Article Per Year (5 Year)
p-Index From 2021 - 2026
0.408
P-Index
This Author published in this journals
All Journal Advances in Managerial Auditing Research Advances: Jurnal Ekonomi & Bisnis
Satrio Sulistiyanto
Universitas Kebangsaan Republik Indonesia, Bandung, Indonesia
Economics, Econometrics & Finance

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
The Role of Interest Rate Policy in Controlling Indonesian Government Debt Salma Aparatunisa; Yulianah Yulianah; Satrio Sulistiyanto; Agustina Septiana; Marintan Anastasya Putri
Advances: Jurnal Ekonomi & Bisnis Vol. 4 No. 3 (2026): May - June
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/ajeb.v4i3.834

Abstract

Purpose: This study analyzes the role of the benchmark interest rate policy implemented by Bank Indonesia in controlling Indonesia’s government debt burden through monetary and fiscal policy coordination. Research Method: This study uses a qualitative descriptive approach based on secondary data from Bank Indonesia reports, Ministry of Finance of the Republic of Indonesia publications, DJPPR reports, state budget documents, and macroeconomic policy reports during the 2020–2025 period. Data were analyzed through document review, descriptive interpretation, and source triangulation. Results and Discussion: The findings indicate that benchmark interest rate policy influences debt-servicing costs, sovereign bond yields, exchange-rate stability, SBN auction effectiveness, and investor confidence. Global monetary tightening and exchange rate volatility also affect refinancing conditions and government debt management strategies. Implications: The findings emphasize the importance of monetary-fiscal coordination in maintaining fiscal sustainability and financial market stability. Originality: This study integrates benchmark interest rate dynamics, sovereign financing conditions, and fiscal sustainability within Indonesia’s post-pandemic economic context.
Analysis of Profitability Ratios in Assessing the Profitability of PT GoTo Gojek Tokopedia Tbk for the 2023–2024 Period Mohammad Nabilulhaq D; Luthviyah Ismayati; Satrio Sulistiyanto; Gustiara Chairunisa; Asri Sundari
Advances in Managerial Auditing Research Vol. 4 No. 3 (2026): June - September
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/amar.v4i3.943

Abstract

Purpose: This study aims to analyze the use of profitability ratios in evaluating PT GoTo Gojek Tokopedia Tbk’s ability to generate profits following the business restructuring and deconsolidation of Tokopedia during the 2023–2024 period. Research Method: This study employs a descriptive quantitative approach through the analysis of financial statements. Secondary data were obtained from PT GoTo’s audited financial statements, annual reports, sustainability reports, and public exposés for the 2023–2024 period. The analysis was conducted using Gross Profit Margin (GPM), Net Profit Margin (NPM), Return on Assets (ROA), and Return on Equity (ROE). Results and Discussion: Revenue increased, but gross profit margin (GPM) declined due to a rise in cost of revenue. In contrast, net profit margin (NPM), return on assets (ROA), and return on equity (ROE) improved compared to the previous year, in line with a reduction in net loss and greater efficiency in operating expenses. Nevertheless, all net income-based ratios remain negative, indicating that the company has not yet achieved positive profitability. Implications: An evaluation of a digital company’s profitability must take into account business restructuring, operational efficiency, and the impact of accounting factors in addition to changes in ratio values. Originality: This study offers a contextual interpretation of profitability ratios in post-deconsolidation digital companies by integrating financial ratio analysis with changes in business structure.
Co-Authors Agustina Septiana Asri Sundari Gustiara Chairunisa Luthviyah Ismayati Marintan Anastasya Putri Mohammad Nabilulhaq D Salma Aparatunisa Yulianah Yulianah