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All Journal NUSANTARA : Jurnal Ilmu Pengetahuan Sosial JURNAL PENDIDIKAN TAMBUSAI Procuratio : Jurnal Ilmiah Manajemen International Journal of Research in Community Services Jurnal Pengabdian kepada Masyarakat Jurnal Ilmiah Raflesia Akuntansi Jurnal Pengabdian Masyarakat (ABDIRA) Jurnal Ekonomi Jurnal Bina Bangsa Ekonomika Jurnal Pengabdian Mandiri International Journal of Ethno-Sciences and Education Research CEMERLANG :Jurnal Manajemen dan Ekonomi Bisnis Dedikasi: Jurnal Pengabdian Kepada Masyarakat JURNAL ECONOMINA SWARNA National Conference on Applied Business, Education & Technology (NCABET) Gemilang: Jurnal Manajemen dan Akuntansi Optimal: Jurnal Ekonomi dan Manajemen Journal of Management and Social Sciences Journal of Artificial Intelligence and Digital Business Jurnal Pengabdian Kolaborasi dan Inovasi IPTEKS e-Jurnal Apresiasi Ekonomi Basic and Applied Accounting Research Journal Jurnal Ilmiah Ekonomi dan Manajemen Aspirasi : Publikasi Hasil Pengabdian dan Kegiatan Masyarakat Jurnal Riset Ilmiah Jurnal Pengabdian Masyarakat JGEN : Jurnal Pengabdian Kepada Masyarakat SWARNA: Jurnal Pengabdian Kepada Masyarakat Jurnal Intelek Insan Cendikia Educational Studies and Research Journal Jurnal Pengabdian Masyarakat Mandira Cendikia (JPKM-MC) Journal of Management, Accounting, and Administration NAAFI: JURNAL ILMIAH MAHASISWA
Das, Nidia Anggreni
Universitas Mahaputra Muhammad Yamin
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Nursing Physics Public Health Social Sciences Transportation Other

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Manajemen Piutang dan Likuiditas pada PT Indofood Sukses Makmur Tbk di BEI Periode 2020-2024 Das, Nidia Anggreni; Defitri, Siska Yulia; Dani, Dillfa Lailatul Rahmi; Nurfadilla, Nurfadilla; Rahmatullah, Jabil
Educational Studies and Research Journal Vol. 3 No. 1 (2026): Educational Studies and Research Journal
Publisher : MID Publisher International

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60036/z1m5w661

Abstract

Manajemen piutang merupakan bagian penting dalam pengelolaan modal kerja perusahaan yang berperan dalam menjaga kelancaran arus kas dan stabilitas likuiditas. Piutang usaha yang tidak dikelola secara efektif berpotensi menimbulkan penumpukan dana pada aset non-kas sehingga dapat menurunkan kemampuan perusahaan dalam memenuhi kewajiban jangka pendek. Penelitian ini bertujuan untuk menganalisis manajemen piutang dan dampaknya terhadap likuiditas pada PT Indofood Sukses Makmur Tbk yang terdaftar di Bursa Efek Indonesia periode 2020–2024. Metode penelitian yang digunakan adalah deskriptif kuantitatif dengan menggunakan data sekunder berupa laporan keuangan tahunan perusahaan. Analisis dilakukan melalui perhitungan receivable turnover, average collection period, current ratio, dan quick ratio, serta analisis kecenderungan hubungan antara efisiensi pengelolaan piutang dan kondisi likuiditas perusahaan. Hasil penelitian menunjukkan bahwa perputaran piutang Indofood berada pada kondisi stabil dengan periode penagihan rata-rata 25,81–27,21 hari. Sementara itu, rasio likuiditas mengalami peningkatan dari tahun ke tahun, yang ditunjukkan oleh kenaikan current ratio dari 1,37 pada tahun 2020 menjadi 2,15 pada tahun 2024. Temuan ini mengindikasikan bahwa pengelolaan piutang yang efisien memberikan kontribusi positif terhadap peningkatan likuiditas perusahaan, terutama melalui percepatan konversi piutang menjadi kas.
Pendampingan Penerapan Pencatatan Keuangan Sederhana dalam Pengembangan Usaha UMKM Yoyo Ice Cream: Assistance in Implementing Simple Financial Record-Keeping for the Development of the Yoyo Ice Cream MSME Wahyuni, Lili; Anggreni Das, Nidia; Taufik Dzakiyyah , Husni; Indriati, Elvina; Devina Hamdi, Chintia; Nurlisafani
Bestari: Jurnal Pengabdian Kepada Masyarakat Vol 6 No 1 (2026): Januari 2026
Publisher : Sekolah Tinggi Keguruan dan Ilmu Pendidikan (STKIP) Melawi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46368/dpkm.v6i1.4875

