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EVALUASI EFEKTIVITAS PENGGUNAAN SISTEM INFORMASI AKUNTANSI DALAM MENINGKATKAN EFISIENSI OPERASIONAL PADA USAHA KECIL DAN MENENGAH (UKM) Destiana, Rina; Rawi, Rawi; Neliana, Tri; Muthiarsih, Tiara
Balance Vocation Accounting Journal Vol 8, No 1 (2024): June
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/bvaj.v8i1.11622

Abstract

Studi ini bertujuan untuk mengevaluasi efektivitas penggunaan Sistem Informasi Akuntansi (SIA) dalam meningkatkan efisiensi operasional pada Usaha Kecil dan Menengah (UKM) di Indonesia. Melalui analisis yang komprehensif, penelitian ini mengkaji bagaimana implementasi SIA dapat mengoptimalkan proses bisnis, meningkatkan keakuratan pelaporan keuangan, serta mendukung pengambilan keputusan strategis di lingkungan UKM. Temuan penelitian mengungkapkan bahwa integrasi SIA yang optimal dapat menghasilkan peningkatan yang signifikan dalam hal produktivitas, pengendalian biaya, serta kemampuan UKM untuk beradaptasi dengan perubahan pasar secara lebih responsif. Implikasi dari hasil penelitian ini memberikan wawasan yang berharga bagi pengelola usaha, pembuat kebijakan, serta pengembang SIA dalam upaya mendorong pertumbuhan UKM yang berkelanjutan di era transformasi digital.Kata Kunci: Sistem Informasi Akuntansi, UKM, Efisiensi Operasional
Revisiting Neoliberalism in Indonesian Minimarket Marketing Strategies and Financial Reporting: How Do They Perform? Destiana, Rina; Rawi, Rawi; Muthiarsih, Tiara
Scientechno: Journal of Science and Technology Vol. 3 No. 1 (2024)
Publisher : Yayasan Pendidikan Islam Daarut Thufulah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55849/scientechno.v3i1.1012

Abstract

This study analyzes the impact of neoliberalism in minimarket marketing strategies on financial reporting and financial performance in Indonesia, focusing on the case studies of Indomaret and Alfamart. Neoliberalism, with its emphasis on market liberalization and deregulation, has influenced the business model and marketing strategy of minimarkets. This study uses a qualitative approach with descriptive analysis. Data was obtained through in-depth interviews, literature studies, and analysis of financial statements. The results of the study show that marketing strategies influenced by neoliberalism have a significant impact on financial reporting and financial performance of the two minimarkets.
Mengupas Strategi Keuangan di Berbagai Industri: Studi Kasus pada Industri Teknologi, Kesehatan dan Energi Terbarukan Destiana, Rina; Rawi, Rawi; Neliana, Tri
Balance Vocation Accounting Journal Vol 8, No 2 (2024): December
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/bvaj.v8i2.13077

