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Menampilkan 1–2 dari 2 artikel
The Effect of Leverage, Liquidity and Profitability in Predicting Financial Distress in Plantation Sub-Sector Companies Listed on the IDX in 2019-2023
Akhwan Holfi Nuron
; Muhammad Ihsan Rangkuti
Proceeding of the International Conference on Economics, Accounting, and Taxation
Vol 2
, No 2
(2025)
This study investigates the factors influencing financial distress in plantation sub-sector companies in Indonesia. The data collection method involves a literature study and documentation, while the data analysis techniques encompass classical assumption tests (normality, multicollinearity, autocorrelation, and heteroscedasticity), multiple linear regression analysis, and hypothesis testing (partial, simultaneous, and coefficient of determination). The findings reveal that leverage, liquidity,...
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Improving Decision Making Through Management Accounting : Practical and Theoretical Perspectives
Muhammad Ihsan Rangkuti
International Journal of Economics, Management and Accounting
Vol 1
, No 2
(2024)
This research aims to analyze the role of management accounting in decision making and improving company performance, with a focus on the application of main techniques such as Cost-Volume-Profit (CVP) Analysis, Activity-Based Costing (ABC), and Balanced Scorecard (BSC). Through a qualitative approach with in-depth interviews and case studies on several companies, this research found that management accounting techniques contribute significantly to optimizing costs, increasing operational effici...
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