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All Journal Journal of Economic, Bussines and Accounting (COSTING) Jurnal Scientia Jurnal Pengabdian Masyarakat Asia Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Journal Of Business, Finance, and Economics (JBFE) ProBisnis : Jurnal Manajemen Society: Jurnal Pengabdian Masyarakat Jurnal Pengabdian Masyarakat Indonesia (JPMI) Accountia Journal (Accounting, Trusted, Inspiring and Authentic Journal) Gemilang: Jurnal Manajemen dan Akuntansi Profit: Jurnal Manajemen, Bisnis dan Akuntansi Jurnal Mutiara Ilmu Akuntansi Journal of Artificial Intelligence and Digital Business Jurnal Mahasiswa Manajemen dan Akuntansi Journal of Economics and Social Sciences Innovative: Journal Of Social Science Research Jurnal Multidisiplin Sahombu Journal of Accounting Taxing and Auditing (JATA) Maeswara: Jurnal Riset Ilmu Manajemen dan Kewirausahaan Jurnal Ekonomi, Akuntansi dan Perpajakan Jurnal Pengabdian Masyarakat Indonesia IJEMA
Nastiti Rizky Shiyammurti
Universitas Telkom
Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Mathematics Public Health Social Sciences Other

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The Effect of Free Cash Flow, Liquidity, and Firm Size on Financial Performance (Study on Transportation and Logistic Sector Listed on IDX) Maulana, Zaky; Shiyammurti, Nastiti Rizky
Dinasti International Journal of Economics, Finance & Accounting Vol. 7 No. 3 (2026): Dinasti International Journal of Economics, Finance & Accounting (July - August
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v7i3.6984

Abstract

The transportation and logistics sector plays a vital role in supporting economic activities, however, it experienced significant operational and financial challenges in the post-COVID-19 period. This study aims to examine the effect of free cash flow, liquidity, and firm size on the financial performance of transportation and logistics companies listed on the Indonesia Stock Exchange during 2020–2024. This research employs a quantitative approach using secondary data obtained from companies annual reports and financial statements. The purposive sampling technique was applied, resulting in 140 observations from 28 companies. The data were analyzed using panel data regression with the Common Effect Model (CEM). The findings indicate that free cash flow and liquidity have a positive and statistically significant effect on financial performance, whereas firm size has a positive but statistically insignificant effect. The results suggest that effective free cash flow management and maintenance of short term liquidity are critical factors in improving corporate profitability. Furthermore, efficient management of free cash flow and liquidity contributes more significantly to financial performance than merely possessing larger asset bases. The novelty of this study lies in its focus on post pandemic period and its application of panel data regression analysis to examine the determinants of financial performance in the transportation and logistics sector.
PENGARUH SISTEM INFORMASI AKUNTANSI (SIA) DAN MOTIVASI KERJA TERHADAP KUALITAS LAPORAN KEUANGAN OBJEK WISATA PUSPA IPTEK SUNDIAL Nastiti Rizky Shiyammurti; Saniah Nuraidah
Journal of Economic, Bussines and Accounting (COSTING) Vol. 8 No. 4 (2025): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/ey8bpt79

Abstract

Laporan keuangan merupakan satu dari banyaknya elemen penting dalam operasional perusahaan dikarenakan laporan keuangan dapat menerangkan informasi perihal posisi keuangan, kinerja, juga arus kas dari perusahaan pada suatu periode. Menjadi sarana penting dalam mengkomunikasikan informasi keuangan perusahaan kepada para stake holder. Bagi manajemen perusahaan, laporan keuangan yang berkualitas dapat dijadikan dasar dalam penyusunan strategi, evaluasi kerja, dan langkah bisnis kedepannya. Lalu bagi investor maupun kreditur, kualitas laporan keuangan ini sangat penting untuk dapat menilai risiko, profitabilitas, serta kelangsungan perusahaan dalam jangka panjang. Tujuan dilakukannya penelitian ini yakni bermaksud untuk mengetahui efek dari Sistem Informasi Akuntansi (SIA) dan Motivasi Kerja terhadap Kualitas Laporan Keuangan Puspa IPTEK Sundial. Dalam penelitian ini digunakan analisis deskriptif asosiatif dan regresi berganda dalam menganalisis data yang menggunakan software SPSS. Dalam studi ini ditemukan bahwa secara parsial atau mandiri Sstem Informasi Akuntansi (SIA) tidak memiliki pengaruh bagi kualitas laporan keuangan. Disisi lain, Motivasi Kerja memiliki efek yang positif bagi kualitas laporan keuangan. Efek secara simultan juga ditemukan dalam penelitian ini yakni Sistem Informasi Akuntansi (SIA) dengan Motivasi Kerja memiliki efek secara simultan terhadap kualitas laporan keuangan.
Pengaruh Entrenchment Effect dan Financial Distress terhadap Integrated Reporting dengan Variabel Moderasi Kualitas Audit Nastiti Rizky Shiyammurti; Jejen Jaenudin; R. Enough Bhaktiar; Hady Sofyan; Sri Mulyeni
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 5 No. 2 (2026): Mei-Juli
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v5i2.10633

