Liquidity: Jurnal Riset Akuntansi dan Manajemen

Analisis Rasio Laporan Keuangan Untuk Menilai Kinerja PT. Indofood

Salsabila Avrillia — 2025-04-28

This study aims to analyze the financial performance of PT Indofood Sukses Makmur Tbk using the financial ratio analysis method, including liquidity, solvency, activity, and profitability ratios based on the 2020-2021 financial statements. The results of the analysis show that PT Indofood has quite good financial performance, as evidenced by the high liquidity ratio and significant profitability. The Current Ratio of 134.106% and Quick Ratio of 102.713% indicate the company's ability to meet short-term obligations. Meanwhile, the Debt to Equity ratio of 157% indicates the dominance of debt in the capital structure, which has the potential to increase financial risk. In terms of operational efficiency, the Inventory Turnover ratio of 8 times and Total Assets Turnover of 0.65 indicate good asset management. In addition, the Net Profit Margin of 11.3% and Return on Equity (ROE) of 19% indicate solid profitability. However, the company needs to pay attention to debt management and strengthen its liquidity structure to minimize financial risks. By maintaining operational efficiency and product innovation, PT Indofood Sukses Makmur Tbk has the potential to continue to grow and compete in the food and beverage industry.

Dampak Brand Awareness, Loyalitas Pelanggan, dan Saluran Distribusi Terhadap Volume Penjualan Pupuk Pada CV. Artho Moro

Irfan Jaya — 2025-04-28

This study aims to examine the influence of brand awareness, customer loyalty, and distribution channels on the sales volume of fertilizers at CV. Artho Moro. These three variables were analyzed both individually and collectively to evaluate their contribution to improving sales performance. The study employs a quantitative approach using survey methods, with data collected through questionnaires distributed to the company’s consumers. Data analysis was conducted using multiple linear regression techniques to identify relationships among the variables. The findings reveal that brand awareness, customer loyalty, and distribution channels collectively have a significant impact on sales volume. Individually, customer loyalty has the greatest effect on increasing sales volume, followed by distribution channels and brand awareness. The study recommends that the company develop an integrated marketing strategy to strengthen brand awareness, enhance customer loyalty, and manage distribution channels optimally to maintain competitiveness in the market.

Liquidity Management as an Effect to Operational Performance and Firm Value

Rony Uncok Cahyadi — 2025-02-26

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

Tito Siswanto — 2025-02-06

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

Nanda Risda Ayu — 2025-02-06

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.