Claim Missing Document
Check
Articles

Found 36 Documents
Search

Liquidity, Solvency, and Activity on Profitability with Capital Structure as a Mediating in Green Industry Companies Pradana, Yoga; Nadhiroh, Umi
RISK : Jurnal Riset Bisnis dan Ekonomi Vol. 6 No. 2 (2025): November 2025
Publisher : Universitas Kadiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30737/risk.v6i2.6924

Abstract

The purpose of this study is to determine the impact of liquidity, solvency, and activity on profitability using the capital structure as a mediating variable for companies in the green industry listed on the Indonesian Stock Exchange for the years 2021–2024.Purposive sampling and a quantitative approach were used to choose eight organizations as research samples. Three different kinds of variables are used in this study: independent, mediating, and dependent variables. The author analyzed data using SPSS software Multiple linear regression, conventional assumption tests, and the Sobel test were used to evaluate secondary data in the form of financial reports in order to look into the mediating role of capital structure.  The findings indicate that while solvency and activity have a large beneficial impact on profitability, liquidity has no discernible influence. Profitability is not directly impacted by capital structure, but it is somewhat mediated by solvency.The findings show that although solvency and activity have a large positive impact on profitability, liquidity does not have a significant effect. Profitability is not directly affected by capital structure, but structure is able to mediate the effect of solvency on profitability, while the liquidity ratio and activity on profitability are not mediated by capital structure.
PENGARUH INTELLECTUAL CAPITAL TERHADAP PROFITABILITAS PADA PERUSAHAAN SUB SEKTOR MINYAK DAN GAS BUMI YANG TERDAFTAR DI BEI TAHUN 2020-2022 Eriana; Widuri, Trisnia; Nadhiroh, Umi
Prosiding Simposium Nasional Manajemen dan Bisnis Vol. 3 (2024): Simposium Manajemen dan Bisnis
Publisher : Universitas Nusantara PGRI Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/0epmsf05

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh Intellectual Capital terhadap profitabilitas pada perusahaan sub sektor minyak dan gas bumi yang terdaftar di BEI tahun 2020-2022. Metode penelitian menggunakan pendekatan kuantitatif asosiatif, teknik pengumpulan data sekunder dengan analisis regresi data panel dibantu oleh software Eviews 10. Hasil penelitian yaitu Value Added Capital Employed (VACA) secara parsial berpengaruh negatif dan signifikan terhadap Return On Assets (ROA). Sedangkan Value Added Human Capital (VAHU) dan Structural Capital Value Added (STVA) secara parsial berpengaruh positif dan tidak signifikan terhadap Return On Assets (ROA). Hasil penelitian secara simultan (bersama-sama) menunjukkan terdapat pengaruh signifikan antara Value Added Capital Employed (VACA), Value Added Human Capital (VAHU) dan Structural Capital Value Added (STVA) terhadap Return On Assets (ROA).
Strategi Diferensiasi Produk: Bagaimana Seblak Senja Menciptakan Keunikan di Tengah Persaingan Ketat Marsono; Rohmah, Nailatur; Magjfiroh, Zazaul; Nadhiroh, Umi
TEKNOBIS : Jurnal Teknologi, Bisnis dan Pendidikan Vol. 4 No. 1 (2026): TEKNOBIS : Jurnal Teknologi, Bisnis dan Pendidikan
Publisher : Shofanah Media Berkah

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Persaingan yang semakin padat pada sektor UMKM kuliner, khususnya akibat kesamaan produk dan perubahan perilaku konsumen, menuntut pelaku usaha untuk mengembangkan strategi yang mampu menciptakan pembeda yang jelas. Salah satu pendekatan yang relevan adalah penerapan strategi diferensiasi produk yang didukung oleh inovasi berkelanjutan serta pengelolaan merek yang terarah. Penelitian ini bertujuan untuk mengkaji bagaimana UMKM Seblak Senja menerapkan strategi diferensiasi dalam membangun identitas merek dan mempertahankan keunggulan bersaing di tengah intensitas persaingan pasar seblak. Penelitian dilakukan dengan pendekatan kualitatif deskriptif melalui metode studi kasus. Teknik pengumpulan data meliputi observasi langsung, wawancara mendalam dengan pemilik dan konsumen, serta penelaahan dokumentasi usaha. Hasil penelitian menunjukkan bahwa diferensiasi Seblak Senja diwujudkan melalui penekanan pada kualitas produk berbahan baku segar dengan sistem produksi sesuai pesanan, penciptaan pengalaman konsumsi yang unik melalui konsep layanan berbasis alam, serta penguatan citra merek yang konsisten. Temuan ini mengindikasikan bahwa integrasi diferensiasi produk, inovasi, dan manajemen merek berkontribusi positif dalam meningkatkan daya tarik konsumen, loyalitas pelanggan, serta keberlanjutan usaha UMKM kuliner.
Penerapan Metode Simple Moving Average (SMA) dalam Peramalan Penjualan guna Menentukan Persediaan Optimal di Rumah Jahit RiBi Marsono; Rodiyah, Masrurotur; Farach, Ithrotul; Sholiha, Rita Amelina; Nadhiroh, Umi
TEKNOBIS : Jurnal Teknologi, Bisnis dan Pendidikan Vol. 4 No. 2 (2026): TEKNOBIS : Jurnal Teknologi, Bisnis dan Pendidikan
Publisher : Shofanah Media Berkah

