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Model Manajemen Keuangan Usaha Kecil Menengah dalam Upaya Merumuskan Strategi Manajemen Keuangan (Studi Kasus pada UMKM di Kecamatan Majalaya dan Kecamatan Ciparay Kab. Bandung) Devi, Rizca Puspita
Jurnal Study and Management Research Vol 20 No 2 (2023): Jurnal SMART (Study & Management Research)
Publisher : Sekolah Tinggi Ilmu Ekonomi STEMBI Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55916/smart.v20i2.182

Abstract

Tujuan_Small and Medium Enterprises (SMEs) is known all around the world as driving force for the promotion of an economy, this also happened in Indonesia that 96% SME’s survive through economy crisis in 1998 and being the life saver for Indonesia economy at that time, also for the time being SME gives contribution 60% to Indonesia economy growth and 97% job vacancies. Even though SMEs has big role in a country’s economy, but SMEs also known to be lack of personnel, lack of technology and have no segregation between business and owner’s personal interest. Desain/Metode_This research uses qualitative method to create model of small and medium enterprises to formulate financial management strategy. The data collected by in- depth interview, documentation and observation to six SME at Majalaya and Ciparay district. Temuan_The result model shows that SMEs in Majalaya and in Ciparay have different pattern in using equity, fund utilization, dividend claim and owner’s mentality aboutthe importance of financial management. Implikasi_Thus, this condition made unique model from both SME’s in Majalaya and Ciparay and also made certain strategy to get a good financial performance. Tipe Penelitian_Studi Empiris
Pengaruh Likuiditas Terhadap Profitabilitas Pada PT. Fast Food Indonesia Tbk Studi Kasus KFC (Kentucky Fried Chicken) Tahun 2020-2024 Widiani, Sofa; Devi, Rizca Puspita
Economics and Digital Business Review Vol. 5 No. 2 (2024): February - July
Publisher : STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/ecotal.v5i2.2357

Abstract

Penelitian ini mengkaji pengaruh likuiditas terhadap profitabilitas PT Fast Food Indonesia Tbk (KFC) pada periode 2020–2024. Perusahaan tersebut mengalami penurunan pendapatan dan laba apabila dibandingkan dengan periode tahun sebelumnya. Selain itu, perusahaan juga menghadapi peningkatan jumlah utang. Hal ini merupakan dampak dari upaya pemulihan perusahaan pasca pandemi COVID-19, ditambah dengan situasi pasar yang memburuk akibat krisis yang terjadi di Timur Tengah, terutama berkenaan dengan tindakan boikot terhadap produk-produk yang dianggap mendukung Israel. Likuiditas diukur dengan Quick Ratio (QR) dan profitabilitas dengan Net Profit Margin (NPM). Dengan pendekatan kuantitatif dan regresi linier sederhana SPSS 25, hasil analisis menunjukkan penurunan tajam pada QR dari 1,09 menjadi 0,28 dan profitabilitas rendah sebesar -0.15563 pada kuartal III 2024. Namun, likuiditas tidak berpengaruh signifikan terhadap profitabilitas sig. 0,061 > 0,05. Meskipun tidak berpengaruh secara signifikan namun pengelolaan likuiditas yang baik dan seimbang mencerminkan bahwa faktor lain, seperti strategi bisnis, efisiensi biaya, dan kondisi pasar, serta upaya pemulihan setelah pandemi dan disertai isu boikot, lebih berperan.
PENGARUH LITERASI KEUANGAN DAN PENGGUNAAN FINANSIAL TEKNOLOGI TERHADAP PENGELOLAAN KEUANGAN INDIVIDU SISWA SMK CENDIKIA PASEH Auliya, Astri Nurul; Devi, Rizca Puspita
Journal of Information System, Applied, Management, Accounting and Research Vol 9 No 2 (2025): JISAMAR (March-May 2025)
Publisher : Sekolah Tinggi Manajemen Informatika dan Komputer Jayakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52362/jisamar.v9i2.1878

