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All Journal Jurnal Ekonomi, Manajemen, Akuntansi Jurnal Sipakatau
Hariany Idris
Universitas Negeri Makassar, Indonesia
Religion Arts Humanities Computer Science & IT Economics, Econometrics & Finance Engineering Environmental Science Health Professions Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Nursing Physics Social Sciences Veterinary Other

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Strengthening Financial Stability through Cash Control Training for MSMEs Managers in the Automotive Service Sector Nurjanna Nurjanna; Asrianti A. Latif; Suharti Sirajuddin; Hariany Idris; Nurafni Oktaviyah
Jurnal Sipakatau: Inovasi Pengabdian Masyarakat Vol. 2 No. 4 (2025): june
Publisher : PT. Global Research Collaboration

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61220/jsipakatau.v2i4.2524

Abstract

Cash control is a crucial aspect of financial management for micro, small, and medium enterprises (MSMEs), which often face challenges in maintaining liquidity stability and operational efficiency. This study aims to analyze the implementation of cash control systems in MSMEs and their impact on business sustainability. The method used is qualitative descriptive with a case study approach conducted on several MSMEs in the trade and service sectors. The results show that most MSMEs have not adequately implemented cash control systems, particularly in daily transaction recording, segregation of financial functions, and the use of cash budgets. As a result, MSMEs are at risk of experiencing operational fund shortages and difficulties in making financial decisions. This study recommends the need for education and assistance for MSME actors in implementing simple yet effective cash control systems to enhance business sustainability and competitiveness.
Pengaruh Perataan Laba dan Risiko Bisnis terhadap Harga Saham pada Perusahaan Subsektor Tekstil dan Garmen Andi Tenrisau Nurrahmah; Samirah Dunakhir; Hariany Idris
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 4 No. 4: Mei 2025
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v4i4.7884

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh secara parsial maupun simultan perataan laba dan risiko bisnis terhadap harga saham pada perusahaan subsektor tekstil dan garmen yang terdaftar di BEI periode 2020-2022. Variabel bebas pada penelitian ini adalah Perataan Laba dan Risiko Bisnis, sedangkan variabel terikat adalah Harga Saham. Populasi penelitian ini adalah seluruh perusahaan subsektor tekstil dan garmen yang terdaftar di BEI periode 2020-2022 sebanyak 22 perusahaan, sedangkan sampel penelitian ini sebanyak 10 perusahaan yang diambil dengan teknik purposive sampling. Pengumpulan data dilakukan dengan teknik dokumentasi. Analisis data dilakukan dengan uji asumsi klasik, teknik analisis regresi linear berganda, dan uji hipotesis. Hasil uji F menunjukkan nilai signifikansi 0,001 < 0,050 yang berarti hipotesis H1: perataan laba dan risiko bisnis berpengaruh terhadap harga saham secara simultan diterima. Hasil penelitian ini menunjukkan bahwa dari hasil uji t nilai signifikansi perataan laba sebesar 0,001 < 0,050 sehingga hipotesis H2: perataan laba berpengaruh positif terhadap harga saham secara parsial diterima. Nilai signifikansi risiko bisnis sebesar 0,004 < 0,050 yang berarti hipotesis H3: risiko bisnis berpengaruh negatif terhadap harga saham secara parsial diterima.
Co-Authors Andi Tenrisau Nurrahmah Asrianti A. Latif Dunakhir, Samirah Nurafni Oktaviyah Nurjanna Nurjanna Suharti Sirajuddin