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All Journal Jurnal Ekonomi, Teknologi dan Bisnis Advances In Social Humanities Research Journal of Economic Development and Village Building
Kiflu Chekole Tekle
Livingstone International University of Tourism Excellence and Business Management, 2nd Street Ibex Hill Lusaka, Zambia
Humanities Astronomy Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Engineering Environmental Science Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice 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.
The Impact of Agricultural E-Commerce on Smallholder Incomes and Supply Chains: Evidence from Garut, West Jawa Diana Magfiroh; Kiflu Chekole Tekle; Ginna Novarianti Dwi Putri Pramesti
Journal of Economic Development and Village Building Vol. 3 No. 2 (2025): Journal of Economic Development and Village Building
Publisher : Politeknik Siber Cerdika Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59261/jedvb.v3i2.51

Abstract

The rapid development of digital technology has created new opportunities to improve agricultural marketing systems, particularly for smallholder farmers who often face limited market access and long supply chains dominated by intermediaries. This study investigated the influence of agricultural e-commerce on enhancing the income of smallholder farmers and developments in the supply chain in the Garut region of West Java. The present study collected and analyzed quantitative and qualitative data using a mixed-method approach, surveying 250 smallholder farmers who use e-commerce platforms. It was found from the results that the adoption of e-commerce significantly increased farmers' monthly income from an average of 2.85 million to 4.15 million rupiah. The structure of the supply chain has also altered, with a significant reduction in the number of intermediaries from 3-4 to 1-2 intermediaries. Conversely, farmers' shares of the final price of products in cases such as organic vegetables have increased by 78 percent. Regression analysis further verified that factors such as education level, digital literacy, and the reduction of intermediaries have contributed most to explaining income changes. Though the findings showed the relative success of these platforms, some major challenges were pinpointed, such as logistics costs at a score of 4.6 and limited digital literacy at a score of 4.2. This paper concludes that agricultural e-commerce development relies on simultaneous consideration of the three axes: logistics infrastructure development, enhancement of digital capability by farmers, and adjustment in cultivation patterns.
The Effect of Servicescape on Customer Loyalty Through Consumer Satisfaction as an Intervenig Variable Study on Consumers of Alamanis Resort Villa Cirebon Village Malik Rismanto; Kiflu Chekole Tekle; Ade Fitria Fatimah
Advances In Social Humanities Research Vol. 4 No. 4 (2026): Advances In Social Humanities Research
Publisher : Sahabat Publikasi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46799/adv.v4i4.560

Abstract

The service industry, particularly the hospitality sector, plays an important role in supporting tourism development and economic growth. In the hotel and resort business, servicescape becomes a crucial factor in shaping customer experiences, satisfaction, and loyalty. Alamanis Resort Villa Cirebon Village offers a unique traditional environment concept that combines cultural elements and natural atmosphere to create memorable experiences for visitors. This study aims to describe between servicescape to customer loyalty and to analyze the indirect impact on consumers as an intervening variable on consumers in Desa Alamanis Resort Vila Cirebon Regency. The population is all visitors of Desa Alamanis Resort Vila Cirebon Regency by using associative research method. While the samples are consumers of Desa Alamanis Resort Vila Cirebon Regency as many as 100 respondents, using incidental sampling. The analysis used in this research is Path Analysis Method. The results showed that the servicecape variable to customer loyalty did not have a significant effect with proven by the value of t arithmetic smaller than t table that is 1.560 <t table 1.984. Meanwhile, servicescape indirectly affect consumer loyalty through consumer satisfaction, this is proven by the sobel test to know the magnitude of the mediation variables that is with t count larger with t table 3.864> t table 1.984. Thus, indirectly servicescape variables have an influence on customer loyalty through customer satisfaction as intervening variables. 
Co-Authors Ade Fitria Fatimah Alemayehu Abera Lema Aurelia Widya Astuti Diana Magfiroh Ginna Novarianti Dwi Putri Pramesti Malik Rismanto