Abstract

Penelitian ini menyelidiki pengaruh efek entrenchment dan financial distress terhadap praktik pelaporan terpadu di BUMN Indonesia, sekaligus meneliti peran moderasi kualitas audit. Pelaporan terpadu telah muncul sebagai mekanisme pelaporan penting yang menggabungkan informasi keuangan dan non-keuangan untuk meningkatkan transparansi dan akuntabilitas. Studi ini mengadopsi pendekatan kuantitatif menggunakan data sekunder yang dikumpulkan dari laporan tahunan dan laporan keberlanjutan BUMN yang terdaftar di Bursa Efek Indonesia. Purposive sampling digunakan untuk memilih perusahaan yang memenuhi kriteria penelitian. Data dianalisis menggunakan analisis regresi termoderatif untuk memeriksa efek langsung dari variabel independen dan efek interaksi kualitas audit. Temuan ini mengungkapkan bahwa efek pengakuan secara signifikan mempengaruhi pelaporan terintegrasi, menunjukkan bahwa dominasi manajerial mempengaruhi tingkat dan kualitas keterbukaan informasi perusahaan. Kesulitan keuangan juga ditemukan secara signifikan terkait dengan praktik pelaporan terintegrasi, menunjukkan bahwa perusahaan yang terkendala secara finansial cenderung menyesuaikan strategi pengungkapan mereka untuk menjaga kepercayaan dan legitimasi pemangku kepentingan. Selain itu, kualitas audit memperkuat hubungan antara efek pengakuan dan pelaporan terintegrasi serta hubungan antara kesulitan keuangan dan pelaporan terintegrasi, menunjukkan bahwa audit berkualitas tinggi meningkatkan kredibilitas pengungkapan perusahaan. Temuan ini berkontribusi pada literatur tentang tata kelola perusahaan, kesulitan keuangan, kualitas audit, dan pelaporan terintegrasi dengan memberikan bukti empiris dari BUMN Indonesia dan menawarkan implikasi praktis bagi regulator, manajer perusahaan, auditor, dan investor dalam mempromosikan praktik pelaporan yang transparan dan berkelanjutan.
Financial Literacy Understanding and Simple Financial Report Preparation at SMKN 11 Bandung Nastiti Rizky Shiyammurti; Zalfa Qathrunnada; Sabieq Almas Muafi; Defan Maulana; Tiara Putri Aurelia; Imas Maesyaroh
Society : Jurnal Pengabdian Masyarakat Vol. 5 No. 4 (2026): Juli
Publisher : Edumedia Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55824/m77w4k52

Abstract

Financial literacy is a crucial competency for students to support their personal financial management skills and prepare them for the workplace and entrepreneurship. However, students still lack understanding of the basic concepts of financial management and the preparation of simple financial reports. Therefore, this community service activity aims to improve students' understanding of financial literacy and skills in preparing simple financial reports at SMKN 11 Bandung. The activity was implemented through an educational and participatory approach, including material delivery, interactive discussions, practical training in preparing simple financial reports, and direct mentoring for participants. The material provided included an introduction to financial literacy, income and expense management, the importance of financial planning, and techniques for preparing simple financial reports, including transaction recording, income and expense reports, and simple profit and loss statements. The results of the activity demonstrated an increase in participants' understanding of the concept of financial literacy and their ability to systematically prepare simple financial reports. Participants also demonstrated high enthusiasm throughout the training and mentoring process. Thus, this activity positively contributed to improving students' financial competency, preparing them to face future economic challenges, and supported the development of an entrepreneurial spirit within the school environment. Keywords: financial literacy, simple financial reports, mentoring, vocational high school students, community service.
Co-Authors Adde Syamsiyyah Az-Zahra Azhari, Ceriska Budi Prasetiyo Defan Maulana Dhea Adinda Dhea Adinda Dwi Anggraeni Saputri Elis Citra Lestari Ersa Malani Karamoy Esti Popi Marceline Zai Fanisa Tris Wandani Fanji Farman Hady Sofyan Hari Satia Nugraha Hera Nurfaidah Herlina Herlina Herlina Herlina Herlina Herlina Imas Maesyaroh Irfan Sophan Himawan Jejen Jaenudin Jejen Jaenudin Jihan Nur Salsabila Juniaman Waruwu Kartika, Tita Maulana, Zaky Mulyeni, Sri Non Sely Iklima Nurwijayanti R. Enough Bhaktiar Rachmawati, Diana Widhi Rini Handayani Rini Handayani Rony Wardhana Sabieq Almas Muafi Saniah Nuraidah Sindy Supartini Sri Mulyeni Sri Mulyeni Sri Wulan Sari Teni Kusherawati Tiara Ningsih Tiara Putri Aurelia Yanti Ramadanti Zalfa Qathrunnada