Liquidity: Jurnal Riset Akuntansi dan Manajemen

Pengaruh Pengungkapan Emisi Karbon dan Financial Sustainability Terhadap Nilai Perusahaan Dengan Media Exposure Sebagai Variabel Moderasi

Antika Intan Paradilla, Any Eliza, Siska Yuli Anita — Mon, 08 Sep 2025 17:34:30 +0000

Penelitian ini dilakukan untuk menganalisis pengaruh pengungkapan emisi karbon dan keberlanjutan keuangan terhadap nilai perusahaan dengan paparan media sebagai variabel moderasi (studi pada perusahaan yang terdaftar di indeks Sri Kehati tahun 2020-2023). Penelitian ini menggunakan metode penelitian kuantitatif dan menggunakan data sekunder yang diperoleh dari laporan keberlanjutan dan laporan tahunan. Populasi dalam penelitian ini adalah 25 perusahaan yang terdaftar di indeks Sri Kehati tahun 2020-2023. Teknik pengambilan sampel yang digunakan adalah purposive sampling dan diperoleh sampel sebanyak 18 perusahaan. Teknik analisis data yang digunakan adalah dengan menggunakan uji analisis regresi termoderasi, uji analisis statistik deskriptif, uji asumsi klasik dan uji hipotesis. Hasil penelitian menunjukkan bahwa pengungkapan emisi karbon berpengaruh negatif signifikan terhadap nilai perusahaan, keberlanjutan keuangan berpengaruh negatif signifikan terhadap nilai perusahaan, paparan media memoderasi pengaruh negatif antara pengungkapan emisi karbon terhadap nilai perusahaan, paparan media memoderasi pengaruh positif antara keberlanjutan keuangan terhadap nilai perusahaan.

Analisis Strategi Influencer Marketing Joybasic.Id Dalam Meningkatkan Brand Awareness di Tiktok

Fifian, Anang Muftiadi, Mas Rasmini — Mon, 08 Sep 2025 17:34:23 +0000

Social media has become an integral part of digital marketing strategies, especially in the fashion industry, which is highly visual and trend-driven. TikTok, as a short-form video platform, offers substantial opportunities through influencer marketing strategies that can rapidly and broadly build brand awareness. This study analyzes the influencer marketing strategy employed by the local fashion brand Joybasic in shaping brand awareness via TikTok. The central problem examined is how elements within influencer content such as visual storytelling, personal narratives, and consistent aesthetics contribute to audience perception of the brand. This research uses a descriptive qualitative approach with a case study method focused on Joybasic's campaigns featuring TikTok influencers @curatedmess_ and @kharisjournal, supported by digital documentation, audience engagement data, and content observation. The findings reveal that strategic influencer selection aligned with brand identity, combined with consistent narrative and visual storytelling, creates emotional engagement and strengthens brand associations. Authentic narratives and minimalist visual approaches positively impact perceived product quality and consumer trust. Furthermore, audience engagement increases through interactive and participatory formats tailored to TikTok’s algorithm. The study concludes that strategically integrated influencer marketing, when aligned with brand values and image, significantly enhances brand awareness, particularly among Gen Z users. It recommends the use of authentic narratives and credible influencers as essential components for building brand perception in the digital fashion landscape.

Pengaruh Likuiditas, Ukuran Perusahaan dan Struktur Modal Terhadap Nilai Tukar Sukuk Korporasi Di Indonesia Yang Terdaftar Di Index Saham Syariah Indonesia (ISSI) Periode 2019-2023

Rita Puspita Sari, Suhendar, Heni Verawati — Mon, 08 Sep 2025 17:33:46 +0000

Penelitian ini bertujuan untuk menganalisis pengaruh likuiditas, ukuran perusahaan, dan struktur modal terhadap nilai tukar sukuk korporasi di Indonesia yang terdaftar pada Indeks Saham Syariah Indonesia (ISSI) selama periode 2019–2023. Isu utama yang diangkat adalah bagaimana faktor internal perusahaan memengaruhi nilai tukar sukuk, mengingat pentingnya instrumen ini dalam mendukung pembiayaan syariah dan pertumbuhan ekonomi nasional. Penelitian ini menggunakan pendekatan kuantitatif dengan menggunakan analisis regresi linier berganda, berdasarkan data sekunder dari laporan keuangan penerbit sukuk. Likuiditas diukur menggunakan rasio lancar, ukuran perusahaan menggunakan logaritma total aset, dan struktur modal menggunakan rasio utang terhadap ekuitas. Hasil penelitian menunjukkan bahwa likuiditas dan ukuran perusahaan berpengaruh positif dan signifikan terhadap nilai tukar sukuk, sedangkan struktur modal berpengaruh negatif signifikan. Temuan ini menegaskan pentingnya pengelolaan keuangan internal dalam meningkatkan daya tarik sukuk di pasar modal syariah. Penelitian ini diharapkan dapat memberikan kontribusi bagi perusahaan dan investor dalam merumuskan strategi keuangan yang lebih optimal.

Planning and Development af a Creative Business Area Based on Freshwater Fish Cultivation in Pandeglang Regency

Roy Tumpal Pakpahan — Thu, 07 Aug 2025 00:00:00 +0000

This study aims to examine the planning and development of a creative business district based on freshwater fish farming in Pandeglang Regency, Banten Province. Pandeglang Regency has significant potential in freshwater aquaculture such as tilapia, carp, catfish, and gourami which is spread across almost all sub-districts. However, this potential has yet to be fully optimized as a driving force for the local economy. Using a qualitative approach that includes observations, in-depth interviews, and document analysis, this research explores the current conditions, strategic planning for creative business areas, and collaboration among government, business actors, academics, and local communities. The findings reveal that despite promising potential, several challenges remain, such as limited product innovation, inadequate supporting infrastructure, and low adoption of digital technology and modern marketing strategies. Therefore, an integrated development strategy is required encompassing the strengthening of production and processing centers, development of educational tourism based on freshwater fish, capacity building through training, and enhanced multi-stakeholder collaboration to create a competitive and sustainable creative business ecosystem. This study is expected to serve as both policy recommendations for local government and an academic reference for the development of similar sectors in other regions with comparable potential.

Efek Kualitas Integrated Reporting Terhadap Biaya Modal Ekuitas Yang Dimoderasi Dengan Kompleksitas Organisasi

Amanda Galuh Pitaloka, Ika Permatasari — Wed, 09 Jul 2025 17:19:58 +0000

This study aims to obtain empirical evidence regarding the effect of Integrated Reporting (IR) quality on the cost of equity capital, with organizational complexity as a moderating variable. This research sample includes all companies listed on the Indonesia Stock Exchange ESG index consisting of ESGLEADERS, ESGSKEHATI, and ESGQKEHATI. This research was conducted during the period 2019 to 2023 with a total of 117 observations. The method used is multiple linear regression analysis with the Moderated Regression Analysis (MRA) approach. The results showed that IR quality had no effect on the cost of equity capital, and organizational complexity did not moderate the relationship. This is due to several factors, including the limitations of measuring organizational complexity which is only represented by leverage, the observation period which includes disruptions due to the COVID-19 pandemic, and the relatively limited number and diversity of samples. In addition, the utilization of IR information by domestic investors is still low, due to market orientation that still focuses on conventional financial information and short-term performance. The absence of regulations that require the implementation of IR and the inconsistency of disclosure quality between companies are also factors that hinder IR in functioning as a signal of reducing information asymmetry. This study has implications for investors and policies that support the standardization of integrated reporting, so that IR can function optimally in reducing the cost of capital and increasing market efficiency.