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All Journal Jurnal Studi Manajemen Organisasi JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Journal of Innovative and Creativity
Krismonika Hidayat
Department Of Management, Faculty Of Management And Business, Dinamika Bangsa University Jambi. Address Jendral Sudirman, Thehok, Jambi City, Indonesia.
Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

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Working Capital Determination in Indonesian Companies during the Covid-19 Pandemic Krismonika Hidayat; Hersugondo Hersugondo
JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi Vol. 8 No. 2 (2022): November 2022
Publisher : Universitas Medan Area

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31289/jab.v8i2.7469

Abstract

This study aimed to know the effect of the Covid-19 pandemic on the performance of companies in Indonesia, to analyze the working capital determination in Indonesia companies, to analyze the effect of Probability in financial distress in moderating the working capital relationship in Indonesia companies, and to analyze the influence of variables in providing its effect on the company's working capital. The sample used in this study was 59 companies registered in Indonesia for the period 2017-2021 taken by purposive sample method. The analytical method used was a multiple linear regression model using Spss 25 software.  The results showed that companies that manage working capital through conservative policies were a financial strategy to ensure liquidity in fulfilling their obligations to creditors, firm age (company age), long-term debt, and sales growth has a positive effect on working capital. Thus, an older company can run the company by presenting a higher level of working capital which can generate profits and a better company reputation which allows the company to get credit more easily.
Analisis Motivasi, Faktor Sosial, Impulse Buying, Kepercayaan Merek, dan Word of Mouth: Studi Fenomenologis pada Seminar Manajemen Pemasaran Widyadhana Candraningtias; Krismonika Hidayat; Anjastanara Pasae
Journal of Innovative and Creativity Vol. 6 No. 1 (2026)
Publisher : Fakultas Ilmu Pendidikan Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joecy.v6i1.5888

Abstract

This study explores the underlying meanings of students’ experiences related to motivation, social factors, brand trust and image, and word of mouth in shaping impulse buying behavior in the digital era. Unlike most previous research employing quantitative methods, this study adopts a qualitative phenomenological approach supported by a Likert-scale perception instrument to elicit experiential narratives. The participants consisted of students enrolled in the Marketing Management Seminar course. Data were collected through Likert-scale questionnaires, short open-ended interviews, and field observations. Descriptive results show that motivation (mean = 4.25), brand trust and image (mean = 4.17), and word of mouth (mean = 4.01) fall into the high category, while social factors (mean = 3.73) and impulse buying (mean = 3.74) are moderately high. The qualitative findings highlight motivation as the primary driver of spontaneous purchasing, influenced by emotional needs, trends, and digital promotional stimuli. Word of mouth acts as an informational catalyst that accelerates decision-making, whereas social factors and brand trust provide psychological assurance in impulsive purchases. Overall, this study deepens understanding of student consumption dynamics and contributes to consumer behavior research within higher education contexts.  
THE EFFECT OF CAPITAL EXPENDITURE ON RETURN ON EQUITY: DUPONT APPROACH ANALYSIS Krismonika Hidayat; Yossinomita Yossinomita; La Chica Salsabila Bilqis
JURNAL STUDI MANAJEMEN ORGANISASI Vol 23, No 1 (2026): 2026
Publisher : Faculty of Economics and Business | Universitas Diponegoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14710/jsmo.v23i1.83808

Abstract

This study examines the effect of CapEx on ROE using the DuPont Analysis framework and investigates the mediating roles of NPM, TAT and EM in this relationship. The study employs a quantitative approach using panel data from seven companies over the 2020-2024 period, yielding 35 observations. Data are analyzed using panel data regression with Fixed Effect and Random Effect Models, while mediation effects are assessed using the Sobel test. The findings reveal that Capital Expenditure does not have a direct significant effect on ROE. However, Capital Expenditure has a significant effect on Net Profit Margin, while its effect on Total Asset Turnover and Equity Multiplier is not significant. Mediation analysis indicates that Net Profit Margin significantly mediates the relationship between Capital Expenditure and ROE. In contrast, Total Asset Turnover shows limited mediating evidence, and Equity Multiplier does not mediate the relationship. These results suggest that the impact of Capital Expenditure on financial performance primarily operates through profitability rather than asset efficiency or leverage structure. This study contributes by clarifying the transmission mechanism of investment decisions to shareholder returns within the DuPont framework and provides practical implications for corporate managers in optimizing capital allocation decisions.
Co-Authors Anjastanara Pasae Hersugondo La Chica Salsabila Bilqis Widyadhana Candraningtias Yossinomita