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All Journal Jurnal Ekonomi dan Bisnis Digital (MINISTAL) Eastasouth Journal of Effective Community Services
Ramli, Yosua Samuel
Unknown Affiliation
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Plan Your Money for A Better Future di PT Accelist Lentera Indonesia Surjadi, Merna; Ramli, Yosua Samuel; Amanda, Anastasia Dian
Eastasouth Journal of Effective Community Services Vol 4 No 01 (2025): Eastasouth Journal of Effective Community Services (EJECS)
Publisher : Eastasouth Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/ejecs.v4i01.379

Abstract

Mewujudkan financial freedom di usia muda tidaklah semudah membalikkan telapak tangan. Diperlukan pemikiran yang mendalam untuk menyusun perencanaan, disiplin, dan komitmen yang kuat untuk mengubah impian tersebut menjadi kenyataan. Financial freedom merupakan kondisi dimana seseorang telah mapan secara finansial sehingga bebas dari rasa khawatir terkait pemenuhan kebutuhan hidup.Pentingnya pembekalan tentang meraih financial freedom di usia muda menjadi latar belakang Program Studi Akuntansi Universitas Bunda Mulia untuk menyelenggarakan PkM: “Plan Your Money for a Better Future” bagi para karyawan PT Accelist. PKM ini akan menambah wawasan dan memberi pencerahan kepada para karyawan tentang perlunya untuk mengelola keuangan mereka agar dapat meraih financial freedom di usia muda. Pelaksanaan PkM ini yang merupakan kegiatan Pengabdian kepada Masyarakat, mendapat apresiasi yang baik dari para karyawan ditinjau dari sisi penambahan pengetahuan, manfaat yang diberikan, serta relevansi materi dengan tujuan kegiatan.
The Influence of Digital Transformation and Free Cash Flow on Cost Stickiness Moderated by Firm Complexity Ramli, Yosua Samuel; Olivia, Theresia
Jurnal Ekonomi dan Bisnis Digital Vol. 4 No. 4 (2025): December 2025
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ministal.v4i4.15676

Abstract

In the era of globalization and rapid technological advancement, digital transformation has become a crucial strategy for companies to enhance operational efficiency and competitiveness. Implementing technologies like automation, big data, and artificial intelligence (AI) enables companies to cut expenses and enhance productivity. However, not all companies are able to optimally adjust their cost structures, especially amid market demand fluctuations, such as those experienced during the Covid-19 pandemic. This study aims to analyze the effect of digital transformation and free cash flow on the level of cost stickiness in manufacturing companies, with firm complexity as a moderating variable. The study also considers control variables such as profitability and firm size to provide a more comprehensive analysis. A quantitative approach is employed in this research, utilizing secondary data sourced from the financial reports of manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the period 2020 to 2022. A total of 43 manufacturing companies were analyzed. Data processing was carried out using EViews version 10. The results show that digital transformation has a negative effect on cost stickiness. Conversely, free cash flow has a positive effect on cost stickiness, indicating that excess liquidity may lead to higher fixed costs during periods of declining activity. Firm complexity is not proven to significantly strengthen the relationship between the independent variables and cost stickiness, despite being theoretically relevant.
Co-Authors Amanda, Anastasia Dian Olivia, Theresia Surjadi, Merna