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All Journal Jurnal Pengabdian Masyarakat dan Riset Pendidikan EKOBIMA Ekonomi Bisnis dan Manajemen Multidisciplinary Indonesian Center Journal
Nijar Kurnia Romdoni
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Religion Humanities Earth & Planetary Sciences Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

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Journal : Multidisciplinary Indonesian Center Journal

 1 
ANALYSIS OF INVENTORY RECORDING AND VALUATION METHODS AT ELPETIGAI TASIKMALAYA CONSUMER COOPERATIVE BASED ON PSAK 14 Ai Siti Rohimah; Nijar Kurnia Romdoni; Rani Ligar Fitriani
Multidisciplinary Indonesian Center Journal (MICJO) Vol. 2 No. 2 (2025): Vol. 2 No. 2 Edisi April 2025
Publisher : PT. Jurnal Center Indonesia Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62567/micjo.v2i2.750

Abstract

This study aims to analyze the inventory recording and valuation methods applied by the Elpetigai Tasikmalaya Consumer Cooperative based on the provisions of PSAK 14. The research method employed is descriptive qualitative, supported by quantitative analysis, through documentation studies, interviews, and financial statement analysis for the period of 2022 to 2024. The results of this study indicate that the cooperative uses a perpetual inventory recording system and the FIFO (First In, First Out) valuation method, which largely complies with PSAK 14. However, in terms of disclosure, the cooperative has not fully met the standards, as it does not include detailed accounting policies and inventory impairment information. This non-compliance affects the transparency and reliability of the financial statements, which may influence managerial decision-making. The study highlights the importance of implementing updated accounting standards to enhance the credibility of financial reporting and provides recommendations for improving inventory management to strengthen the cooperative’s financial stability and operational efficiency.
THE IMPACT OF LIQUIDITY RATIO ON THE COMPANY VALUE OF INDONESIAN SYARIAH BANKS: CAPITAL STRUCTURE AS A MODERATING VARIABLE FOR THE 2021-2023 PERIOD Sintia; Nijar Kurnia Romdoni
Multidisciplinary Indonesian Center Journal (MICJO) Vol. 2 No. 2 (2025): Vol. 2 No. 2 Edisi April 2025
Publisher : PT. Jurnal Center Indonesia Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62567/micjo.v2i2.778

Abstract

This study aims to analyze the impact of liquidity ratios on the corporate value of banking companies with the role of capital structure as a moderating variable. The data used in this study are secondary data obtained from the annual financial reports of Bank Syariah Indonesia listed on the Indonesia Stock Exchange (IDX) during the period 2021–2023. The method used is multiple regression analysis with a model that includes the interaction between liquidity ratios (Current Ratio) and capital structure (Debt to Equity Ratio) as a moderating variable on corporate value, measured by Price to Book Value (PBV). The results of the study show that liquidity ratios have a positive and significant impact on corporate value, while capital structure has a negative impact on corporate value. In addition, the interaction test shows that capital structure acts as a moderating variable that reduces the positive impact of liquidity ratios on corporate value. These findings indicate that although a high liquidity ratio can increase corporate value, this effect may be diminished if the bank has a capital structure more dominated by debt. This study provides important implications for bank management in balancing liquidity and capital structure to maximize corporate value.
Co-Authors Ai Rahmatika Ai Siti Rohimah Ilman Ansori Mia Sumiarsih Putri Kamelia Rama Nugraha Irawan S Rani Ligar Fitriani Sintia