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Efektivitas Penerapan Supply Chain Management, Efisiensi Biaya Operasional Pada Kinerja Perusahaan di Moderasi Keunggulan Kompetitif Deddy Suhendra Martua Siburian; Siti Aisyah Hidayati; Endar Pituringsih
E-Jurnal Akuntansi Vol 32 No 5 (2022)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2022.v32.i05.p16

Abstract

This study aims to analyze the effect of the effectiveness of the implementation of supply chain management and operational cost efficiency on the company's performance with competitive advantage as a moderating variable. The research population is the decision maker on the CV. Eight Eight as many as 36 people. The results showed that the effect of the effectiveness of the implementation of supply chain management and operational cost efficiency had a positive effect on company performance. Meanwhile, competitive advantage weakens the effect of the effectiveness of implementing supply chain management and operational cost efficiency on company performance. Keywords: Supply Chain Management Effectiveness; Operational Cost Efficiency; Company Performance; Competitive Advantage.
Determinan Akuntabilitas Pengelolaan Keuangan Daerah dengan Sistem Pengendalian Intern sebagai Variabel Moderasi Sinta Anggraini; Hermanto Hermanto; Siti Aisyah Hidayati
E-Jurnal Akuntansi Vol 31 No 8 (2021)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2021.v31.i08.p01

Abstract

This study aims to analyze the effect of financial statement presentation, financial statement accessibility, and commitment to financial management accountability moderated by internal control system. The population of this research is 32 OPD, 40 DPRD members, and 20 Mataram City government NGOs. The results show that the internal control system strengthens the presentation of financial statements and commitments, but weakens the accessibility to financial accountability. The implication of this research can provide input for local government to make further policies related to regional financial management. Keywords: Presentation of Financial Statements; Accessibility of Financial Statements; Organizational Commitment; Accountability of Regional Financial Management; Internal Control System.
OPTIMALISASI STRATEGI PEMASARAN UNTUK MENINGKATKAN PENDAPATAN PADA UMKM SATE BULAYAK DI DESA LEMBUAK KECAMATAN NARMADA KABUPATEN LOMBOK BARAT Taufikurrahman, Muhammad; Hidayati, Siti Aisyah; Izzati, Nurul Fardatul; Ramadhan, Wulan Suci; Juliana, Nana; Fahreza, Faiz Ridho; Halimatussakdiah; Nurlailah; Putra, Gusti Ngurah Eka; Syarif, Lalu Rosihan; Putri, Baiq Adisty Tahira
Jurnal Wicara Vol 2 No 1 (2024): Jurnal Wicara Desa
Publisher : Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/wicara.v2i1.4090

Abstract

Community Service Program (KKN) are a form of community service activities carried out by universities. In KKN carried out in Lembuak Village, Narmada Distric, West Lombok Regency, a group of Mataram University students and lectures carried out various activities with the main target being mapping and developing village potensial. The aim of implementing this KKN is to help the community in increasing income at bulayak satay UMKM in Lembuak Village, Narmada Distric, West Lombok Regency. There are several activity methods carried out, namely creating a village website and packaging innovation for bulayak satay products. The result of this activity is the availability of a website that can be used by UMKM in Lembuak Village to market bulayak satay and innovation in packaging bulayak satay so that it can be marketed outside the area. Apart from that, the KKN group is also involved in various other activities, namely posyandu, teaching and learning at PAUD, and mutual cooperation. The result of the activities above show that this KKN activity has been able to answer several problems in Lembuak Village related to increasing income for bulayak satay UMKM in Lembuak Village, Narmada District, West Lombok Regency.
Pengaruh Profitabilitas dan Likuiditas Terhadap Nilai Perusahaan Dengan Good Corporate Governance Sebagai Variabel Moderasi Pada Perusahaan Food and Beverage yang Terdaftar di Bursa Efek Indonesia Periode 2019-2023 Adnan, Salsabila; Aisyah Hidayati, Siti
ALEXANDRIA (Journal of Economics, Business, & Entrepreneurship) Vol. 6 No. 1 (2025): April
Publisher : Postgraduate, University of Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/alexandria.v6i1.938

