Article Per Year (5 Year)
p-Index From 2020 - 2025
0.444
P-Index
This Author published in this journals
All Journal VIVID Journal of Language and Literature Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK)
Ayumi, Ayumi
Unknown Affiliation
Economics, Econometrics & Finance Languange, Linguistic, Communication & Media

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
Non-Standard Spelling in Wattpad Comments Ayumi, Ayumi
Vivid: Journal of Language and Literature Vol. 12 No. 1 (2023)
Publisher : English Department, Faculty of Humanities, Andalas University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25077/vj.12.1.40-44.2023

Abstract

Non-standard spelling on social media refers to the use of unconventional spelling and grammar. This article explores the non-standars spelling used by Wattpad readers in their comments. The study employs descriptive approach. The data are comments posted by Wattpad reader in reaction to a story by Shin_an Yuki's story Haf Soul Part 17: Takdir Yang Aneh. The finding shows that Wattad readers employ spoken-like spelling, repetition of letters and punctuations, shortening, and letters deletion in their comments.
ACTIVITY RATIO: PERFORMANCE INDICATORS THAT DETERMINE PROFITABILITY AND LIQUIDITY Asiah, Neng; Ayumi, Ayumi; Andriyani, Meli; Sabariddinsah, Sabaruddinsah
JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi Vol. 12 No. 2 (2025)
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30656/658ntk50

Abstract

This study aims to analyse the effect of activity ratios, namely accounts receivable turnover, cash turnover, and inventory turnover, on the profitability and liquidity of food and beverage industry companies listed on the Indonesia Stock Exchange (IDX) during the 2020-2022 period. The method used is panel data regression analysis, which utilizes panel data regression analysis with a sample of 22 companies. The research findings indicate that accounts receivable and inventory turnover do not significantly impact profitability and liquidity. But, cash turnover has a significant negative effect on profitability and liquidity. However, when considered simultaneously, receivable turnover, cash turnover and inventory turnover positively influence the companies' liquidity. However, there is no significant effect of receivable turnover, cash turnover and inventory turnover on profitability. These findings provide important insights for company management in formulating better financial management strategies to improve financial performance. Consequently, company management should develop comprehensive financial management strategies that prioritize effective cash and inventory management practices to ensure liquidity while exploring additional factors that can enhance profitability. This study contributes valuable insights into the financial dynamics of the food and beverage sector. It suggests that while activity ratios may not directly boost profits, they play a crucial role in sustaining liquidity, which is essential for operational stability and growth.
Co-Authors Meli Andriyani Neng Asiah, Neng Sabariddinsah, Sabaruddinsah