Liquidity: Jurnal Riset Akuntansi dan Manajemen https://ojs.itb-ad.ac.id/index.php/LQ <p><strong>Liquidity: Jurnal Riset Akuntansi dan Manajemen </strong>adalah jurnal yang diterbitkan oleh Institut Teknologi dan Bisnis Ahmad Dahlan Jakarta, dikhususkan bagi artikel ilmiah hasil penelitian bidang akuntansi dan manajemen perusahaan terapan.&nbsp;<strong>Liquidity: Jurnal Riset Akuntansi dan Manajemen </strong>telah <strong>Terakreditasi Nasional </strong>dengan peringkat<strong> SINTA 4. </strong> p-ISSN: 1829-5150, e-ISSN: 2615-4846.<strong><br></strong></p> en-US p.yandri@gmail.com (Pitri Yandri) ukay.albantani@gmail.com (Uki Masduki) Fri, 19 Apr 2024 03:21:54 +0000 OJS 3.1.2.0 http://blogs.law.harvard.edu/tech/rss 60 Analisis Pemindahtanganan Aset Di BPKAD Kabupaten Nganjuk https://ojs.itb-ad.ac.id/index.php/LQ/article/view/2525 <p><em>The alienation of regional assets is one of the effective strategies for managing regional assets. Forms of asset alienation are exchange, sale, grants, and capital participation by the Regional Government. One of the bodies that has an important role in managing regional assets is BPKAD. Permendagri Number 19 of 2016 is a regulation that regulates the management of regional property including the alienation of assets. The purpose of this study is to determine the suitability of the alienation process that has been carried out by BPKAD Ngnajuk Regency with Permendagri Number 19 of 2016. This research uses a descriptive qualitative method through literature study, documentation in the form of files at BPKAD and interviews with the Head of the Sub Division of Utilization, Security, and Transfer of Regional Assets at BPKAD Nganjuk. The results of this study found that in each process of alienation of regional assets at BPKAD Nganjuk Regency has implemented and complied with Permendagri Number 19 of 2016. Starting from the provisions, requirements to the mechanism in the asset transfer process. The conclusion of this research is that the suitability and balance between regional asset management and applicable regulations make BPKAD Nganjuk Regency in managing assets more transparent and fair. This proper asset management will increase the agency's credibility and public trust.</em></p> Lintang Aprilia Putri, Yudhanta Sambharakreshna Copyright (c) 2024 Liquidity: Jurnal Riset Akuntansi dan Manajemen https://creativecommons.org/licenses/by/4.0/ https://ojs.itb-ad.ac.id/index.php/LQ/article/view/2525 Wed, 19 Jun 2024 12:53:51 +0000 Peran Moderasi Audit Fee Dalam Keputusan Auditor Switching https://ojs.itb-ad.ac.id/index.php/LQ/article/view/2529 <p><em>This study aims to determine whether audit fees can moderate the effect of audit tenure on auditor switching. In this study, the analysis techniques used include descriptive statistics, logistic regression analysis, and moderation hypothesis testing using Moderate Regression Analysis. Based on the analysis, the conclusion was obtained that Audit Tenure does not affect Auditor switching. At the same time, the audit fee needs to moderate the relationship between audit tenure and auditor switching. The limitation of the study is that it only takes IDX30 companies. In addition, the variables used in the study are still relatively small, so other factors are considered capable of influencing auditor switching. For future research, it is recommended to use research samples from different sectors and add additional variables besides the variables used in this study</em></p> Syarif M Helmi, Elok Heniwati, Ahmad Kurniadi Copyright (c) 2024 Liquidity: Jurnal Riset Akuntansi dan Manajemen https://creativecommons.org/licenses/by/4.0/ https://ojs.itb-ad.ac.id/index.php/LQ/article/view/2529 Wed, 19 Jun 2024 12:53:37 +0000 Catalysts of Video-on-Demand Service Purchase Decisions: Evaluating the Impact of E-Service Quality and User Experience Among Netflix Users in East Jakarta https://ojs.itb-ad.ac.id/index.php/LQ/article/view/2535 <p><em>This research investigates the impact of E-Service Quality and User Experience on Purchase Decisions of Video On-Demand Services among Netflix Users in East Jakarta. Data quality testing in this study employed validity and reliability tests. Data were analyzed using multiple regression analysis. The research findings indicate that e-service quality (X1) with a significance value of 0.000 &lt; 0.05 rejects the null hypothesis (H0) and accepts the alternative hypothesis (H1), suggesting that e-service quality (X1) partially has a positive and significant influence on Purchase Decision. User Experience (X2) with a significance value of 0.000 &lt; 0.05 also rejects H0 and accepts H1, indicating that User Experience (X2) partially has a significant influence on Purchase Decision. The F-value of 65.919 surpasses the critical value of 3.09 at a significance level of 0.05, indicating that both independent variables, e-service quality (X1) and user experience (X2), have a simultaneous effect on the dependent variable, Purchase Decision (Y).