improving human resource quality are critical to optimizing the department’s role. However, challenges such as limited resources and outdated information systems need to be addressed to improve performance. This research aims to provide insights for PT. Baruna Mitra Segara Lines management to enhance the operational process of ship departures.

Mutiara Amanda; Ditta Arsyilviasari; Syilviani Syilviani; Fetrisia Siregar; Fibri Rakhmawati

Jurnal Ekonomi dan Keuangan Islam 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

The use of BRIMEN (BRI Document Management System) in digital document processing operations during internship activities at the Medan Regional Office of PT Bank Rakyat Indonesia (Persero) Tbk. is the main focus of this article. The objective of this study is to understand how the BRIMEN system contributes to the storage, retrieval, and classification of documents, particularly in relation to credit document management. This system was introduced to address common issues found in manual archiving, such as limited storage space, difficulties in document retrieval, and the risk of errors in preserving clients’ physical records. The research employed a descriptive qualitative approach through direct observation and active participation in daily workflows. The findings indicate that BRIMEN significantly improves operational efficiency by providing a more systematic and secure digitalization procedure for banking documents. The system not only reduces the risk of loss or damage to physical archives but also accelerates the process of data retrieval when required by work units. Through its classification and tracking features, BRIMEN ensures better consistency between digital data and physical documents, although several technical challenges remain, such as restricted access to storage rooms and difficulties in scanning older or non-standard documents. Overall, the results highlight the importance of implementing a well-structured digital document management system to support the smooth operation of modern banking institutions. BRIMEN represents a tangible step in BRI’s digital transformation, strengthening data security while simultaneously improving the quality of credit services delivered to customers. With continuous improvement, this system has the potential to serve as a model for digital document management that can be more widely adopted across Indonesia’s banking sector.

Rika Hanifah Tanjung; Muhammad Kurniawan; Afrini Yuninda Silitonga; Nisrina Ardra Hafizha; Nurlian Augustin Ningrum

Jurnal Riset Rumpun Matematika dan Ilmu Pengetahuan Alam 2025 Pusat riset dan Inovasi Nasional

Micro, Small, and Medium Enterprises (MSMEs) are strategic sectors in the Indonesian economy, but often face challenges in efficient and data-driven production management. This article highlights the urgency of the Real Work Lecture (KKN) program as a form of student service in assisting MSMEs, especially in optimizing the production of snacks typical of Tebing Syahbandar. This research aims to optimize the production output of the Untir-untir Titik Factory with an Integer Linear Programming (ILP) approach using the Branch and Bound algorithm. Primary data is obtained through interviews and production documentation, including product type, raw material needs, operational costs, selling prices, and profit margins. The initial analysis was carried out using the simplex method using POM QM software to obtain a linear solution, which was then refined with the Branch and Bound algorithm so that the results were in the form of integers. The results of the study showed that the optimal solution was achieved by producing 25 bales of kolong-kounder and not producing other types of snacks, resulting in a profit of Rp1,650,000 per day. These findings show that the ILP approach with Branch and Bound is able to significantly increase the efficiency and profitability of MSMEs. In addition, this method can be used as a basis for quantitative-based production decision-making. This research also emphasizes the strategic role of KKN in technology transfer and real solution-based assistance for MSME actors in the region, thereby supporting the sustainable strengthening of the local economy.

Anita Sriwaty Pardede

Jurnal Inovasi Riset Ilmu Kesehatan 2025 Pusat Riset dan Inovasi Nasional

The evaluation of information systems becomes important to ensure the effectiveness of the Hospital Information System (SIMRS) application and its positive impact in producing information that meets the standards of data quality with the HOT fit theory, which includes the core elements of the information system: human, organization, Technology and net benefits. The research was conducted using a cross-sectional design and involved 78 SIMRS users in X Hospital as the sample. Data were analysed using the partial least squares (PLS) structural equation modelling (SEM) method. The results of the study showed that user satisfaction, information quality, service quality, system quality, organizational environment, system utilization level, and organizational structure had significant relationships with SIMRS based on hypothesis testing. The significant findings included user satisfaction, net benefits, system utilization, service quality, system quality, organizational environment, and information quality. This study emphasizes the importance of routine and periodic maintenance, monitoring of SIMRS by relevant units, attention to factors influencing SIMRS adoption by users, and regular training related to the operation of the SIMRS application. Efforts to improve operational skills in the aspects of system quality, information quality, service quality, organizational structure, and organizational environment of SIMRS are crucial to optimize the net benefits generated by SIMRS.

