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Conservatism Moderates the Effects of Profitability, Leverage and Growth Opportunity on Cash Holding: Evidence in Indonesian Consumer Good Firms Pristin Prima Sari; Sri Hermuningsih; Fuadhillah Kirana Putri; Risal Rinofah; Salma Novika Putri; Anisya Dewi Rahmawati
Fundamental and Applied Management Journal Vol. 4 No. 3 (2026): Fundamental and Applied Management Journal
Publisher : Global Research Collaboration

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66314/famj.v4i3.968

Abstract

Cash holding have bad impact for firms if the lower cash holding the lower liquidity of payment. Cash holding conducted by cash and cash equivalent. Optimal cash holding strengthens streamline operational of firms. So that, cash holding controlled by conservatism which strengthen profitability, leverage and growth opportunity. Conservatism can help firm management to control their cash holding. Conservatism provide accrual of financial statement as firm action in financial decision. The aims of research such as conservatism strengthens the profitability, leverage and growth opportunity on cash holding.  The method such as quantitative using financial statement data listed in Indonesia Stock Exchange (IDX) with consumer goods sector in 2021-2025 as samples by using purposive sampling, then Moderated Regression Analysis (MRA) and SPSS 25 to analysis technique. The finding such as Conservatism, Leverage, Growth Opportunity, profitability simultaneously significant impact on cash holding. Conservatism and profitability partially significant impact on cash holding but leverage and growth opportunity do not have significant impact on cash holding. The conclusion are that Conservatism strengthens the profitability on cash holding but conservatism as negative moderation between growth opportunity and cash holding. Thus conservatism have no significant moderation between leverage on cash holding.  
Lifestyle Mediates University Students' Consumption Behavior: Financial Literacy and Peer Groups Silmi Nur Aminah; Ratih Kusumawardhani; Pristin Prima Sari
Journal of Economics, Entrepreneurship, Management Business and Accounting Vol 4 No 4 (2026): Volume 4, Issue 4, July 2026
Publisher : CV. Sakura Digital Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61255/jeemba.v4i4.1151

Abstract

Purpose – This research examines how financial literacy and peer groups shape university students' consumption behavior, with lifestyle positioned as the mediating variable. The study is motivated by the widespread pattern of consumptive habits among students, a condition driven by limited financial understanding coupled with intense social pressure to keep pace with current trends. Design/methodology/approach – A quantitative design was applied using purposive sampling. Responses were gathered from 100 students enrolled in the 2022 and 2023 cohorts at Universitas Sarjanawiyata Tamansiswa (UST), Yogyakarta. Data were processed through the Partial Least Squares (PLS) technique with the help of SmartPLS software. Finding/Results – The analysis reveals that financial literacy exerts a significant negative effect on students' consumption behavior, whereas peer groups and lifestyle both contribute significant positive effects. Lifestyle is further found to significantly mediate the relationships between financial literacy, peer groups, and students' consumption behavior. Originality/Value – This study's central finding confirms that lifestyle functions as an essential bridge linking internal factors (financial literacy) and external factors (peers) to consumption decisions. Practically, this implies that strengthening financial literacy alongside cultivating a prudent lifestyle is essential for students seeking to curb excessive spending and secure long-term financial stability.
Inovasi Berkelanjutan Produk Olahan Kecambah sebagai Upaya Peningkatan Kesejahteraan Ekonomi Masyarakat Nurul Myristica Indraswari; Didik Subiyanto; Yhoga Heru Pratama; Tri Ratna Purnamarini; Auliya Rosiana; Pristin Prima Sari; Mohammad Ahyar Syafwan Lysander
Jurnal Pengabdian Masyarakat Bhinneka Vol. 4 No. 4 (2026): Juli
Publisher : Bhinneka Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58266/jpmb.v4i4.1543

Abstract

Kegiatan pengabdian ini bertujuan untuk memberikan sosialisasi pengolahan hasil pertanian menjadi produk bernilai tambah yang siap dikonsumsi, pemanfaatan media sosial sebagai strategi pemasaran digital, serta sertifikat berproduk halal. Permasalahan yang dialami adalah kurangnya minat masyarakat terhadap inovasi dalam membuat produk olahan dan minimnya pemahaman masyarakat dalam memasarkan produk menggunakan media sosial, terkhususnya masyarakat Dusun Priyan, Kabupaten Bantul. Untuk hal itu, program ini difokuskan pada pengetahuan dan wawasan tentang strategi pemasaran dan pemanfaatan teknologi dalam memasarkan suatu produk. Salah satu strategi kunci untuk mewujudkannya adalah melalui hilirisasi produk pertanian. Dengan hilirisasi, harapannya dapat memperpanjang rantai nilai. Kecambah merupakan salah satu jenis sayuran yang sangat mudah ditemui dan makanan yang banyak dikonsumsi oleh masyarakat Indonesia, dari segala penjuru kalangan. Selain itu, limbah kulit kecambah dapat dimanfaatkan menjadi suatu produk yang lebih bermanfaat bagi masyarakat dan bernilai ekonomis tinggi. Metode pelaksanaan meliputi tahapan persiapan, pelaksanaan, dan evaluasi yang melibatkan sebanyak 10 peserta yang merupakan warga Padukuhan Priyan RT 03, 04, dan 05. Hasil kegiatan menunjukkan adanya peningkatan pengetahuan, keterampilan, dan kreativitas masyarakat. Kegiatan ini berkontribusi pada kolaborasi strategis untuk peningkatan nilai tambah dan potensi pasar dalam ekonomi digital dalam hal pemanfaatan kecambah untuk pembuatan peyek kecambah dan dawet kecambah.