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All Journal Jurnal Cendekia Ilmiah Optimal: Jurnal Ekonomi dan Manajemen
Djenina Caroline
Universitas Pertiwi
Humanities Social Sciences

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Pengaruh Perputaran Persediaan dan Perputaran Kas Terhadap Profitabilitas Djenina Caroline; Bella Puspita Audina; Setiawati Setiawati
J-CEKI : Jurnal Cendekia Ilmiah Vol. 3 No. 6: Oktober 2024
Publisher : CV. ULIL ALBAB CORP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/jceki.v3i6.5191

Abstract

Penelitian ini bertujuan untuk mengkaji pengaruh Perputaran Persediaan dan Perputaran Kas terhadap Profitabilitas. Populasi yang digunakan dalam penelitian ini adalah seluruh perusahaan sub sektor food and beverage yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2019-2023. Penelitian ini menggunakan metode kuantitatif. Metode pengambilan sampel dalam penelitian ini menggunakan purposive sampling sesuai kriteria yang telah ditentukan. Jumlah populasi pada perusahaan pertambangan sebanyak 126 perusahaan dengan adanya kriteria pemilihan sampel menjadi 24 perusahaan dengan periode lima tahun sehingga jumlah sampel penelitian sebanyak 120 sampel. Data yang digunakan dalam penelitian ini adalah data sekunder berupa laporan keuangan yang diperoleh dari situs www.idx.co.id dan situs masing-masing perusahaan.. Teknik analisis yang digunakan dalam penelitian ini adalah analisis regresi linier berganda dengan menggunakan program software IBM SPSS 26. Hasil penelitian ini menunjukkan bahwa Perputaran Persediaan berpengaruh terhadap Profitabilitas. Namun Hasil penelitian Perputaran Kas menunjukkan bahwa tidak terdapat pengaruh terhadap Profitabilitas. Sedangkan hasil penelitian secara simultan menunjukan bahwa Perputaran Persediaan dan Perputaran Kas berpengaruh terhadap Profitabilitas.
Penerapan Etika Bisnis dalam Strategi Digital UMKM Kuliner: Studi Kasus Bakso Aci Viral di Jakarta M Hapis; Supatrem Supatrem; Djenina Caroline
OPTIMAL Jurnal Ekonomi dan Manajemen Vol. 5 No. 4 (2025): Desember OPTIMAL: Jurnal Ekonomi dan Manajemen
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/optimal.v5i4.7674

Abstract

The application of business ethics in digital strategies is crucial for the sustainability of Micro, Small, and Medium Enterprises (MSMEs) amidst increasingly competitive competition in the modern era. Technological developments and the widespread use of digital media by MSMEs demand business practices that are not solely profit-oriented but also prioritize ethical values. This study aims to evaluate the business ethics practices implemented by the culinary MSME "Bakso Aci Viral" in Jakarta, focusing on transparency, honesty in promotions, customer service, and social responsibility. The research method used was a qualitative case study with a descriptive approach, supplemented by quantitative data as supporting data. Data were obtained through in-depth interviews with the business owner, direct observation of activity on social media and marketplace platforms, and the distribution of questionnaires to 45 active customers. The results of the observations and documentation indicate that "Bakso Aci Viral" consistently conveys product information honestly and openly through digital media. The distributed questionnaires revealed that 91.1% of customers were satisfied with the transparency of product information, such as ingredient composition, price, and expiration date. Furthermore, 84.4% of customers stated their loyalty was due to ethical and responsive service, both in handling complaints and polite and responsive digital communications. This study concluded that the consistent application of business ethics has a positive impact on business image, customer loyalty, and the competitiveness of MSMEs in the digital space. More broadly, business ethics can be an effective competitive strategy for MSMEs to build trust and a long-term reputation. Therefore, MSMEs are advised to integrate ethical values into every aspect of their digital business activities.
Co-Authors Bella Puspita Audina M Hapis Setiawati Setiawati Supatrem Supatrem