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Analysis of factors influencing interest in the use of mobile Banking Sri Liniarti; Rizky Surya Andhayani Nasution
Enrichment : Journal of Management Vol. 13 No. 3 (2023): August: Management Science And Field
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/enrichment.v13i3.1536

Abstract

This study aims to examine what factors determine bank customers in the use of mobile banking services. This research method is quantitative discriptive, which is an approach that describes problems based on data in the form of numbers, then further analyzed for conclusions. This study took a sample of bank customers who have used mobile banking. Samples were taken using axial sampling techniques, from the number of respondents 101.Testing was carried out using the Spss program. Of the four variables in this study, three of them are proven, namely the perception of ease of use, risk perception affecting customers and access ability has a significant effect on interest in using mobile banking services. While the variable of perceived benefits does not have a significant effect on interest in using mobile banking services.
The effect of return on assets and sales growth on financial distress in food and beverage companies listed on the indonesia stock exchange in 2019 – 2021 Sri Liniarti; Rizky Surya Andhayani Nasution; Elina R. Gustarina
Jurnal Mantik Vol. 7 No. 4 (2024): February: Manajemen, Teknologi Informatika dan Komunikasi (Mantik)
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/mantik.v7i4.4727

Abstract

The purpose of this study is to determine the effect of Return on Assets (ROA), and sales growth in food and beverage sector companies for 3 (three) years, namely the 2019-2021 period. The population of this study is food and beverage sector companies that remain listed on the Indonesia Stock Exchange from 2019 to 2021 totaling 47 companies. Sampling was carried out by purposive sampling consisting of 21 companies. Using the SPSS program, research data were analyzed using a logistic regression analysis approach. This analysis shows that the ROA variable has a positive and significant effect on financial distress. Meanwhile, sales growth (SG) does not have a significant effect on financial distress.
Supply chain management in the digital era: Innovations, challenges, and future directions Rizky Surya Andhayani Nasution; Tatian Sartika Marbun; Iskandar Muda
Indonesia Accounting Research Journal Vol. 13 No. 2 (2025): December: Auditing, Finance, Accounting, Management
Publisher : Institute of Accounting Research and Novation (IARN)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/iacrj.v13i2.563

Abstract

This study looks at how supply chain management (SCM) has changed in the digital age by examining important breakthroughs, organizational difficulties, and potential future development paths.  Results show that supply chain transparency, coordination, and operational efficiency are greatly improved by the use of Smart Supply Chain Management (SSCM), which is backed by cutting-edge technologies like IoT, big data analytics, blockchain, and cloud computing. The influence of SSCM on responsiveness and transparency is reinforced by supply chain coordination and mapping, which are essential mediators.  Organizations still have to deal with a number of significant issues, such as system integration, data security threats, technological readiness, and limitations in digital competences.  These obstacles emphasize the necessity of capacity building and all-encompassing digital transformation methods.  All things considered, digitalization strengthens organizational competitiveness and resilience while also enhancing supply chain performance and real-time visibility.  Future research directions stressing optimal digital integration, dynamic capability development, and the investigation of autonomous and sustainable supply chain ecosystems are highlighted in the study's conclusion.
Analysis of financial statements on NYUCI LOUNDRY MSMEs based on financial accounting standards (SAK-EMKM) Sri Liniarti; Rizky Surya Andhayani Nasution; Yunanda Eka Putra; Farida Khairani Lubis; Elina R Gustarina
Indonesia Accounting Research Journal Vol. 13 No. 2 (2025): December: Auditing, Finance, Accounting, Management
Publisher : Institute of Accounting Research and Novation (IARN)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/iacrj.v13i2.573

Abstract

This research aims to find out the financial statements of MSMEs Loundry NYCUI based on SAK EMKM and identify financial reporting obstacles experienced by MSMEs Loundry NYUCI based on SAK EMKM. This research uses a descriptive qualitative method, using primary and secondary data. The data collection technique used is interviews. The results of this study confirm that the financial statements of NYUCI Loundry do not meet the requirements of SAK EMKM. The problems experienced by Loundry NYUCI in financial reporting based on EMKM SAK are caused by a ignorance of EMKM SAK, ignorane of socialization of EMKM SAK, and ignorance of human resources in the field of accounting.
The effect of quick ratio, debt to asset ratio, and debt to equity ratio on profit growth in consumer goods companies sub-sector food & staples retailing listed on the Indonesia stock exchange 2022-2024 Sri Liniarti; Rizky Surya Andhayani Nasution; Yunanda Eka Putra; Ismaini Angkat
Junal Ilmu Manajemen Vol 9 No 3 (2026): July: Management Science and Field
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study examines the effect of Quick Ratio, Debt to Asset Ratio, and Debt to Equity Ratio on profit growth in Consumer Goods Companies in the Food & Staples Retailing sub-sector listed on the Indonesia Stock Exchange during 2022-2024. The study is motivated by the unstable profit growth of retail-based staple companies after the post-pandemic recovery period, despite the defensive character of basic consumer demand. Previous studies report inconsistent findings and generally analyze broader consumer goods categories; therefore, this study narrows the object to the Food & Staples Retailing sub-sector and interprets liquidity and leverage indicators through Signaling Theory, Pecking Order Theory, and Trade-Off Theory. This research applies an associative quantitative design using secondary data from annual financial reports. The population and sample consist of 14 companies, producing 42 firm-year observations. Data were analyzed using pooled multiple linear regression with descriptive statistics, classical assumption testing, and hypothesis testing using IBM SPSS 25. The results show that Quick Ratio and Debt to Asset Ratio have a significant negative effect on profit growth, while Debt to Equity Ratio has no significant effect. Simultaneously, the three ratios significantly explain profit growth, with an Adjusted R² of 0.901. These findings contribute empirical evidence on how liquid assets and debt-financed assets may reduce profit growth when they are not followed by productive asset utilization and efficient financing decisions.