Article Per Year (5 Year)
p-Index From 2021 - 2026
0.408
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This Author published in this journals
All Journal Journal of Social Research Soedirman Accounting, Auditing and Public Sector Journal
Mas Findi Mulya Saputra
Sekolah Tinggi Ilmu Ekonomi Dwimulya
Humanities Computer Science & IT Economics, Econometrics & Finance Education Social Sciences

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The Role of Financial Management in Optimizing Company’s Financial Performance Yayuk Karliena; Suheri Suheri; Mas Findi Mulya Saputra; Fadjar Muliawan
Journal of Social Research Vol. 5 No. 6 (2026): Journal of Social Research
Publisher : International Journal Labs

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55324/josr.v5i6.3183

Abstract

Financial management is a key factor in determining the quality of a company's financial performance amidst increasingly complex business competition dynamics. This study aims to analyze the role of financial management in optimizing a company's financial performance through planning, cost control, investment management, risk management, and financial transparency. The study uses a qualitative approach with a descriptive method based on literature studies from various scientific sources and empirical reports. The results show that companies that implement financial management systematically are able to improve operational efficiency, maintain cash flow stability, and increase profitability and company value. Furthermore, financial transparency and accountability have been proven to strengthen investor confidence and expand access to funding. The discussion emphasizes that integration between financial management functions is a determining factor in creating optimal and sustainable financial performance. In conclusion, effective and integrated financial management plays a strategic role in improving a company's financial performance, so it needs to be implemented consistently and adaptively to changes in the business environment.
THE EFFECTS OF HALAL CERTIFICATION, SHARIA ACCOUNTING RECORD-KEEPING, AND ISLAMIC BRANDING ON THE FINANCIAL PERFORMANCE OF HALAL MSMES Agus Gunawan; Mas Findi Mulya Saputra; Fadjar Muliawan; Arrum Fathia Sari; Suhendar Suhendar
Soedirman Accounting, Auditing and Public Sector Journal Vol 5 No 1 (2026): SOEDIRMAN ACCOUNTING, AUDITING, AND PUBLIC SECTOR JOURNAL
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.saap.2026.5.1.22441

Abstract

This study examines the effects of halal certification, Sharia accounting record-keeping, and Islamic branding on the financial performance of halal micro, small, and medium-sized enterprises (MSMEs). The study is motivated by the rapid development of the halal industry and the important role of MSMEs as drivers of community economic activity, which need to be supported by compliance with halal principles, orderly financial governance, and an Islamic-oriented brand identity strategy. The financial performance of halal MSMEs depends not only on production and marketing capabilities but also on institutional and managerial factors, particularly the possession of halal certification, the implementation of Sharia accounting record-keeping, and the strengthening of Islamic branding. A quantitative survey approach was employed by distributing questionnaires to 67 halal MSME owners and operators. The data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS to examine relationships among constructs and assess the validity and reliability of the measurement model. The findings show that halal certification has a positive effect on the financial performance of halal MSMEs. Sharia accounting record-keeping and Islamic branding were likewise found to exert positive effects on the financial performance of halal MSMEs.
Co-Authors Agus Gunawan Arrum Fathia Sari Fadjar Muliawan Suhendar Suhendar Suheri Yayuk Karliena