PENGARUH ARUS KAS, PROFITABILITAS DAN LEVERAGE TERHADAP FINANCIAL DISTRESS PADA PERUSAHAAN INDUSTRI MAKANAN DAN MINUMAN DI BURSA EFEK INDONESIA TAHUN 2018-2022

Gisela Evi Kristiyani Zalogo — Thu, 22 Jan 2026 17:56:42 +0700

Companies experiencing financial distress are negatively correlated with the level of Interest Coverage Ratio. The aim of this research is to find out how cash flow, profitability and leverage impact financial distress in companies listed on the Indonesia Stock Exchange in 2018-2022. A quantitative approach with secondary data was used in data collection. Information about financial performance from the financial reports of food and beverage industry companies on the Indonesia Stock Exchange for 2018–2022 is used. This research looked at 88 companies as a population and 11 companies as a sample. The sampling method used in the research is a purposive sampling technique, namely taking samples with consideration and meeting the specified criteria. The data processing method in this research is to use Multiple Regression Analysis. The results of this research show that Cash Flow (AKO), Profitability (ROA) and Leverage (DAR and DER) do not have a significant effect on Financial Distress. Profitability (ROE) cannot be identified as to its influence on Financial Distress because it experienced an Excluded Variable at the research model analysis stage.

PENGARUH INOVASI PRODUK DAN MEDIA SOSIAL TERHADAP KEBERHASILAN USAHA DAGANG DI PASAR HELEZALULU KECAMATAN LAHUSA

Primadolius Ndruru — Thu, 22 Jan 2026 17:56:54 +0700

The purpose of this study was to determine the influence of product innovation and social media on the success of trading businesses at Helezalulu Market, Lahusa District. This study used quantitative research. The population and sample size were 33 respondents. The data used were primary data, and the data sources were business owners. The data analysis method used was multiple regression analysis. Based on the results, it was determined that product innovation and social media simultaneously had a positive and significant influence on the success of trading businesses at Helezalulu Market, Lahusa District. The recommendations of this study are: (1) To increase business success, every trader should use social media applications to assist entrepreneurs in promoting all marketed products. (2) It is recommended that every business actor using social media includes notes such as a cell phone number so that communication is faster and more efficient. (3) Business actors should be more creative in designing various products to increase business success. (4) To create new products, it is very necessary for entrepreneurs to have good ideas to attract buyers' attention.

Jurnal Ilmiah Mahasiswa Nias Selatan

PENGARUH ARUS KAS, PROFITABILITAS DAN LEVERAGE TERHADAP FINANCIAL DISTRESS PADA PERUSAHAAN INDUSTRI MAKANAN DAN MINUMAN DI BURSA EFEK INDONESIA TAHUN 2018-2022

PENGARUH INOVASI PRODUK DAN MEDIA SOSIAL TERHADAP KEBERHASILAN USAHA DAGANG DI PASAR HELEZALULU KECAMATAN LAHUSA