Abstract

Abstrak Usaha mikro, kecil, dan menengah (UMKM) masih menghadapi permasalahan dalam pengelolaan keuangan, khususnya pada pencatatan keuangan yang belum tertib dan terstruktur. Keterbatasan pemahaman pelaku usaha terhadap akuntansi sederhana menyebabkan pencatatan pemasukan dan pengeluaran belum dilakukan secara konsisten, serta belum adanya pemisahan antara keuangan pribadi dan keuangan usaha. Kegiatan ini bertujuan untuk mengembangkan usaha UMKM es krim Yoyo melalui penerapan pencatatan keuangan sederhana guna meningkatkan pengelolaan keuangan dan keberlanjutan usaha. Metode yang digunakan adalah pendekatan kualitatif deskriptif dengan teknik pengumpulan data berupa wawancara, observasi, dan dokumentasi terhadap pelaku UMKM es krim. Pelaksanaan kegiatan dilakukan melalui edukasi dan pendampingan terkait pencatatan keuangan sederhana yang meliputi pencatatan transaksi harian, perhitungan laba rugi sederhana, serta pemisahan keuangan pribadi dan usaha. Hasil kegiatan menunjukkan bahwa sebelum pendampingan, pencatatan keuangan usaha es krim masih bersifat sederhana dan tidak terstruktur. Setelah dilakukan pendampingan, pelaku usaha menunjukkan peningkatan pemahaman dan kesadaran akan pentingnya pencatatan keuangan yang rapi, jujur, dan sesuai dengan kondisi usaha. Penerapan pencatatan keuangan sederhana memberikan dampak positif dalam meningkatkan akuntabilitas keuangan serta mendukung pengembangan dan keberlanjutan UMKM es krim Yoyo. Kata kunci : UMKM, pencatatan keuangan sederhana, pengembangan usaha, akuntabilitas keuangan Abstract Micro, Small, and Medium Enterprises (MSMEs) commonly experience difficulties in financial management, particularly in maintaining systematic financial records. Limited knowledge of basic accounting leads to inconsistent recording of financial transactions and the lack of separation between personal and business finances. This community service activity aimed to improve the financial management of the Yoyo ice cream MSME through the implementation of simple financial record-keeping. A descriptive qualitative approach was employed, with data collected through interviews, observations, and documentation. The activity was conducted through education and mentoring on simple financial recording, including daily transaction records, basic profit and loss calculations, and the separation of personal and business finances. The results showed an improvement in the MSME owner’s understanding and awareness of the importance of proper financial records, which contributed to better financial accountability and supported business sustainability. Keywords: MSMEs, simple financial record-keeping, community service, financial accountability
Analisis Kinerja Keuangan Berdasarkan Manajemen Persediaan dan Likuiditas pada PT Indofood CBP Sukses Makmur Tbk Periode 2019–2024 Nidia Anggreni Das; Lili Wahyuni; Adel Ramadani Fitri; Iis Daryanti; Willa Demala Citra
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 4 No. 1 (2026): Januari
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jiem.v4i1.8361

Abstract

This study aims to analyze the financial performance of PT Indofood CBP Sukses Makmur Tbk during the period of 2019–2024, with a focus on inventory management and liquidity aspects. Financial performance in this study is measured using the Return on Assets (ROA) ratio. Inefficient inventory management is identified as a trigger for rising storage costs, which ultimately has the potential to reduce the company's profitability level. The research method used is descriptive quantitative, with secondary data sources in the form of annual financial reports from the Indonesia Stock Exchange. The results show that inventory management fluctuated, with the highest turnover in 2019 (7.26 times) and the lowest in 2022 (6.03 times), which linearly affected the decline in ROA to 3.98% in the same year. Meanwhile, the liquidity aspect projected through the current ratio showed a significant strengthening trend, reaching 4.09 times in 2024. This indicates the company's highly conservative post-pandemic resilience strategy, which however risks creating a phenomenon of idle assets. The study concludes that although financial security is maintained, optimizing operational turnover remains the key to boosting the company's profitability again.
INVESTOR’S PUZZLE: DECODING OWNERSHIP AND ITS IMPACT ON FIRM VALUE Das, Nidia Anggreni; Lukviarman, Niki; Rahim, Rida; Elfarisi, Muhammad Fany
Jurnal Apresiasi Ekonomi Vol 14, No 1 (2026)
Publisher : Institut Teknologi dan Ilmu Sosial Khatulistiwa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31846/jae.v14i1.971

Abstract

This study aims to analyze the effect of managerial Ownership, Institutional Ownership, Public Ownership firm Value. The results of the analysis show that managerial Ownership does not have a significant effect on firm Value, indicating that variations in managerial Ownership do not have a significant impact on increasing or decreasing firm Value. This is different from the findings of several previous studies that indicate a significant effect of managerial Ownership on firm Value. In contrast, institutional Ownership shows a positive and significant effect on firm Value, supporting the view that institutional Ownership plays an important role in improving corporate governance and market confidence, which ultimately increases firm Value. Meanwhile, public Ownership does not show a significant effect on firm Value, indicating that public Ownership may not have a significant impact on firm Value. From the results of this study, it can be concluded that institutional ownership is the main factors that contribute to increasing company value. In contrast, managerial Ownership and public Ownership do not show a significant influence on company value.
ANALISIS MANAJEMEN KAS DAN SEKURITAS TERHADAP LIQUIDITAS PADA PT MNC SKY VISION TBK Das, Nidia Anggreni; Putri, Aisyah; Putri, Afchelllya anugrah
SINERGI : Jurnal Riset Ilmiah Vol. 3 No. 1 (2026): SINERGI : Jurnal Riset Ilmiah, January 2026
Publisher : Lembaga Pendidikan dan Penelitian Manggala Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62335/sinergi.v3i1.2298