Abstract

This research aims to analyze the effect of profitability, and liquidity on company value with GCG (Good Corporate Governance) as a moderating variable. This research is a associative research with a quantitative approach. In this research, sample selection was carried out using a purposive sampling method which focused on food and beverage sub-sector companies listed on the Indonesia Stock Exchange during the 2019-2023 research period. By considering the established criteria, the sample was obtained from 15 companies from 92 companies so that the research data analyzed amounted to 75 observations. In this research, the panel data regression model is applied using the Random Effect Model (FEM) approach, while testing the moderating variables is carried out using Moderated Regression Analysis (MRA). The model data analysis utilizes the Eviews version 13 program. The research results show that profitability has significant effect on the company's value. Liquidity does not have a positive and insignificant effect on the company's value, GCG is able to moderate the influence of profitability on the company's value. GCG is unable to moderate the influence of liquidity on the company's value.
Analisis Pengaruh Keputusan Investasi, Profitablitas dan Likuiditas Terhadap Nilai Perusahaan Dengan Ukuran Perusahaan Sebagai Variabel Moderasi Pada Perusahaan Sektor Property dan Real Estate Yang Terdaftar di Bursa Efek Indonesia Periode 2019-2023 Laila Isnaini Hikmawati; Siti Aisyah Hidayati
ALEXANDRIA (Journal of Economics, Business, & Entrepreneurship) Vol. 6 No. 2 (2025): September
Publisher : Postgraduate, University of Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/alexandria.v6i2.1150

Abstract

This quantitative study explores the determinants of firm value in property and real estate entities listed on the Indonesia Stock Exchange (IDX) during the 2019–2023 period. Using a panel data regression model, the study examines the impact of investment decisions (proxied by FAR), profitability (proxied by ROA), and liquidity (proxied by CR) on firm value (proxied by PBV), while also testing the moderating effect of firm size (proxied by FZ). The results of the empirical analysis indicate that investment decisions have a positive and statistically significant effect on firm value. On the other hand, profitability and liquidity only show a positive but insignificant correlation. The company size variable failed to moderate the interaction between the independent and dependent variables, thus its role is limited as a potential moderator. The implications of this finding are relevant for stakeholders in formulating investment policies and corporate strategies aimed at enhancing value.
PENGARUH STRUKTUR MODAL DAN PROFITABILITAS TERHADAP RETURN SAHAM STUDI PADA PERUSAHAAN SEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA 2019-2022 Santia, Tia Pebrianti; Hidayati, Siti Aisyah
Jurnal Magister Manajemen Vol. 13 No. 1 (2024): JMM Februari 2024
Publisher : Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jmm.v13i1.812

Abstract

The purpose of this study was to examine the effect of Capital Structure and Profitability on Stock Returns in food and beverage companies listed on the Indonesia Stock Exchange in 2019 2022.This type of associative research with a quantitative approach. Samples were taken using purposive sampling technique. In this study, the sample consisted of 27 companies from 30 food and beverage companies listed on the Indonesia Stock Exchange in 2019-2022, so the research data analyzed amounted to 108 observations. The panel data analysis method in this research is multiple linear regression analysis using Eviews version 12. The results of this research show that the Debt to Equity Ratio has a positive but significant effect on stock returns. Meanwhile, Return On Asset shows that it has a positive and insignificant effect on stock returns. For further research, it is hoped that researchers can expand the scope of research objects to the company sectors on the Indonesian Stock Exchange so that they can add more diverse research variables.
PENGARUH MANAJEMEN LABA DAN RASIO KEUANGAN PERUSAHAAN TERHADAP NILAI PERINGKAT OBLIGASI Novela Sari, Elivia; Hidayati, Siti Aisyah
Jurnal Magister Manajemen Vol. 13 No. 2 (2024): JMM Mei 2024
Publisher : Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jmm.v13i2.814