Aisyah Ambroini; Indah Purnama Sari

Jurnal Sistem Informasi dan Ilmu Komputer 2025 International Forum of Researchers and Lecturers

Currently, the use of data mining technology has become essential in enhancing business management efficiency, including in the trending coffee shop industry. Data mining allows business owners to analyze sales information in depth, enabling more accurate decision-making regarding inventory management, promotions, and sales strategies. This study aims to implement the Apriori algorithm to analyze sales data at Menrabic Coffee Shop. The Apriori algorithm is used to discover association patterns or relationships between products frequently purchased together by customers, which can assist management in providing inventory that aligns with customer preferences. The research method illustrates the detailed implementation process of the Apriori algorithm, starting from sales data collection, data cleaning, programming, and analysis of the results. The implementation uses web programming languages such as HTML, CSS, MySQL, and JavaScript, while back-end logic is programmed with PHP. The results of applying this algorithm reveal the most popular sales patterns among customers, providing valuable insights for management to improve operational performance and customer satisfaction. Therefore, this study demonstrates that applying data mining with the Apriori algorithm can be an effective tool for understanding consumer behavior and supporting data-driven decision-making at Menrabic Coffee Shop. By utilizing these insights, management can optimize inventory, enhance sales strategies, and ultimately increase overall business efficiency.

Aprilia Anes Sarira; Gunawan Prayitno

JTI : Jurnal Teknologi dan Informatika 2025 STMIK Pesat Nabire

The Land and Building Tax (PBB) and the Duty on the Acquisition of Land and Building Rights (BPHTB) serve as crucial fiscal tools for enhancing regional financial independence. In Nabire Regency, administrative and monitoring processes for both taxes are still managed manually, resulting in inefficient service flow, operational delays, and data integrity issues. This study presents the design and development of an internal web-based information system aimed at supporting more structured and accountable tax service management. The system was created using the Waterfall model, encompassing sequential stages: needs analysis, design, implementation, testing, and maintenance. The results demonstrate that the application facilitates faster taxpayer data retrieval, enables real-time tracking of service progress, and delivers well-organized tax arrears data. Its deployment in Nabire’s Regional Revenue Agency (Bapenda) has contributed significantly to improving staff productivity, data reliability, and public trust. These outcomes lay a groundwork for advancing digital transformation in public services, especially in regions still dependent on manual workflows

Agung Hardiansyah; Kristia Yuliawan

JTI : Jurnal Teknologi dan Informatika 2025 STMIK Pesat Nabire

Efficient operations of PT PLN, as a vital electricity provider, heavily rely on effective service management, including customer data collection and payment processing. Employee performance supervision is crucial to ensure optimal results and customer satisfaction, given that traditional manual systems often suffer from inefficiencies, inaccuracies, and delays. This research aims to develop and implement a web-based performance monitoring system for electricity bill delivery officers to enhance operational efficiency and accountability at PT PLN. The Waterfall method was adopted as a systematic development framework, encompassing stages of requirements analysis, design using Unified Modeling Language (UML) such as use case diagrams and activity diagrams, implementation with PHP and MySQL, and black box testing to validate system functionality. The results of the black box testing indicate that all main functions of the system, including user authentication, user data management, uploading of daily reports and supporting files by officers, and the administrator's ability to monitor and review reports, function as expected. The successful implementation of this system indicates its capability to overcome the limitations of manual methods and provide real-time visibility into the performance of field officers. Thus, this web-based monitoring system not only contributes to improving data accuracy and operational efficiency at PT PLN but also supports more informative and strategic managerial decision-making, aligning with digital transformation initiatives in the energy sector

Kelvin Kelvin; Kristia yuliawan

JTI : Jurnal Teknologi dan Informatika 2025 STMIK Pesat Nabire

This study aims to design and implement a web-based employee attendance system with selfie at PT Gunung Selatan. The system was developed as a solution to common issues in manual attendance processes, such as fraud, location limitations, and low time efficiency. Using a Research and Development (RAD) approach and prototyping method, the system was built iteratively with integrated technologies including facial recognition, liveness detection, and GPS. Key features include real-time attendance logging, online leave requests, and integrated attendance reporting. The implementation results show significant improvements in operational efficiency, data accuracy, and transparency in employee attendance management. The system also has the potential for further integration with HR and payroll systems.

Astri Wahyuni; Mariam Makmur; Ari Ayu

Journal Economic Excellence Ibnu Sina 2025 STIKes Ibnu Sina Ajibarang

A company's financial performance is one of the main indicators in assessing the health and sustainability of a business entity's operations. Evaluation of financial performance is crucial, especially for large companies operating in strategic sectors such as telecommunications. PT. XL, as a telecommunications company listed on the Indonesia Stock Exchange, requires regular performance assessments to provide a clear picture of the effectiveness of its business strategy and its ability to generate profits. This study aims to analyze PT. XL's financial performance using a profitability ratio approach. The research method used is descriptive quantitative, utilizing secondary data sourced from the company's financial statements, including the balance sheet, income statement, and other financial statements for the 2021–2023 period. The profitability ratios analyzed include Net Profit Margin (NPM), Return on Assets (ROA), Return on Equity (ROE), Gross Profit Margin (GPM), and Earnings Per Share (EPS). These five ratios were chosen because they are able to describe the company's ability to generate profits, both in terms of sales, total assets, and shareholder equity. The analysis results indicate that PT. XL's financial performance during the study period is still less than optimal. This is reflected in the profitability ratio, which is below the average standard for the Indonesian telecommunications industry. This condition indicates that the company has not been able to optimally manage its resources to generate competitive profits. This finding has important implications, namely the need to evaluate financial management strategies, operational cost efficiency, and improve service quality to increase company profitability in the future. Therefore, this study confirms that profitability ratio analysis is a crucial instrument for assessing a company's financial condition and serves as a basis for formulating performance improvement strategies.  