Abstract

This research is motivated by the liquidity challenges faced by the digital media sector due to post-pandemic revenue fluctuations. The study aims to conduct an in-depth analysis of the influence of cash management and marketable securities management on the liquidity level of PT MNC Vision Networks Tbk (IPTV), listed on the Indonesia Stock Exchange (IDX), based on the 2024 financial reporting period. The research methodology employed is descriptive quantitative, analyzing secondary data from audited consolidated financial statements. Data analysis techniques include financial ratio analysis—specifically the Current Ratio and Cash Ratio—as well as horizontal analysis to observe trends in current asset changes. The results indicate that the company’s cash and cash equivalents experienced a significant decrease of 40.5%, dropping from Rp233,029 million in 2023 to Rp138,647 million in 2024, driven by negative operating cash flows. Simultaneously, marketable securities management—specifically other financial assets in the form of equity securities on the IDX—recorded a 9.9% decline in fair value to Rp640,031 million. Consequently, the company’s liquidity position (Current Ratio) stood at 0.58x, indicating that current assets are insufficient to cover short-term liabilities totaling Rp2.75 trillion. The study concludes that while the company’s strategy of maintaining a securities portfolio serves as an emergency liquidity buffer, more rigorous debt restructuring and operational efficiency are required to improve the internal cash position. The implications of this research emphasize the importance of synergy between receivables conversion and timely divestment of securities to maintain business continuity amidst high liquidity risks.
Co-Authors Abaharis, Henryanto Adel Ramadani Fitri Afni, Susi Aisyah Putri, Aisyah Aldo Sofari Alfarizi, Rivo Muhammad Alfian Alfian Alfian Alfian Alifa Deisma Rizika Almina, Elsa Febri Andre Salman Aprilia Sari Ningsih Aprilia, Dara Asa Idilla Latifah Aysha Aulia Amril Badri, Juarsa Charnain, Nada Azizah Chintia Devina H Chintya Maharani Dani, Dillfa Lailatul Rahmi Daniati, Yusmi Daturrahmi, Sayyi Delsi Afrini Desrial Ori Putra Devina Hamdi, Chintia Dillfa Lailatul Rahmi Dani Dini Onasis Dzakiyyah, Husni Taufiq Edi Firnando Elfarisi, Muhammad Fany Elsa Febri A Elvina Indriati Ermawati Ermawati Fani Elfarisy Farhan Wilanda Putra Fatikasari, Difani Fernos, Jhon Fina Finaldri Finaldri, Fina Fitasari, Anggi Al Fitra, Hidayanti Fitri, Nadha Aulia Fitri, Rahma Ganda, Arif Two Hamdi, Chintia Devina Hidayanti Fitra Hikmah, Vinka Tahiyatul Nurul Humaira, Dian Husni Taufiq D Iis Daryanti Indriati, Elvina Isramirathul Wahyu Jihan Desra Fitria Juita Sukraini Juita Sukraini Juita Sukraini Kartilah, Dise Apri Kholiq, Wildan Kiki Muli Fardian Lili Wahyuni Lili Wahyuni Lili Wahyuni Lucy Septiana P Magdalena, Maria Maharani, Dovita Maharani, Puti Chintia Maison, Witra Maria Magdalena Marisa Penriani Medinah, Khairatul Mohammad Geno R.S Monica Mulya, Puja Harkiki Mursyida, Yusasri Ainul Natasya Natasya Niki Lukviarman, Niki Ningsih, Aprilia Sari Nur Aliffa P.M Nurfadilla, Nurfadilla Nurlisa Fani Nurlisafani Nurlisafani, Nurlisafani Puti Chintia Maharani Putra, Farhan Wilanda Putra, Yosep Eka Putri, Afchelllya anugrah Putri, Aulia Nanda putri, Hemalia Putri, Lucy Septiana Putri, Rita Dwi Rahmatullah, Jabil Ramadani, Figi Putri Ramadhanti, Rima Rasidah Nasrah Rida Rahim Rima Ramadhanti Risanti, Dezy Risanti, Dezy Risanti Rita Dwi Putri Rita Dwi Putri Sakiah Maisaroh Salman, Andre Salora, Wiranda SARAH SARAH Sari, Resmita Sidiq, Yodika Siska Yulia Defitri Sukraini, Juita Susanto, Romi Syahrila, Adinda Putri Tafdil Husni Taufik Dzakiyyah , Husni Tevi Putri Tilofa, Livia Vivi Handayani Wahyuni, Lestari Wenda, Marsha Syaidina Willa Demala Citra Wirna Suwari Witra Maison Witra Maison Wulandari, Jingga Yahdi Pratama Yandi Putra Yendi Putra Yulhan Yuhan