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All Journal Journal of Economic, Bussines and Accounting (COSTING) Journal of Community Empowerment
Rifad Hidayah Pangestu
Universitas Muhammadiyah Sukabumi
Economics, Econometrics & Finance Education Health Professions Languange, Linguistic, Communication & Media Social Sciences

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ANALISIS EFEKTIVITAS FREE CASH FLOW TERHADAP FINANCIAL PERFORMANCE SERTA AGENCY COST SEBAGAI VARIABEL MEDIASI Rifad Hidayah Pangestu; Dicky Jhoansyah; Asep Muhamad Ramdan
Journal of Economic, Bussines and Accounting (COSTING) Vol. 9 No. 3 (2026): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/2q0z8q45

Abstract

Manufacturing companies are one of the sectors that contribute to Indonesia’s economic growth. One of its components is the miscellaneous industry sector, which also plays a role in supporting national economic development. However, in recent years, this sector has experienced a decline in financial performance, as reflected by the decrease in Return on Assets (ROA). Financial performance is an important indicator used to assess a company’s ability to manage its resources efficiently in generating profits. This study aims to examine the effect of free cash flow on financial performance with agency cost as a mediating variable in miscellaneous industry sector companies listed on the Indonesia Stock Exchange during the 2020–2024 period. This study employed a quantitative method with an explanatory approach. The data used in this study were obtained from the financial statements of miscellaneous industry sector companies listed on the Indonesia Stock Exchange during 2020–2024. The sample consisted of 25 companies or 125 observations selected using the purposive sampling technique. The data were analyzed using Structural Equation Modelling (SEM) based on Partial Least Square (PLS) with the assistance of SmartPLS 3 software. The results indicate that free cash flow has a positive and significant effect on agency cost, as evidenced by a coefficient value of 0.418 and a p-value of 0.020 < 0.05. Agency cost has a positive and significant effect on financial performance, as indicated by a coefficient value of 0.247 and a p-value of 0.012 < 0.05. Free cash flow also has a positive and significant effect on financial performance, as shown by a coefficient value of 0.288 and a p-value of 0.003 < 0.05. Furthermore, agency cost is proven to significantly mediate the effect of free cash flow on financial performance, as indicated by a coefficient value of 0.103 and a p-value of 0.031 < 0.05.
GERAKAN LITERASI SEKOLAH DALAM MENINGKATKAN MINAT BACA, TULIS DAN DIGITAL DI SISWA SMPN 4 CIDADAP (SATU ATAP) Andi Mulyadi; Dian Purwanti; Akbar Devriansyah; Siti Rohmah; Dinda Aulia Rustandi; Indriyani Indriyani; Dewi Patmasari; Mutya Firdaus; Muhammad Rijal Al Amin Rijal Al Amin; Rifqi Alwi Al Fahmi; Rifad Hidayah Pangestu; Muhammad Faisal Rafli; Mutia Amelia; Dzaniah Agistiani; Fino Falentino; Wulandari Nurlaila; Muhammad Ravi Firmansyah
Journal of Community Empowerment Vol 4, No 3 (2025): Desember
Publisher : Universitas Muhammadiyah Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31764/jce.v4i3.35256

Abstract

ABSTRAK                                                                                     Gerakan Literasi Sekolah (GLS) merupakan sebuah upaya untuk meningkatkan minat dan kemanpuan literasi siswa. Rendahnya tingkat literasi siswa menjadi perhatian serius khususnya di sekolah daerah seperti SMPN 4 Satu Atap Cidadap. Tujuan pengabdian ini membantu memecahkan permasalahan yang terjadi di SMPN 4 Cidadap yaitu kurangnya minat baca tulis siswa dan membentuk karakteristik siswa yang berbudaya literasi. Metode pada tahap pelaksanaan pengabdian ini dilakukan pada beberapa tahap yaitu persiapan, penyampaian materi, praktik, presentasi, diskusi serta refleksi. Kegiatan dilaksanakan melalui metode partisipatif dan interaktif. Sasaran dalam kegiatan ini adalah siswa kelas 7, kelas 8 dan kelas 9 sebagai peserta kegiatan. Hasil kegiatan Literasi Sekolah (GLS) SMPN 4 Satu Atap Cidadap dilihat dari berbagai aspek bahwa para siswa yang mengikuti penuh kegiatan ini. Pada diskusi dan refleksi para siswa mampu menunjukkan peningkatan membaca, menulis dan mengenal literasi digital secara baik. Secara keseluruhan kegiatan pengabdian ini memberikan dampak yang positif bagi para siswa, pihak sekolah dan Universitas Muhammadiyah Sukabumi dalam membangun jejaring kemitraan Pendidikan tinggi dan sekolah menengah. Kata kunci: Gerakan Literasi Sekolah; Peningkatan Literasi Baca Tulis Dan Digital; Pengabdian Masyarakat; Lingkungan Sekolah. ABSTRACTThe School Literacy Movement (Gerakan Literasi Sekolah/GLS) is an effort to enhance students' interest and ability in literacy. The low literacy level among students is a serious concern, particularly in regional schools such as SMPN 4 Satu Atap Cidadap. The purpose of this community service program was to help address the problems at SMPN 4 Cidadap, namely the lack of student interest in reading and writing, and to shape students' character into a literacy-oriented culture. The implementation method was carried out in several stages: preparation, delivery of material, practice, presentation, discussion, and reflection. The activities were conducted using participatory and interactive methods. The target participants were students from grades 7, 8, and 9. The results of the School Literacy Movement (GLS) activities at SMPN 4 Satu Atap Cidadap, observed from various aspects, showed that students fully participated in the program. During discussions and reflection sessions, the students demonstrated improvement in reading, writing, and a good understanding of digital literacy. Overall, this community service initiative had a positive impact on the students, the school, and Universitas Muhammadiyah Sukabumi in building a collaborative network between higher education and secondary schools. Keywords: School Literacy Movement; Improving reading, writing and digital literacy; Community service; School environment.
Co-Authors Akbar Devriansyah Andi Mulyadi Asep Muhamad Ramdan Dewi Patmasari Dian Purwanti Dicky Jhoansyah Dinda Aulia Rustandi Dzaniah Agistiani Fino Falentino Indriyani Indriyani Muhammad Faisal Rafli Muhammad Ravi Firmansyah Muhammad Rijal Al Amin Rijal Al Amin Mutia Amelia Mutya Firdaus Rifqi Alwi Al Fahmi Siti Rohmah Wulandari Nurlaila