Revirani, Selvie; Nia Lefiani

Gemawisata: Jurnal Ilmiah Pariwisata 2025 Sekolah Tinggi Ilmu Ekonomi Pariwisata Indonesia

This study aims to analyze the influence of intrinsic motivation, work atmosphere, and work environment on employee productivity and performance at Hotel Kridawisata Bandar Lampung. A total of 30 employees from the hotel were selected as the population for this study, using a saturated sampling approach to obtain a representative sample. Data was collected through questionnaires and analyzed using SPSS version 25.0 to examine the correlation and influence between independent variables (work motivation and work atmosphere) and employee performance. The analysis revealed a significant positive correlation between employee work motivation and their performance, with a regression coefficient of 0.389. This indicates that higher work motivation leads to better performance. Additionally, the work atmosphere had a positive and significant impact on employee performance, with a regression coefficient of 0.467. These findings suggest that a supportive and comfortable work atmosphere can significantly enhance employee performance. Based on the obtained R-square value of 0.493 or 49.3%, it can be concluded that work motivation and work atmosphere have an influence on employee performance at Hotel Kridawisata. In other words, approximately 49.3% of the variation in employee performance can be explained by these two factors, while the remaining 50.7% is influenced by other factors not covered in this study. This highlights the importance of both work motivation and the work environment in driving employee performance. Therefore, it is recommended that the management of Hotel Kridawisata continue to improve employee motivation and create a more conducive work atmosphere. This will not only enhance employee performance but also contribute to improving the quality of hotel services, which in turn can increase guest satisfaction and the hotel's operational success.

Purwadhi Purwadhi; Yani Restiani Widjaja; Agus Sunarto; Annisa Berlia Maharani

Jurnal Visi Manajemen 2025 Sekolah Tinggi Ilmu Ekonomi Pariwisata Indonesia Semarang

This study aims to analyze the adaptation strategies of Ananda Sehat Karangsono Clinic in facing the competition in healthcare services in the era of the National Health Insurance (JKN). The background of this research is based on the increasingly fierce competition between healthcare facilities, both clinics and hospitals, in providing fast, efficient, and quality services according to JKN standards. The presence of the JKN program, which demands integrated, transparent, and technology-based services, encourages clinics to innovate to remain competitive and maintain operational sustainability. The research method used is descriptive qualitative with data collection techniques through in-depth interviews, participatory observation, and documentation studies. Research informants included clinic leaders, healthcare workers, and administrative staff, thus providing a comprehensive perspective on the implemented adaptation strategies. The results show that Ananda Sehat Karangsono Clinic has integrated digital technologies, such as the Mobile JKN application and WhatsApp, to speed up the registration process, verify patient data, and facilitate communication. This innovation can improve the efficiency of service flows, reduce queues, and create a better service experience for patients. In addition, the clinic emphasizes the importance of patient satisfaction by improving service quality, speed, and friendliness of healthcare workers and support staff. The adaptation strategy implemented was not limited to technological aspects, but also encompassed operational efficiency and humanistic interpersonal services. Overall, the clinic's adaptation strategy was flexible and holistic, encompassing digitalization, strengthening internal management, and developing positive patient relationships. These findings confirm that the clinic was able to maintain competitiveness and service sustainability amidst the dynamics of the National Health Insurance (JKN) and the digitalization of the healthcare system.  

Emilia Kurniawati; Nur Ainiyah; Nurdiana Fitri Isnaini

Akuntansi dan Ekonomi Pajak: Perspektif Global 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to examine the effect of liquidity, profitability, leverage, and accounts receivable turnover on financial distress. The sample used in this study is banking companies listed on the Indonesia Stock Exchange (IDX) for the 2021-2024 period. The population sample in this study is 47 companies. The sample was determined using a purposive sampling method, resulting in 10 companies. The type of data for this study is secondary data obtained from www.idx.co.id. The analytical method used was multiple regression analysis. The results of this study indicate that simultaneously, the variables liquidity, profitability, leverage, and accounts receivable turnover significantly influence financial distress. Partially, the liquidity variable has a negative and significant effect on financial distress, while the profitability variable has a negative and significant effect on financial distress. Leverage and accounts receivable turnover have no effect on financial distress. Furthermore, the Adjusted R-square coefficient is 95.3%, indicating that 4.7% is influenced by other variables. These findings suggest that companies with better liquidity and profitability levels have a lower probability of experiencing financial distress. This aligns with the theory that high liquidity ensures the availability of cash to meet short-term obligations, while strong profitability supports operational sustainability and investor confidence. On the other hand, leverage and accounts receivable turnover did not significantly affect financial distress, which may indicate that banking companies have a more stable debt structure and effective credit management, reducing their influence on distress conditions. This research provides practical insights for company management, investors, and regulators. For managers, maintaining optimal liquidity and profitability levels is essential to prevent financial difficulties. For investors, liquidity and profitability indicators can serve as reliable references for investment decision-making.