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All Journal Cakrawala Repositori Imwi Jurnal Ekonomi, Teknologi dan Bisnis Journal of Management, Economic, and Financial
Aurelia Widya Astuti
Politeknik Siber Cerdika Internasional, Indonesia
Humanities Astronomy Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Industrial & Manufacturing Engineering Mechanical Engineering Social Sciences

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Evaluating Corporate Financial Performance: A Profitability Ratio Approach Aurelia Widya Astuti; Kiflu Chekole Tekle; Alemayehu Abera Lema; Diana Magfiroh
Jurnal Ekonomi Teknologi dan Bisnis (JETBIS) Vol. 4 No. 11 (2025): Jurnal Ekonomi, Teknologi dan Bisnis
Publisher : Al-Makki Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57185/qs4g0w42

Abstract

Corporate financial performance evaluation is essential for guiding strategic decision-making by managers, investors, and stakeholders, yet raw financial data alone provides limited insight without a structured interpretive framework. This study aims to evaluate the financial performance of PT Dunia Virtual Online Tbk by applying four profitability ratios Gross Profit Margin (GPM), Net Profit Margin (NPM), Return on Assets (ROA), and Return on Equity (ROE) simultaneously within a unified analytical framework. A descriptive quantitative research design was employed, with data sourced from the company's audited financial statements for the period ending 31 March 2025. Each ratio was calculated using standardized formulas derived from the income statement and balance sheet, encompassing net sales of IDR 14,567,561,590, cost of goods sold of IDR 6,917,131,209, net income of IDR 2,028,267,985, total assets of IDR 301,240,237,537, and total equity of IDR 234,410,798,865. The results show that GPM reached 52.52%, reflecting strong production cost efficiency; NPM was recorded at 13.92%, indicating effective overall cost management; while ROA and ROE were notably low at 0.67% and 0.87% respectively, suggesting that the company's substantial asset and equity base has not yet been fully optimized to generate proportional returns. These findings reveal a dual performance profile: high operational efficiency at the production and cost management level, contrasted with low capital utilization efficiency—consistent with characteristics of a company in an active investment and asset accumulation phase. This study concludes that an integrated multi-ratio approach yields a more comprehensive and diagnostically precise assessment of corporate financial health than single-indicator analysis, offering actionable insights for both internal management and external investors.
Marketing Strategies Applied by LSP Ditekindo to Increase Sales Aurelia Widya Astuti; Rosidah Rosidah
Jurnal Ekonomi Teknologi dan Bisnis (JETBIS) Vol. 4 No. 5 (2025): Jurnal Ekonomi, Teknologi dan Bisnis
Publisher : Al-Makki Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57185/jetbis.v4i5.198

Abstract

In the era of rapid globalization, the Professional Certification Agency (LSP) Ditekindo is faced with significant challenges to increase sales of its certification services. Intense competition with other certification bodies requires LSP Ditekindo to adopt effective and innovative marketing strategies. This study aims to describe the marketing strategy implemented by LSP Ditekindo and evaluate its effectiveness in the face of changing market dynamics. The approach used is qualitative with data sources from in-depth interviews and observations at LSP Ditekindo. Data analysis was conducted using the methods of reduction, presentation, and conclusion drawing. LSP Ditekindo successfully implemented a marketing strategy that includes increased branding on social media, strategic partnerships with educational institutions, and analysis of customer needs and preferences. The implementation of this strategy showed an increase in sales volume and brand awareness. The implementation of effective marketing strategies has proven to increase LSP Ditekindo's competitiveness in the professional certification market. Customer feedback and market analysis are continuously conducted to improve and adjust the existing strategies. LSP Ditekindo has successfully increased sales and brand image through relevant marketing strategies. Future research is recommended to use a quantitative approach to measure the impact of each marketing strategy element.
Effectivenessof Micro-Influencer Collaboration on Engagement and Brand Awareness: A Case Study of the Instagram Account of LSPDitekindo (@ditekindo) Aurelia Widya Astuti; Satrio Rafli Firmansah; Mamduh Rihadatul Aisy; Rega Slamet Riyadi
Jurnal Ekonomi Teknologi dan Bisnis (JETBIS) Vol. 4 No. 10 (2025): Jurnal Ekonomi, Teknologi dan Bisnis
Publisher : Al-Makki Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57185/2a0xvw25