Abstract

Abstrak: Strategi keuangan sangat penting untuk bertahan dalam berbagai industri. Namun, sifat unik masing-masing sektor sering kali memengaruhi implementasi strategi tersebut. Studi kasus yang dilakukan pada Apple Inc., Johnson & Johnson (J&J), dan NextEra Energy digunakan dalam artikel ini untuk menekankan penerapan prinsip keuangan pada tiga industri utama yang bergerak di industri teknologi, kesehatan, dan energi terbarukan. Analisis ini didasarkan pada laporan tahunan perusahaan dengan memeriksa manajemen modal kerja, struktur modal, investasi, dan mitigasi risiko di ke tiga industri tersebut. Temuan utama menunjukkan bahwa Apple mengoptimalkan efisiensi modal kerja dengan menggunakan siklus konversi kas negatif dan berfokus pada R&D. Diversifikasi risiko, investasi besar dalam R&D, dan kebijakan dividen yang stabil adalah ciri khas J&J di industri kesehatan. Sementara itu, sebagai pemimpin industri energi terbarukan, NextEra Energy menggunakan leverage untuk mendanai proyek jangka panjang dan mengelola risiko melalui kontrak jangka panjang. Perbandingan indikator keuangan dari ketiga perusahaan ini menunjukkan bahwa dinamika industri tertentu sangat memengaruhi komponen seperti rasio utang, margin laba bersih, dan kebijakan pemegang saham. Oleh karena itu, meskipun prinsip keuangan bersifat umum, penerapan strategi mereka harus disesuaikan dengan situasi industri tertentu. Dalam artikel ini, manajer keuangan akan menemukan arahan praktis untuk membangun strategi yang meningkatkan daya saing sekaligus mempertahankan bisnis mereka. Kata Kunci: Bisnis, Energi Terbarukan, Industri, Strategi Keuangan, Teknologi Abstract: Financial strategies are essential to survive in a variety of industries. However, the unique nature of each sector often influences the implementation of the strategy. Case studies conducted on Apple Inc., Johnson & Johnson (J&J), and NextEra Energy are used in this article to emphasize the application of financial principles to three key industries: technology, healthcare, and renewable energy. This analysis is based on the company's annual report; It examines working capital management, capital structure, investment, and risk mitigation in all sectors. Key findings suggest that Apple optimizes working capital efficiency by using a negative cash conversion cycle and focusing on R&D. Risk diversification, large investments in R&D, and a stable dividend policy are typical of J&J in the healthcare sector. Meanwhile, as a leader in the renewable energy industry, NextEra Energy uses leverage to fund long-term projects and manage risk through long-term contracts. A comparison of the financial indicators of these three companies shows that the dynamics of a particular industry greatly affect components such as debt ratios, net profit margins, and shareholder policies. Therefore, although financial principles are general, their application must be adapted to the specific industry situation. In this article, financial managers will find practical directions for building strategies that improve competitiveness while maintaining their business. Keywords: Business, Renewable Energy, Industry, Financial Strategies, Technology
DETERMINASI PENGUNGKAPAN TANGGUNG JAWAB SOSIAL PERUSAHAAN: STRUKTUR KEPEMILIKAN, MEDIA EXPOSURE DAN PROFITABILITAS Neliana, Tri; Rawi, Rawi; Destiana, Rina
Balance Vocation Accounting Journal Vol 7, No 1 (2023): June
Publisher : Universitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/bvaj.v7i1.8633

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh struktur kepemilikan, media exposure, dan profitabilitas terhadap pengungkapan tanggung jawab sosial perusahaan. Populasi yang digunakan dalam penelitian ini adalah perusahaan manufaktur industri barang konsumsi yang terdaftar di Bursa Efek Indonesia tahun 2019-2021.  Berdasarkan teknik purposive sampling yang dilakukan dalam penelitian ini, maka sampel data yang digunakan adalah 51 sampel. Sampel ini diolah dengan menggunakan software SPSS 25 dan metode analisis yang digunakan dalam penelitian ini adalah metode analisis regresi berganda. Hasil penelitian menunjukkan bahwa bahwa kepemilikan asing dan profitabilitas berpengaruh terhadap pengungkapan tanggung jawab sosial perusahaan.  sedangkan media exposure dan kepemilikan institusional tidak berpengaruh terhadap pengungkapan tanggung jawab sosial perusahaan, Kata Kunci: Pengungkapan Tanggung Jawab Sosial, Media Exposure, Kepemilikan Perusahaan,   Profitabilitas 
The Influence of Current Ratio, Debt to Equity Ratio, and Net Profit Margin on Stock Prices (In the Mining Sector Registered in LQ 45 Year 2018-2022) S., Aditya Dwi Okta; Nur'Aeni, Meli; S., Fitria Dewi; Rawi, Rawi
INJURITY: Journal of Interdisciplinary Studies Vol. 3 No. 4 (2024): INJURITY: Journal of Interdisciplinary Studies.
Publisher : Pusat Publikasi Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58631/injurity.v3i4.193

