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All Journal Journal of Applied Finance & Accounting Beujroh : Jurnal Pemberdayaan dan Pengabdian pada Masyarakat
Permana, Dwi
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Agriculture, Biological Sciences & Forestry Computer Science & IT Economics, Econometrics & Finance Education Social Sciences Other

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Sosialisasi IBIFest 4.0 Literasi Digital: Berpikir Kritis di Era Kekinian Kristantini, Aryanti; Permana, Dwi; Kurniawan, Ari; Fatwara, Medy Desma
Beujroh : Jurnal Pemberdayaan dan Pengabdian pada Masyarakat Vol. 1 No. 1 (2023): Beujroh : Jurnal Pemberdayaan dan Pengabdian pada Masyarakat
Publisher : Yayasan Sagita Akademia Maju

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61579/beujroh.v1i1.16

Abstract

This abdimas activity aims to raise important issues related to digital literacy and critical thinking in the context of an increasingly connected digital era. This activity responds to the rapid development of technology and information, where digital literacy is the key to accessing, understanding, and participating in an increasingly complex digital world. At the same time, critical thinking skills are becoming increasingly important to deal with challenges such as the spread of misinformation and the wise use of technology. This activity increased participants' understanding of digital literacy and critical thinking and recognition of the importance of these skills in facing digital challenges. It develops participants' critical thinking skills through interaction, discussion and reflection on related topics.
LIQUIDITY AND FINANCIAL DISTRESS IN INDONESIAN TEXTILE AND GARMENT COMPANIES: FIRM SIZE MODERATION Permana, Dwi; Fadjar, Achmad
Journal of Applied Finance and Accounting Vol. 12 No. 2 (2025): Publish on December 2025
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/jafa.v12i2.14081

Abstract

This study examines the critical relationship between liquidity and financial distress within Indonesian textile and garment companies listed on the Indonesia Stock Exchange from 2021 to 2023. Faced with recent insolvencies that highlight significant financial struggles in the sector, the research adopted a quantitative methodology, analyzing secondary data from 16 purposively selected firms. The investigation utilized simple linear regression, classical assumption tests for normality, heteroscedasticity, and autocorrelation, and Moderated Regression Analysis to explore the intricate dynamics. A core finding confirms that liquidity has a significant negative impact on financial distress, underscoring that a firm's inability to meet short-term obligations directly escalates its vulnerability to financial hardship. Furthermore, a notable contribution of this study is the identification of firm size as a significant moderator in this relationship. Although larger firms often possess extensive asset bases, they can paradoxically face increased liabilities and risks due to unproductive assets that fail to generate revenue, thereby worsening financial distress. Consequently, the research emphasizes the paramount importance of diligent liquidity management and strategic asset stewardship to ensure the long-term financial viability of these companies. This study offers updated insights into a crucial period and refines the analytical approach by explicitly using the Interest Coverage Ratio (ICR) to measure financial distress.
Co-Authors ARI KURNIAWAN Fadjar, Achmad Fatwara, Medy Desma RR. Aryanti Kristantini