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Mastery of financial accounting and market orientation: Driving competitive advantage in Indonesian SMEs Arifin, Arifin; Misrah, Misrah; Mujahida, Sitti; Abubakar, Herminawaty
Asian Management and Business Review Volume 5 Issue 2, 2025
Publisher : Master of Management, Department of Management, Faculty of Business and Economics Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/AMBR.vol5.iss2.art3

Abstract

SMEs play a vital role in economic growth, yet sustaining competitiveness remains a challenge. This study examines the impact of market orientation and financial acumen on SME competitiveness in Indonesia, with innovation capability and resource optimization as mediators and market dynamics and financial decision-making ability as moderators. Using Structural Equation Modeling (SEM) with SmartPLS, data were collected from 500 SME owners and managers across various regions in Indonesia. The findings confirm that market orientation and financial acumen positively influence SME competitiveness, with innovation capability and resource optimization significantly mediating these effects. Additionally, market dynamics strengthen the impact of market orientation, while financial decision-making ability enhances the effect of financial acumen on competitiveness. These results emphasize the need for SMEs to integrate market-driven strategies with strong financial management practices to sustain long-term success. Practically, SME owners should invest in financial literacy, strategic decision-making, and innovation to enhance their competitive advantage. Policymakers and financial institutions should provide financial training programs, market intelligence resources, and innovation incentives to support SME growth. Future research could explore longitudinal studies and industry-specific dynamics to refine SME competitiveness strategies.
Liquidity and Rentability to Share Price Naninsih, Nur; Umar, Rahmawati; Tarawiru, Yasri; Misrah, Misrah; Bintari, Wisang Candra
Atestasi : Jurnal Ilmiah Akuntansi Vol. 6 No. 2 (2023): September
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/atestasi.v6i2.738

Abstract

This study aims to determine the effect of liquidity and profitability on stock prices simultaneously and partially in food and beverage companies listed on the Indonesia Stock Exchange (IDX). In this study, liquidity is measured by the quick ratio, and rentabili-tas is measured by return on equity. This research is quantitative. The population in this study were all food and beverage industry companies listed on the Indonesia Stock Exchange, as many as 18 companies. The sampling technique used is purposive sampling, where, based on predetermined criteria, a sample of 10 companies is obtained. The data source of this research is secondary data, namely data obtained from the company's financial statements. The data analysis methods used in this research are descriptive statistical analysis, partial test, simultaneous test, and determination coefficient test. The results showed that the liquidity and profitability variables partially had a positive and insignificant effect on the share price of food and beverage companies listed on the Indonesia Stock Exchange (IDX). Simultaneously, liquidity and profitability variables affect stock prices.
Relationship Of Financial Leverage On Investment Decisions And Firms' Value: Evidence From Indonesia Manufacturing Companies Misrah, Misrah; Arifin, Arifin
JAS (Jurnal Akuntansi Syariah) Vol 8 No 2 (2024): JAS (Jurnal Akuntansi Syariah) - December
Publisher : LPPM ISNJ Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46367/jas.v8i2.1897

Abstract

This study aims to analyze and empirically test the impact of financial leverage on investment decisions, firms' value, and the role of investment decisions as a mediator. This study uses a quantitative approach with secondary data. Manufacturing companies listed on the Indonesia Stock Exchange in 2016-2022 are the research population. Sampling was done using purposive sampling, and a sample of 117 companies was obtained. The data analysis technique used structural equation modeling. The study's results showed that leverage did not affect investment decisions. However, leverage showed a positive effect on firms' value. Investment decisions have a positive effect on firms' value. Investment decisions can mediate the effect of leverage on firms' value. This study theoretically offers a framework for understanding the role of financial leverage on firm value through investment decisions. In addition, this study can be a reference for further research. Practically, this study can be a reference for investors in choosing stock investments and stakeholders in manufacturing companies to overcome obstacles, maximize market value, and optimize capital structure.
PENCEGAHAN KEKERASAN SEKSUAL DI LINGKUNGAN KAMPUS DENGAN METODE INTERVENSI BANTU Alqadri, Dinar; Misrah, Misrah; Kasim, Hasanudin; Khaedar, Muh
Journal of Career Development Vol 3, No 2 (2025): Journal of Career Development
Publisher : Career Development Center Division at Amkop Business School

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/jcd.v3i2.206

Abstract

Kekerasan seksual adalah momok yang sangat menakutkan, sejak tahun 2021 sampai dengan tahun 2024 tercatat sedikitnya terdapat 82 kasus kekerasan seksual yang terjadi di lingkungan kampus yang terdaftar di Komnas Perempuan, angka ini masih terbilang sedikit dengan melihat banyaknya kasus yang belum sempat dilaporkan atau bahkan cenderung ditutup-tutupi. Fenomena seperti ini sering kita sebut dengan fenomena gunung es, dimana kasus yang muncul dipermukaan hanya segelintir namun kenyataannya kasus serupa sangat banyak yang tidak terekspose. Kasus kekerasan seksual setidaknya telah diatur dalam Undang undang No. 12 Tahun 2022 tentang Tindak Pidana Kekerasan Seksual, Permendikbudristek No. 30 Tahun 2021 tetang Pencegahan dan Penanganan Kekerasan Seksual di Lingkungan Perguruan tinggi, kemudian diperbaharui menjadi Permendikbudristek No. 55 Tahun 2024 tentang Pencegahan dan Penanganan Kekerasan di Lingkungan Perguruan Tinggi (PPKPT). Regulasi yang hadir nyatanya masih menyisakan tanda tanya karena kekerasan seksual masih saja kita temukan, untuk itu hadir sebuah metode baru dalam hal penanganan dan pencegahan kekerasan seksaul yang dikenal dengan metode intervensi BANTU yang melibatkan semua elemen masyarakat dengan tujuan betul-betul memberantas tindak kekerasan seksual di lingkungan kampus dengan membangun kesadaran bersama oleh setiap warga kampus. Kata kunci: Kekerasan, Seksual, Metode, BANTU