Abstract

This research aims to determine the influence of the current ratio, debt to equity ratio, and net profit margin on stock prices. This type of research is quantitative with a descriptive approach. The population in this research is LQ 45 trading and manufacturing companies listed on the Indonesia Stock Exchange for the 2018-2022 period. The sampling technique uses purposive sampling. The type of data used is secondary data. The data analysis technique in this research uses classical assumptions and multiple linear regression analysis. The research results show that the current ratio, debt to equity ratio, and net profit margin have a positive and significant effect on stock prices.
Leverage, Profitability and Firm Value: The Moderating Effect of Dividend Policy Zulpajri, Fajar; Robbi, Muhammad; Rawi, Rawi
International Journal of Business, Economics, and Social Development Vol 5, No 3 (2024)
Publisher : Research Collaboration Community (RCC)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46336/ijbesd.v5i3.637

Abstract

Most investors experience failure in their investments. So it is necessary to provide positive or negative signals to investors to obtain more accurate information regarding the risks they will face and the percentage of profits they will obtain. If the company can provide positive signals to investors, it will create a sense of satisfaction and trust in the company so that the value of the company will increase. This research uses quantitative methods. This research aims to ascertain whether company value is influenced by leverage and profitability by introducing dividend policy as a moderating factor. The population used is the LQ45 Company listed on the BEI in 2018-2022. The Purposive Sampling Method is a sample selection method in this research using certain criteria. This research data analysis approach uses SPSS 25 software for moderation testing and multiple linear regression analysis. Based on the research findings, corporate value can be affected by profitability and leverage, and it can be generally moderated by dividend policy. Keywords:  Leverage, Profitability, Dividend Policy, Firm Value
Firm Value: Profitability, Leverage, and Firm Size with Corporate Social Responsibility (CSR) as A Moderating Variable Monica, Elsa; Desanti, Wyndha Zahra; Rawi, Rawi
International Journal of Business, Economics, and Social Development Vol 6, No 3 (2025)
Publisher : Research Collaboration Community (RCC)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46336/ijbesd.v6i3.986

Abstract

This study aims to examine the effect of Profitability, Leverage, and Firm Size on Firm Value with Corporate Social Responsibility (CSR) as a moderating variable. In the era of globalization and increasing competition, companies are not only expected to achieve financial gains but also to take broader social and environmental responsibilities into account. The sample used in this study consists of 100 companies listed on the LQ45 Index of the Indonesia Stock Exchange during the 2020 to 2023 period.The analytical method used in this research is multiple linear regression analysis with a moderating approach. The findings indicate that Profitability and Firm Size have a positive effect on Firm Value, while Leverage has a negative effect. Furthermore, Corporate Social Responsibility (CSR) is proven to function as a moderating variable that strengthens the influence of Profitability, Leverage, and Firm Size on Firm Value. These results provide valuable insights for company management in optimizing firm value through effective management of Profitability, Leverage, Firm Size, and CSR. This study is expected to make a significant contribution to the development of corporate finance literature and serve as a useful guide for investors in making investment decisions.
Analysis the Effect of Profitability, Current Ratio, and Ownership Structure on Firm Value Mahrus, Dede Muhamad; Mariana, Khofifa Mezza; Ramadhini, Sarah; Rawi, Rawi
IJEBD (International Journal of Entrepreneurship and Business Development) Vol 8 No 4 (2025): July 2025
Publisher : LPPM of NAROTAMA UNIVERSITY

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29138/ijebd.v8i4.3281

Abstract

Purpose: This study aims to analyze the effect of profitability, current ratio and ownership structure on firm value and dividend policy as moderation, in manufacturing sector companies listed on the Indonesia Stock Exchange during the period 2020-2023. Design/methodology/approach: This research uses an associative method approach and the analysis uses multiple liner regression analysis and moderation regression analysis (MRA). Findings: Profitability, current ratio and ownership structure have a positive effect on firm value. As for the results of the MRA test analysis that dividend policy can moderate profitability, current ratio, and ownership structure affect firm value. Paper type: Research paper.