Abstract

Professional Certification Institutions (LSP) require effective digital communication strategies to reach their target audiences in the digital age. LSP Ditekindo's Instagram performance is not yet optimal, with low engagement rates and limited awareness conversion, thus requiring the right influencer collaboration strategy. This study aims to identify and describe the collaboration strategy between LSP Ditekindo and influencers in improving Instagram account performance, as well as evaluate the effectiveness of collaborative content in building engagement and brand awareness. The study uses a mixed-method approach, collecting quantitative data from Instagram Insights and qualitative data through interviews. The analysis was conducted using a descriptive comparative method, calculating the engagement rate using the formula (Total Interactions/Total Reach & Impressions) × 100%. The collaboration with influencer Lukman Acep Nul Hakim resulted in significant improvements: followers increased by 190 (0.81%), likes surged by 5,050%, Reach & Impressions rose by 277%, and the total engagement rate increased from 0.02% to 4.78%. LSP Ditekindo achieved an “Excellent” status across three industry benchmarking indicators in the B2B sector. The results validate the Trust Transfer Theory, Social Proof Theory, and Uses and Gratifications Theory, with key success factors including the accuracy of influencer selection, the authenticity of message delivery, and strategic timing.
Kebijakan Fiskal dan Moneter Dalam Ekonomi Islam Kontemporer: Studi Kepustakaan Dalam Naskah Ekonomi Islam Modern Rosidah Rosidah; Aurelia Widya Astuti
Cakrawala Repositori IMWI 255-269
Publisher : Institut Manajemen Wiyata Indonesia & Asosiasi Peneliti Manajemen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52851/cakrawala.v8i4.818

Abstract

Kebijakan fiskal dan moneter merupakan instrumen kunci dalam sistem ekonomi Islam yang bertujuan untuk mewujudkan maqashid syariah, yaitu kesejahteraan masyarakat, keadilan distribusi, dan stabilitas ekonomi. Penelitian ini menganalisis implementasi kebijakan fiskal dan moneter dalam perspektif ekonomi Islam modern melalui telaah mendalam terhadap naskah-naskah utama ekonomi Islam kontemporer. Kajian ini menggunakan metode kualitatif dengan pendekatan studi pustaka (library research), yang berfokus pada literatur ekonomi Islam yang diterbitkan dalam tujuh tahun terakhir (2018-2025). Analisis data dilakukan melalui teknik analisis isi (content analysis) secara tematik. Hasil penelitian menunjukkan bahwa kebijakan fiskal Islam diimplementasikan melalui instrumen zakat, wakaf, dan sistem perpajakan syariah, sedangkan kebijakan moneter Islam menekankan larangan riba, bagi hasil (profit-loss sharing), dan stabilitas nilai mata uang. Integrasi kedua kebijakan ini dalam kerangka syariah memiliki potensi besar untuk menciptakan sistem ekonomi yang lebih berkeadilan dan berkelanjutan. Studi ini memberikan kontribusi teoritis dalam memahami dinamika kebijakan ekonomi Islam serta implikasinya bagi pembangunan ekonomi yang berbasis nilai-nilai syariah. Penelitian ini menyoroti relevansi dan solusi yang ditawarkan ekonomi Islam dalam menjawab tantangan ekonomi kontemporer.
The Impact of Digital Payment Systems on Federal Inland Revenue Service Revenue Generation in Nigeria Manir umar; Aurelia Widya Astuti
Cakrawala Repositori IMWI 165-174
Publisher : Institut Manajemen Wiyata Indonesia & Asosiasi Peneliti Manajemen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52851/cakrawala.v8i4.819