Abstract

Financial management refers to an individual's ability to plan, organize, and manage financial resources effectively. Good financial literacy is essential for optimal financial management. Additionally, technological advancements have introduced financial technology (fintech), which facilitates financial transactions. This study aims to analyze the influence of financial literacy and fintech use on individual financial management among Vocational High School (SMK) students. This research employs a quantitative approach, using primary data collected through questionnaires distributed to 63 students of SMK Cendikia Paseh with a random sampling technique. Data analysis was conducted using SPSS software. The results indicate that financial literacy significantly influences financial management (t-value = 6.313 > 2.658857; significance = 0.000 < 0.05). However, fintech does not have a significant impact (t-value = -0.177 < 2.658857; significance = 0.860 > 0.05). Simultaneously, the F-test results (34.728 > 7.0771; significance = 0.000 < 0.05) confirm that financial literacy and fintech use together significantly influence financial management.
ANALISIS PENGARUH CURRENT RATIO (CR) TERHADAP DEBT TO ASSET RATIO (DAR) PADA PERUSAHAAN TRANSPORTASI DAN LOGISTIK YANG TERDAFTAR DI BEI Anjani, Resti Ratna; Devi, Rizca Puspita
Jurnal Entrepreneur dan Manajemen Sains (JEMS) Vol. 6 No. 2 (2025): Juli
Publisher : UM. Bengkulu

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

Abstract

The purpose of this study is to understand how liquidity as measured by Current Ratio (CR) and Debt to Assets Ratio (DAR) affects land transportation companies listed on the Indonesia Stock Exchange (IDX). This study uses a quantitative approach with a population that includes 37 companies in the transportation and logistics sector listed on the IDX. For sample selection, purposive sampling method was used so that 10 companies were selected as research subjects. Data analysis was carried out using the simple linear analysis method through SPSS software. The results showed that liquidity (CR) has a partially significant effect on Debt to Assets Ratio (DAR) in transportation and logistics companies listed on the Indonesia Stock Exchange during the period 2020-2023, with a significance level of 0.027 and a t value of 2.024. The relationship found between these two variables is negative. This indicates that the higher the CR value of a company, the lower its DAR value, which indicates that companies with high levels of liquidity tend to have lower dependence on debt
PENGARUH SOLVABILITAS (DER) DAN PROFITABILITAS (ROE) TERHADAP NILAI PERUSAHAAN (PBV) PADA SEKTOR RITEL YANG TERDAFTAR DI BEI THE EFFECT OF SOLVENCY (DER) AND PROFITABILITY (ROE) ON FIRM VALUE (PBV) IN THE RETAIL SECTOR LISTED ON THE IDX Jauja, Salma; Devi, Rizca Puspita
Journal of Information System, Applied, Management, Accounting and Research Vol 9 No 3 (2025): JISAMAR (Journal of Information System, Applied, Management, Accounting and Resea
Publisher : Sekolah Tinggi Manajemen Informatika dan Komputer Jayakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52362/jisamar.v9i3.1971

Abstract

This study aims to analyze the effect of solvency, measured by the Debt to Equity Ratio (DER), and profitability, measured by the Return on Equity (ROE), on firm value, measured by the Price to Book Value (PBV), in retail companies under the supermarket and convenience store sub-sector listed on the Indonesia Stock Exchange (IDX) during 2019–2023. This research uses a quantitative approach with multiple linear regression analysis. The data are secondary, obtained from the companies' annual financial reports and processed using SPSS software. The results show that DER has a positive and significant effect on PBV, while ROE does not have a significant effect. Simultaneously, DER and ROE significantly influence PBV. These findings indicate that capital structure, especially debt level, plays a vital role in shaping market perception of company value in this sub-sector. Although profitability remains relevant, it is not the dominant factor in investors’ valuation. This research contributes to understanding the financial structure of the retail sector and provides input for managers and investors in decision-making processes.