Liquidity: Jurnal Riset Akuntansi dan Manajemen

Liquidity Management as an Effect to Operational Performance and Firm Value

2025-02-26T06:12:23+00:00

Classical theory affirms that effective liquidity management will increase operational performance and firm value. The purpose of this research is to verify the correctness of the theory, by examined the effect of liquidity management to operational performance and firm value. Liquidity management which is examined in this research using the measurement variable of Cash Conversion Cycle (CCC), while the variable for measuring operational performance using ROA, and for the measurement variable of firm value using Tobin's Q ratio. The sample used in this research is 102 firms listed on the IDX, from the manufacturing industry. The data from this research were obtained from the company's annual financial statements for the period of 2023. The analyze method in this research using multiple linear regression model to examining the data variables. The results of this research find that liquidity management is negative, but not correlation and not effect to operational performance, while on firm value it is negative and has a weak correlation and may be effected by liquidity management. The result of examines the effect of liquidity management to operational performance in this research not match the expected result, which is due to the small average of the ROA ratio, this shows that the firm sampled in this research are able to manage their liquidity well, indicated by ability to shorten the Cash Conversion Cycle time, but not equal with the firm’s ability to maximize the utilization of its own assets to earn profits.

Investigasi Lanjutan Faktor Sosiodemografi Dengan Tindakan Swafoto Sebagai Indikator Kepuasan Konsumen Restoran di Kota Tangerang Selatan

2025-02-07T18:36:55+00:00

The act of taking selfies and sharing photos through social media is believed to be influenced by the satisfaction consumers feel regarding the services they receive. This research aims to: (a) Identify consumer sociodemographic factors associated with selfie behavior as an expression of satisfaction; (b) conduct further investigation into sociodemographic factors and selfie behavior as an indicator of consumer satisfaction. The study focuses on restaurant consumers in South Tangerang City who have visited and engaged in selfie activities. A total of 92 respondents were sampled using purposive sampling techniques. The analysis of the relationship between consumer characteristics and satisfaction levels involves cross-tabulation and chi-square tests to determine the degree of association between consumer characteristics and selfie behavior as an indicator of restaurant consumer satisfaction. The research identifies age and education variables as significantly related to selfie behavior as an expression of satisfaction, while gender and income do not show significant associations. Further details regarding the research findings can be found in this article.

Pengaruh Human Capital Management, Inovasi Organisasi dan Kepuasan Kerja Terhadap Kinerja Karyawan

2025-02-12T16:04:09+00:00

In writing this article, the majority discussed the influence of human capital management and organizational innovation in job satisfaction on employee performance. The purpose of this research is because there are many problems faced by researchers in finding reference articles that can be used as main reference examples or as additional material in the research being conducted, based on previous research. This research uses the Structural Equation Modeling (SEM) method, which is a multivariate analysis method used to depict the simultaneous linear influence between observed variables on variables that cannot be measured directly. The hypotheses in this study were tested using SMARTPLS 4 and all hypotheses between variables were accepted, because they were supported and could be stated if there was a direct positive and significant influence.

Pengaruh Manajemen SDM dan Manajemen Waktu Terhadap Kepuasan Kerja Pada PT. Pegadaian Cabang Palopo

2025-02-03T16:58:57+00:00

This research aims to discuss HR management and time management on job satisfaction at PT. Palopo Branch Pawnshop. The theory used in this research is Hierarchy theory. This research uses quantitative research. Data is collected through questionnaires or questionnaires. This research involved 40 respondents so the sampling technique used was saturated. Next, data was collected through multiple linear regression analysis with the help of the SPSS program. The results of the research show that the HR management variable has a significant influence on job satisfaction. This shows that hypothesis 1 of this research is accepted, it can be proven that HR management or human resource management in the company has an effect on job satisfaction. The time management variable has a significant and significant effect on job satisfaction. This shows that hypothesis 2 of this research is accepted, this proves that time management has an effect on job satisfaction. The human resource management and time management variables have a simultaneous effect. The coefficient of determination test (R2) shows a value of 0.866, meaning that the job satisfaction variable can be explained by the independent variable at 86.6% and depends on being influenced by other variables not included in this research. It is stated that it has a positive and significant effect on job satisfaction, so hypothesis 3 in this study is accepted because there is a significant influence between HR management and time management on job satisfaction and has a positive impact on a worker's life which provides high concentration in increasing the productivity of HR management and good time management. effective and efficient on job satisfaction.

Model Grover Prediksi Financial Distress Dengan Metode Binary Regression Logistic

2025-02-03T16:58:36+00:00

In order to lower the risk of bankruptcy, the business must examine the likelihood of financial difficulty as well as the variables that influence that likelihood. This study aims to ascertain the extent to which the Current Ratio (CtR), Quick Ratio (QkR), Cash Ratio (CsR), Net Profit Margin (NePM), and Operating Profit Margin (OePM) impact the likelihood of businesses going through financial distress. The study's population consists of 65 consumer non-cyclical businesses that are listed on the Indonesia Stock Exchange in 2021 and 2023 periods. Purposive sampling is the sampling method used, and 193 firms are included in the sample. Binary regression logistic data analysis is used for hypothesis testing. The findings of this study indicate that current ratio (CtR), and the operating profit margin (OePM) have impact on financial distress. However, the Quick Ratio (QkR), Cash Ratio (CsR), and Net Profit Margin (NePM) have no impact on financial distress.