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All Journal International Journal of Social Science and Business eCo-Fin
Cornelio Purwantini, Cornelio
Unknown Affiliation
Economics, Econometrics & Finance Social Sciences

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Pengaruh Likuiditas dan Aktivitas terhadap Pertumbuhan Laba yang Dimediasi oleh Struktur Modal Yohanes, Yohanes; Purwantini, Cornelio
eCo-Fin Vol. 7 No. 2 (2025): eCo-Fin
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32877/ef.v7i2.2367

Abstract

The study aims to analyze the effect of liquidity and activity on profit growth as mediated by capital structure. The study population comprises of 92 companies operating in the food and beverage sector that are listed on the Indonesia Stock Exchange for the 2023 period. Data for this study were collected from secondary sources, specifically the official website of the Indonesia Stock Exchange (https://www.idx.co.id). The data were analyzed using the Partial Least Squares (PLS) structural equation modeling technique, supported by WarpPLS version 7.0 software. The results indicate that liquidity negatively affects profit growth, while activity and capital structure have no significant impact on profit growth. Furthermore, capital structure does not mediate the relationship between liquidity and profit growth, nor between activity and profit growth. These findings imply that optimal liquidity management is crucial for enhancing profit growth, and that efficient operational activities contribute positively to overall company performance.
Implementation of EMKM Accounting Standards and Its Determinants in Improving MSME Financial Performance Kuntari, Yeni; Purwantini, Cornelio; Aditya, Elma Muncar; Nuristya, Emmarani
International Journal of Social Science and Business Vol. 9 No. 1 (2025): February
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ijssb.v9i1.93597

Abstract

Micro, Small, and Medium Enterprises (MSMEs) play a vital role in Indonesia’s economic resilience, particularly during crises such as the 1997 recession and the COVID-19 pandemic. However, the implementation of the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM) remains limited despite its importance in improving financial transparency and sustainability. Previous studies show inconsistent findings regarding the influence of MSME actors’ perceptions and accounting understanding on the adoption of SAK EMKM, revealing a research gap in local contexts such as Sembungharjo Village, Semarang City. This study aims to examine the effect of MSME actors’ perceptions and accounting understanding on the implementation of SAK EMKM. Using a quantitative approach, data were collected from 90 MSME respondents through questionnaires and analyzed using multiple linear regression. Validity, reliability, and classical assumption tests confirmed that the data met statistical requirements. The findings show that both the perception of MSME actors and accounting understanding have positive and significant effects on the implementation of SAK EMKM. This suggests that enhancing MSME actors’ understanding and perception of accounting standards can improve compliance with SAK EMKM and financial reporting quality. The study highlights the need for continuous socialization and training to strengthen MSMEs’ financial literacy and promote sustainable business practices.
Co-Authors Elma Muncar Aditya Nuristya, Emmarani Yeni Kuntari Yohanes Yohanes