Claim Missing Document
Check
Articles

PENGARUH LIKUIDITAS DAN SIKLUS KONVERSI KAS TERHADAP NILAI PERUSAHAAN DENGAN UKURAN PERUSAHAAN SEBAGAI PEMODERASI PADA SEKTOR CONSUMER GOODS INDUSTRY YANG TERDAFTAR DI BEI PERIODE 2016-2019 Yaswat, Latifatul; Kamaliah, Kamaliah; Silfi, Alfiati
Jurnal Daya Saing Vol. 7 No. 3 (2021): Dinamika Kinerja, Keuangan, dan Perilaku Konsumen pada Berbagai Sektor Bisnis d
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/dayasaing.v7i3.731

Abstract

Penelitan ini bertujuan untuk menguji dan menganalisi likuiditas, siklus koversi kas terdadap nilai perusahaan serta untuk menguji dan menganalisis ukuran peusahaan memoderasi likuiditas dan siklus konversi kas terhadap nilai perushaan. Penelitian ini menggunakan metode purposive sampling. Populasi dalam penelitian ini adalah Perusahaan Sektor Consumer Goods Industry. Sampel dan penelitian ini adalah 124 sampel yang telah memenuhi kriteria. Teknik pengumpulan data dengan dokumentasi dilakukan dengan mengumpulkan sumber-sumber data dokumenter antara lain annual report dan laporan keuangan perusahaan yang menjadi sampel penelitian.Teknik analisis data menggunakan menggunakan uji asumsi klasik, regresi linier berganda dan Moderated Regression Analysis (MRA). Hasil dari pengujian hipotesis dalam penelitian ini menunjukkan bahwa likuiditas dan siklus konversi kas berpengaruh terhadap nilai perusahaan serta ukuran perusahaan berpengaruh dan memperkuat hubungan likuiditas dan siklus konversi kas terhadap nilai perusahaan.
MEMBANGUN KINERJA SUPPLY CHAIN UMKM MELALUI KEPERCAYAAN, KUALITAS INFORMASI, DAN BERBAGI INFORMASI: ENHANCING MSME SUPPLY CHAIN PERFORMANCE THROUGH TRUST, INFORMATION QUALITY, AND INFORMATION SHARING Nawara, Shadiqin; Basri, Yesi Mutia; Silfi, Alfiati
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 6 No. 3 (2025): Current : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.6.3.638-655

Abstract

Only 18% of MSMEs in Indonesia implement good supply chain management. This is reflected in issues such as difficulty obtaining affordable, high-quality and timely raw materials.This research was conducted with the aim of analyzing the influence of trust and information quality on the performance of supply chain management by sharing information as a mediating variable. The amount of data used was 127 and processed using SmartPLS 4 software. The results of this study show that the trust and quality of information affect the performance of supply chain management. In addiction, information sharing is able to mediate the influence of trust and information quality on supply chain management performance. The mediation test that occured in this study was partial mediation. Problems such as shortages of raw materials, high cost of raw materials and delays in the delivery of raw materials can be overcome by building strong trust with business partners, improving the quality of information received and encouraging avtive and open information sharing practices. Consistently and sustainably it will create a more responsive, effective and efficient supply chain.
Accounting Information, Creativity, and Education Influence on Culinary Business Success Moderated by Financial Literacy Ananda Chika Bintani; Nasrizal; M. Rasuli; Nur Azlina; Alfiati Silfi
Akuntansi & Ekonomika Vol 15 No 2 (2025): Jurnal Akuntansi dan Ekonomika
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat (LPPM) Universitas Muhammadiyah Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37859/jae.v15i2.10292

Abstract

This study examines the effect of accounting information usage, creativity, and education level on the success of culinary SMEs in Pekanbaru, as well as the moderating role of financial literacy. SEM-PLS analysis on 132 SME actors reveals accounting information usage positively influences success by enabling better decision-making and operational efficiency through valuable, scarce resources per RBV theory, while creativity drives success via product innovation and competitive uniqueness; however, education level lacks impact as practical skills outweigh formal education in this context. Financial literacy strengthens the creativity-success link by helping implement innovative ideas strategically, but fails to moderate accounting usage due to its direct interpretability and education due to unrelated optimization needs. These findings stress prioritizing creativity, financial literacy, and accounting practices for SME sustainability.
Peningkatan Kapasitas UMKM Bengkalis melalui Pelatihan Penghitungan Harga Pokok Produksi dan Penjualan Ratnawati, Vince; Sari, Ria Nelly; Anugerah, Rita; Silfi, Alfiati; Hanif, Rheny Afriana
Jurnal Pengabdian kepada Masyarakat Politeknik Negeri Batam Vol. 7 No. 2 (2025): Jurnal Pengabdian kepada Masyarakat Politeknik Negeri Batam
Publisher : Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/abdimaspolibatam.v7i2.11843

