Liquidity: Jurnal Riset Akuntansi dan Manajemen

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

2025-08-13T06:54:57+00:00

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

2025-07-09T17:20:39+00:00

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.

Analisis Rasio Laporan Keuangan Untuk Menilai Kinerja PT. Indofood

2025-04-28T02:22:44+00:00

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

2025-04-28T02:47:40+00:00

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

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.