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FAKTOR-FAKTOR YANG MEMPENGARUHI KINERJA PERUSAHAAN SEBELUM DAN SELAMA COVID-19 Juandi, Juandi; Yanti, Yanti
Jurnal Paradigma Akuntansi Vol. 7 No. 4 (2025): Oktober 2025
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v7i4.34749

Abstract

The purpose of this research is to examine the effect of liquidity (CR), leverage (DER), firm size (SIZE), and intellectual capital (VAIC) on the performance of consumer non-cyclicals sector firms before and during the COVID-19 pandemic, using 2018 and 2019 as the pre-pandemic period and 2020 and 2021 as the pandemic period. This research uses the purposive sampling method to take samples and tests its hypotheses using regression analysis and Wilcoxon signed rank test with SPSS. The results show that liquidity, firm size prior to the pandemic, and intellectual capital have a significant effect on firm performance, while firm size during the pandemic, as well as leverage does not have a significant effect. In addition, there is no difference between the average performance of firms before and during the COVID-19 pandemic. The implication of this study is the need to increase liquidity, firm size, as well as intellectual capital to increase firm performance that will subsequently signal a good prospect to investors.
Pembinaan Kewirausahaan Meningkatkan Daya Saing Produk Kerupuk di Kecamatan Binawidya Melalui Teknologi IoT Juandi, Juandi
Unri Conference Series: Community Engagement Vol 7 (2025): Seminar Nasional Pemberdayaan Masyarakat
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/unricsce.7.568-577

Abstract

This community service activity aims to foster entrepreneurship in Binawidya District, focusing on enhancing the competitiveness of cracker products through the application of Internet of Things (IoT) technology. To improve quality and production efficiency, we conducted training sessions that included fundamental understanding of IoT technology, implementation of production monitoring systems, and utilization of data for better decision-making. Through this approach, business actors are expected to optimize production process management, enhance product quality, and expand market reach. The results of this activity indicate an increase in knowledge and skills among entrepreneurs in using technology, as well as a positive impact on the competitiveness of cracker products in the local market. Thus, this program not only contributes to the development of SMEs but also promotes economic growth in Binawidya District.