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All Journal Owner : Riset dan Jurnal Akuntansi Journal of Social Research
Selfi Afriani Gultom
Politeknik Negeri Medan, Indonesia
Humanities Computer Science & IT Economics, Econometrics & Finance Education Social Sciences

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Analysis of Increasing Product Sales Value Through Sustainable Business Planning in MSMEs in Medan City Eli Safrida; Selfi Afriani Gultom; Raya Puspita Sari Hasibuan; Suri Purnami; Ana Fitria; Susilawati Susilawati
Journal of Social Research Vol. 3 No. 5 (2024): Journal of Social Research
Publisher : International Journal Labs

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55324/josr.v3i6.2109

Abstract

This study aims to analyze the increase in product selling value through sustainable business planning in Micro, Small, and Medium Enterprises (MSMEs) in Medan City, especially those engaged in handicrafts. The majority of MSMEs in this sector are known to face challenges in the sustainability of their businesses due to the lack of effective business planning. This research method involves in-depth surveys and interviews with a number of handicraft MSMEs in Medan City, namely a total of 36 MSMEs. The collected data will be analyzed using qualitative and quantitative approaches. The results of this analysis will provide a comprehensive overview of the obstacles faced by MSMEs in managing their businesses, especially related to aspects of business planning. This research highlights the need for better business planning as the key to increasing the selling value of MSME products. By formulating a sustainable business plan, it is hoped that MSMEs can identify and overcome problems that often arise in their business activities. In addition, this study also explores the positive impact of sustainable business planning on increasing the competitiveness and marketing of MSME products. The results of this study are expected to provide practical recommendations to handicraft MSMEs in Medan City, as well as to related stakeholders, such as local governments and MSME supporting institutions. The implementation of sustainable business planning is expected to make a significant contribution to increasing the selling value of MSME products and in turn, improving the welfare of MSME owners and economic growth in the region. Thus, it can be understood that careful business planning is indeed very important.
Good Corporate Governance, Firm Size, and Firm Value: The Moderating Role of Profitability Putri Aulia Umairoh; Eli Safrida; Selfi Afriani Gultom
Owner : Riset dan Jurnal Akuntansi Vol. 9 No. 4 (2025): Artikel Riset Oktober 2025
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v9i4.2811

Abstract

The value of a company is an important indicator for investors in assessing business sustainability, and it can be influenced by internal governance mechanisms and firm characteristics. However, previous studies provide inconsistent findings regarding the role of Good Corporate Governance (GCG), firm size, and profitability in determining company value, especially in the non-cyclical consumer sector which is considered more resilient during economic fluctuations. This study aims to analyze the effect of GCG and firm size on company value, with profitability as a moderating variable. This research applies a quantitative approach using secondary data obtained from annual and sustainability reports of non-cyclical consumer sector companies listed on the Indonesia Stock Exchange (IDX) during the period 2020–2024. The sample was determined using purposive sampling, resulting in 23 companies with a total of 115 observations. The data were analyzed through descriptive statistics and Moderated Regression Analysis (MRA) using SPSS version 27. The results indicate that the board of commissioners, managerial ownership, audit committee, and firm size significantly influence company value, while the board of directors and institutional ownership show no significant effect. Furthermore, profitability strengthens the effect of the board of commissioners, managerial ownership, audit committee, and firm size on company value, but it does not moderate the influence of the board of directors and institutional ownership. Theoretically, this study contributes by providing empirical evidence on the interaction between GCG mechanisms, firm size, and profitability in enhancing firm value within a specific sector. Practically, the findings highlight the importance of effective governance practices and profitability optimization as strategic considerations for managers and investors in improving firm value in the Indonesian capital market.
Co-Authors Ana Fitria Putri Aulia Umairoh Raya Puspita Sari Hasibuan Safrida, Eli Suri Purnami - Susilawati Susilawati