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Analisis Laba dan Arus Kas Serta Pengaruhnya Terhadap Kondisi Kesulitan Keuangan Pada Perusahaan Manufaktur Sektor Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Periode 2019-2021 Aulya Damayanti; Febriyanto; Nani Septiana
Jurnal Manajemen DIVERSIFIKASI Vol. 6 No. 1 (2026): Maret
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/diversifikasi.v6i1.6237

Abstract

This research aims to determine the effect of profits andcash flow on financial difficulties in food and beverage manufacturing companies listed on the Indonesian Stock Exchange. This research uses a quantitative descriptive analysis model. The population in this study were food and bevverage companies for the period 2019 to 2021. The number of samples in this study was 12 food and beverage companies obtained from a purposive sampling technique. The data collection technique uses documentation from financial repots published on the official website of the Indonesia Stock Exchange, namely www.idx.ix. The analysis techniques used are classical assumptions and multiple regression analysis. The results of this research show that profit influences financial difficulties, cash flow influences financial difficulties.
Evaluasi Pengelolaan Dana Desa di Kelurahan Banjarsari Kecamatan Metro Utara Lampung Ria Dika Rahmawati; Karnila Ali; Nani Septiana
Jurnal Manajemen DIVERSIFIKASI Vol. 6 No. 1 (2026): Maret
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/diversifikasi.v6i1.6286

Abstract

The government is responsible for managing state finances, including central, regional and village finances. Considering that the state disburses large amounts of village funds every year to support villages, through the State Revenue and Expenditure Budget (APBN), managing village funds in the field of community empowerment is crucial. Details of the budget that are not published to the general public are an indication of lack of transparency in government governance practices. Based on a survey conducted by researchers in Banjarsari sub-district, North Metro, Metro City, there are problems involving an imbalance between budget allocation and the need for improvements to facilities and infrastructure. Apart from that, Banjarsari Subdistrict is lagging behind in infrastructure development when compared to other subdistricts in Metro City. This research uses analytical research methods with a quantitative approach, showing that the efficiency of financial management is currently below 40%. There are limitations in the allocation of village funds and transfer income which has an impact on reducing effectiveness in implementing development programs and community services in the Banjarsari sub-district
Strategi Pengembangan Mitra dan Implementasi Warkop Digital Oleh PT. Cybers Global Indonesia Dalam Mendukung Revolusi Industri 5.0 di Indonesia Asri Nalistia; Nani Septiana; Febriyanto
Jurnal Manajemen DIVERSIFIKASI Vol. 6 No. 1 (2026): Maret
Publisher : Universitas Muhammadiyah Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/diversifikasi.v6i1.6528

Abstract

Technological development has become a major driver in social, economic, and cultural transformation around the world. In Indonesia, the entry of the industrial revolution 4.0 era has changed the paradigm of human activities from manual to digital. PT Cybers Global Indonesia, a company committed to advancing Indonesia towards the era of industrial revolution 5.0, is one of the pioneers in supporting the digital transformation. One of its business units, Warkop Digital, is a coffee shop concept that integrates digital services with internet technology, providing access to information and opportunities to develop village potential. This research explored the partner development strategy and implementation of Warkop Digital by PT Cybers Global Indonesia in supporting the industrial revolution 5.0 in Indonesia. Although still in its early developmental stages, Warkop Digital had successfully reached 26 partnerships from 14 Provinces in Indonesia. However, the biggest challenge faced was how to expand this concept widely throughout Indonesia with a limited number of partners. Thus, this study aimed to investigate effective strategies to expand the reach of Warkop Digital so that it can have a broader impact on economic and social development in Indonesia.