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Liquidity: Jurnal Riset Akuntansi dan Manajemen
Published by Institut Teknologi dan Bisnis Ahmad Dahlan Jakarta
ISSN : 18295150     EISSN : 26154846     DOI : 1032546
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Liquidity adalah jurnal yang diterbitkan oleh Institut Teknologi dan Bisnis Ahmad Dahlan Jakarta, dikhususkan bagi artikel ilmiah hasil penelitian bidang akuntansi dan manajemen perusahaan terapan.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 189 Documents
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Pengaruh Employer Branding Dan Employee Engagement Terhadap Turnover Intention Generasi Z Pada Industri FMCG Fabriana Puspaning Utami; Tito Siswanto
Liquidity: Jurnal Riset Akuntansi dan Manajemen Vol 10 No 2 (2021): Liquidity
Publisher : Institut Teknologi dan Bisnis Ahmad Dahlan Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32546/lq.v10i2.1327

Abstract

The design used in this research is associative quantitative research, with data collection using field research and literature study. Based on data testing, the results obtained for each variable, namely the employer branding variable (X1), were declared valid based on the outer loading value on all instruments > 0.07, then the value obtained in the Average Variance Extracted (AVE) showed a value > 0.5, then on the composite reliability value shows the results > 0.7 and the Cronbach's alpha value is > 0.6. The employee engagement variable is declared valid based on the outer loading value on all instruments is > 0.7, then the value obtained in the Average Variance Extracted (AVE) shows a value > 0.5, then the composite reliability value shows the result > 0.7 and Cronbach's alpha value is > 0.6 . The turnover intention variable is declared valid based on the outer loading value on all instruments is > 0.07, then the value obtained in the Average Variance Extracted (AVE) shows a value > 0.5, then the composite reliability value shows the results > 0.7 and Cronbach's alpha value is > 0.6. Then based on testing the path coefficient value on the employer branding variable on turnover intention, the original sample value was -0.376, and the t-statistic value was 3.481. Employee engagement variable on turnover intention, the original sample value is -0.321 with a t-statistic value of 2.409. Furthermore, based on the results of the calculation of Fcount, a value of 24,361 is obtained. So it can be stated that there is a strong or significant influence between employer branding and employee engagement on the turnover intention of Generation Z in the FMCG industry.
Pengaruh Investment Opportunity Set, Good Corporate Governance Dan Financial Leverage Terhadap Nilai Perusahaan (Studi Empiris Perusahaan LQ45 Yang Terdaftar Di BEI Periode 2016-2020) Kinanti Indah Rachmadhita; Yeni Oktaviani
Liquidity: Jurnal Riset Akuntansi dan Manajemen Vol 10 No 2 (2021): Liquidity
Publisher : Institut Teknologi dan Bisnis Ahmad Dahlan Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32546/lq.v10i2.1354

Abstract

This study aims to examine the effect of IOS, GCG and Financial Leverage on firm value with a quantitative approach to 26 LQ45 companies listed on the Indonesia Stock Exchange (IDX) for the 2016-2020 period. The sampling method used purposive sampling with predetermined criteria. The data analysis method used was panel data regression analysis with the help of the EViews 9 application. The results showed that IOS had no significant effect on firm value with tcount of 0.389740 with a probability value of 0.6974 > 0.05. GCG as proxy using Managerial Ownership, Institutional Ownership, Board of Commissioners and Audit Committee has no effect on firm value with tcount less than ttable value > 1.97928 with significant value < 0.05. Simultaneously, IOS, GCG and Financial Leverage have no effect on firm value with Fcount 0.213503 < Ftable 2.29 and with a probability value of 0.971933 > 0.05.
Consumer Behaviour In Purchasing Of The Online Agricultural Products Widya Fitriana; Zednita Azriani; Rika Hariance
Liquidity: Jurnal Riset Akuntansi dan Manajemen Vol 10 No 2 (2021): Liquidity
Publisher : Institut Teknologi dan Bisnis Ahmad Dahlan Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32546/lq.v10i2.1470

Abstract

This study aims to analyze the factors that influence consumer purchasing agricultural products online. .We observed three West Sumatra cities with internet access above the provincial average. Suspected individual, socio-demographic and cultural factors influence agricultural consumer behavior. This study surveyed 100 respondents by accident in the three cities. Data analysis was carried out using a logit analysis approach. The results showed that individual factors significantly affected consumer behavior while demographic and cultural factors had no considerable impact. Consumers who have regular incomes and fixed jobs have substantial opportunities to purchase agricultural products online because they are considered more effective and provide a lot of convenience during their busy activities.
Optimizing Human Resources in Higher Education Institutions: Strategies and Challenges Azis, Nur; Sundoro, Aries; Wulandari, Wulandari; Novi Irwansyah; Choerul Fakih
Liquidity Vol. 15 No. 1 (2026): Liquidity
Publisher : Institut Teknologi dan Bisnis Ahmad Dahlan Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32546/lq.v15i1.3170