Abstract

This research aims to analyze the influence of earnings management and financial ratios on bond rating values (Study of companies listed on the Indonesian Stock Exchange for the 2022 period). This type of research is associative research. The population in this study were 44 financial companies that issued bonds. Sampling in this study used a purposive sampling method with certain criteria, namely 44 bond issuing companies. The research variables in this study use Earnings Management proxied by Estimated Management Accruals (EDAit) and Solvency Ratio proxied by Debt to Equity Ratio (DER) and Activity Ratio proxied by Total Asset Turnover (TAT) as an independent variable, and Bond Rating Value as a variable dependent. The analysis method in this research uses Logistic Regression analysis techniques. The results of this research show that Earnings Management (EDAit) has no effect on the Bond Rating Value, the Solvency Ratio (DER) has a positive and significant effect on the Bond Rating Value, and the Activity Ratio (TAT) has no effect on the Bond Rating Value.
ANALISIS KOMPARATIF KINERJA KEUANGAN PERUSAHAAN TRANSPORTASI & LOGISTIK YANG TERDAFTAR DI BEI SEBELUM DAN SAAT PANDEMI COVID-19 TAHUN 2018 – 2021 Apriliasari, Ni Nyoman Rianti; Hidayati, Siti Aisyah
Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi Vol. 2 No. 4 (2024): Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi
Publisher : Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.572349/neraca.v2i4.1235

Abstract

Penelitian ini bertujuan untuk menganalisis perbedaan kinerja keuangan perusahaan transportasi & logistik sebelum dan saat pandemi covid-19 dengan menggunakan rasio keuangan (Current Ratio, Return On Asset, Debt to Equity Ratio, Receivable Turnover Ratio, dan Earnings Per Share). Penelitian ini merupakan penelitian komparatif. Populasi dalam penelitian ini adalah 36 perusahaan transportasi & logistik yang terdaftar di Bursa Efek Indonesia. Pengambilan sampel dilakukan dengan purposive sampling sehingga terpilih 17 perusahaan. Data yang digunakan adalah data sekunder berupa laporan keuangan tahunan yang dipublikasikan oleh masing-masing perusahaan. Data dianalisis menggunakan statistik deskriptif, uji beda dua rata-rata Paired Sample T-Test dan Wilcoxon Sign Rank Test. Hasil penelitian menunjukkan bahwa tidak terdapat perbedaan kinerja keuangan erusahaan transportasi & logistik sebelum dan saat covid-19 dilihat dari Current Ratio, Return On Asset, Debt to Equity Ratio, Receivable Turnover Ratio, dan Earnings Per Share.
OPTIMALISASI STRATEGI PEMASARAN UNTUK MENINGKATKAN PENDAPATAN PADA UMKM SATE BULAYAK DI DESA LEMBUAK KECAMATAN NARMADA KABUPATEN LOMBOK BARAT Taufikurrahman, Muhammad; Hidayati, Siti Aisyah; Izzati, Nurul Fardatul; Ramadhan, Wulan Suci; Juliana, Nana; Fahreza, Faiz Ridho; Halimatussakdiah; Nurlailah; Putra, Gusti Ngurah Eka; Syarif, Lalu Rosihan; Putri, Baiq Adisty Tahira
Jurnal Wicara Vol 2 No 1 (2024): Jurnal Wicara Desa
Publisher : Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/wicara.v2i1.4090