Abstract

The objective of this study is to analyze the impact of digital payment systems on the revenue generation of the Federal Inland Revenue Service (FIRS) in Nigeria. This research employs a quarterly dataset covering the period from the first quarter of 2009 to the last quarter of 2024. Utilizing the Autoregressive Distributed Lag (ARDL) technique for data analysis, the findings indicate that Remita Transfer (RMTA) and National Electronic Funds Transfer (NEFT) did not significantly affect FIRS revenue during the analyzed period. This suggests that these platforms may not be used effectively for tax-related transactions or lack sufficient transaction volume to impact overall revenue. Conversely, the results show that Web Pay has a significant positive impact on revenue generation, indicating that transactions processed through this platform are likely linked to taxable activities, thereby enhancing revenue collection. The success of Web Pay can be attributed to its user-friendly interface and reliability, which encourage increased taxpayer engagement in digital transactions. However, the study also found that Mobile Pay has a significant negative impact on FIRS revenue generation, potentially due to its lower adoption rate for tax-related transactions or challenges in tracking and reporting. Based on these findings, it is recommended that FIRS prioritizes Web Pay, promotes its adoption through targeted campaigns, and investigates the limitations of Remita and National Electronic Funds Transfer. Furthermore, a comprehensive assessment of Mobile Pay is required to identify and address its barriers, aiming to transform it into a more effective revenue-generating tool for FIRS.
Financial Performance Analysis: Profitability, Liquidity, and Solvency Ratios in Indonesian Property Sector Companies Aurelia Widya Astuti; Muhamad Zaenal Asikin
Journal of Management Economic and Financial Vol. 4 No. 1 (2026): Journal of Management, Economic and Financial
Publisher : Politeknik Siber Cerdika Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59261/jmef.v4i1.195

Abstract

The property sector in Indonesia faces complex financial challenges, including the need to simultaneously manage profitability, liquidity, and solvency under conditions of post-pandemic economic recovery and high capital dependency. Despite the sector’s strategic role in the national economy, empirical studies that comprehensively assess financial performance across multiple ratio dimensions within a single analytical framework remain limited. This study aims to analyze the financial performance of PT XYZ Tbk, an Indonesian property sector company listed on the Indonesia Stock Exchange (IDX), through a multidimensional financial ratio analysis encompassing four dimensions: profitability, liquidity and solvency, operational efficiency, and managerial policy. A descriptive quantitative approach was employed using secondary data drawn from the company’s audited financial statements for the first quarter of 2025 (January–March 2025), with comparative data from the first quarter of 2024, both obtained from the IDX official platform. Sixteen financial ratio indicators were calculated and interpreted against recognized industry benchmarks. The results reveal a critical disparity between the Gross Profit Margin (GPM 21.71%) and net-profit-based indicators (NPM 0.0231%; ROA 0.0002%; ROE 0.0006%), indicating severe compression of bottom-line profitability driven by non-operating expenses under high leverage conditions (DER 1.6354). Although the Current Ratio (1.4423) appears nominally adequate, the very low Quick Ratio (0.0994) exposes a hidden liquidity risk attributable to inventory dominance (93.1% of current assets). Operational efficiency indicators further reflect structural weaknesses, with Asset Turnover recorded at only 0.0102 times and Inventory Turnover at 0.0162 times. On the managerial policy dimension, sales declined by 13.98% and net profit contracted by 99.77% year-on-year, signaling acute multidimensional financial pressures. These findings imply that property sector companies must adopt more balanced and adaptive financial management strategies—particularly in optimizing capital structure, accelerating inventory conversion, and strengthening operating cash flow—to sustain long-term performance stability and competitiveness.
Co-Authors Alemayehu Abera Lema Diana Magfiroh Kiflu Chekole Tekle Mamduh Rihadatul Aisy Manir umar Muhamad Zaenal Asikin Rega Slamet Riyadi Rosidah Rosidah Rosidah Rosidah Satrio Rafli Firmansah