Abstract

Effective human resource (HR) management is a cornerstone for enhancing the quality of higher education institutions. Optimizing HR extends beyond enhancing the competencies of faculty and staff to include strengthening managerial systems, fostering workplace motivation, and leveraging information technology. This study aims to identify effective strategies for HR optimization in universities and explore the challenges encountered during implementation. Employing a descriptive qualitative literature review, the findings reveal that sustainable professional development, merit-based recruitment and promotion, and nurturing a culture of collaboration are most impactful. However, significant obstacles include limited financial resources, resistance to organizational change, and a lack of awareness of the importance of strategic HR management. To ensure sustainable improvement in educational quality, institutional commitment and supportive policies are essential.
Strategi Kebijakan dalam Meningkatkan Kapasitas UMKM Kota Tangerang Selatan Berdasarkan Karakteristik dan Sebaran Usaha Sundoro, Aries; Ramadhani, Siffa Annisa Fitri; Gusneli
Liquidity Vol. 15 No. 1 (2026): Liquidity
Publisher : Institut Teknologi dan Bisnis Ahmad Dahlan Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32546/lq.v15i1.3373

Abstract

This study aims to analyze the profile and geographical distribution of MSMEs in the restaurant sector in South Tangerang City and formulate a policy strategy to strengthen business capacity based on these characteristics. Using a descriptive-qualitative approach, this study processes secondary data from the South Tangerang City Government in 2025 and interprets it through structural and spatial analysis. The results of the study show that the structure of restaurant MSMEs is dominated by micro enterprises by 83.36%, while small businesses only cover 16.64% and there are no medium enterprises. This condition indicates limited business capacity and the missing middle phenomenon that hinders the development of MSMEs towards a higher scale. In addition, the distribution of MSMEs is uneven between sub-districts, with the highest concentrations being in Pondok Aren, East Ciputat, and Pamulang, while areas such as Setu have a much smaller number of MSMEs. These findings confirm the need for targeted and contextual policies through strategies based on business structures and regional characteristics. These strategies include strengthening the basic capacity of micro businesses, facilitating small business growth, building community-based MSME clusters, and integrating structural-spatial approaches to produce more targeted policies. This research contributes to the preparation of a policy model that can support the equitable distribution of MSME growth and increase the competitiveness of the culinary sector in South Tangerang City
Peran Badan Permusyawaratan Desa (BPD) dalam Manajemen Pembangunan Desa Tertinggal di Provinsi Banten Yusuf, Muhammad; Susilowati; Safari, Arief
Liquidity Vol. 15 No. 1 (2026): Liquidity
Publisher : Institut Teknologi dan Bisnis Ahmad Dahlan Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32546/lq.v15i1.3402

Abstract

This study analyzes the relationship between community participation and the role of the Village Consultative Body (BPD/Badan Permusyaratan Desa) in the governance of disadvantaged village development. Using a qualitative approach with a case study design, the research was conducted on two disadvantaged villages, namely Cinoyong Village (Pandeglang) and Pasindangan Village (Lebak) which were selected purposively based on institutional characteristics and variations in community participation patterns. Data were collected through in-depth interviews, observations, FGDs, and village document reviews, then analyzed using Miles and Huberman's interactive model. The results of the study show that the effectiveness of village governance is highly determined by the quality of interaction between BPD capacity and community participation. Villages with BPD that have high technical capacity, diverse social representation, and a balanced relationship with the Village Head are able to encourage more deliberative and inclusive community participation. On the other hand, the limitations of BPD human resources, the dominance of local elites, and weak documentation of aspirations cause community participation to tend to be instrumental and do not significantly affect policies. This study emphasizes that strengthening the governance of disadvantaged villages requires synergy between increasing the capacity of BPD, providing an inclusive participation mechanism, and improving power relations at the village level. These findings make a conceptual contribution to the study of village governance and offer policy directions to strengthen the sustainable development of disadvantaged villages.
Pembangunan Ekonomi Berkelanjutan: Pendekatan Studi Ekonomi Ibn Khaldun Djalil, Noviendri
Liquidity Vol. 15 No. 1 (2026): Liquidity
Publisher : Institut Teknologi dan Bisnis Ahmad Dahlan Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32546/lq.v15i1.3378

