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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.
PELATIHAN STRATEGI SOCIAL MEDIA ADVERTISING BAGI STUDENTPRENEUR: MENINGKATKAN VISIBILITAS DAN DAYA SAING DI ERA DIGITAL Andryan Girsang, Zefanya; Najib Roodhi, Mohammad; Handayani Rinuastuti, Baiq; Nurmayanti, Siti; Aisyah Hidayati, Siti; Kurnia, Juan
Jurnal Pengabdian Masyarakat Bumi Rafflesia Vol. 8 No. 1 (2025): APRIL: Jurnal Pengabdian Kepada Masyarakat Bumi Raflesia
Publisher : Universitas Muhammadiyah Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36085/jpmbr.v8i1.7889

Abstract

Pelatihan strategi social media advertising bagi studentpreneur di Kota Mataram merupakan suatu upaya yang dilakukan bertujuan untuk meningkatkan brand awareness dan daya saing bisnis melalui platform media sosial di dunia maya seperti contohnya Instagram, Facebook, dan WhatsApp. Peserta pelatihan diikuti atau terdiri dari mahasiswa wirausaha dari berbagai universitas yang ada di Kota Mataram. Kegiatan ini dilaksanakan dalam tiga tahap yang sudah dicanangkan yaitu: tahap pertama persiapan, tahap kedua pelaksanaan, dan tahap terakhir evaluasi. Tahap pelaksanaan mencakup sesi teori dan praktik, termasuk pengenalan konsep social media advertising, teknik desain konten, segmentasi pasar, serta praktik langsung pembuatan kampanye iklan menggunakan Meta Ads. Hasil pelatihan menunjukkan peningkatan signifikan dalam pemahaman peserta mengenai strategi pemasaran digital, kemampuan membuat konten menarik, dan pengoptimalan kampanye iklan berbasis data. Peserta juga mampu menerapkan keterampilan tersebut secara langsung dalam bisnis mereka. Kesimpulannya, pelatihan ini berhasil membekali studentpreneur dengan keterampilan praktis untuk memanfaatkan media sosial secara efektif, meningkatkan visibilitas bisnis, dan bersaing di era digital.
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.
Perbandingan Strategi Dollar-Cost Averaging Dan Lump Sum Investing Dalam Investasi Saham Paranata, Adika; Hidayati, Siti Aisyah; Anwar , Adrianda
Balance : Jurnal Akuntansi dan Manajemen Vol. 4 No. 2 (2025): Agustus 2025
Publisher : Lembaga Riset Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/jam.v4i2.1065

Abstract

enelitian ini bertujuan untuk membandingkan efektivitas dua strategi investasi saham, yaitu Dollar-Cost Averaging (DCA) dan Lump Sum Investing (LSI), pada saham-saham yang tergabung dalam indeks IDX30 di Bursa Efek Indonesia selama periode 2013–2024. Penelitian dilakukan dengan pendekatan kuantitatif desrkiptif pada 12 saham yang secara konsisten masuk IDX30 selama periode tersebut. Analisis dilakukan berdasarkan return, risiko (standar deviasi), dan Sharpe ratio. Dilakukan uji beda pada return. Penelitian ini menunjukkan bahwa secara umum LSI menghasilkan return yang lebih tinggi dibandingkan DCA, terutama pada kondisi pasar bullish. Namun, DCA menunjukkan performa yang lebih stabil dengan risiko yang lebih rendah dan Sharpe ratio yang lebih baik pada kondisi pasar bearish. Penelitian ini memberikan implikasi bahwa pemilihan strategi investasi sebaiknya disesuaikan dengan kondisi pasar dan profil risiko investor.   This study aims to compare the effectiveness of two stock investment strategies, namely Dollar-Cost Averaging (DCA) and Lump Sum Investing (LSI), on stocks included in the IDX30 index of the Indonesia Stock Exchange during the 2013–2024 period. The research employs a quantitative descriptive approach using 12 stocks that consistently remained in the IDX30 throughout the period. The analysis is conducted based on return, risk (standard deviation), and Sharpe ratio, with a difference test performed on returns. The findings indicate that, in general, LSI generates higher returns compared to DCA, particularly in bullish timing conditions. However, DCA demonstrates more stable performance with lower risk and a better Sharpe ratio in bearish timing conditions. This study implies that the choice of investment strategy should be adjusted according to timing conditions and the investor’s risk profile.  
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.