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ANALYSIS RELATIONSHIP BETWEEN FINANCIAL MANAGEMENT EFFECTIVENESS AND CAPITAL STRUCTURE Nunik Nurmalasari; Wiwin Maysaroh; Intan Maharrani; Rizki Fadilah; Jojo Jojo; Pupung Purnamasari
JABI (Journal of Accounting and Business Issues) Vol. 4 No. 01 (2024): Vol 4 No 01 (2024)
Publisher : STIESA Press

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Abstract

Financial management is very important, especially for a company to create a good capital structure so that it can finance all operational activities and achieve the company's goals effectively and efficiently. An optimal capital structure will help companies manage risks and maximize company value so that it can help investors in deciding on the right investment container, which is expected to generate profits. This research aims to analyze the relationship between the effectiveness of financial management and capital structure in food and beverage companies in the consumer goods industry sector listed on the Indonesia Stock Exchange (BEI) for the 2022-2023 period. This research uses descriptive verification methods with purposive sampling techniques to select 24 food and beverage companies that published complete financial reports during that period. The variables studied include the effectiveness of financial management as measured by Return on Assets (ROA) and capital structure as measured by the Debt to Equity Ratio (DER). The research results show that there is a negative and significant relationship between the effectiveness of financial management and capital structure. In other words, the higher the effectiveness of financial management, the lower the use of debt in the company's capital structure. This research contributes to knowledge about how the effectiveness of financial management influences the capital structure of food and beverage companies in Indonesia
“The Influence of Work Flexibility on Personal Interest in the Gig Economy Moderated by Self-Efficacy: An Islamic Work Ethics Perspective (Study on the Community in Subang Regency)”: “The Influence of Work Flexibility on Personal Interest in the Gig Economy Moderated by Self-Efficacy: An Islamic Work Ethics Perspective (Study on the Community in Subang Regency)” Tigin Lugiani; Nunik Nurmalasari; Rd.Syeiren Christalia Nata Rahmat
TSARWATICA (Islamic Economic, Accounting, and Management Journal) Vol. 7 No. 2 (2026): Januari
Publisher : STIESA Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/tsarwatica.v7i2.1671

Abstract

The development of digital technology has led to the emergence of the gig economy, a flexible, project-based work system that is popular among young people. Flexibility in terms of time and location is the main attraction in choosing a job in this sector. However, not all individuals have the same interest in this work model, so it is necessary to understand the factors that influence this interest, one of which is work flexibility and self-efficacy. This study employs a quantitative approach using a survey method targeting 100 respondents in Subang Regency, selected through purposive sampling. The research instrument consists of a questionnaire analyzed using simple regression tests and Moderated Regression Analysis (MRA) to determine the relationships between variables. The results indicate that work flexibility has a significant positive influence on an individual's interest in the gig economy. Self-efficacy also has a positive influence on this interest. However, self-efficacy was not found to significantly moderate the relationship between work flexibility and interest in the gig economy (p = 0.332 > 0.05). This finding confirms that both variables are independent factors contributing to the choice to work in the gig sector