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to apply the Simple Moving Average (SMA) method in sales forecasting to determine the optimal level of raw material inventory at Rumah Jahit RiBi. The problem faced by this business is the fluctuation in demand for sewing services that causes inaccuracy in inventory management, thus potentially causing excess or shortage of raw materials. This study uses a quantitative approach with a quantitative descriptive design. The data used is historical data on sewing service sales for one year obtained through documentation and interviews with the business owner. The analysis method used is the Simple Moving Average to forecast sales in the next period. The results of the study show that the SMA method is able to produce more stable sales forecasts compared to actual data which is fluctuating. The forecast results can be used as a basis for determining raw material inventory needs in a more planned and efficient manner. Thus, the application of the SMA method can help Rumah Jahit RiBi in optimizing inventory management, reducing the risk of excess stock, and minimizing raw material shortages that can hamper the production process.
Asset Management, Cash Turnover, and Liquidity on Financial Performance With Capital Structure as Mediation Sari, Triana; Nadhiroh, Umi
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 9 No 1 (2026): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v9i1.9118

Abstract

The fluctuating global economy has significantly affected the sustainability of the pharmaceutical industry, which plays an essential role in supporting public health. However, this sector still faces challenges in maintaining financial efficiency amid rapid growth. This study aims to examine the effect of asset management, cash turnover, and liquidity on financial performance, with capital structure as a mediating variable in pharmaceutical manufacturing companies listed on the Indonesia Stock Exchange (IDX) during 2021–2024. The research employs a quantitative approach using panel data regression with secondary data obtained from annual financial reports. The sample consists of 10 pharmaceutical companies selected through purposive sampling. The study uses Return on Assets (ROA) to measure financial performance, Total Asset Turnover (TATO) for asset management, Cash Turnover (CTO) for cash flow efficiency, Current Ratio (CR) for liquidity, and Debt to Asset Ratio (DAR) for capital structure. The results show that asset management has a positive and significant effect on financial performance, while cash turnover and liquidity do not. Capital structure has a positive but insignificant effect on financial performance and does not mediate the relationship between asset management, cash turnover, and liquidity on financial performance. These findings indicate that improving asset utilization efficiency is crucial for enhancing profitability, while other operational aspects still require optimization to strengthen the financial structure of pharmaceutical companies.
THE INFLUENCE OF UNIQUE PRODUCTS, VIRAL MARKETING, AND CONSUMER REVIEWS ON PURCHASE DECISIONS IN SHOPEE E-COMMERCE FOR SMEs OF PARE CHIPS IN KEDIRI Sumelvia Dewi, Anita; Syahputra, Erwin; Nadhiroh, Umi; Hardiningrum, Iing Sri
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 4 No. 2 (2024): March 2024
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v4i2.634

Abstract

The objective of this study is to examine the impact of unique products, viral marketing, and consumer reviews on purchasing decisions in shopee e-commerce for SMEs selling bitter melon chips in Kediri. The research adopts a quantitative approach and includes all consumers who have made purchases from these SMEs through shopee in the last 2 months, resulting in a total of 95 respondents. The data collection process involves the use of questionnaires, and the analysis includes validity and reliability tests, classical assumption tests, multiple linear regression tests, and hypothesis testing. The sampling technique employed in this study is saturated sampling. The research findings indicate that: 1) Unique products do not have a significant impact on purchasing decisions in shopee e-commerce for bitter melon chips SMEs in Kediri, as the significance value is 0.828> 0.05, leading to the rejection of the first hypothesis. 2) Viral marketing has a significant impact on purchasing decisions at bitter melon chip SMEs in Kediri, with a significance value of 0.00 <0.05, supporting the acceptance of the second hypothesis. 3) Consumer reviews also have a significant impact on purchasing decisions for bitter melon chips in Kediri, with a significance value of 0.01 <0.05, confirming the acceptance of the third hypothesis.