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All Journal Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Journal of Principles Management and Bussines
Oktavia, Erni
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Economics, Econometrics & Finance

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PERANCANGAN SISTEM INFORMASI AKUNTANSI STANDAR SATUAN HARGA BARANG DI PEMERINTAH KOTA CIMAHI Oktavia, Erni; Hernawati, Euis; Kusumadiarti, Rini Suwartika
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. Spesial Issue 1 (2021): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

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Abstract

This research was conducted to analyze and design a standard unit price informationsystem at the Regional Financial and Asset Management Agency (BPKAD) of the CimahiCity Government in order to simplify and streamline the time for preparing unit pricestandards as an important component of the RKA-SKPD. The problem factor found is thatthe process of recording important data related to the preparation of unit price standards iscarried out in a semi-computerized manner using Microsoft Excel, this poses a large risk ofdata loss and lacks effectiveness in managing important data. Therefore, it is necessary toupdate the data recording system that can support the preparation of the SSH compilationteam. The research method used is a qualitative research method with a descriptiveapproach. Data collection techniques include field work practices, interviews with thedrafting team, and literature studies sourced from books, internet, and journals with similarscope. The system design method uses the Waterfall method or Linear Sequential Modelwhich is applied to the PHP and MySQL programming languages as databases. With theresulting information system, it is hoped that it can support the needs of the drafting teamin the preparation of unit price standards and database updates for important datasecurity.
Retail Companies' Value Determination Using Profitability As A Mediating Variable Oktavia, Erni; Oktavia, Vicky; Subagyo, Herry; Prawitasari, Dian
Journal of Principles Management and Business Vol. 4 No. 01 (2025): June 2025
Publisher : Scimadly Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55657/jpmb.v4i01.224

Abstract

This study aims to examine the effect of liquidity and sales growth on firm value, with profitability as a mediating variable, in retail companies listed on the Indonesia Stock Exchange (IDX) during the period 2019–2023. The analysis is based on secondary data derived from annual financial statements and IDX statistics. The research population consists of 51 retail sector companies, from which 95 observations were selected using purposive sampling based on specific criteria, covering 19 firms. The data were analyzed using the Structural Equation Modeling-Partial Least Squares (SEM-PLS) approach with WarpPLS software. The findings reveal that liquidity has a significant positive impact on profitability, while sales growth does not significantly influence profitability. Furthermore, both liquidity and sales growth have a significant negative effect on firm value, whereas profitability positively and significantly contributes to firm value. However, the mediating role of profitability is not supported, as it does not significantly mediate the relationship between liquidity or sales growth and firm value. These results suggest that while improving liquidity can enhance profitability, it does not necessarily increase firm value. Additionally, sales growth alone is insufficient to improve either profitability or firm value without effective cost management. Profitability remains a critical determinant of firm value, highlighting the importance of operational efficiency and strategic financial management in the retail sector.
Co-Authors Hernawati, Euis Herry Subagyo Oktavia, Vicky Prawitasari, Dian Rini Suwartika Kusumadiarti