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All Journal Accounting Research Unit (ARU JOURNAL) Jurnal Ekonomi dan Binsis Journal Pemberdayaan Ekonomi dan Masyarakat
Salsabila, Anindiya
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Humanities Economics, Econometrics & Finance Environmental Science Social Sciences Other

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Strategy to Increase the Competitiveness of MSME Businesses in the Era of Digitalization for Rural Communities in the Medan Region of North Sumatra Salsabila, Anindiya; Adiza, Tengku Narasiya; Irdianti, Ananda Jaya; Saraswati , Dwi
Jurnal Pemberdayaan Ekonomi dan Masyarakat Vol. 1 No. 3 (2024): July
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/jpem.v1i3.409

Abstract

The era of digitalization presents opportunities and challenges for Micro, Small and Medium Enterprises (MSMEs) in rural areas. To increase competitiveness in this era, an appropriate and comprehensive strategy is needed. This abstract discusses strategies that can be implemented to increase the competitiveness of MSMEs in rural areas, with a focus on aspects of using digital technology to reach wider markets, increase operational efficiency, and build brand image. This can be done through the use of social media, e-commerce and other digital platforms to market products and services. Use of online accounting and bookkeeping applications to manage finances more effectively. The research method used is a qualitative method by collecting interviews, observing challenges and opportunities in the era of digitalization in the North Sumatra region. By using digital technology, increasing human resource capacity, strengthening networks and collaboration, and getting conducive infrastructure and policy support, MSMEs in rural areas can develop and contribute to the national economy.
Analisis Kinerja Keuangan Sebelum dan Setelah Penerapan PSAK 22 Pada PT Sejahteraraya Anugrahjaya Tbk Salsabila, Anindiya
Accounting Research Unit (ARU Journal) Vol 5 No 2 (2024): Accounting Research Unit (Aru Journal)
Publisher : Program Studi Akuntansi PSDKU Universitas Pattimura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30598/arujournalvol5iss2pp47-56

Abstract

Penelitian ini menjelaskan implementasi akuntansi kombinasi bisnis pada PT Sejahteraraya Anugrahjaya Tbk setelah penerapan PSAK 22 di tahun 2018 dan menggambarkan dampaknya terhadap kinerja keuangan perusahaan. Tujuan penelitian ini adalah untuk mengetahui signifikansi perbedaan kinerja keuangan perusahaan sebelum dan sesudah akuisisi pada periode 2013-2022, dengan menganalisis kinerja keuangan lima tahun sebelum dan lima tahun sesudah akuisisi. Sampel dalam penelitian ini menggunakan teknik non-probability sampling. Dalam penelitian ini diperoleh 10 laporan keuangan yang menjadi sampel penelitian. Metode penelitian ini adalah kuantitatif dengan menggunakan data sekunder dari laporan keuangan PT Sejahteraraya Anugrahjaya Tbk dan jenis penelitiannya berupa komparatif. Teknik pengumpulan menggunakan dokumentasi dan kepustakaan. Melalui analisis NPM, CR, DER, dan TATO. Hasil menunjukkan fluktuasi kinerja setelah akuisisi PT Bogor Medical Center terhadap PT Sejahteraraya Anugrahjaya Tbk. Teknik analisis yang digunakan adalah uji statistik deskriptif, uji normalitas, dan uji paired sample t-test dengan bantuan aplikasi SPSS 25 for windows.
Pengaruh Likuiditas dan Profitabilitas terhadap Harga Saham pada Perusahaan Manufaktur Tekstil dan Garmen Salsabila, Anindiya; Adiza, Tengku Narasiya; Sulistyani, Alfira; Gaol, Perawati Lumban; Laia, Insaf
Jurnal Ekonomi & Bisnis Vol 4 No 1 (2025): Jurnal Ekonomi dan Bisnis
Publisher : Politeknik Baubau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57151/jeko.v4i1.877

Abstract

Liquidity and profitability are two important aspects in assessing a company’s financial performance. Liquidity reflects the company's ability to meet its short-term obligations, while profitability indicates the company’s efficiency in generating profit. Investors tend to consider both factors before making investment decisions. A good level of liquidity and profitability can enhance investor confidence, which positively affects stock demand and ultimately influences stock price movements in the market. This is particularly relevant in the textile and garment manufacturing sector listed on the Indonesia Stock Exchange (IDX) during the 2019–2022 period. The purpose of this study is to understand the relationship between these variables and stock prices, especially in facing economic challenges such as the COVID-19 pandemic. The population used includes all textile and garment sector manufacturing companies listed on the IDX from 2019 to 2022. The research method uses a quantitative approach, with samples selected using purposive sampling. From a total of 22 companies, only 10 were selected. The data analysis techniques used include descriptive statistics tests, classical assumption tests, and hypothesis testing, with the assistance of SPSS 25 for Windows. The results of hypothesis testing on stock prices indicate that liquidity and profitability variables do not have a significant effect on stock prices. The R-square value is 0.67, indicating that 67% of the variables in this study affect stock prices, while the remaining 33% are influenced by other variables outside this research. The contribution of this research indicates that investors do not need to consider liquidity and profitability when investing, particularly in the textile and garment industry sector.
Co-Authors Adiza, Tengku Narasiya Gaol, Perawati Lumban Irdianti, Ananda Jaya Laia, Insaf Saraswati , Dwi Sulistyani, Alfira