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All Journal Trikonomika: Jurnal Ekonomi Journal of Indonesian Economy and Business Inovasi : Jurnal Ekonomi, Keuangan, dan Manajemen RJABM (Research Journal of Accounting and Business Management) JURNAL ILMIAH M-PROGRESS JASF (Journal of Accounting and Strategic Finance) juremi: jurnal riset ekonomi Paradoks : Jurnal Ilmu Ekonomi Jurnal Abdimas Lamin Jurnal Pengabdian Masyarakat dan Riset Pendidikan
Faizal Reza
Universitas 17 Agustus 1945 Samarinda
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

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Pelatihan Penerapan Harga Pokok Penjualan (HPP) Produk UMKM Pada Dusun Putak Loa Duri Ilir Kecamatan Loa Janan Kabupaten Kutai Karta Negara: Pengabdian Sukirma; Akhmad Al Aidhi; Catur Kumala Dewi; Faizal Reza; Muhammad Maulana; Nurfitriani; Imam Nazarudin Latif; Andi Indrawati; Sunarto
Jurnal Pengabdian Masyarakat dan Riset Pendidikan Vol. 4 No. 1 (2025): Jurnal Pengabdian Masyarakat dan Riset Pendidikan Volume 4 Nomor 1 (Juli 2025 -
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jerkin.v4i1.2297

Abstract

Training on the application of Cost of Goods Sold (COGS) calculation was conducted in Dusun Putak Loa Duri Ilir, Loa Janan District, Kutai Kartanegara Regency, to improve the understanding of micro, small, and medium enterprises (MSMEs) and the tourism awareness group (Pokdarwis) in setting accurate and competitive product selling prices. This activity employed a participatory training method covering material on calculating raw material costs, indirect costs, and determining selling prices based on the desired profit margin. Participants gained insights into the importance of COGS in preventing business losses, estimating profits, and remaining competitive in the market. The results indicated an increase in participants’ ability to calculate COGS in detail and set selling prices aligned with production costs. This training is expected to serve as a foundation for sustainable business development and enhance the competitiveness of local products in the market.
PENGARUH RASIO LIKUIDITAS DAN LEVERAGE TERHADAP KUALITAS LABA DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI Julita Dwi Utami; Faizal Reza
Juremi: Jurnal Riset Ekonomi Vol. 5 No. 3 (2025): Nopember 2025
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53625/juremi.v5i3.11533

Abstract

Kualitas laba merupakan indikator yang sangat penting untuk sebuah perusahaan. Penelitian ini bertujuan mengetahui dan menganalisis pengaruh likuiditas dan leverage terhadap kualitas laba dengan ukuran perusahaan sebagai variabel moderasi. Jenis penelitian yang digunakan adalah metode kuantitatif dengan menggunakan data sekunder. Dasar teori penelitian ini terdiri dari Manajemen Keuangan, Rasio Likuiditas dengan indikator Curent Ratio. Rasio Leverage dengan indikator Debt To Asset Ratio. Kualitas Laba, Ukuran Perusahaan dengan Logaritma Aset. Alat analisis yang digunakan untuk menguji hipotesis adalah Regresi Data Panel dan MRA (Moderated Regression Analysis). Hasil analisis menunjukan bahwa likuiditas berpengaruh signifikan terhadap kualitas laba. Leverage berpengaruh signifikan terhadap kualitas laba. Likuiditas dan leverage berpengaruh signifikan terhadap kualitas laba. Ukuran perusahaan dapat memperkuat pengaruh likuiditas dan leverage terhadap kualitas laba.
Determinant Factors of Firm Value: Cash Holdings and Dividend Policy as Mediation Yudhyani, Eka; Kulsum, Umi; Reza, Faizal; Sitorus, Astrid Napita; Kirana, Nanda Wahyu Indah
JASF: Journal of Accounting and Strategic Finance Vol. 5 No. 2 (2022): JASF (Journal of Accounting and Strategic Finance) - December 2022
Publisher : Accounting Department, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/jasf.v5i2.325

Abstract

In times of uncertainty such as a crisis, a company needs to maintain its value for its investors. Theory suggests that for uncertainty, the company needs to have cash holding, but on the other hand, it needs to pay dividends. Therefore, this research aims to prove the relationship between factors that affect firm value with cash holding and dividend policy as mediation. We conduct this research on the manufacturing company from 2015 to 2021 registered on Indonesia Stock Exchange. Using the purposive sampling method, 82 company was chosen and 574 data was studied. To test our hypotheses, we use SmartPLS. The results proved that cash holding can influence firm value, while dividend policy cannot. For the indirect effect, we found that profitability and net working capital indirectly affect firm value through cash holding. We explain the theory and practical implications and describe our study’s limitations. For future research, we suggest differentiating firm value before and during a financial crisis, and the industry sector that has the worst, moderate, and light impact from the crisis.
Co-Authors Adisthy Shabrina Nurqamarani Akhmad Al Aidhi Catur Kumala Dewi Daniel Happy Putra Danna Solihin Eka Yudhyani Eka Yudhyani, Eka Imam Nazarudin Latif Julita Dwi Utami Kirana, Nanda Wahyu Indah Muhammad Maulana Nurfitriani Nurqamarani, Adisty Shabrina Sirri, Ahmad Sitorus, Astrid Napita Sukirma SUNARTO Syamsiar, Syamsiar Tri Widodo