Abstract

Community Service Program (KKN) are a form of community service activities carried out by universities. In KKN carried out in Lembuak Village, Narmada Distric, West Lombok Regency, a group of Mataram University students and lectures carried out various activities with the main target being mapping and developing village potensial. The aim of implementing this KKN is to help the community in increasing income at bulayak satay UMKM in Lembuak Village, Narmada Distric, West Lombok Regency. There are several activity methods carried out, namely creating a village website and packaging innovation for bulayak satay products. The result of this activity is the availability of a website that can be used by UMKM in Lembuak Village to market bulayak satay and innovation in packaging bulayak satay so that it can be marketed outside the area. Apart from that, the KKN group is also involved in various other activities, namely posyandu, teaching and learning at PAUD, and mutual cooperation. The result of the activities above show that this KKN activity has been able to answer several problems in Lembuak Village related to increasing income for bulayak satay UMKM in Lembuak Village, Narmada District, West Lombok Regency.
Dampak Penggunaan Quick Response Code Indonesia Standard Bagi Kinerja UMKM Nasabah KUR PT. Pegadaian Cabang Wonosobo Citraninggrat, Baiq Uswatunnisa; Siti Aisyah Hidayati
Reslaj: Religion Education Social Laa Roiba Journal Vol. 6 No. 11 (2024): RESLAJ: Religion Education Social Laa Roiba Journal 
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/reslaj.v6i11.5464

Abstract

This study aims to analyze the impact of using the Quick Response Code Indonesia Standard on the Performance of MSMEs that are customers of the KUR at PT. Pegadaian Wonosobo Branch. Utilizing a quantitative approach, this research collected data through survey using non-probability sampling techniques to obtain a representative sample of the population of MSME in Wonosobo and Banjarnegara Regency who use QRIS. The QRIS variable indicators include ease of use, understanding, satisfaction, and security, while the MSME performance indicators encompass profitability, number of customers, sales volume, and asset growth. Data analysis was conducted using SmartPLS 4 software to test the hypotheses and research model. The results indicate that the use of Quick Response Code Indonesia Standard has a positive and significant impact on improving MSME performance, with a coefficient value of 0.839, a t-statistic of 19.085 and p-value of 0.000. these findings suggest that the implementation of QRIS facilitates more efficient and secure transaction processes and contributes to increase profitability, customer number, sales and assets of MSMEs that are KUR customers.
Co-Authors A P, I Nyoman Nugraha Abdul Mannan, Siti Sofiyah Adika Paranata Adnan, Salsabila Adrianda Anwar Agusdin Ahyar, Muhamammad Alamsyah Alamsyah Apriliasari, Ni Nyoman Rianti Arie Dewanti, Ayu Putu Arifah Tara, Nur Aida Baiq Handayani Rinuastuti Baiq Handayani Rinuastuti, Baiq Handayani Baiq Nurul Suryawati Citraninggrat, Baiq Uswatunnisa Deddy Suhendra Martua Siburian Endar Pituringsih Erwan, Muhammad Fahreza, Faiz Ridho Furkan, Lalu M. H. Burhanudin Haerun Nisak Halimatussakdiah Hermanto Hermanto Hidayat, Pramana Wahyu Husnan, Lalu Hamdani Husni, Vici Handalusia I Nyoman Nugraha Ardana Putra Izzati, Nurul Fardatul Juan Kurnia Juliana, Nana Khairunnisa Khamada Novel Kinanti Risang Ayu L.M. Furkan Laila Isnaini Hikmawati Lalu Hamdani Husnan Luthfiyana Adfanin Mohammad Najib Roodhi Muhammad Ajis Muhammad Akhyar Nadia Rizkiana Ni Ketut Surasni Nopianti Rejeki, Wiwik Noval, Khamada Novel, Khamada Novela Sari, Elivia Nurlailah Nurmayanti, Siti Parida, Parida Putra, Gusti Ngurah Eka Putri, Baiq Adisty Tahira Putu Putri Risma Wandansari Ramadhan, Wulan Suci Ramdani, Gilang Rina Yuliasari Rosiady Husaenie Sayuti Santia, Tia Pebrianti Saputra, Alga Doni Sarifudin SARIFUDIN Sarifudin Serip Serifudin Sinta Anggraini Sri Bintang Mandala Putra Sri Taufil Laily Sri Wahyulina Suryani, Embun Suryani, Embun Suryaningsih, Yeny Syarif, Lalu Rosihan Taufikurrahman, Muhammad Titania Nabilah Ulfa, Yakut Nahdiana Wahyulina, Sri Wahyulina, Sri wahyuni wahyuni Wiranto Wiranto Zainal Abidin Zefanya Andryan Girsang