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All Journal Jurnal Manajemen Terapan dan Keuangan International Journal of Social and Management Studies (IJOSMAS) TECHNOBIZ : International Journal of Business
Efriani, Betharia
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Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences

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SALES GROWTH SEBAGAI KUNCI DAYA SAING: STUDI PENGARUH LIKUIDITAS DAN PROFITABILITAS PADA PT INDOFOOD CBP SUKSES MAKMUR TBK Efriani, Betharia; Rahayu, Gita; Lathifah, Azmii
Jurnal Manajemen Terapan dan Keuangan Vol. 14 No. 04 (2025): Jurnal Manajemen Terapan dan Keuangan
Publisher : Program Studi Manajemen Pemerintahan dan Keuangan Daerah Fakultas Ekonomi dan Bisnis Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jmk.v14i04.49880

Abstract

Penelitian ini bertujuan mengevaluasi dampak likuiditas dan profitabilitas terhadap tingkat daya saing pada PT Indofood CBP Sukses Makmur Tbk dalam rentang waktu 2017 hingga 2024. Likuiditas diukur menggunakan Current Ratio (CR), sedangkan profitabilitas dievaluasi melalui Return on Assets (ROA). Daya saing diindikasikan melalui pendekatan kuantitatif deskriptif, dengan menggunakan analisis regresi linier berganda setelah melakukan pengujian asumsi klasik untuk memastikan keabsahan model. Temuan penelitian menunjukkan bahwa likuiditas memiliki pengaruh negatif yang signifikan terhadap daya saing, sementara profitabilitas menunjukkan pengaruh negatif meskipun tidak signifikan. Secara bersamaan, likuiditas dan profitabilitas memberikan pengaruh yang signifikan terhadap daya saing dengan nilai determinasi sebesar 26%, yang menunjukkan bahwa kinerja keuangan mampu menjelaskan sebagian variasi daya saing perusahaan. Temuan ini mengindikasikan bahwa tingkat likuiditas yang terlalu tinggi dapat menurunkan efisiensi aset, sedangkan peningkatan profitabilitas perlu disertai strategi ekspansi dan inovasi agar berdampak terhadap pertumbuhan penjualan. Penelitian ini berimplikasi pada pentingnya keseimbangan pengelolaan kas dan efisiensi operasional sebagai dasar pembentukan strategi daya saing berkelanjutan di industri makanan dan minuman Indonesia.
E-Commerce Site of SMEs Customer Satisfaction: How the Role of Brand Leadership? Goestjahjanti, Francisca Sestri; Sadewo, Tatang Iman; Srinita; Admiral; Sudiyono, Rachma Nadhila; Efriani, Betharia
International Journal of Social and Management Studies Vol. 3 No. 2 (2022): International Journal of Social and Management Studies (IJOSMAS)
Publisher : IJOSMAS

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (446.461 KB) | DOI: 10.5555/ijosmas.v3i2.136

Abstract

This study aims to investigate the effect of brand leadership (consisting of the dimensions of quality, value, innovation, and popularity) perceived by consumers of an e-commerce website on customer satisfaction among private college students. The sample of this research was taken from 171 private college students using a simple random sampling technique and using SEM (Structural Equation Model) with SmartPLS software version 3.0 as a statistical tool. The results of this study indicate that all dimensions of brand leadership have a positive and significant effect on customer satisfaction. The quality dimension has the most influence to drive customer satisfaction on e-commerce sites. Then followed by the dimensions of value, innovation, and popularity. The study notes that consumers have logical opinions on leading brands even when they are not yet popular. Online reviews and word-of-mouth reviews can be used to increase brand popularity based on the best product quality.
DOES FIRM GROWTH MODERATE THE IMPACT OF WORKING CAPITAL MANAGEMENT ON PROFITABILITY? EVIDENCE FROM LQ45 FIRMS : DOES FIRM GROWTH MODERATE THE IMPACT OF WORKING CAPITAL MANAGEMENT ON PROFITABILITY? EVIDENCE FROM LQ45 FIRMS Rahayu, Gita; Efriani, Betharia; Lathifah, Azmii
TECHNOBIZ : International Journal of Business Vol. 9 No. 1 (2026): April 2026
Publisher : TECHNOBIZ : International Journal of Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33365/technobiz.v9i1.1685

Abstract

This study examines the importance of profitability as a key indicator for investors in assessing a company’s ability to generate profits and pay dividends, while also considering managerial share ownership as a factor influencing company performance. It aims to analyze the effect of working capital turnover, inventory turnover, and accounts receivable turnover on profitability, as well as the role of company growth as a moderating variable, using a sample of 40 LQ45 companies listed on the Indonesia Stock Exchange during 2020–2024 with data collected from financial statements. The results, analyzed using multiple regression and Moderated Regression Analysis (MRA), show that working capital turnover, inventory turnover, and accounts receivable turnover significantly affect profitability, and company growth successfully moderates these relationships.
Co-Authors Admiral Goestjahjanti, Francisca Sestri Kulla, Istajib Lathifah, Azmii Rahayu, Gita Rahmawati, Rahmawati Sadewo, Tatang Iman Srinita Sudiyono, Rachma Nadhila WINANTI, WINANTI