Abstract

The need for a more holistic and ethical development paradigm has intensified as a result of the global crisis characterized by economic inequality, environmental degradation, and the dominance of a materialistic development paradigm. The purpose of this study is to examine Ibn Khaldun's economic theory and re-integrate it into the context of sustainable economic development. This study analyzes Ibn Khaldun's major work, the Muqaddimah, and compares it with the principles of sustainable development found in the Sustainable Development Goals (SDGs). This study uses a qualitative approach and library research methods. The study shows that Ibn Khaldun's ideas, particularly the concept of umran (civilization), fiscal justice, work ethics, and the proportional role of the state, align with the pillars of sustainable development that emphasize the balance between economic growth, social welfare, and system sustainability. Ibn Khaldun also placed moral values as the foundation of a standard for development focused on economic growth and long-term well-being. According to this study, Ibn Khaldun's ideas should be incorporated into a modern Islamic economic framework and utilized in public policymaking focused on multidimensional sustainability.
Indonesian Capital Market Response to Tax Reforms: An Integrated Event Study Analysis with Methodological Robustness Febriyanti, Shella; Ningsih, Sri Setia
Liquidity Vol. 15 No. 1 (2026): Liquidity
Publisher : Institut Teknologi dan Bisnis Ahmad Dahlan Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32546/lq.v15i1.3403

Abstract

This study examines how Indonesia’s capital market responds to major tax reforms, which hold the potential to influence investor behavior through shifts in risk perception, growth expectations, and confidence in fiscal direction. Using an event study approach, the analysis evaluates market reactions to ten key tax policies through mean-adjusted and market model return estimations. The sample consists of 29 listed companies across multiple sectors, producing 290 Cumulative Abnormal Return (CAR) observations. The testing process includes abnormal return calculations, t-statistics, the proportion of positive reactions, and several robustness checks to validate consistency across different event windows. The findings indicate that average CAR values are generally close to zero, with most policy events showing limited statistical significance. Policies that enhance business certainty, such as the Job Creation Law and the Harmonization of Tax Regulations Law (HPP), tend to generate clearer positive reactions. In contrast, policies that raise tax burdens or are associated with the pandemic show negative or insignificant effects. Sectoral results reveal that energy and mining tend to be more stable compared to infrastructure. The study is limited by its sample size and short-term focus, suggesting the need for broader sector inclusion, volatility-based or machine learning approaches, and macroeconomic or sentiment variables in future research
Pengaruh Pengetahuan Investasi Terhadap Keputusan Investasi di Pasar Modal Dengan Minat Investasi Sebagai Variabel Mediasi Pada Galeri Investasi BEI Fakultas Ekonomika Dan Bisnis Universitas Negeri Surabaya Andriani, Vina; Wahjudi, Eko
Liquidity Vol. 15 No. 1 (2026): Liquidity
Publisher : Institut Teknologi dan Bisnis Ahmad Dahlan Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32546/lq.v15i1.3407

Abstract

Di era perkembangan ekonomi semakin pesat, membuat  individu  harus mampu mengelola sumber daya keuangannya dengan cermat dan bijak. Masyarakat sudah mulai menyadari akan pentingnya untuk melakukan investasi, mahasiswa dan pelajar sudah mulai masuk dunia investasi. Faktor yang dapat mendorong mahasiswa untuk berinvestasi adalah pengetahuan investasi. Penelitian ini bertujuan untuk mengetahui pengaruh pengetahuan investasi terhadap keputusan investasi. Ditemukan ketidakkonsistenan pada hasil penelitian terdahulu, sehingga penelitian ini menggunakan minat investasi sebagai variabel mediasi. Jenis penelitian ini adalah penelitian kuantitatif melalui pengujian hipotesis sekaligus pengambilan sampel dengan menggunakan purposive sampling. Sampel yang digunakan adalah mahasiswa yang terdaftar di Galeri Investasi BEI FEB Unesa sebanyak 134 responden. Pengumpulan data menggunakan kuisioner. Analisis data menggunakan analisis SEM-PLS pada software WarpPLS. Hasil Penelitian ini menunjukkan bahwa pengetahuan investasi berpengaruh positif terhadap keputusan investasi, pengetahuan investasi berpengaruh positif terhadap minat investasi, minat investasi berpengaruh terhadap keputusan investasi, dan  minat investasi mampu memediasi pengaruh pengetahuan investasi terhadap keputusan investasi

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