Abstract

The main problems faced by the majority of micro, small, and medium enterprises are a lack of knowledge of systematic cost recording and an inability to determine the correct selling price. This community service activity aims to improve the understanding and skills of micro, small, and medium enterprises (MSMEs) in calculating the cost of production and the cost of goods sold in accordance with applicable regulations. The implementation method for this community service activity consists of a pre-test, delivery of materials through lectures, interactive dialogue, simulation of COGS calculation, and a post-test. The participants in this activity were 25 micro, small, and medium enterprises in Bengkalis Regency. The results of the activity showed a significant increase in participants' understanding, as reflected in the average pre-test score rising from 49.1 to 77.5 in the post-test. Participants understood the cost components that make up COGS, differentiated between direct and indirect costs, and applied COGS calculation methods for both trading and manufacturing businesses. Overall, this activity succeeded in increasing MSMEs' capacity to record costs and determine selling prices more accurately and professionally. It is hoped that this increased understanding will contribute to the development of more efficient, transparent, and sustainable businesses.
Co-Authors ', Desmiyawati ', Kamaliah Abang Reza Yunaz Abdurrahman, Rezi Aditya Trinovryan Aji, Ridho Pramana Amir Hasan Amries Rusli Tanjung Anak Agung Gede Sugianthara Ananda Chika Bintani Andreas Andreas Angriani, Salsabila Risma Ayu Oktaviani, Ayu Bernandus Hutajulu BUDI SETIAWAN Dede Kurniawan Delcia Oktora Desmiyawati ' Dessy Yoswaty Dirangga Madali Edyanus Herman Halim Emrinaldi Nur EMRINALDI NUR DP Enawan, Hanny Enni Savitri Fakhria Ahmad Tawang Fauzi Herli Fischa Permata Dwiyandra Fitri Kasuarina Fitriani Fitriani Galang Afrian Gesha Ramadhani Grisely ' Hardi ' Hardi - Helmi, Benny Hendriko Pardede, Hendriko Hidayat, Zullaika Hilfa Mora Marito Nst Hilmi Hilmi Humairoh, Fitri Illa Sasmi Herja Intan Dewi Rahayu Ningsih Ismail Mubaraq Jack Elsyandi Piotama Julio Herdi Peuranda Kamaliah ' Kamaliah - Kamaliah Kamaliah Kamaliah Kamaliah, Kamaliah Kartika Aulia Zein Kennedy - Kirmizi -, Kirmizi Kirmizi Ritonga Latifatul Yaswat, Latifatul Laurensia Br Tarigan, Laurensia Br Luthfi, Muhammad M. Rasuli Mahdiyah, Evfi Meilda Wiguna Mela, Nanda Fito Miftah Urrahmi Mirza Masyhur Muhammad Dzaky Muhammad Ilyas Tarigan, Muhammad Ilyas Mustika ' Nasrizal Nawara, Shadiqin Nimatur Roifah Novikasari, Yully Novriandri Putra Ardian Nur Azlina Nur Azlina Nurkholis Fajri Nurmah, Rahmawati Yulijah Nurmawati Nurmawati Nurrahma Dewi, Nurrahma Nursyirwani, Nursyirwani Nurul Azkiah Odiatma, Fajar Oktaviani, Wulan Putri, Nurul Hikmah R. Adri Satriawan Surya Rahman, Nadiah Ocvinitha Raja Adri Satriawan Surya Rasuli ' Ratna Sari Dewi Redian Mulyadati Restu Agusti Rheny Afriana Hanif Ria Nelly Sari Ridy Argi Hasugian, Ridy Argi Rima Aprisa Riri Afrinta Riri Trycia Indra Riska Natariasari Risky, Cindi Amelia Rita Anugerah Ronal Kurniawan Rosfariana Marbun Scania Evana Putri Selvy De Balqis Shafitri, Nurul Shelly Novitasari Shendi Yunita Rizky Stifany Ayuningrum Suci Amelia Putri Superdi ' Syahril Nedi Syarifah Siti Rabiah Taufeni Taufik Triwahyuni, Mustika Tuminah Sinaga Ummi Umaroh Vella Kurniasih Fitri Vince Ratnawati Widya Orin Widya Pangestika Windarti Windarti Wulandari, Rinda Yeni Yustika, Yeni Yesi Mutia Basri Yogi Prastyo Suwandi Yurnita ' Yusuf Raihan Zirman -