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Liquidity, Solvability, and Profitability Ratio Analysis towards Financial Performance Bagus Sholaeman; Risal Rinofah; Alfiatul Maulida
Almana : Jurnal Manajemen dan Bisnis Vol 5 No 3 (2021): December
Publisher : Program Studi Manajemen, Fakultas Ekonomi, Universitas Langlangbuana

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (339.302 KB) | DOI: 10.36555/almana.v5i3.1602

Abstract

A cooperative is a collection of people with social characteristics who work together based on the principles of kinship and cooperation to advance the interests of cooperative members. This study aims to analyze the financial performance of BMT Projo Artha Sejahtera in Bantul by using financial ratios. The analytical method used in this research is a descriptive quantitative analysis using the measurement of liquidity ratios, solvency ratios, and profitability ratios. The analytical tool used in paying short-term obligations by using the Current Ratio and Quick Ratio of the liquidity ratio. Based on the research results, it can be concluded that seen from the liquidity ratio, the Current Ratio and Quick Ratio have decreased every year. The increase in this ratio shows that the company is not performing well because the cooperative has not been able to pay its current obligations. Judging from the solvency ratio, the Total Debt to Total Assets Ratio and Total Debt to Equity Ratio has decreased. The decrease in this ratio indicates a good company performance because of the smaller financial risk. Judging from the profitability ratio, Return On Assets and Return On Equity also increased. The increase in this ratio indicates that performance is good because it is maximum in generating profits.
Efektifitas Pengembangan Artificial Intelligence (AI) pada Chatbot MbakPia Aliviya Nur Aini; Risal Rinofah; Alfiatul Maulida
JIIP - Jurnal Ilmiah Ilmu Pendidikan Vol. 6 No. 10 (2023): JIIP (Jurnal Ilmiah Ilmu Pendidikan)
Publisher : STKIP Yapis Dompu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54371/jiip.v6i10.3047

Abstract

Chatbot merupakan salah satu cabang kecerdasan buatan yang diprogram melalui komputer sehingga dapat melakukan dialog dengan manusia pada umumnya melalui pesan teks. Saat ini chatbot telah banyak digunakan untuk berbagai sektor kehidupan, salah satunya pada sektor ekonomi. Chatbot MbakPia merupakan salah satu pengembangan kecerdasan buatan untuk membantu pengembangan UMKM Bakpai Fadila Jogja. Banyak manfaat dan juga keuntungan dari chatbot diantaranya adalah efisiensi biaya dan juga mampu membalas pesan selama 24 jam. Tujuan dari penelitian ini adalah untuk mengetahui seberapa efektifkah pengembangan Chatbot MbakPia untuk UMKM BakPia Fadila Jogja. Indikator penelitian ini menggunakan indikator dari Kettner, Moroney dan Martin (2008:262) yaitu Effort, Cost-Efficiency, Result, Cost-Effectiviness, Impact. Data diperoleh melalui wawancara yang dilakukan dengan pemilik UMKM Bakpia Fadila. Setelah diperoleh data, maka peneliti memberikan kesimpulan dari hasil wawancara. Hasil peneitian menunjukkan bahwa Effort yang dilakukan tidak efektif, sosialisasi program yang dilakukan kurang maksimal. Cost-Efficiency yang dilakukan tidak maksimal, UMKM Bakpia Fadila Jogja tidak menganggarkan biaya pengembangan Chatbot MbakPia. Result yang diperoleh UMKM Bakpia Fadila Jogja tidak sesuai dengan harapan. Cost-Effectiviness yang diperoleh juga tidak efektif, karena tidak adanya anggaran biaya sehingga biaya yang dikeluarkan tidak bisa dianggap efektif. Impact dari Chatbot MbakPia tidak ada, proses penjualan masih berjalan seperti biasa dan tidak ada perubahan antara sebelum dan setelah pengembangan Chatbot MbakPia.
Conservatism Moderates the Effects of Profitability, Leverage and Growth Opportunity on Cash Holding: Evidence in Indonesian Consumer Good Firms Pristin Prima Sari; Sri Hermuningsih; Fuadhillah Kirana Putri; Risal Rinofah; Salma Novika Putri; Anisya Dewi Rahmawati
Fundamental and Applied Management Journal Vol. 4 No. 3 (2026): Fundamental and Applied Management Journal
Publisher : Global Research Collaboration

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66314/famj.v4i3.968

Abstract

Cash holding have bad impact for firms if the lower cash holding the lower liquidity of payment. Cash holding conducted by cash and cash equivalent. Optimal cash holding strengthens streamline operational of firms. So that, cash holding controlled by conservatism which strengthen profitability, leverage and growth opportunity. Conservatism can help firm management to control their cash holding. Conservatism provide accrual of financial statement as firm action in financial decision. The aims of research such as conservatism strengthens the profitability, leverage and growth opportunity on cash holding.  The method such as quantitative using financial statement data listed in Indonesia Stock Exchange (IDX) with consumer goods sector in 2021-2025 as samples by using purposive sampling, then Moderated Regression Analysis (MRA) and SPSS 25 to analysis technique. The finding such as Conservatism, Leverage, Growth Opportunity, profitability simultaneously significant impact on cash holding. Conservatism and profitability partially significant impact on cash holding but leverage and growth opportunity do not have significant impact on cash holding. The conclusion are that Conservatism strengthens the profitability on cash holding but conservatism as negative moderation between growth opportunity and cash holding. Thus conservatism have no significant moderation between leverage on cash holding.