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All Journal Journal of Artificial Intelligence and Digital Business Optimal: Jurnal Ekonomi dan Manajemen
Sri Yuni
Universitas Palangkaraya
Computer Science & IT Economics, Econometrics & Finance Electrical & Electronics Engineering Engineering

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Integrasi Ekosistem Digital dan Kinerja Keuangan Ritel Fisik: Analisis Komparatif Pasca-Akuisisi PT Supra Boga Lestari Tbk oleh PT Global Digital Niaga Ridho Dyan Alvionta; Sri Yuni; Ade Yuniati
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.v5i2.10342

Abstract

Penelitian ini menganalisis perbedaan kinerja keuangan PT Supra Boga Lestari Tbk (RANC) sebelum dan sesudah akuisisi oleh PT Global Digital Niaga Tbk (Blibli) sebagai bagian dari strategi integrasi ekosistem ritel fisik dan digital berbasis omnichannel. Pendekatan yang digunakan adalah komparatif kuantitatif dengan sumber data berupa laporan keuangan auditan pada periode pra dan pasca-akuisisi. Kinerja keuangan diukur melalui sepuluh rasio yang mencakup empat dimensi utama: likuiditas (Current Ratio dan Quick Ratio), solvabilitas (Debt to Asset Ratio dan Debt to Equity Ratio), profitabilitas (Gross Profit Margin, Net Profit Margin, Return on Assets, dan Return on Equity), serta efisiensi operasional (Total Asset Turnover dan Inventory Turnover). Uji normalitas Kolmogorov-Smirnov menentukan pemilihan alat uji hipotesis: Paired Sample T-Test untuk delapan variabel berdistribusi normal dan Wilcoxon Signed Rank Test untuk Gross Profit Margin dan Return on Assets. Hasil pengujian menunjukkan perbedaan signifikan pada delapan rasio Current Ratio, Quick Ratio, Debt to Asset Ratio, Debt to Equity Ratio, Gross Profit Margin, Return on Equity, Total Asset Turnover, dan Inventory Turnover sementara Net Profit Margin dan Return on Assets tidak menunjukkan perubahan yang signifikan secara statistik. Pola ini mengindikasikan transformasi keuangan yang asimetris: tekanan pada likuiditas dan pergeseran struktur modal terbukti nyata, namun peningkatan Return on Equity mengisyaratkan bahwa leverage pasca-akuisisi mulai memberikan imbal hasil bagi pemegang saham. Temuan ini menegaskan bahwa realisasi sinergi digital bersifat bertahap dan membutuhkan kerangka pemantauan kinerja yang adaptif dalam jangka menengah.
Pengaruh Kepemilikan Manajerial dan Ukuran Perusahaan terhadap Kualitas Laba dengan Konservatisme Akuntansi sebagai Variabel Moderasi: Studi pada Perusahaan Manufaktur Sub Sektor Makanan dan Minuman yang Terdaftar di BEI Periode 2019-2022 Ade Putera Kristiadi; Sri Yuni; Christina Fransiska
OPTIMAL Jurnal Ekonomi dan Manajemen Vol. 3 No. 4 (2023): Desember : Jurnal Ekonomi dan Manajemen
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/optimal.v3i4.2301

Abstract

The goal of this research is to determine how management ownership and business size affect profits quality while also taking into consideration the moderating effect of accounting conservatism. Companies making food and drink products that are included in the IDX population from 2019 to 2022. As part of the sample procedure, twenty-four companies were chosen at random. Data analysis is performed using SPSS version 25. In this research, we employ a variety of statistical tests, including the t-test and the coefficient of determination, in addition to descriptive statistics, tests of classical assumptions, multiple regression analysis, and moderated regression analysis, to determine whether or not hypotheses hold. The tests' results show that the firm's size has a far more significant impact on profit quality than does management ownership. Therefore, where there is management ownership, conservatism as a moderator has no influence on the quality of earnings. However, accounting conservatism may weaken the link between company size and profit quality.
Pengaruh Kebijakan Hutang dan Profitabilitas terhadap Harga Saham dengan Kebijakan Dividen sebagai Variabel Moderasi Windya Miransa; Sri Yuni
OPTIMAL Jurnal Ekonomi dan Manajemen Vol. 3 No. 4 (2023): Desember : Jurnal Ekonomi dan Manajemen
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/optimal.v3i4.2302

Abstract

The goal of this research is to examine how dividend policy affects the link between debt policy and profitability on share prices (among LQ45 enterprises for the period 2019-2022). A quantitative methodology and secondary data in the form of annual reports were used to assemble the results of this research. We employed a purposeful selection method to choose 17 of the LQ45 companies that met our inclusion criteria. We use moderated regression analysis and multiple linear regression analysis to examine the data. The results of this research show that debt policy has no effect on stock prices, but profitability does. Stock prices may be cushioned from the effects of debt policy via dividend policy. Profits have more of an effect on share prices when combined with a payout policy of moderate generosity.
Co-Authors Ade Putera Kristiadi Ade Yuniati Christina Fransiska Ridho Dyan Alvionta Windya Miransa