</em></p> Hana Oktafianna Copyright (c) 2024 Liquidity: Jurnal Riset Akuntansi dan Manajemen https://creativecommons.org/licenses/by/4.0/ https://ojs.itb-ad.ac.id/index.php/LQ/article/view/2535 Wed, 19 Jun 2024 12:53:24 +0000 Penguatan Menajamen Usaha Mikro Kecil dan Menengah (UMKM) di Indonesia: Studi Literatur https://ojs.itb-ad.ac.id/index.php/LQ/article/view/2540 <p><em>Micro, small and medium enterprises (MSMEs) have an important role in the economy. Absorb a lot of labor so as to reduce unemployment. But on the other hand, MSMEs often face many obstacles that prevent their business from developing. In fact, many MSMEs have failed so that they go bankrupt. Efforts are needed so that MSMEs can overcome their problems and develop properly. This study aims to identify problems that are often experienced by MSMEs and find solutions. In addition, this research also provides an overview of management strategies, methods, and practices that can be applied to strengthen MSMEs in Indonesia. The research method used is a literature analysis method through the stages of searching, collecting, selecting, and critically analyzing various literature sources relevant to the research topic. Then researchers collect and select the most relevant literature sources using a critical and reflective approach. This research explores management strategies, methods, and practices that can be used to strengthen MSMEs, such as human resource development, information technology adoption, effective financial management, digital marketing strategies, supply chain management, and quality management. From the research, it is concluded that the comprehensive implementation of these strategies can improve operational efficiency, competitiveness, and sustainability of MSMEs in Indonesia.</em></p> Yatimin, Adi Musharianto, Irma Novida, Iwan Subandi, Tatum Artha Copyright (c) 2024 Liquidity: Jurnal Riset Akuntansi dan Manajemen https://creativecommons.org/licenses/by/4.0/ https://ojs.itb-ad.ac.id/index.php/LQ/article/view/2540 Wed, 19 Jun 2024 12:53:07 +0000 Pengaruh Pengungkapan Sustainability Reporting dan Ukuran Perusahaan Terhadap Kinerja Keuangan Perusahaan Manufaktur Yang Terdapat di BEI Periode 2018-2022 https://ojs.itb-ad.ac.id/index.php/LQ/article/view/2471 <p><em>The purpose of this study is to ascertain the impact of company size, as determined by the natural logarithm of total assets, and the disclosures made in sustainability reports, which include economic, environmental, and social performance disclosures, on the financial performance of manufacturing companies listed on the Indonesia Stock Exchange (BEI) for the years 2018 through 2022. The return on assets profitability ratio is used in this study to assess the company's financial success, which is the dependent variable. The secondary data utilized in this study was taken from the 2018–2022 financial and sustainability reports of manufacturing businesses listed on the Indonesia Stock Exchange. Purposive sampling, with a final sample size of 63 samples for the 2018–2022 period, was the sampling strategy employed in this study. The Statistical Program for Social Science (SPSS) is used in conjunction with quantitative techniques and multiple linear regression models to test hypotheses using the t, F, and coefficient of determination tests. The research findings suggest that a company's financial performance is negatively impacted by its economic performance disclosure, implying that a higher level of economic performance disclosure may result in a lower level of financial performance. There is no correlation between the financial performance of the corporation and the disclosure of its environmental and social performance. However, the financial success of a corporation is positively correlated with its size; that is, the greater the organization's asset base, the better its financial performance. Conversely, the findings of the F test indicate that the financial performance of a firm is positively impacted by the simultaneous disclosure of economic, environmental, and social performance in sustainability reports, as well as company size. The economic performance, environmental performance, social performance, and firm size factors all have an impact on 21.8% of the financial performance variables of the company, according to the findings of the coefficient of determination test. Meanwhile, factors outside the scope of this study affect the remainder</em></p> Risa Arfiani, Sugeng Copyright (c) 2024 Liquidity: Jurnal Riset Akuntansi dan Manajemen https://creativecommons.org/licenses/by/4.0/ https://ojs.itb-ad.ac.id/index.php/LQ/article/view/2471 Wed, 19 Jun 2024 00:00:00 +0000