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All Journal Jurnal Fokus Manajemen Jurnal Manuhara: Pusat Penelitian Ilmu Manajemen Dan Bisnis
Luthvia Aulia
Universitas Pembangunan Panca Budi
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Implementation Of Digital Marketing On Wardah Consumer Satisfaction In Tiktok Shop (Case Study Of Management Study Program Students, 2021, Panca Budi Development University) Luthvia Aulia; Dewi Nurmasari Pane; Nurafrina Siregar
Jurnal Fokus Manajemen Vol 6 No 2 (2026): Mei
Publisher : LPPJPHKI Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jfm.v6i2.11063

Abstract

This study aims to analyze the influence of company size, profitability, free cash flow, and liquidity on debt policies in cosmetics and household goods sub-sector companies listed on the Indonesia Stock Exchange for the period 2020–2024. This study uses a quantitative approach with a panel data regression method on 5 companies. The selection of the panel data regression model was carried out through the Chow Test and the Hausman Test, which showed that the Fixed Effect model was the most appropriate model to use. The results of the study show that simultaneously company size, profitability, free cash flow, and liquidity have a significant effect on debt policy. Partially, profitability and liquidity have a negative and significant effect on debt policy, while company size and free cash flow have no significant effect. The value of the determination coefficient showed that 77.15% of the variation in debt policy could be explained by independent variables in the model, while the rest was influenced by other factors outside the study.
Penerapan Akuntansi Manajemen Berbasis Aktivitas Pada Perusahaan Manufaktur Oktarina Harahap; Maya Macia Sari; Saria Yiska Panggabean; Luthvia Aulia; Atika Atika
Jurnal Manuhara : Pusat Penelitian Ilmu Manajemen dan Bisnis Vol. 2 No. 2 (2024): April : Jurnal Manuhara : Pusat Penelitian Ilmu Manajemen dan Bisnis
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/manuhara.v2i2.787

Abstract

This research was conducted to analyze the application of Activity Based Management to improve cost efficiency in manufacturing companies. The method used in this research is qualitative method. Based on the analysis that has been done by applying Activity Based Management has a positive impact on the company in order to obtain the expected cost efficiency so as to increase the profits generated by the company. To achieve this goal, the company must carry out several stages, besides that by applying Activity Based Management the company can save costs incurred by the company. Activity Based Management emphasizes activity management, or activity analysis, in its application.
Co-Authors Atika Atika Dewi Nurmasari Pane Maya Macia Sari Nurafrina Siregar Oktarina Harahap Saria Yiska Panggabean