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All Journal Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK) KAIBON ABHINAYA : JURNAL PENGABDIAN MASYARAKAT Jurnal Akuntansi Manajemen (JAKMEN) Jurnal Penelitian Ekonomi Manajemen dan Bisnis International Journal of Management Research and Economics Jurnal Manuhara: Pusat Penelitian Ilmu Manajemen Dan Bisnis Jurnal Bhakti Karya dan Inovatif International Journal of Economics, Management and Accounting International Journal Business, Management and Innovation Review Global Management: International Journal of Management Science and Entrepreneurship International Conference on Digital Advanced Tourism, Management, and Technology
Denny Kurnia
Unknown Affiliation
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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Financial Factor Analysis of the Performance of Transportation and Logistics Companies on the IDX (2019-2023) Fiska Amelita; Denny Kurnia
Global Management: International Journal of Management Science and Entrepreneurship Vol. 2 No. 3 (2025): August : International Journal of Management Science and Entrepreneurship
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70062/globalmanagement.v2i3.333

Abstract

This study aims to investigate the effects of liquidity, financial leverage, capital structure, and operating cash flow on financial performance, with financial distress serving as a mediating variable. The population comprises transportation and logistics companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2023, totaling 37 companies. The sample includes 20 companies, with quarterly financial reports yielding 400 observations. Secondary data were employed, and purposive sampling was utilized for sample selection. The analysis was conducted using panel data analysis at a 5% significance level, facilitated by STATA Version 17 software. Mediation was tested utilizing the Sobel test with a critical value of 1.96. The results reveal that liquidity significantly impacts both financial distress and financial performance; financial leverage significantly affects both financial distress and financial performance; capital structure significantly influences financial distress but does not significantly affect financial performance; operating cash flow does not significantly impact financial distress but significantly affects financial performance. Collectively, liquidity, financial leverage, capital structure, and operating cash flow significantly influence financial distress. Furthermore, liquidity, financial leverage, capital structure, operating cash flow, and financial distress together have a significant effect on financial performance. Mediation analysis indicates that financial distress significantly mediates the relationships between liquidity, financial leverage, capital structure, and financial performance, whereas financial distress does not significantly mediate the effect of operating cash flow on financial performance. It is recommended that transportation and logistics companies listed on the IDX actively enhance liquidity, optimally manage leverage and capital structure, and strengthen operational cash flow management to minimize financial distress risk and sustain financial performance.
Performance Metrics in Food and Beverage Investments: A Systematic Reviews of Existing Research Devi Putri Ananda; Denny Kurnia; Deni Sunaryo
International Conference On Digital Advanced Tourism Management And Technology Vol. 2 No. 1 (2024): International Conference on Digital Advanced Tourism, Management, and Technolog
Publisher : Sekolah Tinggi Ilmu Ekonomi Pariwisata Indonesia Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/ictmt.v2i1.182

Abstract

This literature review explores the dynamics of investment decisions, resilience to economic shocks, and the role of sustainability in the food and beverage sector. Focusing on the impact of capital investment, stock performance, and the application of environmental, social, and governance (ESG) principles, the review shows how the right strategies can enhance corporate value, attract investors, and maintain financial stability in the face of global economic uncertainty. Key findings suggest that investments in fixed assets and human resources have a positive impact on corporate operational performance and competitiveness in international markets. The COVID-19 pandemic is a prime example of the sector’s resilience, prompting companies to rethink their business models and capital expenditures. In addition, foreign direct investment (FDI) in developing countries, especially sustainability-oriented investments, has been shown to positively contribute to local economies. This study contributes by providing strategic guidance for stakeholders to optimize investment decisions in an effort to achieve sustainable growth.
ANALISIS KOMPREHENSIF MANAJEMEN RISIKO KEUANGAN PADA PT TIMAH TBK Auroh, Yusrotul; Yusrotul Auroh; Ahmad Rifaldi; David Satria Arta; Lella Rukmana; Oktian Andy Cahyo; Denny Kurnia
JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi Vol. 13 No. 1 (2026)
Publisher : Universitas Serang Raya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30656/jak.v13i1.11034

Abstract

Manajemen risiko keuangan merupakan aspek vital dalam menjaga stabilitas keuangan dan keberlangsungan bisnis perusahaan, terutama dalam industri pertambangan yang sangat dipengaruhi oleh dinamika eksternal. Penelitian ini bertujuan untuk menganalisis secara komprehensif penerapan manajemen risiko keuangan pada PT Timah Tbk, dengan fokus pada tiga jenis risiko utama, yaitu risiko pasar (fluktuasi nilai tukar, suku bunga, dan harga komoditas), risiko kredit, dan risiko likuiditas. Analisis dilakukan melalui pendekatan deskriptif kualitatif berdasarkan data keuangan PT Timah tahun 2023–2024 yang dikaji secara mendalam melalui lima tahapan manajemen risiko: identifikasi, penilaian, penanganan, pemantauan, dan evaluasi. Penelitian ini juga membandingkan strategi perusahaan dengan literatur. Hasil penelitian menunjukkan bahwa PT Timah telah menerapkan strategi mitigasi risiko yang cukup baik, termasuk hedging, interest rate swap, penilaian estimasi kerugian kredit ekspektasian (KKE), dan penggunaan sistem informasi manajemen risiko terintegrasi. 
Co-Authors Ahmad Firdaus Ahmad Kautsar Ahmad Rifaldi Anizir Anizir Auroh, Yusrotul David Satria Arta Deni Sunaryo Denny Putri Hapsari Denny, Denny Putri Hapsari Devi Putri Ananda Deviyantoro Deviyantoro Deviyantoro Eni Noviani Fiska Amelita Heru Winarno Lella Rukmana Mia Karlina Nila, Nila Praseto Artiwi Oktian Andy Cahyo Persis, Persis Haryo Winasis Sugeng Santoso Wahyuddin Wahyuddin Yusrotul Auroh